INCOME TAXES (Tables)

11 Months Ended

Dec. 31, 2015

Income Taxes Tables

Deferred tax assets

The losses result in a deferred tax asset and an equal valuation allowance of:

	December 31,			January 31,
	2015			2015
Deferred tax asset, generated from net operating loss at statutory rates	$	357,700		$	303,100
Valuation allowance		(357,700	)		(303,100	)

Reconciliation of the effective income tax rate to the federal statutory rate

The reconciliation of the effective income tax rate to the federal statutory rate is as follows:
Federal income tax rate	15.0	%
Increase in valuation allowance	(15.0	)%
Effective income tax rate	0.0	%