Document and Entity Information
Document and Entity Information - shares | 9 Months Ended | |
Feb. 28, 2018 | Apr. 20, 2018 | |
Document And Entity Information | ||
Entity Registrant Name | UpperSolution.com | |
Entity Central Index Key | 1,584,480 | |
Document Type | 10-Q | |
Document Period End Date | Feb. 28, 2018 | |
Amendment Flag | false | |
Current Fiscal Year End Date | --05-31 | |
Is Entity a Well-known Seasoned Issuer? | No | |
Is Entity a Voluntary Filer? | No | |
Is Entity's Reporting Status Current? | No | |
Entity Filer Category | Smaller Reporting Company | |
Entity Common Stock, Shares Outstanding | 14,100,000 | |
Document Fiscal Period Focus | Q3 | |
Document Fiscal Year Focus | 2,017 |
BALANCE SHEETS
BALANCE SHEETS - USD ($) | Feb. 28, 2018 | May 31, 2017 |
Current Assets | ||
Accounts receivable | $ 2,471 | |
Total Current Assets | 2,471 | |
Total Assets | 2,471 | |
Current Liabilities | ||
Accounts payable and accrued liabilities | 9,206 | |
Due to related parties | 38,614 | 2,007 |
Total Current Liabilities | 38,614 | 11,213 |
Total Liabilities | 38,614 | 11,213 |
STOCKHOLDERS' DEFICIT | ||
Common Stock: $0.001 par value, 75,000,000 shares authorized, 14,100,000 shares issued and outstanding as of February 28, 2018 and May 31, 2017, respectively | 14,100 | 14,000 |
Additional paid-in capital | 57,513 | 41,400 |
Accumulated deficit | (107,756) | (66,613) |
Total Stockholders' Deficit | (36,143) | (11,213) |
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | $ 2,471 |
BALANCE SHEETS (Parenthetical)
BALANCE SHEETS (Parenthetical) - $ / shares | Feb. 28, 2018 | May 31, 2017 |
STOCKHOLDERS' DEFICIT | ||
Common stock, par value per share | $ 0.001 | $ 0.001 |
Common stock, shares authorized | 75,000,000 | 75,000,000 |
Common stock, shares issued | 14,100,000 | 14,100,000 |
Common stock, shares outstanding | 14,100,000 | 14,100,000 |
STATEMENTS OF OPERATIONS (Unaud
STATEMENTS OF OPERATIONS (Unaudited) - USD ($) | 3 Months Ended | 9 Months Ended | ||
Feb. 28, 2018 | Feb. 28, 2017 | Feb. 28, 2018 | Feb. 28, 2017 | |
Statements Of Operations | ||||
Revenues | $ 5,834 | $ 5,834 | ||
Cost of Goods Sold | 3,363 | 3,363 | ||
Gross Profit | 2,471 | 2,471 | ||
Operating Expenses | ||||
General and administration | 554 | 1,230 | 554 | 3,831 |
Professional | 3,060 | 2,000 | 8,060 | 6,500 |
Impairment | 35,000 | 35,000 | ||
Total operating expenses | 38,614 | 3,230 | 43,614 | 10,331 |
Net loss from operations | (36,143) | (3,230) | (41,143) | (10,331) |
Net loss before taxes | (36,143) | (3,230) | (41,143) | (10,331) |
Provision for income taxes | ||||
Net loss | $ (36,143) | $ (3,230) | $ (41,143) | $ (10,331) |
Net Loss Per Common Share - Basic and Diluted | $ 0 | $ 0 | $ 0 | $ 0 |
Weighted Average Common Shares Outstanding | 14,055,556 | 14,000,000 | 14,018,248 | 14,000,000 |
STATEMENTS OF CASH FLOWS (Unaud
STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) | 3 Months Ended | 9 Months Ended | 58 Months Ended | ||
Feb. 28, 2018 | Feb. 28, 2017 | Feb. 28, 2018 | Feb. 28, 2017 | Feb. 28, 2018 | |
Cash Flows from Operating Activities: | |||||
Net loss | $ (36,143) | $ (3,230) | $ (41,143) | $ (10,331) | $ (107,756) |
Changes in operating assets and liabilities: | |||||
Accounts receivable | (2,471) | ||||
Marketable securities | |||||
Accounts payable and accrued liabilities | (9,206) | (300) | |||
Prepaid expenses | (1,169) | ||||
Net Cash Used in Operating Activities | (52,820) | (11,800) | |||
Cash Flows from Financing Activities: | |||||
Issuance of common shares for acquisition | 100 | ||||
Due to shareholder | 52,720 | ||||
Net Cash Provided By Financing Activities | 52,820 | ||||
Net Increase (decrease) in Cash and Cash Equivalents | (11,800) | ||||
Cash and Cash Equivalents, beginning of period | 13,800 | ||||
Cash and Cash Equivalents, end of period | $ 2,000 | 2,000 | |||
Supplemental Disclosure Information: | |||||
Cash paid for interest | |||||
Cash paid for taxes | |||||
Non-Cash Disclosure: | |||||
Forgiveness of debt by previous related party to contributed capital | $ 16,213 |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 9 Months Ended |
Feb. 28, 2018 | |
Notes to Financial Statements | |
