Welsis (WLSS) 10-Q 29 Jan 24 2024 Q1 Quarterly report Financial data

Cover

Cover	3 Months Ended
	Dec. 31, 2023 shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--09-30
Entity File Number	333-261614
Entity Registrant Name	WELSIS CORP.
Entity Central Index Key	0001887912
Entity Tax Identification Number	98-1620699
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	Bulevar Mihajla Pupina 115
Entity Address, City or Town	Belgrade
Entity Address, Country	RS
Entity Address, Postal Zip Code	11070
City Area Code	385
Local Phone Number	5009709
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	2,752,667

Balance Sheet (unaudited)

Balance Sheet (unaudited) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Current Assets
Escrow Account	$ 1,368	$ 9,834
Total Current Assets	1,368	9,834
Non-Current Intangible Assets
Mobile Application and Website Development	21,333	23,333
Total Non-Current Intangible Assets	21,333	23,333
Total Assets	22,701	33,167
Current Liabilities
Accounts Payable	77,300	75,500
Interest Payable	9,324	8,325
Accounts Payable - Related party	27,315	27,315
Total Current liabilities	113,939	111,140
Long term liabilities
Notes Payable	40,000	40,000
Total long term liabilities	40,000	40,000
Total Liabilities	153,939	151,140
Stockholders’ Equity
Common stock, $0.0001 par value, 75,000,000 shares authorized; 2,752,667 shares issued and outstanding	276	276
Additional paid-in-capital	22,504	22,504
Accumulated deficit	(154,017)	(140,753)
Total Stockholders’ Equity	(131,237)	(117,973)
Total Liabilities and Stockholders’ Equity	$ 22,701	$ 33,167

Balance Sheet (unaudited) (Pare

Balance Sheet (unaudited) (Parenthetical) - $ / shares	Dec. 31, 2023	Sep. 30, 2023
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Issued	2,752,667	2,752,667
Common Stock, Shares, Outstanding	2,752,667	2,752,667

Statement of Operations (unaudi

Statement of Operations (unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue (Consulting)	$ 2,000	$ 3,500
General and administrative expenses	15,264	12,711
Total operating expenses	(15,264)	(12,711)
Net income (loss) from operations	(13,264)	(9,211)
Provisions from Income Taxes	0	0
NET INCOME (LOSS)	$ (13,264)	$ (9,211)
Net Loss per common share: Basic	$ 0	$ 0
Net Loss per common share: Diluted	$ 0	$ 0
Weighted Average Number of Common Shares Outstanding: Basic	2,752,667	2,752,667
Weighted Average Number of Common Shares Outstanding: Diluted	2,752,667	2,752,667

Statement of Stockholders Equit

Statement of Stockholders Equity (unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Aug. 16, 2021	$ 0	$ 0	$ 0	$ 0
Shares, Outstanding, Beginning Balance at Aug. 16, 2021	0
Shares issued for cash at $0.03 per share during June – September 2022	$ 200			200
Stock Issued During Period, Shares, New Issues	2,000,000
Net loss			(56,899)	(56,899)
Ending balance, value at Sep. 30, 2021	$ 200	0	(56,899)	(56,699)
Shares, Outstanding, Ending Balance at Sep. 30, 2021	2,000,000
Shares issued for cash at $0.03 per share during June – September 2022	$ 76	22,504		22,580
Stock Issued During Period, Shares, New Issues	752,667
Net loss			(42,785)	(42,785)
Ending balance, value at Sep. 30, 2022	$ 276	22,504	(99,685)	(76,905)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	2,752,667
Net loss			(41,068)	(41,068)
Ending balance, value at Sep. 30, 2023	$ 276	22,504	(140,753)	(117,973)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	2,752,667
Net loss			(13,264)	(13,264)
Ending balance, value at Dec. 31, 2023	$ 276	$ 22,504	$ (154,017)	$ (131,237)
Shares, Outstanding, Ending Balance at Dec. 31, 2023	2,752,667

Statement of Cash Flows (unaudi

Statement of Cash Flows (unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Operating Activities
Net income (loss)	$ (13,264)	$ (9,211)	$ (41,068)	$ (42,785)
Adjustments to reconcile net loss to net cash in operating activities
Interest payable	999	999
Mobile application and website depreciation	2,000	2,000
Net cash used in operating activities	(10,265)	(6,212)
Investing Activities
Mobile application and website	(21,333)	(30,660)
Net cash used in investing activities	(21,333)	(30,660)
Financing Activities
Accounts payable -Related party	0	0
Accounts Payable	1,800	1,800
Note Payable	21,333	30,660
Proceeds from sale of common stock	0	0
Proceeds from bank overdraft	0	0
Net cash provided by financing activities	23,133	32,460
Net increase in cash and equivalents	(8,465)	(4,412)
Cash and equivalents at beginning of the period	9,834	18,703	18,703
Cash and equivalents at end of the period	1,368	14,292	$ 9,834	$ 18,703
Cash paid for:
Interest	0	0
Taxes	$ 0	$ 0

