nink_10q.htm

0001640334-18-001388.txt : 20180716 0001640334-18-001388.hdr.sgml : 20180716 20180716132445 ACCESSION NUMBER: 0001640334-18-001388 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 34 CONFORMED PERIOD OF REPORT: 20180531 FILED AS OF DATE: 20180716 DATE AS OF CHANGE: 20180716 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NAMI Corp. CENTRAL INDEX KEY: 0001567388 STANDARD INDUSTRIAL CLASSIFICATION: CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420] IRS NUMBER: 611693116 STATE OF INCORPORATION: NV FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-36391 FILM NUMBER: 18954156 BUSINESS ADDRESS: STREET 1: BNY MELLON CENTER,1735 MARKET ST, S 3750 CITY: PHILADELPHIA STATE: X1 ZIP: 19103 BUSINESS PHONE: 4808302700 MAIL ADDRESS: STREET 1: BNY MELLON CENTER,1735 MARKET ST, S 3750 CITY: PHILADELPHIA STATE: X1 ZIP: 19103 FORMER COMPANY: FORMER CONFORMED NAME: PACK FUERTE, INC. DATE OF NAME CHANGE: 20130118 10-Q 1 nink_10q.htm FORM 10-Q nink_10q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

x QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended May 31, 2018

o TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT

For the transition period from ____________ to ______________

Commission file number: 333-187007

NAMI CORP.

(Exact name of registrant as specified in its charter)

Nevada		61-1693116
(State or other jurisdiction of incorporation or organization)		(IRS Employer Identification No.)

3773 Howard Hughes Parkway, Suite 500S

Las Vegas, Nevada 89169

(Address of principal executive offices)

(702) 331-8633

(Registrant's telephone number)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filers,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	o	Accelerated filer	o
Non-accelerated filer	o	Smaller reporting company	x
		Emerging growth company	x

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Yes x No o

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes o No x

The number of shares outstanding of the Registrant’s Common Stock as of July 1, 2018 was 706,125,000 shares, $0.001 par value.

NAMI Corp.

(FKA Pack Fuerte, Inc.)

FORM 10-Q

Quarterly Period Ended May 31, 2018

INDEX

		Page
PART I. FINANCIAL INFORMATION

Item 1.	Financial Statements		3
	Balance Sheets as of May 31, 2018 and November 30, 2017		3
	Statements of Operations for the Three and Six Months ended May 31, 2018 and 2017		4
	Statements of Cash Flows for the Three and Six Months ended May 31, 2018 and 2017		5
	Notes to Unaudited Financial Statements		6
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations		8
Item 3.	Quantitative and Qualitative Disclosures About Market Risk		11
Item 4.	Controls and Procedures		11

PART II. OTHER INFORMATION

Item 1.	Legal Proceedings		14
Item 1A.	Risk Factors		14
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds		14
Item 3.	Defaults Upon Senior Securities		14
Item 4.	Mine Safety Disclosures		14
Item 5.	Other Information		14
Item 6.	Exhibits		14

SIGNATURES			15

NAMI Corp. (FKA Pack Fuerte Inc.)

BALANCE SHEETS

(Unaudited)

	May 31, 2018			November 30, 2017

ASSETS
Current Assets
Prepaid expenses and deposits		8,228			-
Total Current Assets		8,228			-

TOTAL ASSETS	$	8,228		$	-

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities
Accounts payable and accrued liabilities	$	49,310		$	4,834
Due to related parties		339,128			146,844
Total Current Liabilities		388,438			151,678

STOCKHOLDERS' EQUITY (DEFICIT)
Capital stock - Authorized 5,000,000,000 shares of common stock, $0.001 par value,		-			-
Issued and outstanding 706,125,000 shares at May 31, 2018 and at November 30, 2017		706,125			706,125
Additional paid-in capital		(689,285	)		(689,285	)
Accumulated deficit		(397,050	)		(168,518	)
Total stockholders' (deficit) equity		(380,210	)		(151,678	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	8,228		$	-

The accompanying notes are an integral part of these financial statements.

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NAMI Corp. (FKA Pack Fuerte Inc.)

