Document and Entity Information
Document and Entity Information - USD ($) | 12 Months Ended | ||
Sep. 30, 2017 | Jan. 12, 2018 | Mar. 31, 2017 | |
Document And Entity Information [Abstract] | |||
Entity Registrant Name | BALLY, CORP. | ||
Entity Central Index Key | 1,591,565 | ||
Trading Symbol | blyq | ||
Entity Current Reporting Status | Yes | ||
Entity Voluntary Filers | No | ||
Current Fiscal Year End Date | --09-30 | ||
Entity Filer Category | Smaller Reporting Company | ||
Entity Well-known Seasoned Issuer | No | ||
Entity Common Stock, Shares Outstanding | 9,850,000 | ||
Entity Public Float | $ 0 | ||
Document Type | 10-K | ||
Document Period End Date | Sep. 30, 2017 | ||
Amendment Flag | false | ||
Document Fiscal Year Focus | 2,017 | ||
Document Fiscal Period Focus | FY |
Balance Sheets
Balance Sheets - USD ($) | Sep. 30, 2017 | Sep. 30, 2016 |
Current Assets | ||
Cash | $ 0 | $ 0 |
Total Current Assets | 0 | 0 |
Total Assets | 0 | 0 |
Current Liabilities | ||
Accounts payable and accrued liabilities | 9,798 | 8,988 |
Due to shareholders | 45,554 | 24,381 |
Total Current Liabilities and Total Liabilities | 55,352 | 33,369 |
Stockholders' Deficit | ||
Preferred stock, $0.0001 par value, 20,000,000 shares authorized; 0 shares issued and outstanding | ||
Common stock, $0.0001 par value, 100,000,000 shares authorized; 9,850,000 shares issued and outstanding | 985 | 985 |
Additional paid-in capital | 111,269 | 111,269 |
Accumulated deficit | (167,606) | (145,623) |
Total Stockholders' Deficit | (55,352) | (33,369) |
Total Liabilities and Stockholders' Deficit | $ 0 | $ 0 |
Balance Sheets (Parentheticals)
Balance Sheets (Parentheticals) - $ / shares | Sep. 30, 2017 | Sep. 30, 2016 |
Statement of Financial Position [Abstract] | ||
Preferred stock, par value (in dollars per share) | $ 0.0001 | $ 0.0001 |
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 (in dollars per share) | $ 0.0001 | $ 0.0001 |
Common stock, shares authorized | 100,000,000 | 100,000,000 |
Common stock, shares issued | 9,850,000 | 9,850,000 |
Common stock, shares outstanding | 9,850,000 | 9,850,000 |
Statements of Operations
Statements of Operations - USD ($) | 12 Months Ended | |
Sep. 30, 2017 | Sep. 30, 2016 | |
Income Statement [Abstract] | ||
Revenue | $ 0 | $ 0 |
Operating Expenses | ||
Professional fees | 21,983 | 46,218 |
Total operating expenses | 21,983 | 46,218 |
Net loss before income tax | (21,983) | (46,218) |
Income tax provision | 0 | 0 |
Net loss | $ (21,983) | $ (46,218) |
Basic and Diluted Loss per Common Share (in dollars per share) | $ 0 | $ 0 |
Basic and Diluted Weighted Average Number of Common Shares Outstanding (in shares) | 9,850,000 | 9,850,000 |
Statement of Stockholders' Defi
Statement of Stockholders' Deficit - USD ($) | Common Shares | Additional Paid-In Capital | Accumulated Deficit | Total |
Balance at Sep. 30, 2015 | $ 985 | $ 72,515 | $ (99,405) | $ (25,905) |
Balance (in shares) at Sep. 30, 2015 | 9,850,000 | |||
Increase (Decrease) in Stockholders' Equity [Roll Forward] | ||||
Related party debt forgiven | 38,754 | 38,754 | ||
Net loss for the period | (46,218) | (46,218) | ||
Balance at Sep. 30, 2016 | $ 985 | 111,269 | (145,623) | (33,369) |
Balance (in shares) at Sep. 30, 2016 | 9,850,000 | |||
Increase (Decrease) in Stockholders' Equity [Roll Forward] | ||||
Net loss for the period | (21,983) | (21,983) | ||
Balance at Sep. 30, 2017 | $ 985 | $ 111,269 | $ (167,606) | $ (55,352) |
Balance (in shares) at Sep. 30, 2017 | 9,850,000 |
Statements of Cash Flows
Statements of Cash Flows - USD ($) | 12 Months Ended | |
Sep. 30, 2017 | Sep. 30, 2016 | |
Cash Flows from Operating Activities: | ||
Net loss | $ (21,983) | $ (46,218) |
Changes in operating assets and liabilities: | ||
Prepaid expenses | 0 | 0 |
Accounts payable and accrued liabilities | 810 | (4,718) |
Net Cash Used in Operating Activities | (21,173) | (50,936) |
Cash Flows from Investing Activities: | 0 | 0 |
Cash Flows from Financing Activities: | ||
Advance from shareholder | 21,173 | 50,936 |
