| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Nov. 30, 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 year end
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. |
| Fair Value of Financial Instruments | Fair
Value of Financial Instruments FASB
ASC Topic 820, "Fair Value Measurement," The
three levels are defined as follows:
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. 8 |
| 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 3,945 546 |
| Prepaid Expenses | Prepaid Expenses Prepaid expenses are amounts paid to secure the use
of assets or the receipt of services at a future date or continuously over one or more future periods. When the prepaid expenses are eventually
consumed, they are charged to expense. As of November 30, 2024 and November 30, 2023, there
were $ 18,821 0 |
| 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 no accounts payable as of November 30, 2024. |
| 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. All
income tax amounts reflect the use of the liability method under accounting for income taxes. Income taxes are provided for the tax effects
of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes arising primarily from differences
between financial and tax reporting purposes. Current year expense represents the amount of income taxes paid, payable or refundable for
the period. Deferred
income taxes, net of appropriate valuation allowances, are determined using the tax rates expected to be in effect when the taxes are
actually paid. Valuation allowances are recorded against deferred tax assets when it is more likely than not that such assets will not
be realized. When an uncertain tax position meets the more likely than not recognition threshold, the position is measured to determine
the amount of benefit or expense to recognize in the financial statements. The
Company’s income tax returns are subject to review and examination by federal, state and local governmental authorities. As of November
30, 2024, there is no year currently under examination with federal, state and local governmental authorities. To the extent penalties
and interest are incurred through an examination, they would be included in the income tax section of the statement of operations. |
| 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. |
| Revenue Recognition | Revenue
Recognition Under
Accounting Standards Codification No. 606, "Revenue from Contracts with Customers" ("ASC 606"), the Company recognizes
revenue when control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company
expects to be entitled to in exchange for those goods or services. ASC 606 establishes a five-step model for revenue recognition: 9 1.
Identify the contract with the customer: The Company enters into subscription agreements for its API services with customers. The Company
offers the "AI Powered Tattoo Artist," a subscription-based API service that utilizes artificial intelligence to generate custom
tattoo designs. The "AI Powered Tattoo Artist" API is available through both a free trial plan with limited features and paid
subscription plans for different amount of API requests. 2.
Identify the performance obligations in the contract: The Company's performance obligation is providing access to its API services for
the subscription period. 3.
Determine the transaction price: The transaction price is the fixed amount agreed upon in the subscription agreement, adjusted for any
variable consideration such as discounts or rebates. 4.
Allocate the transaction price to the performance obligations: The transaction price is allocated entirely to the performance obligation
of API access. 5.
Recognize revenue when (or as) the performance obligation is satisfied: Revenue is recognized over time as API access is provided, typically
ratably over the subscription period. Provisions
for discounts, rebates, estimated returns, and other adjustments are considered variable consideration and are estimated and accounted
for in determining the transaction price. Revenue is recognized only to the extent it is probable that a significant reversal will not
occur. |
| Recent Accounting Pronouncements | Recent Accounting Pronouncements |