STATEMENTS OF OPERATIONS

(Unaudited)

	For the Three Months Ended						For the Six Months Ended
	May31,			May 31,			May31,			May 31,
	2018			2017			2018			2017

OPERATING EXPENSES
General and administrative	$	106,443		$	1,516		$	108,059		$	3,037
Professional fees		75,676			24,167			120,473			58,084
OPERATING LOSS		(182,119	)		(25,683	)		(228,532	)		(61,121	)

Other income
Gain on forgiveness of payables		-			5,879			-			5,879
Total Other income		-			5,879			-			5,879

Provision for income taxes		-			-			-			-

NET LOSS	$	(182,119	)	$	(19,804	)	$	(228,532	)	$	(55,242	)

Basic and Diluted Loss per Common Share	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Basic and Diluted Weighted Average Common Shares Outstanding		706,125,000			706,125,000			706,125,000			706,125,000

The accompanying notes are an integral part of these financial statements.

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NAMI Corp. (FKA Pack Fuerte Inc.)

STATEMENTS OF CASH FLOWS

(Unaudited)

	For the Six Months Ended
	May 31			May 31
	2018			2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(228,532	)	$	(55,242	)
Changes in operating assets and liabilities:
Prepaid expenses and deposits		(8,228	)		(1,000	)
Accounts payable and accrued liabilities		44,476			88
Net cash used in operating activities		(192,284	)		(56,154	)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party advances		192,284			57,904
Net cash provided by financing activities		192,284			57,904

Net increase (decrease) in cash and cash equivalents		-			1,750
Cash and cash equivalents - beginning of period		-			-
Cash and cash equivalents - end of period	$	-		$	1,750

Supplemental Cash Flow Disclosures
Cash paid for interest	$	-		$	-
Cash paid for income taxes	$	-		$	-

The accompanying notes are an integral part of these financial statements.

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NAMI Corp. (FKA Pack Fuerte Inc.)

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

May 31, 2018

(Unaudited)

NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION

The Company was incorporated in the State of Nevada as a for-profit Company on September 5, 2012 and established a fiscal year end of November 30. The Company intends to develop a built in safe with a combination lock that can store personal and or valuable items, inside of backpacks, carry-on luggage and suitcases.

The Company presently has no products and has not commenced principal operations. All activities of the Company relate to its organization, initial funding and share issuances. Management has reviewed the risks and uncertainties related to the future operations of the Company, including the ability to secure funding. Management is continually evaluating and exploring new funding opportunities in order to commence full operations.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s November 30, 2017 audited financial statements. The results of operations for the periods ended May 31, 2018 and the same period last year are not necessarily indicative of the operating results for the full years.

Basis of presentation

In the opinion of management, the accompanying balance sheets and related interim statements of income, cash flows, and stockholders' equity include all adjustments, consisting only of normal recurring items, necessary for their fair presentation in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP"). Preparing financial statements requires management to make estimates and assumptions the affect the reported amounts of assets, liabilities, revenue and expenses. Actual results and outcomes may differ from management's estimates and assumptions.

Recent accounting pronouncements

The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

NOTE 2 – GOING CONCERN

The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $380,210 and an accumulated deficit of $397,050. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company funded its initial operations by way of issuing Founder’s shares.

The officers and directors have committed to advancing certain operating costs of the Company, including Legal, Audit, Consulting Fees, Transfer Agency and Edgarizing costs.

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NOTE 3 – CAPITAL STOCK

The Company’s capitalization is 5,000,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued.

As of May 31, 2018, the Company has not granted any stock options and has not recorded any stock-based compensation.

On September 24, 2012, the Company issued 12,075,000,000 common shares for cash at $0.000002 per share.

On August 18, 2014, the Company approved a 150:1 forward split of the common stock and on October 26, 2016 the Company approved a 7:1 forward split of the common stock. All shares have been retrospectively restated.

On May 31, 2018 and November 30, 2017, the Company had 706,125,000 common shares issued and outstanding.

NOTE 4 – RELATED PARTY TRANSACTIONS

As at May 31, 2018, and November 30, 2017, the Company has received $339,128 and $146,844, respectively, in loans and payment of expenses from related parties. The loans are payable on demand and without interest.