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | A summary of significant accounting policies of UpperSolution.com (the Company) is presented to assist in understanding the Companys financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Companys management who are responsible for their integrity and objectivity. Basis of Presentation The unaudited financial statements for the period ended February 28, 2018, 2018 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information in accordance with Securities and Exchange Commission (SEC) Regulation S-X rule 8-03. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of February 28, 2018 and the results of operations and cash flows for the period then ended. The financial data and other information disclosed in these notes to the interim financial statements related to the period are unaudited. The results for the nine months ended February 28, 2018, are not necessarily indicative of the results to be expected for any subsequent quarters or for the entire year ending May 31, 2018. The balance sheet at May 31, 2017 has been derived from the audited financial statements at that date. Organization, Nature of Business and Trade Name UpperSolution.com (the Company) was incorporated in the State of Nevada on April 20, 2013 with the principal business objective of creating an independent and unbiased mobile app that enables consumers to find the best cellular rate plan for their need and getting real-time notifications when a new cellular plan is available. The Companys activities are subject to significant risks and uncertainties including failing to secure additional funding to operationalize the Companys apps before another company develops similar apps. On January 10, 2018, the Company, Analog Nest Technologies, Inc., and the shareholders of Analog Nest Technologies, Inc. closed a transaction pursuant to that certain Share Exchange Agreement (the Share Exchange Agreement), whereby the Company acquired 100% of the outstanding shares of common stock of Analog Nest (the Analog Nest Stock) from the Analog Nest Shareholders. In exchange for the Analog Nest Stock the Company issued 100,000 shares of its common stock. The Companys Director and Chief Executive Officer held all of the shares of Analog Nest Technologies, Inc. at the time of the transaction. Analog Nest was incorporated in the State is a mobile application company focused on utility/entertainment apps for Googles Android and Apples iOS platforms. Use of Estimates The preparation of financial statements in accounting principles generally accepted in the United States of America 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 period. A change in managements estimates or assumptions could have a material impact on UpperSolution.coms financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. UpperSolution.coms financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented. Capital Stock The Company has authorized seventy-five million (75,000,000) shares of common stock with a par value of $0.001. Currently, there were fourteen million (14,100,000) shares of common stock issued and outstanding as of February 28, 2018. Income Taxes The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes. Basic and Diluted Net Loss Per Share Net loss per share is calculated in accordance with Codification topic 260, Earnings Per Share for the periods presented. Basic net loss per share is computed using the weighted average number of common shares outstanding. Diluted loss per share has not been presented because there are no dilutive items. Diluted net loss per share is based on the assumption that all dilutive stock options, warrants, and convertible debt are converted or exercised by applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Options, warrants and/or convertible debt will have a dilutive effect, during periods of net profit, only when the average market price of the common stock during the period exceeds the exercise or conversion price of the items. The Company has not issued any options or warrants or similar securities since inception. Recently Issued Accounting Pronouncements Per the Companys review of the recent accounting pronouncements issued by the FASB (including its EITF), the AICPA, and the SEC, the Company notes no pronouncements that have a material impact on the Companys financial statements. Revenue Recognition The Company recognizes revenue from the sale of products and services in accordance with ASC 605,Revenue Recognition. The Company recognizes revenue from services only when all of the following criteria have been met: i) Persuasive evidence for an agreement exists; ii) Service has been provided; iii) The fee is fixed or determinable; and, iv) Collection is reasonably assured. The Companys mobile application sales are derived from advertising revenues, and in-app purchases. Revenue related to multi-media downloads is fully recognized when the above criteria are met. The revenue is recognized on a net basis. Accounts Receivable The Company records accounts receivable in accordance with ASC 310, Receivables. Receivables consist of mobile application sales that have been made, but cash has not yet been received from a third party. The terms of receivables are typically 30 days after sale. As of February 28, 2018, and Mary 31, 2016, amounts of $2,471 and $0 were recorded as accounts receivable. Goodwill and Intangible Assets We account for goodwill in accordance