Net Cash Provided by Financing Activities | 21,173 | 50,936 |
Net increase in cash | 0 | 0 |
Cash - beginning of year | 0 | 0 |
Cash - end of year | 0 | 0 |
Supplemental Cash Flow Disclosure: | ||
Interest paid | 0 | 0 |
Taxes paid | $ 0 | 0 |
Non-cash Investing and Financing Activities: | ||
Related party debt forgiven recorded as additional paid in capital | $ 38,754 |
ORGANIZATION AND DESCRIPTION OF
ORGANIZATION AND DESCRIPTION OF BUSINESS | 12 Months Ended |
Sep. 30, 2017 | |
Organization And Description Of Business [Abstract] | |
ORGANIZATION AND DESCRIPTION OF BUSINESS | NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS BALLY, CORP. (the “Company”) was incorporated in the State of Nevada on March 13, 2013 and it is based in Taichung City Taiwan. The Company intends to pursue opportunities in tire recycling. To date, the Company’s activities have been limited to its formation and the raising of equity capital. |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 12 Months Ended |
Sep. 30, 2017 | |
Accounting Policies [Abstract] | |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States. Use of estimates The preparation of financial statements in conformity with 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. Financial Instruments The Company follows ASC 820, “Fair Value Measurements and Disclosures”, which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The fair value of accounts payable and accrued expenses and due to shareholder approximates their carrying amounts because of their immediate or short term maturity. Concentrations of Credit Risks The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Share-based Expenses ASC 718 “Compensation – Stock Compensation” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.” During the year ended September 30, 2017 and 2016, the Company recognized no share-based expenses, respectively. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Accounting for Income Taxes”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of September 30, 2017 and 2016, the Company did not have any amounts recorded pertaining to uncertain tax positions. Loss per Share The Company has adopted ASC 260, “Earnings Per Share,” (“EPS”) which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures, and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. Recent Accounting Pronouncements Management has considered all recent accounting pronouncements issued since the last audit of its financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements. |
GOING CONCERN AND LIQUIDITY CON
GOING CONCERN AND LIQUIDITY CONSIDERATIONS | 12 Months Ended |
Sep. 30, 2017 | |
Going Concern And Liquidity Considerations [Abstract] | |
GOING CONCERN AND LIQUIDITY CONSIDERATIONS | NOTE 3 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not generated any revenues since inception. For the year ended September 30, 2017, the Company has a net loss of $21,983 and an accumulated deficit of $167,606 at September 30, 2017. These factors among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. The continuing operations of the Company are dependent upon its ability to continue to raise adequate financing and to commence profitable operations in the future and repay its liabilities arising from normal business operations as they become due. |
INCOME TAXES
INCOME TAXES | 12 Months Ended |
Sep. 30, 2017 | |
Income Tax Disclosure [Abstract] | |
INCOME TAXES | NOTE 4 - INCOME TAXES The Company follows ASC 740. Deferred income taxes reflect the net effect of (a) temporary difference between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry-forwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carry-forward has been recognized, as it is not deemed likely to be realized. The provisions for refundable federal income tax at 34% for the years ended September 30, 2017 and 2016 consist of the following: Year Ended September 30, 2017 2016 Income tax expense (benefit) at statutory rate $ (7,474 ) $ (15,714 ) Change in valuation allowance 7,474 15,714 Income tax expense $ - $ - The tax effects of temporary differences that give rise to the Company’s net deferred tax assets as of September 30, 2017 and September 30, 2016 are as follows: September 30, September 30, 2017 2016 Net Operating Loss $ 56,986 $ 49,512 Valuation allowance (56,986 ) (49,512 ) Net deferred tax asset $ - $ - The Company has approximately $167,606 of net operating losses (“NOL”) carried forward to offset taxable income in future years which expire commencing in fiscal 2032. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the deferred tax assets will not be realized. |
