Nunzia Pharmaceutical (NUNZ) 10-Q/A 29 Mar 22 2021 Q2 Quarterly report (amended) Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Mar. 29, 2022
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	Restated Financials
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-22744
Entity Registrant Name	NUNZIA PHARMACEUTICAL COMPANY
Entity Central Index Key	0000886093
Entity Tax Identification Number	87-0442090
Entity Incorporation, State or Country Code	UT
Entity Address, Address Line One	1627 West 14th Street
Entity Address, City or Town	Long Beach
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90813
City Area Code	714
Local Phone Number	609-9117
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		434,119,578

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current Assets
Cash	$ 1,503	$ 0
Prepaid expenses	2,500	0
Total current assets	4,003	0
Investment in related party	5,000	0
Total assets	9,003	0
Current liabilities
Accounts payable and accrued liabilities	25,994	25,868
Related party advances	36,690	10,536
Total current liabilities	62,684	36,404
Commitments and contingencies
Notes Payable	23,000	23,000
Total Liabilities	85,684	59,404
Stockholders' deficit
Common stock payable	9,036,650	9,040,400
Additional paid-in capital	92,006,134	92,006,134
Retained deficit	(101,372,636)	(101,350,359)
Total stockholders' deficit	(76,681)	(59,404)
Total liabilities and stockholders' deficit	9,003
Common Class A [Member]
Stockholders' deficit
Common Stock, Value, Issued	253,120	244,370
Common Class B [Member]
Stockholders' deficit
Common Stock, Value, Issued	$ 51	$ 51

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
Common Class A [Member]
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	1,000,000,000	1,000,000,000
Common Stock, Shares, Issued	253,119,578	244,369,578
Common Stock, Shares, Outstanding	253,119,578	244,369,578
Common Class B [Member]
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000	100,000
Common Stock, Shares, Issued	51,000	51,000
Common Stock, Shares, Outstanding	51,000	51,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenue	$ 0	$ 0	$ 0	$ 0
Operating expense
General and administrative	6,629	1,337	22,277	8,238
Total operating expense	6,629	1,337	22,277	8,238
Loss from operations	(6,629)	(1,337)	(22,277)	(8,238)
Net loss	$ (6,629)	$ (1,337)	$ (22,277)	$ (8,238)
Basic and Diluted Loss per Common Share	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding - basic and diluted	289,149,345	284,820,578	286,984,962	284,799,345