with ASC 350 Intangibles-Goodwill and Other During the period ended February 28, 2018, we determined that the carrying value of the intangible assets exceeded its fair value at the measurement date, requiring step two in the impairment test process. The fair value of the intangible assets was determined primarily using an income approach based on the present value of discounted cash flows. We determined the implied fair value of the intangible assets was substantially below the carrying value of goodwill. Accordingly, we recognized an impairment loss of $35,000, which resulted in intangible assets value of $0 as of February 28, 2018. Fair Value of Financial Instruments The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 Quoted prices in active markets for identical assets or liabilities. Level 2 Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Inputs that are generally unobservable and typically reflect managements estimate of assumptions that market participants would use in pricing the asset or liability. In accordance with the fair value accounting requirements, companies may choose to measure eligible financial instruments and certain other items at fair value. The Company has not elected the fair value option for any eligible financial instruments. As of February 28, 2018, and May 31, 2017, the carrying value of accounts payable and loans that are required to be measured at fair value, approximated fair value due to the short-term nature and maturity of these instruments. |
GOING CONCERN
GOING CONCERN | 9 Months Ended |
Feb. 28, 2018 | |
Notes to Financial Statements | |
NOTE 2 - GOING CONCERN | The Companys financial statements are prepared using accounting principles generally accepted 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. However, the Company does not have significant cash or other current assets, nor does it have an established source of revenues sufficient to cover its operating costs and to allow it to continue as a going concern. Under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading, or seeking protection from creditors pursuant to laws or regulations. Accordingly, assets and liabilities are recorded on the basis that the entity will be able to realize its assets and discharge its liabilities in the normal course of business. The Company has incurred net losses since inception on April 20, 2013 through February 28, 2018 totaling $107,756 and has negative working capital at February 28, 2018. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the Business paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern. During the next year, the Companys foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the Securities and Exchange Commission, and the payment of expenses associated with research and development. The Company may experience a cash shortfall and be required to raise additional capital. Historically, it has mostly relied upon funds from the sale of shares of stock and from acquiring loans to finance its operations and growth. Management may raise additional capital through future public or private offerings of the Companys stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Companys failure to do so could have a material and adverse effect upon it and its shareholders. In the past year, the Company funded operations by using cash proceeds received through related party proceeds. For the coming year, the Company plans to continue to fund the Company through related party issuances, debt and securities sales and issuances until the company generates enough revenues through the operations as stated above. |
COMMON STOCK
COMMON STOCK | 9 Months Ended |
Feb. 28, 2018 | |
Notes to Financial Statements | |
NOTE 3 - COMMON STOCK | On or about May 20, 2013, Mahmoud Dasuka and Yousef Dasuka, former majority shareholders of the Company, each purchased 5,750,000 common share of the companys common stock for $5,750 each at $0.001 per share. During the month of May 2015, the Company issued 605,000 common shares for $12,100 in cash at an issue price of $0.02. During the month of June 2015, the Company issued 1,500,000 common shares for $30,000 in cash at an issue price of $0.02. During the month of July 2015, the Company issued 395,000 common shares for $7,900 in cash at an issue price of $0.02. As of February 28, 2018, Common shares issued and outstanding are 14,100,000. On October 18, 2017, the former majority shareholders of the Company agreed to sell 11,500,000 common shares to a company controlled by the current Director and Chief Executive officer of the Company. On January 10, 2018, the Company issued 100,000 common shares for the acquisition of intangible assets of $35,000. The 100,000 common shares were issued to a related party. |
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS | 9 Months Ended |
