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	<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef='D161101_170131'>&lt;!--egx--&gt;&lt;p style=&apos;margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:0cm;line-height:115%;margin-bottom:0cm;margin-bottom:.0001pt;text-align:justify;line-height:normal&apos;&gt;&lt;b&gt;&lt;u&gt;&lt;font lang=&quot;EN-US&quot;&gt;NOTE 5 - RECENT ACCOUNTING PRONOUNCEMENTS&lt;/font&gt;&lt;/u&gt;&lt;/b&gt;&lt;/p&gt; &lt;p style=&apos;margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:0cm;line-height:115%;margin-bottom:0cm;margin-bottom:.0001pt;text-align:justify;line-height:normal&apos;&gt;&amp;nbsp;&lt;/p&gt; &lt;p style=&apos;margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:0cm;line-height:115%;margin-bottom:0cm;margin-bottom:.0001pt;text-align:justify;line-height:normal&apos;&gt;&lt;font lang=&quot;EN-US&quot;&gt;The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company&amp;#146;s financial statement.&lt;/font&gt;&lt;/p&gt; &lt;p style=&apos;margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:0cm;line-height:115%;margin-bottom:0cm;margin-bottom:.0001pt;text-align:justify;line-height:normal&apos;&gt;&amp;nbsp;&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
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	<fil:CommonShares decimals='INF' contextRef='I170131' unitRef='Shares'>75000000</fil:CommonShares>
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	<fil:FounderSShares decimals='INF' contextRef='I120425' unitRef='Shares'>7500000</fil:FounderSShares>
	<fil:FounderSSharesPerShare decimals='INF' contextRef='I120425' unitRef='UsdPerShare'>0.001</fil:FounderSSharesPerShare>
	<fil:CompanyIssued decimals='INF' contextRef='E12Q3' unitRef='Shares'>260000</fil:CompanyIssued>
	<fil:CompanyIssuedPerShare decimals='INF' contextRef='E12Q3' unitRef='UsdPerShare'>0.02</fil:CompanyIssuedPerShare>
	<fil:CommonSharesRetired decimals='INF' contextRef='I141213' unitRef='Shares'>7000000</fil:CommonSharesRetired>
	<fil:CommonSharesIssued decimals='INF' contextRef='I170131' unitRef='Shares'>760000</fil:CommonSharesIssued>
	<fil:CommonSharesIssued decimals='INF' contextRef='I160430' unitRef='Shares'>760000</fil:CommonSharesIssued>
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	<fil:Loans decimals='INF' contextRef='I160430' unitRef='USD'>82318</fil:Loans>
	<dei:DocumentType contextRef='D160501_170131'>10-Q</dei:DocumentType>
	<dei:DocumentPeriodEndDate contextRef='D160501_170131'>2017-01-31</dei:DocumentPeriodEndDate>
	<dei:AmendmentFlag contextRef='D160501_170131'>false</dei:AmendmentFlag>
	<dei:EntityRegistrantName contextRef='D160501_170131'>Line Up Advertisement, Inc.</dei:EntityRegistrantName>
	<dei:EntityCentralIndexKey contextRef='D160501_170131'>0001552358</dei:EntityCentralIndexKey>
	<dei:TradingSymbol contextRef='D160501_170131'>lua</dei:TradingSymbol>
	<dei:CurrentFiscalYearEndDate contextRef='D160501_170131'>--04-30</dei:CurrentFiscalYearEndDate>
	<dei:EntityCommonStockSharesOutstanding decimals='INF' contextRef='I161031' unitRef='Shares'>760000</dei:EntityCommonStockSharesOutstanding>
	<dei:EntityPublicFloat decimals='INF' contextRef='I161031' unitRef='USD'>760000</dei:EntityPublicFloat>
	<dei:EntityFilerCategory contextRef='D160501_170131'>Smaller Reporting Company</dei:EntityFilerCategory>
	<dei:EntityCurrentReportingStatus contextRef='D160501_170131'>Yes</dei:EntityCurrentReportingStatus>
	<dei:EntityVoluntaryFilers contextRef='D160501_170131'>Yes</dei:EntityVoluntaryFilers>
	<dei:EntityWellKnownSeasonedIssuer contextRef='D160501_170131'>No</dei:EntityWellKnownSeasonedIssuer>
	<dei:DocumentFiscalYearFocus contextRef='D160501_170131'>2017</dei:DocumentFiscalYearFocus>
	<dei:DocumentFiscalPeriodFocus contextRef='D160501_170131'>Q3</dei:DocumentFiscalPeriodFocus>
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	<unit id='Shares'>
		<measure>shares</measure>
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				<measure>iso4217:USD</measure>
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				<measure>shares</measure>
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