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION Welsis Corp. (referred as the “Company”, “we”, “our”) was Incorporated in the State of Wyoming and established on August 16, 2021. We are a development-stage company formed to commence operations concerned with the virtual psychological therapy that is also known as teletherapy or telepsychology services. We have developed a full business plan. Our Company provides counseling and psychological services for adolescents (from 14 years) and adults, for men and women, therapy for individuals, couples and families. Also we plan to provide our services to specific communities, for example to the corporative sector of business in a form of corporate group sessions or individual ones. We have purchased a website and a working prototype of online services mobile platform application known as “Psychologist-24”. Our business office is located at Bulevar Mihajla Pupina 115 Belgrade, Serbia 11070. Our telephone number is +13855009709.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As reflected in the financial statements, the Company had an accumulated deficit of $ 154,017 13,264 77,300 The Company is attempting to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The extent of the impact of the coronavirus (“COVID-19”) outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot be predicted. If the overall economy is impacted for an extended period, the Company’s future operating results may be materially adversely affected.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end is September 30. Revenue In accordance with ASC 606, revenue is measured based on a consideration specified with a customer and recognized when we satisfy the performance obligation specified with a customer. During the three months ended December 31, 2023, we generated total revenue of $ 2,000 Development Stage Company The Company is a development stage company as defined in ASC 915 “Development Stage Entities”. The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since Inception has been considered as part of the Company's development stage activities. The Company has elected to adopt application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company issued 2,000,000 common shares for $200 at par value $0.0001 for the purpose of taking care of financial operations for the Company by the director Dusan Zindovic. As of December 31, 2023 the Company owes $ 27,315 Mobile Application and Website development- amortization The Company is using straight- line amortization for our mobile application and website since they are fully operational as of September 1, 2021. Mobile Application and Website – $ 40,000 Term of amortization – 5 years As of December 31, 2023 the company’s accumulated amortization was $ 18,667 2,000 Fair Value of Financial Instruments AS topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of December 31, 2023, there were no Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements. Intangible Asset Impairment analysis Per US GAAP, ASC 360-10-35-17, an impairment loss shall be recognized only if the carrying amount of a long-lived asset is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. That assessment shall be based on the carrying amount of the asset at the date it is tested for recoverability, whether in use (see paragraph 360-10-35-33) or under development (see paragraph 360-10-35-34). An impairment loss shall be measured as the amount by which the carrying amount of a long-lived asset (asset group) exceeds its fair value.

LOAN FROM DIRECTOR

LOAN FROM DIRECTOR	3 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
LOAN FROM DIRECTOR	NOTE 4 – LOAN FROM DIRECTOR As of December 31, 2023, the Company owed $ 27,315 1,800

COMMON STOCK

COMMON STOCK	3 Months Ended
	Dec. 31, 2023
Equity [Abstract]
COMMON STOCK	NOTE 5 – COMMON STOCK The Company has 75,000,000 0.0001 On August 18, 2021 the Company issued 2,000,000 There were 2,000,000 During the period ended September 30, 2022 the Company issued 752,667 22,580 Total as of December 31, 2023, the Company issued 2,752,667

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 – COMMITMENTS AND CONTINGENCIES Our officer and director, Dusan Zindovic, has agreed to provide his own premise under office needs. He will not take any fee for these premises, it is for free use.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 – INCOME TAXES On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (“Tax Reform Act”). The legislation significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a transition tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. As a result of the reduction in the U.S. corporate income tax rate from 34% to 21% under the Tax Reform Act, the Company revalued its ending net deferred tax assets. The reconciliation of income tax benefit (expenses) at the U.S. statutory rate at 21% for the period ended as follows: Schedule of income tax expense December 31, 2023 Tax benefit (expenses) at U.S. statutory rate $ (2,785 ) Change in valuation allowance 2,785 Tax benefit (expenses), net $ – The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows: Schedule of deferred taxes December 31, 2023 Net operating loss $ 32,344 Valuation allowance (32,344 ) Deferred tax assets, net $ – The Company has accumulated approximately $ 154,017

