Cover
Cover - shares | 6 Months Ended | |
Feb. 29, 2024 | Apr. 12, 2024 | |
Cover [Abstract] | ||
Document Type | 10-Q | |
Amendment Flag | false | |
Document Quarterly Report | true | |
Document Transition Report | false | |
Document Period End Date | Feb. 29, 2024 | |
Document Fiscal Period Focus | Q2 | |
Document Fiscal Year Focus | 2024 | |
Current Fiscal Year End Date | --08-31 | |
File Number | 333-275161 | |
Registrant Name | E-SMART CORP. | |
Entity Central Index Key | 0001995920 | |
Identification Number | 35-2810816 | |
Incorporation State | NV | |
address | 7311 Oxford Ave | |
Address City | Philadelphia | |
Address State | PA | |
Address Postal Zip Code | 19111 | |
City Area Code | 1620 | |
Local Phone Number | 3079197 | |
InteractiveDataCurrent | Yes | |
InteractiveDataCurrent | No | |
filer | Non-accelerated Filer | |
Smaller reporting company | true | |
Emerging growth company | true | |
extended transition period | false | |
shell company | false | |
Common Stock Shares Outstanding | 4,500,000 |
BALANCE SHEET
BALANCE SHEET - USD ($) | Feb. 29, 2024 | Aug. 31, 2023 |
Current Assets | ||
Cash and cash equivalents | $ 116 | $ 225 |
Prepaid expenses | ||
Inventory | ||
Total Current Assets | 116 | 225 |
Fixed Assets | ||
Intangible assets, net | 156,641 | 16,500 |
Total Fixed Assets | 156,641 | 16,500 |
Total Assets | 156,757 | 16,725 |
Current Liabilities | ||
Related Party Loans | 168,497 | 11,704 |
Accounts Payable | 4,000 | 1,500 |
Total Current Liabilities | 172,497 | 13,204 |
Total Liabilities | 172,497 | 13,204 |
Stockholder’s Equity | ||
Common stock, par value $0.001; 45,000,000 shares authorized, 4,500,000 shares issued and outstanding | 4,500 | 4,500 |
Accumulated loss (deficit) | (20,240) | (979) |
Total Stockholder’s Equity | (15,740) | 3,521 |
Total Liabilities and Stockholder’s Equity | $ 156,757 | $ 16,725 |
BALANCE SHEET (Parenthetical)
BALANCE SHEET (Parenthetical) - $ / shares | Feb. 29, 2024 | Aug. 31, 2023 |
Statement of Financial Position [Abstract] | ||
StatedValuePerShare | $ 0.001 | $ 0.001 |
CommonStockSharesAuthorized | 45,000,000 | 45,000,000 |
CommonStockSharesIssued | 4,500,000 | 4,500,000 |
CommonStockSharesOutstanding | 4,500,000 | 4,500,000 |
STATEMENT OF OPERATIONS
STATEMENT OF OPERATIONS - USD ($) | 3 Months Ended | 6 Months Ended |
Feb. 29, 2024 | Feb. 29, 2024 | |
Income Statement [Abstract] | ||
REVENUES | $ 2,900 | $ 2,900 |
Gross Profit | 2,900 | 2,900 |
Depreciation expense | 6,850 | 8,358 |
General and Administrative Expenses | 3,160 | 14,821 |
TOTAL OPERATING EXPENSES | (10,010) | (23,179) |
NET LOSS FROM OPERATIONS | (7,110) | (20,279) |
Other income | 4 | 39 |
Total other income | 4 | 39 |
NET INCOME | (7,106) | (20,240) |
NET LOSS | $ (7,106) | $ (20,240) |
NET LOSS PER SHARE: BASIC AND DILUTED | $ 0 | $ (0.01) |
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED | 4,500,000 | 4,500,000 |
Statements of Stockholders' Equ
Statements of Stockholders' Equity - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total |
Beginning balance, value at Aug. 31, 2023 | $ 3,521 | |||
Net loss | (20,240) | |||
Ending balance, value at Feb. 29, 2024 | $ 4,500 | $ (20,240) | $ (15,740) | |
Balance, shares | 4,500,000 | |||
Beginning balance, value at Nov. 30, 2023 | 4,500 | (13,134) | $ (8,634) | |
Net loss | (7,106) | (7,106) | ||
Ending balance, value at Feb. 29, 2024 | $ 4,500 | $ (20,240) | $ (15,740) | |
Balance, shares | 4,500,000 |
STATEMENT OF CASH FLOWS
STATEMENT OF CASH FLOWS | 6 Months Ended |
Feb. 29, 2024 USD ($) | |
CASH FLOWS FROM OPERATING ACTIVITIES | |
Net loss for the period | $ (20,240) |
Adjustments to reconcile net loss to net cash (used in) operating activities: | (6,426) |
Depreciation | 8,358 |
Accounts Payable | 1,500 |
CASH FLOWS USED IN OPERATING ACTIVITIES | (16,808) |
CASH FLOWS FROM INVESTING ACTIVITIES | |
Intangible Assets | (140,141) |
Net cash used in Investing Activities | (140,141) |
CASH FLOWS FROM FINANCING ACTIVITIES | |
Related Party Loan | 156,793 |
Net cash provided by Financing Activities | 156,793 |
NET INCREASE/DECREASE IN CASH | (156) |
Cash, beginning of period | 272 |
Cash, end of period | 116 |
Interest paid | 0 |
Income taxes paid | $ 0 |
ORGANIZATION AND NATURE OF BUSI
ORGANIZATION AND NATURE OF BUSINESS | 6 Months Ended |
Feb. 29, 2024 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
