Cover
Cover - shares | 9 Months Ended | |
Aug. 31, 2020 | Oct. 14, 2020 | |
Cover [Abstract] | ||
Entity Registrant Name | Mikrocoze Inc. | |
Entity Central Index Key | 0001697587 | |
Document Type | 10-Q | |
Amendment Flag | false | |
Current Fiscal Year End Date | --11-30 | |
Entity Small Business | true | |
Entity Shell Company | false | |
Entity Emerging Growth Company | false | |
Entity Current Reporting Status | No | |
Document Period End Date | Aug. 31, 2020 | |
Entity Filer Category | Non-accelerated Filer | |
Document Fiscal Period Focus | Q3 | |
Document Fiscal Year Focus | 2020 | |
Entity Common Stock Shares Outstanding | 75,000,000 | |
Document Quarterly Report | true | |
Document Transition Report | false | |
Entity Interactive Data Current | No |
CONDENSED BALANCE SHEETS
CONDENSED BALANCE SHEETS - USD ($) | Aug. 31, 2020 | Nov. 30, 2019 |
CURRENT ASSETS | ||
Cash | $ 95 | $ 0 |
TOTAL CURRENT ASSETS | 95 | 0 |
CURRENT LIABILITIES | ||
Accounts payable | 6,505 | 1,037 |
Due to related parties | 68,040 | 55,664 |
TOTAL CURRENT LIABILITIES | 74,545 | 56,701 |
COMMITMENTS AND CONTINGENCIES | 0 | 0 |
STOCKHOLDERS' DEFICIT | ||
Common stock Authorized 200,000,000 shares of common stock, $0.001 par value, Issued and outstanding 75,000,000 and 75,000,000 shares of common stock (refer Note 3) | 75,000 | 75,000 |
Additional paid-in capital | (51,000) | (51,000) |
Accumulated deficit | (98,450) | (80,701) |
TOTAL STOCKHOLDERS' DEFICIT | (74,450) | (56,701) |
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | $ 95 | $ 0 |
CONDENSED BALANCE SHEETS (Paren
CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares | Aug. 31, 2020 | Nov. 30, 2019 |
STOCKHOLDERS' DEFICIT | ||
Common stock, shares par value | $ 0.001 | $ 0.001 |
Common stock, shares authorized | 200,000,000 | 200,000,000 |
Common stock, shares outstanding | 75,000,000 | 75,000,000 |
Common stock, shares issued | 75,000,000 | 75,000,000 |
CONDENSED STATEMENTS OF OPERATI
CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) | 3 Months Ended | 9 Months Ended | ||
Aug. 31, 2020 | Aug. 31, 2019 | Aug. 31, 2020 | Aug. 31, 2019 | |
REVENUE | ||||
Product sales | $ 0 | $ 0 | $ 0 | $ 0 |
Cost of goods sold | 0 | 0 | 0 | 0 |
GROSS PROFIT | 0 | 0 | 0 | 0 |
OPERATING EXPENSES | ||||
General and administrative | 583 | 2,191 | 3,289 | 5,217 |
Professional fees | 3,560 | 2,800 | 14,460 | 13,600 |
TOTAL OPERATING EXPENSES | (4,143) | (4,991) | (17,749) | (18,817) |
NET LOSS | $ (4,143) | $ (4,991) | $ (17,749) | $ (18,817) |
NET LOSS PER COMMON SHARE - BASIC AND DILUTED | $ 0 | $ 0 | $ 0 | $ 0 |
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED | 75,000,000 | 75,000,000 | 75,000,000 | 75,000,000 |
CONDENSED STATEMENT OF STOCKHOL
CONDENSED STATEMENT OF STOCKHOLDERS EQUITY (UNAUDITED) - USD ($) | Total | Common Stock [Member] | Additional Paid-in Capital [Member] | Accumulated Deficit [Member] |
Balance, shares at Nov. 30, 2018 | 75,000,000 | |||
Balance, amount at Nov. 30, 2018 | $ (33,428) | $ 75,000 | $ (51,000) | $ (57,428) |
Net loss | (9,195) | $ 0 | 0 | (9,195) |
Balance, shares at Feb. 28, 2019 | 75,000,000 | |||
Balance, amount at Feb. 28, 2019 | (42,623) | $ 75,000 | (51,000) | (66,623) |
Balance, shares at Nov. 30, 2018 | 75,000,000 | |||
Balance, amount at Nov. 30, 2018 | (33,428) | $ 75,000 | (51,000) | (57,428) |
Net loss | (18,817) | |||
Balance, shares at Aug. 31, 2019 | 75,000,000 | |||
Balance, amount at Aug. 31, 2019 | (52,245) | $ 75,000 | (51,000) | (76,245) |
Balance, shares at Feb. 28, 2019 | 75,000,000 | |||
Balance, amount at Feb. 28, 2019 | (42,623) | $ 75,000 | (51,000) | (66,623) |
Net loss | (4,631) | $ 0 | 0 | (4,631) |
Balance, shares at May. 31, 2019 | 75,000,000 | |||
Balance, amount at May. 31, 2019 | (47,254) | $ 75,000 | (51,000) | (71,254) |
Net loss | (4,991) | $ 0 | 0 | (4,991) |
Balance, shares at Aug. 31, 2019 | 75,000,000 | |||
Balance, amount at Aug. 31, 2019 | (52,245) | $ 75,000 | (51,000) | (76,245) |
Balance, shares at Nov. 30, 2019 | 75,000,000 | |||
Balance, amount at Nov. 30, 2019 | (56,701) | $ 75,000 | (51,000) | (80,701) |
Net loss | (8,844) | $ 0 | 0 | (8,844) |
Balance, shares at Feb. 29, 2020 | 75,000,000 | |||
Balance, amount at Feb. 29, 2020 | (65,545) | $ 75,000 | (51,000) | (89,545) |
Balance, shares at Nov. 30, 2019 | 75,000,000 | |||
Balance, amount at Nov. 30, 2019 | (56,701) | $ 75,000 | (51,000) | (80,701) |
Net loss | (17,749) | |||
Balance, shares at Aug. 31, 2020 | 75,000,000 | |||
Balance, amount at Aug. 31, 2020 | (74,450) | $ 75,000 | (51,000) | (98,450) |
Balance, shares at Feb. 29, 2020 | 75,000,000 | |||
Balance, amount at Feb. 29, 2020 | (65,545) | $ 75,000 | (51,000) | (89,545) |
Net loss | (4,762) | $ 0 | 0 | (4,762) |
Balance, shares at May. 31, 2020 | 75,000,000 | |||
Balance, amount at May. 31, 2020 | (70,307) | $ 75,000 | (51,000) | (94,307) |
Net loss | (4,143) | $ 0 | 0 | (4,143) |
Balance, shares at Aug. 31, 2020 | 75,000,000 | |||
