Blue Line 10-Q 5 Feb 25 2025 Q2 Quarterly report Financial data

Cover

Cover - $ / shares	6 Months Ended
	Dec. 31, 2024	Feb. 05, 2025
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--06-30
Entity File Number	333-282317
Entity Registrant Name	BLUE LINE HOLDINGS INC.
Entity Central Index Key	0002029586
Entity Tax Identification Number	99-3114735
Entity Incorporation, State or Country Code	CO
Entity Address, Address Line One	400 North Park Avenue
Entity Address, Address Line Two	Suite 12-B
Entity Address, City or Town	Breckenridge
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80424
City Area Code	(720)
Local Phone Number	705-9222
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	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,040,000
Entity Listing, Par Value Per Share	$ 0.001

Condensed Balance Sheets (Unaud

Condensed Balance Sheets (Unaudited) - USD ($)	Dec. 31, 2024	Jun. 30, 2024
CURRENT ASSETS
Cash	$ 15,455	$ 17,594
Prepaids	4,500	7,125
Total Current Assets	19,955	24,719
TOTAL ASSETS	19,955	24,719
CURRENT LIABILITIES
Accounts payable and accrued liabilities	19,552	6,000
Total Current Liabilities	19,552	6,000
TOTAL LIABILITIES	19,552	6,000
STOCKHOLDERS’ EQUITY
Preferred stock, $0.001 par value, 20,000,000 shares authorized, none issued and outstanding
Common stock, $0.001 par value, 100,000,000 shares authorized; 9,920,000 and 7,350,000 shares issued and outstanding	9,920	7,350
Additional paid-in capital	72,180	20,250
Accumulated deficit	(81,697)	(8,881)
Total Stockholders’ Equity	403	18,719
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 19,955	$ 24,719

Condensed Balance Sheets (Una_2

Condensed Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Dec. 31, 2024	Jun. 30, 2024
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	9,920,000	7,350,000
Common stock, shares outstanding	9,920,000	7,350,000

Condensed Statement of Operatio

Condensed Statement of Operations (Unaudited) - USD ($)	3 Months Ended	6 Months Ended
	Dec. 31, 2024	Dec. 31, 2024
Income Statement [Abstract]
REVENUES
OPERATING EXPENSES:
Professional fees	19,365	48,677
Transfer agent and filing fees	1,500	1,500
General and administrative	65	639
Licensing fee		20,000
Management fees		2,000
TOTAL OPERATING EXPENSES	20,930	72,816
LOSS FROM OPERATIONS BEFORE INCOME TAXES	(20,930)	(72,816)
INCOME TAXES
NET LOSS	$ (20,930)	$ (72,816)
NET LOSS PER COMMON SHARE, BASIC	$ 0	$ (0.01)
NET LOSS PER COMMON SHARE, DILUTED	$ 0	$ (0.01)
WEIGHTED AVERAGE NUMBER OF COMMON STOCK SHARES OUTSTANDING, BASIC	9,916,304	9,568,886
WEIGHTED AVERAGE NUMBER OF COMMON STOCK SHARES OUTSTANDING, DILUTED	9,916,304	9,568,886

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at May. 15, 2024
Balance, shares at May. 15, 2024
Common stock issued for cash at $0.001 per share	$ 5,100			5,100
Common stock issued for cash at $0.001 per share, shares	5,100,000
Common stock issued for cash at $0.01 per share	$ 2,250	20,250		22,500
Common stock issued for cash at $0.01 per share, shares	2,250,000
Net loss			(8,881)	(8,881)
Balance at Jun. 30, 2024	$ 7,350	20,250	(8,881)	18,719
Balance, shares at Jun. 30, 2024	7,350,000
Common stock issued for cash at $0.01 per share	$ 2,250	20,250		22,500
Common stock issued for cash at $0.01 per share, shares	2,250,000
Net loss			(51,886)	(51,886)
Common stock issued for license at $0.10 per share	$ 200	19,800		20,000
Common stock issued for license at $0.10 per share, shares	200,000
Common stock issued for cash at $0.10 per share	$ 80	7,920		8,000
Common stock issued for cash at $0.10 per share, shares	80,000
Balance at Sep. 30, 2024	$ 9,880	68,220	(60,767)	17,333
Balance, shares at Sep. 30, 2024	9,880,000
Balance at Jun. 30, 2024	$ 7,350	20,250	(8,881)	18,719
Balance, shares at Jun. 30, 2024	7,350,000
Common stock issued for cash at $0.001 per share	$ 54,500
Common stock issued for cash at $0.001 per share, shares	2,570,000
Net loss				(72,816)
Balance at Dec. 31, 2024	$ 9,920	72,180	(81,697)	403
Balance, shares at Dec. 31, 2024	9,920,000
Balance at Sep. 30, 2024	$ 9,880	68,220	(60,767)	17,333
Balance, shares at Sep. 30, 2024	9,880,000
Net loss			(20,930)	(20,930)
Common stock issued for cash at $0.10 per share	$ 40	3,960		4,000
Common stock issued for cash at $0.10 per share, shares	40,000
Balance at Dec. 31, 2024	$ 9,920	$ 72,180	$ (81,697)	$ 403
Balance, shares at Dec. 31, 2024	9,920,000