NOTE 5 – ACQUISITION

On December 11, 2017, the Company entered into a Letter of Intent with GMCI Corp., a Nevada corporation (“GMCI”) for the acquisition by the Company of up to one hundred percent (100%) of the issued and outstanding capital stock of GMCI in exchange for shares of capital stock of the Company. The completion of the Acquisition is subject to various conditions precedent, including but not limited to negotiating and execution a form of Share Exchange Agreement that is acceptable to both parties, approval of the financial statements of both parties, valuation of GMCI’s stock and the Company’s stock and receiving approval of at least seventy percent (70%) of the issued and outstanding shares of GMCI. Moreover, the Company will need to prepare a registration statement and file it with the United States Securities and Exchange Commission under which the shares of the Company to be exchanged for shares of GMCI will be registered.

In the event that the Company is able to complete the Acquisition, it intends to operate GMCI as its wholly-owned subsidiary or a majority-owned subsidiary.

To date, the acquisition has not yet been completed. The Company does not yet have an estimated timeline for completion.

NOTE 6 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that there are the following subsequent events to disclose:

On July 4, 2018, NAMI Corp., a Nevada corporation (“NAMI” or the “Company”) entered into a Termination Agreement (the “Termination Agreement”) with GMCI Corp (“GMCI”), pursuant to which the Company terminated the Letter of Intent (the “Letter of Intent”) entered between NAMI and GMCI dated December 11, 2017 regarding the acquisition by NAMI of up to one hundred percent (100%) of the issued and outstanding capital stock of GMCI in exchange of shares of capital stock of NAMI;

On July 4, 2018, the Company entered into a Share Exchange Agreement with GMCI, as the shareholder (the “SBS Shareholders”) of SBS Mining Corp. Malaysia Sdn. Bhd., a Malaysian corporation (“SBS”), pursuant to which the Company acquired 100% of the issued and outstanding shares of SBS from GMCI in exchange for the issuance of 720,802,346 shares of the Company to GMCI (the “Exchange”). As a result of Exchange, SBS became wholly owned subsidiary of NAMI and GMCI became majority shareholder of NAMI owning 50.51% of capital stock of the Company.

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ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS AND RESULTS OF OPERATIONS

FORWARD-LOOKING STATEMENTS

This quarterly report contains forward-looking statements relating to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as "may", "should", "intends", "expects", "plans", "anticipates", "believes", "estimates", "predicts", "potential", or "continue" or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors which may cause our or our industry's actual results, levels of activity or performance to be materially different from any future results, levels of activity or performance expressed or implied by these forward-looking statements.

Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity or performance. You should not place undue reliance on these statements, which speak only as of the date that they were made. These cautionary statements should be considered with any written or oral forward-looking statements that we may issue in the future. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results, later events or circumstances or to reflect the occurrence of unanticipated events.

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In this report unless otherwise specified, all dollar amounts are expressed in United States dollars and all references to “common shares” refer to the common shares of our capital stock.

The management’s discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP").

As used in this quarterly report, the terms "we", "us", "our", and "our company" means NAMI Corp., unless otherwise indicated.

Company History

NAMI Corp. (formerly known as Pack Fuerte, Inc.) (the “Company”) was incorporated in the State of Nevada on September 5, 2012. November 30^th has been established as the Company’s fiscal year end.

On October 31, 2016, a change in control of the Company occurred by virtue of the Company's largest shareholder, Bunloet Sriphanorm, selling 60,750,000 shares of the Company’s common stock to Ong Tee Keat, an individual residing in Malaysia, which represented 60.22% of the Company’s total issued and outstanding shares of common stock at that time. Such 60,750,000 shares sold represented all of the shares of the Company’s common stock owned by Mr. Sriphanorm.

On October 31, 2016, the Company filed a Certificate of Amendment with the Nevada Secretary of State (the “Nevada SOS”) whereby it amended its Articles of Incorporation by (a) increasing the Company’s authorized number of shares of common stock from 200 million to 5 billion; and (b) increasing all of its issued and outstanding shares of common stock at a ratio of seven (7) shares for every one (1) share held. The Company’s Board of Directors approved this amendment on October 26, 2016.

On November 3, 2016, the Company filed Articles of Merger with the Nevada SOS whereby it entered into a statutory merger with its wholly-owned subsidiary, NAMI Corp. pursuant to Nevada Revised Statutes 92A.200 et. seq. The effect of such merger is that the Company was the surviving entity and changed its name to “NAMI Corp.”

Effective December 13, 2016, the Board of Directors (the “Board”) of the Company appointed Mr. Ong Tee Keat as Chairman of the Board of Directors, CEO, Secretary, and Treasurer, and Binloet Sriphanorm resigned from his positions as an officer and director of the Company.