Balance, amount at Aug. 31, 2020 | $ (74,450) | $ 75,000 | $ (51,000) | $ (98,450) |
CONDENSED STATEMENTS OF CASH FL
CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) | 9 Months Ended | |
Aug. 31, 2020 | Aug. 31, 2019 | |
CASH FLOWS FROM OPERATING ACTIVITIES | ||
Net loss for the period | $ (17,749) | $ (18,817) |
Adjustments to reconcile net loss to net cash used in operating activities | ||
Expenses paid on behalf of the Company by related party | 12,046 | 16,662 |
Changes in operating assets and liabilities | ||
Accounts payable | 5,468 | 2,050 |
NET CASH USED IN OPERATING ACTIVITIES | (235) | (105) |
CASH FLOWS FROM INVESTING ACTIVITIES | 0 | 0 |
CASHFLOWS FROM FINANCING ACTIVITIES | ||
Related party advances | 330 | 25 |
NET CASH PROVIDED BY FINANCING ACTIVITIES | 330 | 25 |
NET CHANGE IN CASH | 95 | (80) |
CASH, BEGINNING OF PERIOD | 0 | 100 |
CASH, END OF PERIOD | 95 | 20 |
Cash paid during the period for: | ||
Interest | 0 | 0 |
Income taxes | $ 0 | $ 0 |
NATURE OF OPERATIONS AND BASIS
NATURE OF OPERATIONS AND BASIS OF PRESENTATION | 9 Months Ended |
Aug. 31, 2020 | |
NATURE OF OPERATIONS AND BASIS OF PRESENTATION | |
NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION | Mikrocoze Inc. was incorporated in the State of Nevada as a for-profit Company on August 17, 2016 and established a fiscal year end of November 30.The Company is organized to sell micro-furniture that is designed to maximize any small space and to sell its products via the internet. Going concern To date the Company has generated no revenues from its business operations and has incurred operating losses since inception of $98,450.As at August 31, 2020, the Company has a working capital deficit of $74,450.The Company will require additional funding to meet its ongoing obligations and to fund anticipated operating losses.The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations.Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty. |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 9 Months Ended |
Aug. 31, 2020 | |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | Basis of Presentation – Unaudited Financial Statements The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q.They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements.However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended November 30, 2019 included in the Company’s year-end financial statements on Form 10-K filed with the Securities and Exchange Commission.The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the nine months ended August 31, 2020 are not necessarily indicative of the results that may be expected for the year ending November 30, 2020. Use of Estimates and Assumptions Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain 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 period.Accordingly, actual results could differ from those estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. Inventory We value our inventories at the lower of cost, determined on a first-in, first-out method, or market value. Our inventory consists solely of finished goods. We review inventories on hand at least quarterly and record provisions for estimated excess, slow moving and obsolete inventory, as well as inventory with a carrying value in excess of net realizable value. The regular and systematic inventory valuation reviews include a current assessment of future product demand, historical experience and obsolete finished product. Revenue Recognition The Company recognizes revenue in accordance with ASC topic 606 “Revenue from contracts with customers, and other applicable revenue recognition guidance under US GAAP. Sales revenue is recognized for our retail and wholesale customers when: (i) approval of both parties, (ii) the goods or services associated with transaction must be identified, (iii) identification of the transaction price, (iv) the contract has commercial substance, and (v) the performance obligation is satisfied — generally when products are shipped to the customer. Revenue consists of revenue earned from the sale of furniture and is recognized at the time the product is shipped to the customer. Foreign Currency Translation The Company translates the foreign currency financial statements into US Dollars using the year or reporting period end of average exchange rates in accordance with the requirements of Accounting Standards Codification subtopic 830-10, Foreign Currency Matters (“ASC 830-10”).Assets and liabilities of these subsidiaries were translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates in effect for the periods presented.The cumulative translation adjustment is included in the accumulated other comprehensive gain (loss) within stockholders’ deficit.Foreign currency transaction gains and losses arising from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in general and administrative expenses of the statement of operations. Fair Value of Financial Instruments The carrying amount of the Company’s financial assets and liabilities approximates their fair values due to their short-term maturities. Loss per Common Share The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted loss per share is the same as basic loss per share due to the lack of dilutive items in the Company. As of August 31, 2020 and 2019, there were no common stock equivalents outstanding. Income Taxes The Company follows the liability method of accounting for income taxes.Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards.Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled.The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment. Stock-based Compensation The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, "Accounting for Stock-Based Compensation," and supersedes Accounting Principles Board ("APB") Opinion No. 25, "Accounting for Stock Issued to Employees," and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. As at August 31, 2020 the Company had not adopted a stock option plan nor had it granted any stock options.Accordingly, no stock-based compensation has been recorded to date. Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02 related to the accounting for leases. This pronouncement requires lessees to record most leases on their balance sheet, while expense recognition on the income statement remains similar to current lease accounting guidance. The guidance also eliminates real estate-specific provisions and modifies certain aspects of lessor accounting. Under the new guidance, lease classification as either a finance lease or an operating lease will determine how lease-related revenue and expense are recognized. The pronouncement is effective for the Company’s fiscal year beginning December 1, 2019, and for interim periods within that fiscal year. The adoption of this standard did not have an impact on the consolidated financial statements because leases are month-to-month and not material to the Company’s financial statements. |
COMMON STOCK
COMMON STOCK | 9 Months Ended |
Aug. 31, 2020 | |
COMMON STOCK | |
NOTE 3 - COMMON STOCK | The Company is authorized to issue 200,000,000 common shares with a par value of $0.001 per share.No preferred shares have been authorized or issued. There were no issuances of common stock during the current interim period. |
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS | 9 Months Ended |
Aug. 31, 2020 | |
RELATED PARTY TRANSACTIONS | |
NOTE 4 - RELATED PARTY TRANSACTIONS | During the period ended August 31, 2020, an entity controlled by the CEO paid expenses of $12,046 on behalf of the Company and advanced the Company $330. The total amount owed to the CEO, or entities controlled by the CEO, as of August 31, 2020 was $68,040 (November 30, 2019 - $55,664). The amounts due to related parties are unsecured and non-interest-bearing with no set terms of repayment. |
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES | 9 Months Ended |
Aug. 31, 2019 | |
COMMITMENTS AND CONTINGENCIES | |
NOTE 5 - COMMITMENTS AND CONTINGENCIES | On August 26, 2018 the Company signed (renewed) its lease for office space in Chesapeake, Virginia. The term of the lease is for an automatic renewal on an annual basis at $79 per month. |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 9 Months Ended |
Aug. 31, 2019 | |
SUBSEQUENT EVENTS | |
NOTE 6 - SUBSEQUENT EVENTS | There were no significant subsequent events from the balance sheet date to the date the financial statements were issued. |
SUMMARY OF SIGNIFICANT ACCOUN_2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended |
Aug. 31, 2020 | |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |
Basis of Presentation - Unaudited Financial Statements | The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended November 30, 2019 included in the Company’s year-end financial statements on Form 10-K filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the nine months ended August 31, 2020 are not necessarily indicative of the results that may be expected for the year ending November 30, 2020. |
Use of Estimates and Assumptions | Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain 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 period.Accordingly, actual results could differ from those estimates. |
Cash and Cash Equivalents | For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. |
Inventory | We value our inventories at the lower of cost, determined on a first-in, first-out method, or market value. Our inventory consists solely of finished goods. We review inventories on hand at least quarterly and record provisions for estimated excess, slow moving and obsolete inventory, as well as inventory with a carrying value in excess of net realizable value. The regular and systematic inventory valuation reviews include a current assessment of future product demand, historical experience and obsolete finished product. |