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Class A Common Stock [Member]	Class B Common Stock [Member]	Common Stock Payable [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 234,520	$ 51	$ 50,000	$ 26,886	$ (334,032)	$ (22,575)
Equity Balance, Shares at Dec. 31, 2019	234,519,578	51,000
Net loss					(6,901)	(6,901)
Common stock issued for services	$ 250			2,248		2,498
Stock Issued During Period, Shares, Issued for Services	250,000
Ending balance, value at Mar. 31, 2020	$ 234,770	$ 51	50,000	29,134	(340,933)	(26,978)
Shares, Outstanding, Ending Balance at Mar. 31, 2020	234,769,578	51,000
Beginning balance, value at Dec. 31, 2019	$ 234,520	$ 51	50,000	26,886	(334,032)	(22,575)
Equity Balance, Shares at Dec. 31, 2019	234,519,578	51,000
Net loss						(8,238)
Ending balance, value at Jun. 30, 2020	$ 234,770	$ 51	50,000	29,134	(342,270)	(28,315)
Shares, Outstanding, Ending Balance at Jun. 30, 2020	234,769,578	51,000
Beginning balance, value at Mar. 31, 2020	$ 234,770	$ 51	50,000	29,134	(340,933)	(26,978)
Equity Balance, Shares at Mar. 31, 2020	234,769,578	51,000
Net loss					(1,337)	(1,337)
Ending balance, value at Jun. 30, 2020	$ 234,770	$ 51	50,000	29,134	(342,270)	(28,315)
Shares, Outstanding, Ending Balance at Jun. 30, 2020	234,769,578	51,000
Beginning balance, value at Dec. 31, 2020	$ 244,370	$ 51	9,040,400	92,006,134	(101,354,159)	(63,204)
Equity Balance, Shares at Dec. 31, 2020	244,369,578	51,000
Net loss					(15,648)	(15,648)
Ending balance, value at Mar. 31, 2021	$ 244,370	$ 51	9,040,400	92,006,134	(101,369,807)	(78,852)
Shares, Outstanding, Ending Balance at Mar. 31, 2021	244,369,578	51,000
Beginning balance, value at Dec. 31, 2020	$ 244,370	$ 51	9,040,400	92,006,134	(101,354,159)	(63,204)
Equity Balance, Shares at Dec. 31, 2020	244,369,578	51,000
Net loss						(22,277)
Ending balance, value at Jun. 30, 2021	$ 253,120	$ 51	9,036,650	92,006,134	(101,376,436)	(80,481)
Shares, Outstanding, Ending Balance at Jun. 30, 2021	253,119,578	51,000
Beginning balance, value at Mar. 31, 2021	$ 244,370	$ 51	9,040,400	92,006,134	(101,369,807)	(78,852)
Equity Balance, Shares at Mar. 31, 2021	244,369,578	51,000
Net loss					(6,629)	(6,629)
Merger shares issued	$ 17,750		(17,750)
Stock Issued During Period, Shares, Acquisitions	17,750,000
Shares issued and received under Mutual Sales and Marketing Agreement			5,000			5,000
Returned Merger shares previously issued in error in August 2020	$ (9,000)		9,000
Stock returned, shares	(9,000,000)
Ending balance, value at Jun. 30, 2021	$ 253,120	$ 51	$ 9,036,650	$ 92,006,134	$ (101,376,436)	$ (80,481)
Shares, Outstanding, Ending Balance at Jun. 30, 2021	253,119,578	51,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities
Net loss	$ (22,277)	$ (8,238)
Adjustments to reconcile net loss to net cash flows from operating activities
Stock based compensation expense	0	2,498
Changes in operating assets and liabilities:
(Increase) decrease in prepaid expenses	(2,500)	0
Increase (decrease) in accounts payable and accrued expenses	126	1,446
Increase in related party advances	26,154	4,294
Net cash flows from operating activities	1,503	0
Cash flows from financing activities
Proceeds From Convertible Debt	0	0
Related party paid-in-capital	0	0
Net cash flows from financing activities	0	0
Change in cash	1,503	0
Cash at beginning of period	0	0
Cash at end of period	1,503	0
Supplemental disclosure of cash flow information:
Interest paid in cash	0	0
Income taxes paid in cash	0	0
Supplemental disclosure of non-cash transactions:
Common stock issued as payment for liabilities	$ 0	$ 2,498