Feb. 28, 2018 | |
Notes to Financial Statements | |
NOTE 4 - RELATED PARTY TRANSACTIONS | On or about May 20, 2013, directors of the company Mahmoud Dasuka and Yousef Dasuka, former majority shareholder of the Company, each purchased 5,750,000 common share of the companys common stock for $5,750 each at $0.001 per share. On March 16, 2014, Company received loans from a shareholder of $207. The loans are unsecured, non-interest bearing and due on demand. On July 18, 2014, Company received loans from a shareholder of $1,800. The loans are unsecured, non-interest bearing and due on demand. On July 2, 2017, Company received loans from a shareholder of $4,000. The loans were unsecured, non-interest bearing and due on demand. On October 20, 2017, there was a change in control of the Company. As a result, amounts of $6,007 that were previously recorded as due to related parties, have been recorded as additional paid in capital as the amounts were forgiven upon the change in control of the Company. In addition, $8,206 of accounts payable was settled by the previous ownership group and recorded as additional paid in capital, per the terms of the purchase agreement. On January 10, 2018, the shareholders provided $35,000 to the Company for the acquisition of intangible assets. The balance due to the shareholders was $38,614 and $2,007 as of February 28, 2018, and May 31, 2017. |
PROFESSIONAL FEES
PROFESSIONAL FEES | 9 Months Ended |
Feb. 28, 2018 | |
Notes to Financial Statements | |
NOTE 5 - PROFESSIONAL FEES | During the nine months ended February 28, 2018, and 2017, the Company incurred $8,060 and $6,500 of professional fees, primarily related to accounting fees. |
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES | 9 Months Ended |
Feb. 28, 2018 | |
Notes to Financial Statements | |
NOTE 6 - COMMITMENTS AND CONTINGENCIES | From time to time the Company may become a party to litigation matters involving claims against the Company. Management believes that it is adequately insured for its operations and there are no current matters that would have a material effect on the Companys financial position or results of operations. For the period ending February 28, 2018, no litigation matters were noted. |
SUBSEQUENT EVENT
SUBSEQUENT EVENT | 9 Months Ended |
Feb. 28, 2018 | |
Notes to Financial Statements | |
NOTE 7 - SUBSEQUENT EVENT | The Company evaluated all events or transactions that occurred after February 28, 2018 through the date of this filing. The Company determined that it does not have any other subsequent event requiring recording or disclosure in the financial statements for the period ended February 28, 2018. |
SUMMARY OF SIGNIFICANT ACCOUN13
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended |
Feb. 28, 2018 | |
Summary Of Significant Accounting Policies Policies | |
Basis of Presentation | The unaudited financial statements for the period ended February 28, 2018, 2018 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information in accordance with Securities and Exchange Commission (SEC) Regulation S-X rule 8-03. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of February 28, 2018 and the results of operations and cash flows for the period then ended. The financial data and other information disclosed in these notes to the interim financial statements related to the period are unaudited. The results for the nine months ended February 28, 2018, are not necessarily indicative of the results to be expected for any subsequent quarters or for the entire year ending May 31, 2018. The balance sheet at May 31, 2017 has been derived from the audited financial statements at that date. |
Organization, Nature of Business and Trade Name | UpperSolution.com (the Company) was incorporated in the State of Nevada on April 20, 2013 with the principal business objective of creating an independent and unbiased mobile app that enables consumers to find the best cellular rate plan for their need and getting real-time notifications when a new cellular plan is available. The Companys activities are subject to significant risks and uncertainties including failing to secure additional funding to operationalize the Companys apps before another company develops similar apps. On January 10, 2018, the Company, Analog Nest Technologies, Inc., and the shareholders of Analog Nest Technologies, Inc. closed a transaction pursuant to that certain Share Exchange Agreement (the Share Exchange Agreement), whereby the Company acquired 100% of the outstanding shares of common stock of Analog Nest (the Analog Nest Stock) from the Analog Nest Shareholders. In exchange for the Analog Nest Stock the Company issued 100,000 shares of its common stock. The Companys Director and Chief Executive Officer held all of the shares of Analog Nest Technologies, Inc. at the time of the transaction. Analog Nest was incorporated in the State is a mobile application company focused on utility/entertainment apps for Googles Android and Apples iOS platforms. |