On June 22, 2017, the Board expanded the Board from one (1) member to three (3) members. In connection with the expansion of the Board, the Board appointed Nik Ismail Bin Nik Yusoff and Abdul Aziz bin Haji Jaafar to the Board.

One July 1, 2017, Mr. Ong Keat Tee resigned from his position as Treasurer and Chief Financial Officer. On the same day, the Board appointed Mr. Lew Sze How as the Company’s Chief Financial Officer.

On August 23, 2017, the Board expanded the Board from three (3) members to four (4) members. In connection with the expansion of the Board, the Board appointed Soh Ooi Tech as a member of the Board.

We are a development-stage Company that had plans to develop a built in safe with a combination lock that can store personal and or valuable items, inside of backpacks, carry-on luggage and suitcases. Our business plan was to generate revenues by licensing our intellectual property for the Company’s products for luggage manufacturing companies, in the event we are able to successfully develop our prototype(s). Due to the aforementioned change of control we are seeking business and acquisition opportunities in Asia utilizing the contacts and knowledge of officers and directors.

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Results of Operations

Three-months ended May 31, 2018 compared to three-months ended May 31, 2017

We had no revenue during the three (3) months period ended May 31, 2018, or 2017.

We incurred operating expenses in the amount of $182,119 during the three-month period ended May 31, 2018 as compared to $25,683 during the three-month period ended May 31, 2017. The increase was due to legal and consulting fees incurred related to potential acquisitions the Company is pursuing.

Six-months ended May 31, 2018 compared to six-months ended May 31, 2017

We had no revenue during the six (6) months period ended May 31, 2018, or 2017.

We incurred operating expenses in the amount of $228,532 during the three-month period ended May 31, 2018 as compared to $61,121 during the six-month period ended May 31, 2017. The increase was due to legal and consulting fees incurred related to potential acquisitions the Company is pursuing.

Liquidity and Capital Resources

As of May 31, 2018 we had $0 in cash and cash held in trust, $8,228 of prepaid expense, with liabilities of $388,438 as compared to November 30, 2017, where we had $0 in cash, with liabilities of $151,678.

The Company’s current primary source of capital is borrowing from related parties. The Company is currently exploring debt and equity funding opportunities in order to fund future operating plans.

Cash Flows from Operating Activities

We have not generated significant positive cash flows from operating activities. For the six months ended May 31, 2018, net cash flows used in operating activities were $192,284. For the six months ended May 31, 2017, net cash flows used in operating activities was $56,154.

Cash Flows from Financing Activities

We have financed our operations primarily from either advances and loans from related parties or the issuance of equity instruments. For the six months ended May 31, 2018, net cash provided by financing activities was $192,284 consisting of proceeds from related party advances. For the six months ended May 31, 2017, net cash provided by financing activities was $57,904 consisting of proceeds in advances from related parties.

Plan of Operations

This report contains forward looking statements relating to our Company's future economic performance, plans and objectives of management for future operations, projections of revenue mix and other financial items that are based on the beliefs of, as well as assumptions made by and information currently known to, our management. The words "expects”, “intends”, “believes”, “anticipates”, “may”, “could”, “should" and similar expressions and variations thereof are intended to identify forward-looking statements. The cautionary statements set forth in this section are intended to emphasize that actual results may differ materially from those contained in any forward looking statement.

The Company will have to raise approximately $125,000 to meet its operating needs for the next twelve (12) months. It intends to raise funds from private placement of its securities. If the Company is unsuccessful in raising the additional proceeds through a private placement offering it will then have to seek additional funds through debt financing, which would be highly difficult for a development stage company to secure. Therefore, the Company is highly dependent upon the success of the anticipated private placement offering and failure thereof would result in the Company having to seek capital from other sources such as debt financing, which may not even be available to the Company. However, if such financing were available, because we are a development stage company with no operations to date, we would likely have to pay additional costs associated with high risk loans and be subject to an above market interest rate. At such time these funds are required, management would evaluate the terms of such debt financing and determine whether the business could sustain operations and growth and manage the debt load. If the Company cannot raise additional proceeds via a private placement of our common stock or secure debt financing we would be required to cease business operations. As a result, investors in the Company’s common stock would lose all of their investment.