NOTE 1 _ Basis of Presentation,

NOTE 1 – Basis of Presentation, Organization, Going Concern and Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 1 – Basis of Presentation, Organization, Going Concern and Recent Accounting Pronouncements	NOTE 1 – Basis of Presentation, Organization, Going Concern and Recent Accounting Pronouncements Basis of Presentation The accompanying unaudited interim consolidated financial statements of Nunzia Pharmaceutical Company (the “ Company The preparation of consolidated financial statements in conformity with U.S. 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 consolidated financial statements, and the reported amounts of expenses during the reporting periods. Actual results may differ from those estimates. The interim financial statements should be read in conjunction with the unaudited financial statements and notes thereto included in the Company’s Annual Report for the year ended December 31, 2020. In the opinion of management, the accompanying unaudited interim consolidated financial statements have been prepared on the same basis as the audited financial statements and include all adjustments (including normal recurring adjustments) necessary for the fair presentation of the Company’s financial position as of June 30, 2021, results of operations for the three and six months ended June 30, 2021 and 2020, stockholders equity for the three and six months ended June 30, 2021 and 2020, and cash flows for the six months ended June 30, 2021 and 2020. The Company did not record an income tax provision during the periods presented due to net taxable losses. The results of operations for any interim period are not necessarily indicative of the results of operations for the entire year. Organization Our Company’s name is Nunzia Pharmaceutical Company. The Company was incorporated on November 12, 1986. On February 1, 2018, the Company amended its Articles of Incorporation to change its name to Nunzia Pharmaceutical Corporation. On October 22, 2017, the Company and Cal-Biotech, Inc. (“ Cal-Biotech MCA MCA Shares LionsGate Prior to the close of the MCA, LionsGate held a majority beneficial ownership interest in the Company and Cal-Biotech. Thus, due to the common control of the Company and Cal-Biotech, pursuant to ASC 805-50-25, “Transactions Between Entities Under Common Control”, the MCA was accounted for as a transfer of the carrying amounts of assets and liabilities under the predecessor value method of accounting. The predecessor values method of accounting requires the receiving entity (i.e., the Company) to report the results of operations as if both entities had been combined as of the beginning of the periods presented. The consolidated financial statements above include both entities’ full results, including the financial statements of Cal-Biotech since inception on February 7, 2018. Going Concern The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs to allow it to continue as a going concern. As of June 30, 2021, the Company had an accumulated deficit of $(9,372,636) The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In view of these conditions, the ability of the Company to continue as a going concern is in doubt and dependent upon achieving a profitable level of operations and on the ability of the Company to obtain necessary financing to fund ongoing operations. Historically, the Company has relied upon internally generated funds and funds from the sale of shares of stock, issuance of promissory notes and loans from its shareholders and private investors to finance its operations and growth. Management is planning to raise necessary additional funds for working capital through loans and/or additional sales of its common stock. However, there is no assurance that the Company will be successful in raising additional capital or that such additional funds will be available on acceptable terms, if at all. Should the Company be unable to raise this amount of capital its operating plans will be limited to the amount of capital that it can access. These financial statements do not give effect to any adjustments which will be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts different from those reflected in the accompanying financial statements. Recent accounting pronouncements not yet adopted In December 2019, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2019-12, Income Taxes – Simplifying the Accounting for Income Taxes. The guidance removes certain exceptions for recognizing deferred taxes for equity method investments, performing intra period allocation, and calculating income taxes in interim periods. The ASU also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for goodwill and allocating taxes to members of a consolidated group, among others. This guidance is effective for interim and annual reporting periods beginning after December 15, 2020. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The transition requirements are dependent upon each amendment within this update and will be applied either prospectively or retrospectively. The adoption of ASU 2019-12 is not expected to have a material impact on the Company’s consolidated financial position, results of operations, or cash flows. Recently adopted accounting pronouncements The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable, the Company has not identified any standards that the Company believes merit further discussion. The Company believes that none of the new standards will have a significant impact on the consolidated financial statements.

NOTE 2 _ Restatement

NOTE 2 – Restatement	6 Months Ended
	Jun. 30, 2021
Accounting Changes and Error Corrections [Abstract]
NOTE 2 – Restatement	NOTE 2 – Restatement NUNZIA PHARMACEUTICAL COMPANY CONSOLIDATED BALANCE SHEETS As Reported Restatement Adjustments June 30, June 30, 2021 2021 ASSETS Current Assets Cash $ 1,503 $ 1,503 Prepaid expenses 2,500 2,500 Total current assets 4,003 4,003 Investment in related party 5,000 5,000 Total assets $ 9,003 $ 9,003 LIABILITIES AND STOCKHOLDERS' DEFICIT Current liabilities Accounts payable and accrued liabilities $ 25,994 $ 25,994 Related party advances 36,690 36,690 Total current liabilities 62,684 62,684 Commitments and contingencies – – Notes Payable $ – $ 23,000 $ 23,000 Total Liabilities 62,684 85,684 Stockholders' deficit Common stock; Class A, $0.001 par value, 1,000,000,000 shares authorized, 253,119,578 and 244,369,578 shares issued and outstanding at June 30, 2021 and December 31, 2020, respectively 253,120 253,120 Common stock; Class B, $0.001 par value, 100,000 shares authorized, 51,000 shares issued and outstanding at June 30, 2021 and December 31, 2020 51 51 Common stock payable 9,036,650 9,036,650 Additional paid-in capital 29,134 91,977,000 92,006,134 Retained deficit (9,372,636 ) (92,000,000 ) (101,372,636 ) Total stockholders' deficit (53,681 ) (76,681 ) Total liabilities and stockholders' deficit $ 9,003 $ 9,003