Use of Estimates | The preparation of financial statements in accounting principles generally accepted in the United States of America 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 period. A change in managements estimates or assumptions could have a material impact on UpperSolution.coms financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. UpperSolution.coms financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented. |
Capital Stock | The Company has authorized seventy-five million (75,000,000) shares of common stock with a par value of $0.001. Currently, there were fourteen million (14,100,000) shares of common stock issued and outstanding as of February 28, 2018. |
Income Taxes | The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes. |
Basic and Diluted Net Loss Per Share | Net loss per share is calculated in accordance with Codification topic 260, Earnings Per Share for the periods presented. Basic net loss per share is computed using the weighted average number of common shares outstanding. Diluted loss per share has not been presented because there are no dilutive items. Diluted net loss per share is based on the assumption that all dilutive stock options, warrants, and convertible debt are converted or exercised by applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Options, warrants and/or convertible debt will have a dilutive effect, during periods of net profit, only when the average market price of the common stock during the period exceeds the exercise or conversion price of the items. The Company has not issued any options or warrants or similar securities since inception. |
Recently Issued Accounting Pronouncements | Per the Companys review of the recent accounting pronouncements issued by the FASB (including its EITF), the AICPA, and the SEC, the Company notes no pronouncements that have a material impact on the Companys financial statements. |
Revenue Recognition | The Company recognizes revenue from the sale of products and services in accordance with ASC 605,Revenue Recognition. The Company recognizes revenue from services only when all of the following criteria have been met: i) Persuasive evidence for an agreement exists; ii) Service has been provided; iii) The fee is fixed or determinable; and, iv) Collection is reasonably assured. The Companys mobile application sales are derived from advertising revenues, and in-app purchases. Revenue related to multi-media downloads is fully recognized when the above criteria are met. The revenue is recognized on a net basis. |
Accounts Receivable | The Company records accounts receivable in accordance with ASC 310, Receivables. Receivables consist of mobile application sales that have been made, but cash has not yet been received from a third party. The terms of receivables are typically 30 days after sale. As of February 28, 2018, and Mary 31, 2016, amounts of $2,471 and $0 were recorded as accounts receivable. |
Goodwill and Intangible Assets | We account for goodwill in accordance with ASC 350 Intangibles-Goodwill and Other During the period ended February 28, 2018, we determined that the carrying value of the intangible assets exceeded its fair value at the measurement date, requiring step two in the impairment test process. The fair value of the intangible assets was determined primarily using an income approach based on the present value of discounted cash flows. We determined the implied fair value of the intangible assets was substantially below the carrying value of goodwill. Accordingly, we recognized an impairment loss of $35,000, which resulted in intangible assets value of $0 as of February 28, 2018. |
Fair Value of Financial Instruments | The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 Quoted prices in active markets for identical assets or liabilities. Level 2 Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Inputs that are generally unobservable and typically reflect managements estimate of assumptions that market participants would use in pricing the asset or liability. In accordance with the fair value accounting requirements, companies may choose to measure eligible financial instruments and certain other items at fair value. The Company has not elected the fair value option for any eligible financial instruments. As of February 28, 2018, and May 31, 2017, the carrying value of accounts payable and loans that are required to be measured at fair value, approximated fair value due to the short-term nature and maturity of these instruments. |
SUMMARY OF SIGNIFICANT ACCOUN14
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | Jan. 10, 2018 | Feb. 28, 2018 | Feb. 28, 2017 | Feb. 28, 2018 | Feb. 28, 2017 | May 31, 2017 |