SHAREHOLDER'S EQUITY
SHAREHOLDER'S EQUITY | 12 Months Ended |
Sep. 30, 2017 | |
Stockholders' Equity Note [Abstract] | |
SHAREHOLDER'S EQUITY | NOTE 5 - SHAREHOLDER’S EQUITY Authorized Stock The Company has authorized 100,000,000 common shares and 20,000,000 preferred shares, both with a par value of $0.0001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. Preferred Share Issuances There were no preferred shares issued from inception March 13, 2013 to September 30, 2017. Common Share Issuances During the year ended September 30, 2017 and 2016, the Company issued no common share. As of September 30, 2017, and 2016, the Company has 9,850,000 common shares of common stock issued and outstanding, respectively. |
RELATED PARTIES TRANSACTIONS
RELATED PARTIES TRANSACTIONS | 12 Months Ended |
Sep. 30, 2017 | |
Related Party Transactions [Abstract] | |
RELATED PARTIES TRANSACTIONS | NOTE 6 - RELATED PARTIES TRANSACTIONS In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders or directors. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances were considered temporary in nature and were not formalized by a promissory note. During the year ended September 30, 2017 and 2016, the Company's sole officer advanced to the Company an amount of $21,173 and $24,381 by the way of loan. As of September 30, 2017 and 2016, the Company was obligated to the officer, for an unsecured, non-interest bearing demand loan with a balance of $45,554 and $24,381. During the year ended September 30, 2016, the Company's previous shareholders assumed debt of $16,655 which was recorded as additional paid in capital. During the year ended September 30, 2016, the Company's prior sole officer advanced to the Company an amount of $9,900 by the way of loan and a total of non-interest bearing demand loan of $22,099 was forgiven by a former officer, which was recorded as additional paid in capital. As of September 30, 2017 and 2016, the Company owed related party $45,554 and $24,381, respectively. |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 12 Months Ended |
Sep. 30, 2017 | |
Subsequent Events [Abstract] | |
SUBSEQUENT EVENTS | NOTE 7 - SUBSEQUENT EVENTS Management has evaluated subsequent events through the date these financial statements were available to be issued. Based on our evaluation no material events have occurred that require disclosure. |
SUMMARY OF SIGNIFICANT ACCOUN14
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
Sep. 30, 2017 | |
Accounting Policies [Abstract] | |
Basis of Presentation | Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States. |
Use of estimates | Use of estimates The preparation of financial statements in conformity with 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. |
Cash and Cash Equivalents | Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. |
Financial Instruments | Financial Instruments The Company follows ASC 820, “Fair Value Measurements and Disclosures”, which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The fair value of accounts payable and accrued expenses and due to shareholder approximates their carrying amounts because of their immediate or short term maturity. |
Concentrations of Credit Risks | Concentrations of Credit Risks The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. |
Share-based Expenses | Share-based Expenses ASC 718 “Compensation – Stock Compensation” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.” During the year ended September 30, 2017 and 2016, the Company recognized no share-based expenses, respectively. |