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to December 31, 2023 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements. The extent of the impact of the coronavirus ("COVID-19") outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot be predicted. If the overall economy is impacted for an extended period, the Company’s future operating results may be materially adversely affected.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end is September 30.
Revenue	Revenue In accordance with ASC 606, revenue is measured based on a consideration specified with a customer and recognized when we satisfy the performance obligation specified with a customer. During the three months ended December 31, 2023, we generated total revenue of $ 2,000
Development Stage Company	Development Stage Company The Company is a development stage company as defined in ASC 915 “Development Stage Entities”. The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since Inception has been considered as part of the Company's development stage activities. The Company has elected to adopt application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company issued 2,000,000 common shares for $200 at par value $0.0001 for the purpose of taking care of financial operations for the Company by the director Dusan Zindovic. As of December 31, 2023 the Company owes $ 27,315
Mobile Application and Website development- amortization	Mobile Application and Website development- amortization The Company is using straight- line amortization for our mobile application and website since they are fully operational as of September 1, 2021. Mobile Application and Website – $ 40,000 Term of amortization – 5 years As of December 31, 2023 the company’s accumulated amortization was $ 18,667 2,000
Fair Value of Financial Instruments	Fair Value of Financial Instruments AS topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity.
Income Taxes	Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Basic Income (Loss) Per Share	Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of December 31, 2023, there were no
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.
Intangible Asset Impairment analysis	Intangible Asset Impairment analysis Per US GAAP, ASC 360-10-35-17, an impairment loss shall be recognized only if the carrying amount of a long-lived asset is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. That assessment shall be based on the carrying amount of the asset at the date it is tested for recoverability, whether in use (see paragraph 360-10-35-33) or under development (see paragraph 360-10-35-34). An impairment loss shall be measured as the amount by which the carrying amount of a long-lived asset (asset group) exceeds its fair value.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	3 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES (Details - Income tax expense)	Schedule of income tax expense December 31, 2023 Tax benefit (expenses) at U.S. statutory rate $ (2,785 ) Change in valuation allowance 2,785 Tax benefit (expenses), net $ –
INCOME TAXES (Details - Deferred taxes)	Schedule of deferred taxes December 31, 2023 Net operating loss $ 32,344 Valuation allowance (32,344 ) Deferred tax assets, net $ –

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Sep. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)		$ 154,017		$ 140,753
Net Income (Loss) Attributable to Parent	$ 56,899	13,264	$ 9,211	41,068	$ 42,785
Accounts Payable, Current		$ 77,300		$ 75,500

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2023
Accounting Policies [Abstract]
Revenues	$ 2,000	$ 3,500
Accounts Payable Related Party	27,315		$ 27,315
Finite-Lived Intangible Assets, Gross	$ 40,000
Useful life of intangible assets	5 years
Finite-Lived Intangible Assets, Accumulated Amortization	$ 18,667
Amortization of Intangible Assets	$ 2,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0

LOAN FROM DIRECTOR (Details Nar

LOAN FROM DIRECTOR (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2023	Sep. 30, 2023
Related Party Transactions [Abstract]
Loan from director	$ 27,315	$ 27,315
Professional and Contract Services Expense	$ 1,800

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)		3 Months Ended		12 Months Ended
	Aug. 18, 2021	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2021
Defined Benefit Plan Disclosure [Line Items]
Common Stock, Shares Authorized		75,000,000			75,000,000
Common Stock, Par or Stated Value Per Share		$ 0.0001			$ 0.0001
Common Stock, Shares, Issued		2,752,667			2,752,667	2,000,000
Proceeds from Issuance of Common Stock		$ 0	$ 0
37 Shareholders [Member]
Defined Benefit Plan Disclosure [Line Items]
Stock Issued During Period, Shares, New Issues				752,667
Proceeds from Issuance of Common Stock				$ 22,580
Chief Executive Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Stock Issued During Period, Shares, New Issues	2,000,000

INCOME TAXES (Details - Income

INCOME TAXES (Details - Income tax expense) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Tax benefit (expenses) at U.S. statutory rate	$ (2,785)
Change in valuation allowance	2,785
Tax benefit (expenses), net	$ 0	$ 0

INCOME TAXES (Details - Deferre

INCOME TAXES (Details - Deferred taxes)	Dec. 31, 2023 USD ($)
Income Tax Disclosure [Abstract]
Net operating loss	$ 32,344
Valuation allowance	(32,344)
Deferred tax assets, net	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Dec. 31, 2023 USD ($)
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 154,017