Revenue Recognition | The Company recognizes revenue in accordance with ASC topic 606 “Revenue from contracts with customers, and other applicable revenue recognition guidance under US GAAP. Sales revenue is recognized for our retail and wholesale customers when: (i) approval of both parties, (ii) the goods or services associated with transaction must be identified, (iii) identification of the transaction price, (iv) the contract has commercial substance, and (v) the performance obligation is satisfied — generally when products are shipped to the customer. Revenue consists of revenue earned from the sale of furniture and is recognized at the time the product is shipped to the customer. |
Foreign Currency Translation | The Company translates the foreign currency financial statements into US Dollars using the year or reporting period end of average exchange rates in accordance with the requirements of Accounting Standards Codification subtopic 830-10, Foreign Currency Matters (“ASC 830-10”).Assets and liabilities of these subsidiaries were translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates in effect for the periods presented.The cumulative translation adjustment is included in the accumulated other comprehensive gain (loss) within stockholders’ deficit.Foreign currency transaction gains and losses arising from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in general and administrative expenses of the statement of operations. |
Fair Value of Financial Instruments | The carrying amount of the Company’s financial assets and liabilities approximates their fair values due to their short-term maturities. |
Loss per Common Share | The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted loss per share is the same as basic loss per share due to the lack of dilutive items in the Company. As of August 31, 2020 and 2019, there were no common stock equivalents outstanding. |
Income Taxes | The Company follows the liability method of accounting for income taxes.Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards.Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled.The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment. |
Stock-based Compensation | The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, "Accounting for Stock-Based Compensation," and supersedes Accounting Principles Board ("APB") Opinion No. 25, "Accounting for Stock Issued to Employees," and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. As at August 31, 2020 the Company had not adopted a stock option plan nor had it granted any stock options.Accordingly, no stock-based compensation has been recorded to date. |
Recent Accounting Pronouncements | In February 2016, the FASB issued ASU 2016-02 related to the accounting for leases. This pronouncement requires lessees to record most leases on their balance sheet, while expense recognition on the income statement remains similar to current lease accounting guidance. The guidance also eliminates real estate-specific provisions and modifies certain aspects of lessor accounting. Under the new guidance, lease classification as either a finance lease or an operating lease will determine how lease-related revenue and expense are recognized. The pronouncement is effective for the Company’s fiscal year beginning December 1, 2019, and for interim periods within that fiscal year. The adoption of this standard did not have an impact on the consolidated financial statements because leases are month-to-month and not material to the Company’s financial statements. |
NATURE OF OPERATIONS AND BASI_2
NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) - USD ($) | 3 Months Ended | 9 Months Ended | 48 Months Ended | ||
Aug. 31, 2020 | Aug. 31, 2019 | Aug. 31, 2020 | Aug. 31, 2019 | Aug. 31, 2020 | |
NATURE OF OPERATIONS AND BASIS OF PRESENTATION | |||||
Operating losses | $ (4,143) | $ (4,991) | $ (17,749) | $ (18,817) | $ (98,450) |
Working capital deficit | $ (74,450) | $ (74,450) | $ (74,450) |
COMMON STOCK (Details Narrative
COMMON STOCK (Details Narrative) - $ / shares | Aug. 31, 2020 | Nov. 30, 2019 |
COMMON STOCK | ||
Common stock, Shares authorized | 200,000,000 | 200,000,000 |
Preferred stock, Shares Issued | 0 | 0 |
Preferred stock, Shares Authorized | 0 | 0 |
Common stock, Shares par value | $ 0.001 | $ 0.001 |
RELATED PARTY TRANSACTIONS (Det
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) | 9 Months Ended | ||
Aug. 31, 2020 | Aug. 31, 2019 | Nov. 30, 2019 | |
Due to related party | $ 68,040 | $ 55,664 | |
Related party advances | 330 | $ 25 | |
Expenses paid on behalf of the Company by related party | 12,046 | $ 16,662 | |
CEO [Member] | |||
Due to related party | 68,040 | $ 55,664 | |
Related party advances | 330 | ||
Expenses paid on behalf of the Company by related party | $ 12,046 |
COMMITMENTS AND CONTINGENCIES (
COMMITMENTS AND CONTINGENCIES (Details Narrative) | 1 Months Ended |
Aug. 26, 2018USD ($) | |
COMMITMENTS AND CONTINGENCIES | |
Rent expenses per month | $ 79 |