Condensed Statements of Stock_2

Condensed Statements of Stockholders' Equity (Deficit) (Unaudited) (Parenthetical) - $ / shares	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024
Statement of Stockholders' Equity [Abstract]
Stock issued price per share			$ 0.001
Stock issued price per share one		$ 0.01	$ 0.01
Stock issued price per share for license		0.10
Stock issued price per share two	$ 0.10	$ 0.10

Condensed Statement of Cash Flo

Condensed Statement of Cash Flows (Unaudited) - USD ($)	2 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Dec. 31, 2024	Sep. 30, 2024	Dec. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (8,881)	$ (20,930)	$ (51,886)	$ (72,816)
Changes in assets and liabilities:
Prepaid expense				2,625
Accounts payable and accrued liabilities				13,552
Net cash used by operating activities				(56,639)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock				54,500
Net cash provided by financing activities				54,500
INCREASE IN CASH AND CASH EQUIVALENTS				(2,139)
Cash, beginning of period			$ 17,594	17,594
Cash, end of period	$ 17,594	$ 15,455		15,455
SUPPLEMENTAL CASHFLOW INFORMATION
Interest paid
Income taxes paid

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	2 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Dec. 31, 2024	Sep. 30, 2024	Dec. 31, 2024
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (8,881)	$ (20,930)	$ (51,886)	$ (72,816)

Insider Trading Arrangements

Insider Trading Arrangements	6 Months Ended
	Dec. 31, 2024
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

NATURE OF OPERATIONS

NATURE OF OPERATIONS	6 Months Ended
	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS Blue Line Holdings Inc., (the “Company”) is an industrial Company looking to introduce its licensed product in the European market. The Company was incorporated on May 16, 2024