NOTE 3 _ Preferred and Common S

NOTE 3 – Preferred and Common Stock	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
NOTE 3 – Preferred and Common Stock	NOTE 3 – Preferred and Common Stock Preferred Stock The Company has Preferred stock: $ 1.00 50,000,000 no Common Stock The Company has 51,000 The Company has 1,000,000,000 253,119,578 244,369,578 31,650,000 5,000,000 On April 26, 2021, the Company issued 17,750,000 9,000,000 On April 12, 2021, the Company and Global Whole Health Partners Corp. (“ Global MSMA

NOTE 4 _ Commitments and Contin

NOTE 4 – Commitments and Contingencies	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
NOTE 4 – Commitments and Contingencies	NOTE 4 – Commitments and Contingencies COVID-19 In December 2019, an outbreak of the COVID-19 virus was reported in Wuhan, China. On March 11, 2020, the World Health Organization declared the COVID-19 virus a global pandemic and on March 13, 2020, President Donald J. Trump declared the virus a national emergency in the United States. This highly contagious disease has spread to most of the countries in the world and throughout the United States, creating a serious impact on customers, workforces and suppliers, disrupting economies and financial markets, and potentially leading to a world-wide economic downturn. It has caused a disruption of the normal operations of many businesses, including the temporary closure or scale-back of business operations and/or the imposition of either quarantine or remote work or meeting requirements for employees, either by government order or on a voluntary basis. The pandemic may adversely affect our operations, our employees and our employee productivity. It may also impact the ability of our subcontractors, partners, and suppliers to operate and fulfill their contractual obligations, and result in an increase in costs, delays or disruptions in performance. Our employees are working remotely and using various technologies to perform their functions. In reaction to the spread of COVID-19 in the United States, many businesses have instituted social distancing policies, including the closure of offices and worksites and deferring planned business activity. The disruption and volatility in the global and domestic capital markets may increase the cost of capital and limit our ability to access capital. Both the health and economic aspects of the COVID-19 virus are highly fluid and the future course of each is uncertain. For these reasons and other reasons that may come to light if the coronavirus pandemic and associated protective or preventative measures expand, we may experience a material adverse effect on our business operations, revenues and financial condition; however, its ultimate impact is highly uncertain and subject to change.

NOTE 5 _ Transactions with Rela

NOTE 5 – Transactions with Related Persons	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
NOTE 5 – Transactions with Related Persons	NOTE 5 – Transactions with Related Persons Mr. Michael Mitsunaga, our President and Director, made non-interest-bearing advances to the Company totaling $ 2,500 0 36,064 4,394 10,001 On April 12, 2021, the Company agreed to issued 5,000,000 shares to Global pursuant to the MSMA. The companies are considered related parties as they share the same CEO and significant shareholder, LionsGate. For additional information see “NOTE 2 – Preferred and Common Stock” above.

NOTE 6 _ Subsequent Events

NOTE 6 – Subsequent Events	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
NOTE 6 – Subsequent Events	NOTE 6 – Subsequent Events Management has reviewed material events subsequent of the period ended June 30, 2021 and prior to the filing of financial statements in accordance with FASB ASC 855 “Subsequent Events”. On July 8, 2021, the Company issued 3,000,000 shares to Michael Mitsunaga, our President, pursuant to an exclusive licensing agreement Dated December 21, 2020 for use of an IV blood warming system.