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The Company intends to become a holding company with the objective of systematically acquiring assets in the form of profitable companies to be acquired throughout the Asian region, providing consistent attractive returns to its investments.

In December 2017, the Company entered into a Letter of Intent with GMCI Corp., a Nevada corporation with offices in Kuala Lumpur, Malaysia, whereby the Company would acquire up to 100%of the issued and outstanding shares of GMCI’s stock. GMCI is currently in the business of financing bauxite trading transactions between a private Malaysian company and its customers in the People’s Republic of China. The acquisition of GMCI is subject to completion of NAMI’s due diligence review, execution of a definitive agreement and shareholders’ meeting.

Off Balance Sheet Arrangement

The Company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the Company’s financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term “off-balance sheet arrangement” generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the Company is a party, under which the Company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

ITEM 4. CONTROLS AND PROCEDURES

In accordance with Rule 13a-15(b) of the Securities Exchange Act of 1934 as amended (the “Exchange Act”), as of the end of the period covered by this Quarterly Report on Form 10-Q, the Company’s management evaluated, with the participation of the Company’s principal executive and financial officer, the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined in Rule 13a-15(e) or Rule 15d-15(e) under the Exchange Act). Disclosure controls and procedures are defined as those controls and other procedures of an issuer that are designed to ensure that the information required to be disclosed by the issuer in the reports it files or submits under the Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Act is accumulated and communicated to the issuer's management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Based on that Evaluation he concluded that the Company’s disclosure controls and procedures are ineffective in gathering, analyzing and disclosing information needed to satisfy the registrant’s disclosure obligations under the Exchange Act. Based upon an evaluation of the effectiveness of disclosure controls and procedures, our Company’s principal executive and principal financial officer has concluded that as of the end of the period covered by this Quarterly Report on Form 10-Q our disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act) are not effective because of the material weaknesses in our disclosure controls and procedures. which is identified below. It should be noted that the design of any system of controls is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions, regardless of how remote.

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The material weaknesses in our disclosure control procedures are as follows:

1. Lack of formal policies and procedures necessary to adequately review significant accounting transactions. The Company utilizes a third party independent contractor for the preparation of its financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third party independent contractor is not involved in the day to day operations of the Company and may not be provided information from management on a timely basis to allow for adequate reporting/consideration of certain transactions.

2. Audit Committee and Financial Expert. The Company does not have a formal audit committee with a financial expert, and thus the Company lacks the board oversight role within the financial reporting process.

We intend to initiate measures to remediate the identified material weaknesses including, but not necessarily limited to, the following:

	·	Establishing a formal review process of significant accounting transactions that includes participation of the Chief Executive Officer, the Chief Financial Officer and the Company’s corporate legal counsel.

	·	Form an Audit Committee that will establish policies and procedures that will provide the Board of Directors a formal review process that will among other things, assure that management controls and procedures are in place and being maintained consistently.

Our management is responsible for establishing and maintaining adequate internal control over financial reporting for the Company (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act). Internal control over financial reporting is to provide reasonable assurance regarding the reliability of our financial reporting for external purposes in accordance with accounting principles generally accepted in the United States of America. Internal control over financial reporting includes maintaining records that in reasonable detail accurately and fairly reflect our transactions; providing reasonable assurance that transactions are recorded as necessary for preparation of our financial statements; providing reasonable assurance that receipts and expenditures of company assets are made in accordance with management authorization; and providing reasonable assurance that unauthorized acquisition, use or disposition of company assets that could have a material effect on our financial statements would be prevented or detected.

As of May 31, 2018, management assessed the effectiveness of the Company’s internal control over financial reporting based on the criteria for effective internal control over financial reporting established in SEC guidance on conducting such assessments. Based on this evaluation under the COSO Framework, our management concluded that our internal controls over financial reporting are not effective as of May 31, 2018. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control-Integrated Framework. Based on that evaluation, they concluded that, as of May 31, 2018, such internal controls and procedures were not effective to detect the inappropriate application of US GAAP rules as more fully described below. This was due to deficiencies that existed in the design or operation of our internal control over financial reporting that adversely affected our internal controls and that may be considered to be material weaknesses.

The matters involving internal controls and procedures that the Company’s management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives; (3) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (4) ineffective controls over period end financial disclosure and reporting processes. The aforementioned material weaknesses were identified by the Company's Chief Financial Officer in connection with the review of our financial statements as of May 31, 2018 and communicated to our management.