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Going Concern As shown in the accompanying interim unaudited financial statements, the Company has incurred cumulative operating losses since the date of formation, May 16, 2024. As of December 31, 2024, the Company has limited financial resources with which to achieve its objectives and attain profitability and positive cash flows from operations. As shown in the accompanying balance sheets, the Company has an accumulated deficit of $ 81,697 Achievement of the Company’s objectives will depend on its ability to obtain additional financing to generate revenue from current and planned business operations. The Company plans to fund its future operations by sales of its common stock or by issuing debt securities. However, there is no assurance that the Company will be able to achieve these objectives, therefore there is substantial doubt about the Company’s ability to continue as a going concern exists. Basis of Presentation The accompanying unaudited interim financial statements have been prepared using the accrual basis of accounting in accordance with generally accepted accounting principles (“GAAP”) promulgated in the United States of America. The Company has adopted a June 30 fiscal year end. These unaudited interim financial statements do not include all of the disclosures required by generally accepted accounting principles in the United States of America for complete financial statements. These unaudited interim financial statements should be read in conjunction with the Company’s audited financial statements for the year ended June 30, 2024 contained in the Company’s registration statement on Form S-1. In the opinion of management, the unaudited interim financial statements included herein contain all adjustments, all of which were of a normal recurring nature, considered necessary to present fairly the Company’s financial position, the results of operations and cash flows for the periods presented. The operating results and cash flows of the interim periods presented herein are not necessarily indicative of the results to be expected for any other interim period or the full year. Use of Estimates and Assumptions The preparation of the unaudited interim financial statements in conformity with the GAAP 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 of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates. Blue Line Holdings, Inc. Notes to Unaudited Condensed Financial Statements 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Cash and Cash Equivalents Cash equivalents are comprised of certain highly liquid investments with maturities of three months or less when purchased. The Company maintains its cash in bank deposit accounts, which at times, may exceed federally insured limits. As of December 31, 2024, the Company’s cash position did not exceed federally insured limits. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers. The Company is currently a pre-revenue company but expects to generate revenue in the future. Segment Reporting Accounting Standards Codification (“ASC”) 280, “Segment Reporting,” requires public companies to report financial and descriptive information about their reportable operating segments. The Company identifies its operating segments based on how executive decision makers internally evaluates separate financial information, business activities and management responsibility. Accordingly, the Company has one reportable segment, consisting of providing licensed products in the European market. Income Taxes The Company follows FASB Codification Topic 740-10-25 (ASC 740-10-25) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company records uncertain tax positions on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. The Company is not aware of uncertain tax positions as of December 31, 2024. Blue Line Holdings, Inc. Notes to Unaudited Condensed Financial Statements 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The Company recognizes interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying statement of operations. There were no interest and penalties expenses or accrued interest and penalties for the three or six months ended December 31, 2024. Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income. Fair Value of Financial Instruments The Company’s financial instruments include cash. All instruments are accounted for on a historical cost basis, which, due to the short maturity of these financial instruments, approximates fair value as of December 31, 2024. The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk, including the party’s own credit risk. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is as follows: Level 1: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs in which there is little of no market data, which require the reporting entity to develop its own assumptions. The Company did not have any assets or liabilities measured at fair value on a recurring basis at December 31, 2024. Blue Line Holdings, Inc. Notes to Unaudited Condensed Financial Statements 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Leases In accordance with ASC 842, Leases, the Company determines whether an arrangement contains a lease at inception. A lease is a contract that provides the right to control an identified asset for a period of time in exchange for consideration. For identified leases, the Company determines whether it should be classified as an operating or finance lease. Operating leases are recorded in the balance sheet as: right-of-use asset (“ROU asset”) and operating lease liability. ROU asset represents the Company’s right to use an underlying asset for the lease term and lease liability represents the Company’s obligation to make lease payments arising from the lease. ROU assets and operating lease liabilities are recognized at the commencement date of the lease and measured based on the present value of lease payments over the lease term. The ROU asset also includes deferred rent liabilities. If the Company’s lease arrangement generally does not provide an implicit interest rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company includes options to extend or terminate the lease when it is reasonably certain that it will exercise that option in the measurement of its ROU asset and liability. Lease expense for the operating lease is recognized on a straight-line basis over the lease term. The Company did not have any leases under ASC 842 as of December 31, 2024. Recent Accounting Pronouncements Accounting standards that have been issued or proposed by the Financial Accounting Standards Board (“FASB”) that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Dec. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	3. RELATED PARTY TRANSACTIONS On June 13, 2024, the Company issued 5,100,000 0.001 5,100 As of December 31, 2024, the Company had no employment nor severance agreement with its sole officer and director. The Company paid the sole officer and director $ 2,000