ORGANIZATION AND NATURE OF BUSINESS | Note 1 – ORGANIZATION AND NATURE OF BUSINESS E-SMART Corp. (“the Company”, “we”, “us” or “our”) was incorporated on June 6, 2023 under the laws of the State of Nevada United States of America. E-SMART Corp. is an innovative digital platform that aims to revolutionize the tattoo industry by efficiently connecting tattoo artists and clients. Our platform is designed to enhance efficiency, simplifying the client-artist interaction process to meet the requirements of both clients and tattoo studios. Our platform ensures a seamless experience for all users, providing a comprehensive database of skilled tattoo artists. Artists can easily showcase their exceptional work, and expand their client base. By including essential information and direct links to their social media profiles, we facilitate convenient access for users to view portfolios and initiate contact with their preferred artists. Masters interested in joining our platform shall contact us through our designated contacts and apply for inclusion in the database. Our primary executive office is located at 7311 Oxford Ave Philadelphia, PA 19111, and we can be reached via phone at +16203079197. |
GOING CONCERN
GOING CONCERN | 6 Months Ended |
Feb. 29, 2024 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
GOING CONCERN | Note 2 – GOING CONCERN The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. The Company currently has loses and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. The results for the six months ended February 29, 2024 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10K for the year ended August 31, 2023, filed with the Securities and Exchange Commission. The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at December 31, 2023 and for the related periods presented. |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 6 Months Ended |
Feb. 29, 2024 | |
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 yearend is August 31. 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 E ui v lents T e C m a c nsi ers all i ly li i inves m e ts wit t e ori i a m ritie o thre m t les to s e q i a le t 116 Prepaid Expenses Prepaid Expenses are recorded at fair market value. The Company had $ 0 Inventories Intangible assets relate to the website development, which the Company purchased on June 30, 2023. The Website was put on use on August 30, 2023 and amortization is expected to cover a period of 5 years. Amortization expense for the period ended February 29, 2024 was $8,358. As of February 29, 2024, the amount of intangible assets is $156,642. 8 E-SMART Corp. NOTES TO THE UNAUDITED FINANCIAL STATEMENTS February 29, 2024 (UNAUDITED) Accounts Payable Accounts Payable discloses a liability to a creditor, carried on open account, usually for purchases of goods and services. The Company had $ 4,000 Depreciation, Amortization, and Capitalization The Company records depreciation and amortization when appropriate using straight-line balance method over the estimated useful life of the assets. We estimate that the useful life of equipment is 5 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation is removed from the appropriated accounts and the resultant gain or loss is included in net income. 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 February 29, 2024 there were no potentially dilutive debt or equity instruments issued or outstanding. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, “Revenue Recognition” ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. For the six months ended February 29, 2024 the Company has generated $ 2,900 Comprehensive Income Comprehensive income is defined as all changes in stockholders’ equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of February 29, 2024 were no differences between our comprehensive loss and net loss. Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company. In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This guidance changes how companies account for certain aspects of share-based payments to employees. Among other things, under the new guidance, companies will no longer record excess tax benefits and certain tax deficiencies in additional paid-in-capital (“APIC”), but will instead record such items as income tax expense or benefit in the income statement, and APIC pools will be eliminated. Companies will apply this guidance prospectively. Another component of the new guidance allows companies to make an accounting policy election for the impact of forfeitures on the recognition of expense for share-based payment awards, whereby forfeitures can be estimated, as required today, or recognized when they occur. If elected, the change to recognize forfeitures when they occur needs to be adopted using a modified retrospective approach. All of the guidance will be effective for the Company in the fiscal year beginning February 1, 2017. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. 9 In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. It also changes the definition of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective approach and will be effective for the Company in the fiscal year beginning February 1, 2019. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. The guidance requires an entity to measure inventory at the lower of cost or net realizable value, which is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation, rather than the lower of cost or market in the previous guidance. This amendment applies to inventory that is measured using first-in, first-out (FIFO). This amendment is effective for public entities for fiscal years beginning after December 15, 2016, including interim periods within those years. A reporting entity should apply the amendments prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements and does not believe any of these pronouncements will have a material impact on the Company. |
LOAN FROM DIRECTOR
LOAN FROM DIRECTOR | 6 Months Ended |
Feb. 29, 2024 | |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] | |
LOAN FROM DIRECTOR | Note 4 – LOAN FROM DIRECTOR For the six months ended February 29, 2024, our sole director has loaned to the Company $ 168,497 |
FIXED ASSETS
FIXED ASSETS | 6 Months Ended |
Feb. 29, 2024 | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
FIXED ASSETS | Note 5 – FIXED ASSETS Useful Lives February 29, 2024 Intangible assets 5 $ 165,000 Less accumulated depreciation (8,359) Net intangible assets $ 156,641 Depreciation expense for the six months ended February 29, 2024 was $8,359. |
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES | 6 Months Ended |
Feb. 29, 2024 | |
Commitments and Contingencies Disclosure [Abstract] | |
COMMITMENTS AND CONTINGENCIES | Note 6 – COMMITMENTS AND CONTINGENCIES Contractual commitments On February 29, 2024, the Company incurred contractual payment commitment of $ 165,000 Litigation The Company was not subject to any legal proceedings from the period June 6, 2023 (Inception) to February 29, 2024 and no legal proceedings are currently pending or threatened to the best of our knowledge. |
COMMON STOCK
COMMON STOCK | 6 Months Ended |
Feb. 29, 2024 | |
Equity [Abstract] | |
COMMON STOCK | Note 7 – COMMON STOCK The Company has 75,000,000, $0.001 par value shares of common stock authorized. On December 21, 2016 the Company issued Upon formation, the total number of shares of all classes of stock which the Company is authorized to issue is seventy-five million (75,000,000) shares of Common Stock, par value $0.001 per share. On June 30, 2023, the Company issued 4,500,000 10 E-SMART CORP. NOTES TO THE UNAUDITED FINANCIAL STATEMENTS February 29, 2029 (UNAUDITED) |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 6 Months Ended |
Feb. 29, 2024 | |
Accounting Policies [Abstract] | |
SUBSEQUENT EVENTS | Note 8 – SUBSEQUENT EVENTS The Company has evaluated all events that occur after the balance sheet date through February 2024, the date when the financial statements were available to be issued to determine if they must be reported. Management of the Company determined that there were no reportable subsequent events to be disclosed. |
SUMMARY OF SIGNIFICANT ACCOUN_2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended |
Feb. 29, 2024 | |
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 yearend is August 31. |
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 | Cash and Cash E ui v lents T e C m a c nsi ers all i ly li i inves m e ts wit t e ori i a m ritie o thre m t les to s e q i a le t 116 |
Prepaid Expenses | Prepaid Expenses Prepaid Expenses are recorded at fair market value. The Company had $ 0 |
Inventories | Inventories Intangible assets relate to the website development, which the Company purchased on June 30, 2023. The Website was put on use on August 30, 2023 and amortization is expected to cover a period of 5 years. Amortization expense for the period ended February 29, 2024 was $8,358. As of February 29, 2024, the amount of intangible assets is $156,642. 8 E-SMART Corp. NOTES TO THE UNAUDITED FINANCIAL STATEMENTS February 29, 2024 (UNAUDITED) |