NOTE 1 _ Basis of Presentatio_2

NOTE 1 – Basis of Presentation, Organization, Going Concern and Recent Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited interim consolidated financial statements of Nunzia Pharmaceutical Company (the “ Company The preparation of consolidated financial statements in conformity with U.S. 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 consolidated financial statements, and the reported amounts of expenses during the reporting periods. Actual results may differ from those estimates. The interim financial statements should be read in conjunction with the unaudited financial statements and notes thereto included in the Company’s Annual Report for the year ended December 31, 2020. In the opinion of management, the accompanying unaudited interim consolidated financial statements have been prepared on the same basis as the audited financial statements and include all adjustments (including normal recurring adjustments) necessary for the fair presentation of the Company’s financial position as of June 30, 2021, results of operations for the three and six months ended June 30, 2021 and 2020, stockholders equity for the three and six months ended June 30, 2021 and 2020, and cash flows for the six months ended June 30, 2021 and 2020. The Company did not record an income tax provision during the periods presented due to net taxable losses. The results of operations for any interim period are not necessarily indicative of the results of operations for the entire year.
Organization	Organization Our Company’s name is Nunzia Pharmaceutical Company. The Company was incorporated on November 12, 1986. On February 1, 2018, the Company amended its Articles of Incorporation to change its name to Nunzia Pharmaceutical Corporation. On October 22, 2017, the Company and Cal-Biotech, Inc. (“ Cal-Biotech MCA MCA Shares LionsGate Prior to the close of the MCA, LionsGate held a majority beneficial ownership interest in the Company and Cal-Biotech. Thus, due to the common control of the Company and Cal-Biotech, pursuant to ASC 805-50-25, “Transactions Between Entities Under Common Control”, the MCA was accounted for as a transfer of the carrying amounts of assets and liabilities under the predecessor value method of accounting. The predecessor values method of accounting requires the receiving entity (i.e., the Company) to report the results of operations as if both entities had been combined as of the beginning of the periods presented. The consolidated financial statements above include both entities’ full results, including the financial statements of Cal-Biotech since inception on February 7, 2018.
Going Concern	Going Concern The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs to allow it to continue as a going concern. As of June 30, 2021, the Company had an accumulated deficit of $(9,372,636) The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In view of these conditions, the ability of the Company to continue as a going concern is in doubt and dependent upon achieving a profitable level of operations and on the ability of the Company to obtain necessary financing to fund ongoing operations. Historically, the Company has relied upon internally generated funds and funds from the sale of shares of stock, issuance of promissory notes and loans from its shareholders and private investors to finance its operations and growth. Management is planning to raise necessary additional funds for working capital through loans and/or additional sales of its common stock. However, there is no assurance that the Company will be successful in raising additional capital or that such additional funds will be available on acceptable terms, if at all. Should the Company be unable to raise this amount of capital its operating plans will be limited to the amount of capital that it can access. These financial statements do not give effect to any adjustments which will be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts different from those reflected in the accompanying financial statements.
Recent accounting pronouncements not yet adopted	Recent accounting pronouncements not yet adopted In December 2019, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2019-12, Income Taxes – Simplifying the Accounting for Income Taxes. The guidance removes certain exceptions for recognizing deferred taxes for equity method investments, performing intra period allocation, and calculating income taxes in interim periods. The ASU also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for goodwill and allocating taxes to members of a consolidated group, among others. This guidance is effective for interim and annual reporting periods beginning after December 15, 2020. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The transition requirements are dependent upon each amendment within this update and will be applied either prospectively or retrospectively. The adoption of ASU 2019-12 is not expected to have a material impact on the Company’s consolidated financial position, results of operations, or cash flows. Recently adopted accounting pronouncements The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable, the Company has not identified any standards that the Company believes merit further discussion. The Company believes that none of the new standards will have a significant impact on the consolidated financial statements.

NOTE 2 _ Restatement (Tables)

NOTE 2 – Restatement (Tables)	6 Months Ended
	Jun. 30, 2021
Accounting Changes and Error Corrections [Abstract]
Restatement (Details - Restated Balance Sheet)	As Reported Restatement Adjustments June 30, June 30, 2021 2021 ASSETS Current Assets Cash $ 1,503 $ 1,503 Prepaid expenses 2,500 2,500 Total current assets 4,003 4,003 Investment in related party 5,000 5,000 Total assets $ 9,003 $ 9,003 LIABILITIES AND STOCKHOLDERS' DEFICIT Current liabilities Accounts payable and accrued liabilities $ 25,994 $ 25,994 Related party advances 36,690 36,690 Total current liabilities 62,684 62,684 Commitments and contingencies – – Notes Payable $ – $ 23,000 $ 23,000 Total Liabilities 62,684 85,684 Stockholders' deficit Common stock; Class A, $0.001 par value, 1,000,000,000 shares authorized, 253,119,578 and 244,369,578 shares issued and outstanding at June 30, 2021 and December 31, 2020, respectively 253,120 253,120 Common stock; Class B, $0.001 par value, 100,000 shares authorized, 51,000 shares issued and outstanding at June 30, 2021 and December 31, 2020 51 51 Common stock payable 9,036,650 9,036,650 Additional paid-in capital 29,134 91,977,000 92,006,134 Retained deficit (9,372,636 ) (92,000,000 ) (101,372,636 ) Total stockholders' deficit (53,681 ) (76,681 ) Total liabilities and stockholders' deficit $ 9,003 $ 9,003