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Dec. 31, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	4. STOCKHOLDERS’ EQUITY Upon formation the authorized capital of the Company was 120,000,000 100,000,000 0.001 20,000,000 0.001 Preferred Stock The Preferred Stock may be issued, from time to time, in one or more series as determined by the Board of Directors. The designations, voting rights, amounts of preference upon distribution of assets, rates of dividends, premiums of redemption, conversion rights and other variations, if any, the qualifications, limitations or restrictions thereof, if any, of the Preferred Stock, and of each series thereof, are fixed by the Board of Directors in a resolution or resolutions adopted by the Board of Directors providing for the issue of such series of Preferred Stock. As of December 31, 2024 and June 30, 2024, no Blue Line Holdings, Inc. Notes to Unaudited Condensed Financial Statements 4. STOCKHOLDERS’ EQUITY (continued) Common Stock Each holder of Common Stock is entitled to one vote per share for matters submitted to a vote, and to receive dividends if and when declared, however, subject to any limitations contained in the designation of any series of the Preferred Stock. Upon liquidation or winding down of the Company, the holders of the Common Stock shall be entitled to receive all the remaining assets of the Company after distribution in full of the preferential amounts, if any, to be distributed to the holders of the Preferred Stock. During the six months ended December 31, 2024, the Company had the following equity transactions: SCHEDULE OF EQUITY TRANSACTIONS Proceeds Allocated Date of Issuance Number of Shares Per Share Issued Price Common Stock Additional Paid-in Capital Total Proceeds July 2024 2,250,000 $ 0.01 $ 2,250 $ 20,250 $ 22,500 July 2024 200,000 0.10 200 19,800 20,000 September 2024 80,000 0.10 80 7,980 8,000 October 2024 40,000 0.10 40 3,960 4,000 Total 2,570,000 $ 2,570 $ 51,990 $ 54,500 ● During July 2024, the Company issued 2,250,000 0.01 22,500 ● On July 29, 2024, the Company entered into a licensing agreement for the distribution of coconut water in France. Among other considerations, the Company issued 200,000 0.10 20,000 ● During September 2024 the Company issued 80,000 0.10 8,000 ● During October 2024 the Company issued 40,000 0.10 4,000 During the period ended June 30, 2024, the Company had the following equity transactions: Proceeds Allocated Date of Issuance Number of Shares Per Share Issued Price Common Stock Additional Paid-in Capital Total Proceeds June 13, 2024 5,100,000 $ 0.001 $ 5,100 $ — $ 5,100 June 2024 2,250,000 0.01 2,250 20,250 22,500 Total 7,350,000 $ 7,350 $ 20,250 $ 27,600 ● On June 13, 2024, the Company issued 5,100,000 0.001 5,100 ● During June 2024, the Company issued 2,250,000 0.01 22,500

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Dec. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	5. SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after December 31, 2024. During this period, the Company did not have any material recognizable subsequent events required to be disclosed other than the following: ● During 2025 the Company issued 120,000 0.10 12,000 ● During 2025 the Company’s CEO and sole director borrowed $ 2,500