Accounts Payable | Accounts Payable Accounts Payable discloses a liability to a creditor, carried on open account, usually for purchases of goods and services. The Company had $ 4,000 |
Depreciation, Amortization, and Capitalization | Depreciation, Amortization, and Capitalization The Company records depreciation and amortization when appropriate using straight-line balance method over the estimated useful life of the assets. We estimate that the useful life of equipment is 5 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation is removed from the appropriated accounts and the resultant gain or loss is included in net income. |
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 February 29, 2024 there were no potentially dilutive debt or equity instruments issued or outstanding. |
Revenue Recognition | Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, “Revenue Recognition” ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. For the six months ended February 29, 2024 the Company has generated $ 2,900 |
Comprehensive Income | Comprehensive Income Comprehensive income is defined as all changes in stockholders’ equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of February 29, 2024 were no differences between our comprehensive loss and net loss. |
Recent Accounting Pronouncements | Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company. In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This guidance changes how companies account for certain aspects of share-based payments to employees. Among other things, under the new guidance, companies will no longer record excess tax benefits and certain tax deficiencies in additional paid-in-capital (“APIC”), but will instead record such items as income tax expense or benefit in the income statement, and APIC pools will be eliminated. Companies will apply this guidance prospectively. Another component of the new guidance allows companies to make an accounting policy election for the impact of forfeitures on the recognition of expense for share-based payment awards, whereby forfeitures can be estimated, as required today, or recognized when they occur. If elected, the change to recognize forfeitures when they occur needs to be adopted using a modified retrospective approach. All of the guidance will be effective for the Company in the fiscal year beginning February 1, 2017. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. 9 In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. It also changes the definition of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective approach and will be effective for the Company in the fiscal year beginning February 1, 2019. Early adoption is permitted. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. The guidance requires an entity to measure inventory at the lower of cost or net realizable value, which is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation, rather than the lower of cost or market in the previous guidance. This amendment applies to inventory that is measured using first-in, first-out (FIFO). This amendment is effective for public entities for fiscal years beginning after December 15, 2016, including interim periods within those years. A reporting entity should apply the amendments prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact of this guidance, if any, on its financial statements and related disclosures. |
SUMMARY OF SIGNIFICANT ACCOUN_3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) | 6 Months Ended |
Feb. 29, 2024 USD ($) | |
Accounting Policies [Abstract] | |
cash | $ 116 |
prepaid expenses | 0 |
accounts payable | $ 4,000 |
generated revenue | 2,900 |
LOAN FROM DIRECTOR (Details Nar
LOAN FROM DIRECTOR (Details Narrative) | 6 Months Ended |
Feb. 29, 2024 USD ($) | |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] | |
director has loaned | $ 168,497 |
FIXED ASSETS (Details Narrative
FIXED ASSETS (Details Narrative) | Feb. 29, 2024 USD ($) |
Goodwill and Intangible Assets Disclosure [Abstract] | |
Net intangible assets | $ 156,641 |
COMMITMENTS AND CONTINGENCIES (
COMMITMENTS AND CONTINGENCIES (Details Narrative) | 1 Months Ended |
Feb. 29, 2024 USD ($) | |
Commitments and Contingencies Disclosure [Abstract] | |
development | $ 165,000 |
COMMON STOCK (Details Narrative
COMMON STOCK (Details Narrative) | Jun. 30, 2023 shares |
Equity [Abstract] | |
shares issued | 4,500,000 |