Restatement (Details - Restated

Restatement (Details - Restated Balance Sheet) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current Assets
Cash	$ 1,503	$ 0
Prepaid expenses	2,500	0
Total current assets	4,003	0
Investment in related party	5,000	0
Total assets	9,003	0
Current liabilities
Accounts payable and accrued liabilities	25,994	25,868
Related party advances	36,690	10,536
Total current liabilities	62,684	36,404
Commitments and contingencies
Notes Payable	23,000	23,000
Total Liabilities	85,684	59,404
Stockholders' deficit
Common stock payable	9,036,650	9,040,400
Additional paid-in capital	92,006,134	92,006,134
Retained deficit	(101,372,636)	(101,350,359)
Total stockholders' deficit	(76,681)	(59,404)
Total liabilities and stockholders' deficit	9,003
Common Class A [Member]
Stockholders' deficit
Common Stock, Value, Issued	253,120	244,370
Common Class B [Member]
Stockholders' deficit
Common Stock, Value, Issued	51	$ 51
Previously Reported [Member]
Current Assets
Cash	1,503
Prepaid expenses	2,500
Total current assets	4,003
Investment in related party	5,000
Total assets	9,003
Current liabilities
Accounts payable and accrued liabilities	25,994
Related party advances	36,690
Total current liabilities	62,684
Commitments and contingencies
Notes Payable
Total Liabilities	62,684
Stockholders' deficit
Common stock payable	9,036,650
Additional paid-in capital	29,134
Retained deficit	(9,372,636)
Total stockholders' deficit	(53,681)
Total liabilities and stockholders' deficit	9,003
Revision of Prior Period, Adjustment [Member]
Current liabilities
Notes Payable	23,000
Stockholders' deficit
Additional paid-in capital	91,977,000
Retained deficit	$ (92,000,000)

NOTE 3 _ Preferred and Common_2

NOTE 3 – Preferred and Common Stock (Details Narrative) - $ / shares	4 Months Ended	5 Months Ended
	Apr. 26, 2021	Jun. 07, 2021	Jun. 30, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share			$ 1
Preferred Stock, Shares Authorized			50,000,000
Preferred Stock, Shares Issued			0
Preferred Stock, Shares Outstanding			0
Common Class B [Member]
Class of Stock [Line Items]
Common Stock, Shares, Issued			51,000	51,000
Common Stock, Shares, Outstanding			51,000	51,000
Common Stock, Shares Authorized			100,000	100,000
Common Class A [Member]
Class of Stock [Line Items]
Common Stock, Shares, Issued			253,119,578	244,369,578
Common Stock, Shares, Outstanding			253,119,578	244,369,578
Common Stock, Shares Authorized			1,000,000,000	1,000,000,000
Common Class A [Member] | Lions Gate [Member]
Class of Stock [Line Items]
[custom:CommonStockSharesToBeIssued-0]			31,650,000
Stock Issued During Period, Shares, Acquisitions	17,750,000
Stock returned, shares		9,000,000
Common Class A [Member] | Global Whole Health [Member]
Class of Stock [Line Items]
[custom:CommonStockSharesToBeIssued-0]			5,000,000

NOTE 5 _ Transactions with Re_2

NOTE 5 – Transactions with Related Persons (Details Narrative) - Michael Mitsunaga [Member] - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Related Party Transaction [Line Items]
Proceeds from Related Party Debt	$ 2,500	$ 0	$ 36,064	$ 4,394
Repayments of Related Party Debt			$ 10,001