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Going Concern	Going Concern As shown in the accompanying interim unaudited financial statements, the Company has incurred cumulative operating losses since the date of formation, May 16, 2024. As of December 31, 2024, the Company has limited financial resources with which to achieve its objectives and attain profitability and positive cash flows from operations. As shown in the accompanying balance sheets, the Company has an accumulated deficit of $ 81,697 Achievement of the Company’s objectives will depend on its ability to obtain additional financing to generate revenue from current and planned business operations. The Company plans to fund its future operations by sales of its common stock or by issuing debt securities. However, there is no assurance that the Company will be able to achieve these objectives, therefore there is substantial doubt about the Company’s ability to continue as a going concern exists.
Basis of Presentation	Basis of Presentation The accompanying unaudited interim financial statements have been prepared using the accrual basis of accounting in accordance with generally accepted accounting principles (“GAAP”) promulgated in the United States of America. The Company has adopted a June 30 fiscal year end. These unaudited interim financial statements do not include all of the disclosures required by generally accepted accounting principles in the United States of America for complete financial statements. These unaudited interim financial statements should be read in conjunction with the Company’s audited financial statements for the year ended June 30, 2024 contained in the Company’s registration statement on Form S-1. In the opinion of management, the unaudited interim financial statements included herein contain all adjustments, all of which were of a normal recurring nature, considered necessary to present fairly the Company’s financial position, the results of operations and cash flows for the periods presented. The operating results and cash flows of the interim periods presented herein are not necessarily indicative of the results to be expected for any other interim period or the full year.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of the unaudited interim financial statements in conformity with the GAAP 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 of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates. Blue Line Holdings, Inc. Notes to Unaudited Condensed Financial Statements 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents are comprised of certain highly liquid investments with maturities of three months or less when purchased. The Company maintains its cash in bank deposit accounts, which at times, may exceed federally insured limits. As of December 31, 2024, the Company’s cash position did not exceed federally insured limits.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers. The Company is currently a pre-revenue company but expects to generate revenue in the future.
Segment Reporting	Segment Reporting Accounting Standards Codification (“ASC”) 280, “Segment Reporting,” requires public companies to report financial and descriptive information about their reportable operating segments. The Company identifies its operating segments based on how executive decision makers internally evaluates separate financial information, business activities and management responsibility. Accordingly, the Company has one reportable segment, consisting of providing licensed products in the European market.
Income Taxes	Income Taxes The Company follows FASB Codification Topic 740-10-25 (ASC 740-10-25) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company records uncertain tax positions on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. The Company is not aware of uncertain tax positions as of December 31, 2024. Blue Line Holdings, Inc. Notes to Unaudited Condensed Financial Statements 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) The Company recognizes interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying statement of operations. There were no interest and penalties expenses or accrued interest and penalties for the three or six months ended December 31, 2024.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets When circumstances, such as adverse market conditions, indicate that the carrying value of a long-lived asset may be impaired, the Company performs an analysis to review the recoverability of the asset’s carrying value, which includes estimating the undiscounted cash flows (excluding interest charges) from the expected future operations of the asset. These estimates consider factors such as expected future operating income, operating trends and prospects, as well as the effects of demand, competition and other factors. If the analysis indicates that the carrying value is not recoverable from future cash flows, an impairment loss is recognized to the extent that the carrying value exceeds the estimated fair value. Any impairment losses are recorded as operating expenses, which reduce net income.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments include cash. All instruments are accounted for on a historical cost basis, which, due to the short maturity of these financial instruments, approximates fair value as of December 31, 2024. The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk, including the party’s own credit risk. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is as follows: Level 1: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs in which there is little of no market data, which require the reporting entity to develop its own assumptions. The Company did not have any assets or liabilities measured at fair value on a recurring basis at December 31, 2024. Blue Line Holdings, Inc. Notes to Unaudited Condensed Financial Statements 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Leases	Leases In accordance with ASC 842, Leases, the Company determines whether an arrangement contains a lease at inception. A lease is a contract that provides the right to control an identified asset for a period of time in exchange for consideration. For identified leases, the Company determines whether it should be classified as an operating or finance lease. Operating leases are recorded in the balance sheet as: right-of-use asset (“ROU asset”) and operating lease liability. ROU asset represents the Company’s right to use an underlying asset for the lease term and lease liability represents the Company’s obligation to make lease payments arising from the lease. ROU assets and operating lease liabilities are recognized at the commencement date of the lease and measured based on the present value of lease payments over the lease term. The ROU asset also includes deferred rent liabilities. If the Company’s lease arrangement generally does not provide an implicit interest rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company includes options to extend or terminate the lease when it is reasonably certain that it will exercise that option in the measurement of its ROU asset and liability. Lease expense for the operating lease is recognized on a straight-line basis over the lease term. The Company did not have any leases under ASC 842 as of December 31, 2024.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting standards that have been issued or proposed by the Financial Accounting Standards Board (“FASB”) that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	6 Months Ended
	Dec. 31, 2024
Equity [Abstract]
SCHEDULE OF EQUITY TRANSACTIONS	During the six months ended December 31, 2024, the Company had the following equity transactions: SCHEDULE OF EQUITY TRANSACTIONS Proceeds Allocated Date of Issuance Number of Shares Per Share Issued Price Common Stock Additional Paid-in Capital Total Proceeds July 2024 2,250,000 $ 0.01 $ 2,250 $ 20,250 $ 22,500 July 2024 200,000 0.10 200 19,800 20,000 September 2024 80,000 0.10 80 7,980 8,000 October 2024 40,000 0.10 40 3,960 4,000 Total 2,570,000 $ 2,570 $ 51,990 $ 54,500 During the period ended June 30, 2024, the Company had the following equity transactions: Proceeds Allocated Date of Issuance Number of Shares Per Share Issued Price Common Stock Additional Paid-in Capital Total Proceeds June 13, 2024 5,100,000 $ 0.001 $ 5,100 $ — $ 5,100 June 2024 2,250,000 0.01 2,250 20,250 22,500 Total 7,350,000 $ 7,350 $ 20,250 $ 27,600

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative)	6 Months Ended
	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Incorporation date	May 16, 2024

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Dec. 31, 2024	Jun. 30, 2024
Accounting Policies [Abstract]
Accumulated deficit	$ 81,697	$ 8,881