State Country Name | State of Nevada | |||||
Date of Incorporation | Apr. 20, 2013 | |||||
Common stock, par value per share | $ 0.001 | $ 0.001 | $ 0.001 | |||
Common stock, shares authorized | 75,000,000 | 75,000,000 | 75,000,000 | |||
Common stock, shares issued | 14,100,000 | 14,100,000 | 14,100,000 | |||
Common stock, shares outstanding | 14,100,000 | 14,100,000 | 14,100,000 | |||
Accounts receivable | $ 2,471 | $ 2,471 | ||||
Impairment loss | 35,000 | 35,000 | ||||
Intangible assets | $ 0 | $ 0 | ||||
Analog Nest Technologies, Inc. [Member] | ||||||
Acquired shares of common stock percentage | 100.00% | |||||
Exchange shares of common stock | 100,000 |
GOING CONCERN (Details Narrativ
GOING CONCERN (Details Narrative) - USD ($) | 3 Months Ended | 9 Months Ended | 58 Months Ended | ||
Feb. 28, 2018 | Feb. 28, 2017 | Feb. 28, 2018 | Feb. 28, 2017 | Feb. 28, 2018 | |
Going Concern Details Narrative | |||||
Net loss | $ (36,143) | $ (3,230) | $ (41,143) | $ (10,331) | $ (107,756) |
COMMON STOCK (Details Narrative
COMMON STOCK (Details Narrative) - USD ($) | Jan. 10, 2018 | May 20, 2013 | Oct. 18, 2017 | Jul. 31, 2015 | Jun. 30, 2015 | May 31, 2015 | Feb. 28, 2018 | May 31, 2017 |
Related Party Transaction [Line Items] | ||||||||
Common stock, shares issued | 14,100,000 | 14,100,000 | ||||||
Common stock, shares outstanding | 14,100,000 | 14,100,000 | ||||||
Common Stock [Member] | ||||||||
Related Party Transaction [Line Items] | ||||||||
Shares issued during the period, shares | 395,000 | 1,500,000 | 605,000 | |||||
Shares issued during the period, value | $ 7,900 | $ 30,000 | $ 12,100 | |||||
Stock price per share | $ 0.02 | $ 0.02 | $ 0.02 | |||||
Exchange shares of common stock | 100,000 | |||||||
Acquisition of intangible assets exchange of shares | $ 35,000 | |||||||
Related Party [Member] | Common Stock [Member] | ||||||||
Related Party Transaction [Line Items] | ||||||||
Shares issued during the period, shares | 100,000 | |||||||
Mahmoud Dasuka [Member] | Common Stock [Member] | ||||||||
Related Party Transaction [Line Items] | ||||||||
Shares issued during the period, shares | 5,750,000 | |||||||
Shares issued during the period, value | $ 5,750 | |||||||
Stock price per share | $ 0.001 | |||||||
Yousef Dasuka [Member] | Common Stock [Member] | ||||||||
Related Party Transaction [Line Items] | ||||||||
Shares issued during the period, shares | 5,750,000 | |||||||
Shares issued during the period, value | $ 5,750 | |||||||
Stock price per share | $ 0.001 | |||||||
Majority Shareholder [Member] | ||||||||
Related Party Transaction [Line Items] | ||||||||
Sale of common stock in private transaction | 11,500,000 |
RELATED PARTY TRANSACTIONS (Det
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) | Jan. 10, 2018 | Jul. 02, 2017 | Jul. 18, 2014 | Mar. 16, 2014 | May 20, 2013 | Jul. 31, 2015 | Jun. 30, 2015 | May 31, 2015 | Feb. 28, 2018 | Feb. 28, 2017 | Oct. 20, 2017 | May 31, 2017 |
Related Party Transaction [Line Items] | ||||||||||||
Proceeds from shareholder | $ 52,720 | |||||||||||
Due to related parties | $ 38,614 | $ 6,007 | $ 2,007 | |||||||||
Accounts payable | $ 8,206 | |||||||||||
Common Stock [Member] | ||||||||||||
Related Party Transaction [Line Items] | ||||||||||||
Shares issued during the period, shares | 395,000 | 1,500,000 | 605,000 | |||||||||
Shares issued during the period, value | $ 7,900 | $ 30,000 | $ 12,100 | |||||||||
Stock price per share | $ 0.02 | $ 0.02 | $ 0.02 | |||||||||
Acquisition of intangible assets | $ 35,000 | |||||||||||
Yousef Dasuka [Member] | Common Stock [Member] | ||||||||||||
Related Party Transaction [Line Items] | ||||||||||||
Shares issued during the period, shares | 5,750,000 | |||||||||||
Shares issued during the period, value | $ 5,750 | |||||||||||
Stock price per share | $ 0.001 | |||||||||||
Mahmoud Dasuka [Member] | Common Stock [Member] | ||||||||||||
Related Party Transaction [Line Items] | ||||||||||||
Shares issued during the period, shares | 5,750,000 | |||||||||||
Shares issued during the period, value | $ 5,750 | |||||||||||
Stock price per share | $ 0.001 | |||||||||||
Shareholder [Member] | Loans [Member] | ||||||||||||
Related Party Transaction [Line Items] | ||||||||||||
Proceeds from shareholder | $ 4,000 | $ 1,800 | $ 207 | |||||||||
Debt instrument description | The loans are unsecured, non-interest bearing and due on demand. | The loans are unsecured, non-interest bearing and due on demand. | The loans are unsecured, non-interest bearing and due on demand. |
PROFESSIONAL FEES (Details Narr
PROFESSIONAL FEES (Details Narrative) - USD ($) | 3 Months Ended | 9 Months Ended | ||
Feb. 28, 2018 | Feb. 28, 2017 | Feb. 28, 2018 | Feb. 28, 2017 | |
Professional Fees Details Narrative | ||||
Professional fees | $ 3,060 | $ 2,000 | $ 8,060 | $ 6,500 |