Income Taxes | Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Accounting for Income Taxes”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of September 30, 2017 and 2016, the Company did not have any amounts recorded pertaining to uncertain tax positions. |
Loss per Share | Loss per Share The Company has adopted ASC 260, “Earnings Per Share,” (“EPS”) which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures, and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. |
Recent Accounting Pronouncements | Recent Accounting Pronouncements Management has considered all recent accounting pronouncements issued since the last audit of its financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements. |
INCOME TAXES (Tables)
INCOME TAXES (Tables) | 12 Months Ended |
Sep. 30, 2017 | |
Income Tax Disclosure [Abstract] | |
Schedule of reconciliation of income tax benefit effective tax rate | Year Ended September 30, 2017 2016 Income tax expense (benefit) at statutory rate $ (7,474 ) $ (15,714 ) Change in valuation allowance 7,474 15,714 Income tax expense $ - $ - |
Schedule of tax effects of temporary differences net deferred tax assets | September 30, September 30, 2017 2016 Net Operating Loss $ 56,986 $ 49,512 Valuation allowance (56,986 ) (49,512 ) Net deferred tax asset $ - $ - |
GOING CONCERN AND LIQUIDITY C16
GOING CONCERN AND LIQUIDITY CONSIDERATIONS (Detail Textuals) - USD ($) | 12 Months Ended | |
Sep. 30, 2017 | Sep. 30, 2016 | |
Going Concern And Liquidity Considerations [Abstract] | ||
Loss from operation | $ (21,983) | $ (46,218) |
Accumulated deficit | $ (167,606) | $ (145,623) |
INCOME TAXES - Reconciliation o
INCOME TAXES - Reconciliation of income tax benefit effective tax rate (Details) - USD ($) | 12 Months Ended | |
Sep. 30, 2017 | Sep. 30, 2016 | |
Income Tax Disclosure [Abstract] | ||
Income tax expense (benefit) at statutory rate | $ (7,474) | $ (15,714) |
Change in valuation allowance | 7,474 | 15,714 |
Income tax expense | $ 0 | $ 0 |
INCOME TAXES - Tax effects of t
INCOME TAXES - Tax effects of temporary differences that give rise to net deferred tax assets (Details 1) - USD ($) | Sep. 30, 2017 | Sep. 30, 2016 |
Income Tax Disclosure [Abstract] | ||
Net Operating Loss | $ 56,986 | $ 49,512 |
Valuation allowance | (56,986) | (49,512) |
Net deferred tax asset | $ 0 | $ 0 |
INCOME TAXES (Detail Textuals)
INCOME TAXES (Detail Textuals) - USD ($) | 12 Months Ended | |
Sep. 30, 2017 | Sep. 30, 2016 | |
Income Tax Disclosure [Abstract] | ||
Statutory effective tax rate | 34.00% | 34.00% |
Net operating losses ("NOL") | $ 167,606 |
SHAREHOLDER'S EQUITY (Detail Te
SHAREHOLDER'S EQUITY (Detail Textuals) - $ / shares | 12 Months Ended | |
Sep. 30, 2017 | Sep. 30, 2016 | |
Stockholders' Equity Note [Abstract] | ||
Common stock, shares authorized | 100,000,000 | 100,000,000 |
Preferred stock, shares authorized | 20,000,000 | 20,000,000 |
Common stock, par value (in dollars per share) | $ 0.0001 | $ 0.0001 |
Preferred stock, par value (in dollars per share) | $ 0.0001 | $ 0.0001 |
Common stock, voting rights description | one vote | |
Common stock, shares issued | 9,850,000 | 9,850,000 |
Common stock, shares outstanding | 9,850,000 | 9,850,000 |
RELATED PARTIES TRANSACTIONS (D
RELATED PARTIES TRANSACTIONS (Detail Textuals) - USD ($) | 12 Months Ended | |
Sep. 30, 2017 | Sep. 30, 2016 | |
Related Party Transaction [Line Items] | ||
Advances from sole officer by way of loan | $ 21,173 | $ 50,936 |
Due to officer for non-interest bearing demand loan | 45,554 | 24,381 |
Shareholders assumed debt | 16,655 | |
Sole officer | ||
Related Party Transaction [Line Items] | ||
Advances from sole officer by way of loan | 21,173 | 24,381 |
Due to officer for non-interest bearing demand loan | $ 45,554 | 24,381 |
Prior sole officer | ||
Related Party Transaction [Line Items] | ||
Advances from sole officer by way of loan | 9,900 | |
Shareholders assumed debt | $ 22,099 |