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			1 Months Ended				2 Months Ended	3 Months Ended	6 Months Ended	12 Months Ended
	Jul. 29, 2024	Jun. 13, 2024	Oct. 31, 2024	Sep. 30, 2024	Jul. 31, 2024	Jun. 30, 2024	Jun. 30, 2024	Dec. 31, 2024	Dec. 31, 2024	Jun. 30, 2024
Shares issued price per share						$ 0.001	$ 0.001			$ 0.001
Stock issued for cash							$ 5,100
Management fee									$ 2,000
Sole Officer and Director [Member]
Management fee									$ 2,000
Common Stock [Member]
Stock issued for cash shares	200,000	5,100,000	40,000	80,000	2,250,000	2,250,000	5,100,000		2,570,000	7,350,000
Shares issued price per share	$ 0.10	$ 0.001	$ 0.10	$ 0.10	$ 0.01	$ 0.01	$ 0.01			$ 0.01
Stock issued for cash	$ 20,000	$ 5,100	$ 4,000	$ 8,000	$ 22,500	$ 22,500	$ 5,100		$ 54,500	$ 27,600
Common Stock [Member] | Chief Executive Officer [Member]
Stock issued for cash shares		5,100,000
Shares issued price per share		$ 0.001
Stock issued for cash		$ 5,100

SCHEDULE OF EQUITY TRANSACTIONS

SCHEDULE OF EQUITY TRANSACTIONS (Details) - USD ($)			1 Months Ended				2 Months Ended	6 Months Ended	12 Months Ended
	Jul. 29, 2024	Jun. 13, 2024	Oct. 31, 2024	Sep. 30, 2024	Jul. 31, 2024	Jun. 30, 2024	Jun. 30, 2024	Dec. 31, 2024	Jun. 30, 2024
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price						$ 0.001	$ 0.001		$ 0.001
Proceeds Allocated Common Stock								$ 54,500
Value of common stock							$ 5,100
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Shares	200,000	5,100,000	40,000	80,000	2,250,000	2,250,000	5,100,000	2,570,000	7,350,000
Share price	$ 0.10	$ 0.001	$ 0.10	$ 0.10	$ 0.01	$ 0.01	$ 0.01		$ 0.01
Proceeds Allocated Common Stock		$ 5,100	$ 40	$ 80	$ 2,250	$ 2,250		$ 2,570	$ 7,350
Proceeds Allocated Additional Paid-in Capital			3,960	7,980	20,250	20,250		51,990	20,250
Value of common stock	$ 20,000	$ 5,100	$ 4,000	$ 8,000	$ 22,500	$ 22,500	$ 5,100	$ 54,500	$ 27,600
Common Stock [Member] | Licensing Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Shares					200,000
Share price					$ 0.10
Proceeds Allocated Common Stock					$ 200
Proceeds Allocated Additional Paid-in Capital					19,800
Value of common stock					$ 20,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)			1 Months Ended				2 Months Ended	6 Months Ended	12 Months Ended
	Jul. 29, 2024	Jun. 13, 2024	Oct. 31, 2024	Sep. 30, 2024	Jul. 31, 2024	Jun. 30, 2024	Jun. 30, 2024	Dec. 31, 2024	Jun. 30, 2024
Accumulated Other Comprehensive Income (Loss) [Line Items]
Authorized capital shares								120,000,000
Common stock, shares authorized						100,000,000	100,000,000	100,000,000	100,000,000
Common stock par value						$ 0.001	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized						20,000,000	20,000,000	20,000,000	20,000,000
Preferred stock par value						$ 0.001	$ 0.001	$ 0.001	$ 0.001
Preferred stock shares outstanding						0	0	0	0
Share price						$ 0.001	$ 0.001		$ 0.001
Value of common stock							$ 5,100
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Shares	200,000	5,100,000	40,000	80,000	2,250,000	2,250,000	5,100,000	2,570,000	7,350,000
Share price	$ 0.10	$ 0.001	$ 0.10	$ 0.10	$ 0.01	$ 0.01	$ 0.01		$ 0.01
Value of common stock	$ 20,000	$ 5,100	$ 4,000	$ 8,000	$ 22,500	$ 22,500	$ 5,100	$ 54,500	$ 27,600

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	2 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2025
Common stock issued for cash at $0.001 per share	$ 5,100
Forecast [Member]
Common stock issued for cash at $0.001 per share, shares		120,000
Share price		$ 0.10
Common stock issued for cash at $0.001 per share		$ 12,000
Forecast [Member] | Chief Executive Officer [Member]
Borrowings		$ 2,500