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Management believes that the material weaknesses set forth in items (2), (3) and (4) above did not have an affect on the Company's financial results. However, management believes that the lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures can result in the Company's determination to its financial statements for the future years.

We are committed to improving our financial organization. As part of this commitment, we will create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to the Company: i) Appointing one or more outside directors to our board of directors who shall be appointed to the audit committee of the Company resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures; and ii) preparing and implementing sufficient written policies and checklists which will set forth procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements.

Management believes that the appointment of more outside directors, who shall be appointed to a fully functioning audit committee, will remedy the lack of a functioning audit committee and a lack of a majority of outside directors on the Company's Board. In addition, management believes that preparing and implementing sufficient written policies and checklists will remedy the following material weaknesses (i) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (ii) ineffective controls over period end financial close and reporting processes. Further, management believes that the hiring of additional personnel who have the technical expertise and knowledge will result proper segregation of duties and provide more checks and balances within the department. Additional personnel will also provide the cross training needed to support the Company if personnel turn over issues within the department occur. This coupled with the appointment of additional outside directors will greatly decrease any control and procedure issues the Company may encounter in the future.

We will continue to monitor and evaluate the effectiveness of our internal controls and procedures and our internal controls over financial reporting on an ongoing basis and are committed to taking further action and implementing additional enhancements or improvements, as necessary and as funds allow.

There have been no changes in our internal controls over financial reporting that occurred during the quarter ended May 31, 2018 that have materially affected or are reasonably likely to materially affect, our internal controls over financial reporting.

This quarterly report does not include an attestation report of the Company’s independent registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s independent registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide management report in the Quarterly Report.

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PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We are not currently a party to any legal proceedings.

ITEM 1A. RISK FACTORS

We are a smaller reporting company as defined in Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

The following sales of equity securities by the Company occurred during the six-month period ended May 31, 2018: None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Mine safety disclosures are not applicable.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

Exhibits:

31.1		Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer
31.2		Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer
32.1		Section 1350 Certification by Chief Executive Officer
32.2		Section 1350 Certification by Chief Financial Officer

14

Table of Contents

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	NAMI CORP., a Nevada corporation

DATED: July 16, 2018	By:	/s/ Calvin Chin
		Calvin Chin
		President, Director, Principal Executive Officer

DATED: July 16, 2018	By:	/s/ Lew Sze How
		Lew Sze How
		Chief Financial Officer, Principal Financial Officer, Principal Accounting Officer

EX-31.1 2 nink_ex311.htm CERTIFICATION doc1.htm

EXHIBIT 31.1

CERTIFICATION

I, Calvin Chin, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of NAMI Corp.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	(a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	(b)	designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	(c)	evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	(d)	disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

	(a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	(b)	any fraud, whether or not material, that involves management or other employees who have significant role in the registrant’s internal control over financial reporting.


Date: July 16, 2018	By:	/s/ Calvin Chin
		Calvin Chin
		Chief Executive Officer
		(Principal Executive Officer)

EX-31.2 3 nink_ex312.htm CERTIFICATION doc2.htm

EXHIBIT 31.2

CERTIFICATION

I, Lew Sze How, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of NAMI Corp.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	(a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	(b)	designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	(c)	evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	(d)	disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

	(a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	(b)	any fraud, whether or not material, that involves management or other employees who have significant role in the registrant’s internal control over financial reporting.


Date: July 16, 2018	By:	/s/ Lew Sze How
		Lew Sze How
		Chief Financial Officer
		(Principal Financial Officer)

EX-32.1 4 nink_ex321.htm CERTIFICATION doc3.htm

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report on Form 10-Q of NAMI Corp. (the “Company”) for the period ended May 31, 2018, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

	(1)	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	(2)	The information contained in this Report fairly presents, in all material respects, the financial condition and result of operations of the Company.


Date: July 16, 2018	By:	/s/ Calvin Chin
		Calvin Chin
		Chief Executive Officer
		(Principal Executive Officer)

EX-32.2 5 nink_ex322.htm CERTIFICATION doc4.htm

EXHIBIT 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

	(1)	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	(2)	The information contained in this Report fairly presents, in all material respects, the financial condition and result of operations of the Company.


Date: July 16, 2018	By:	/s/ Lew Sze How
		Lew Sze How
		Chief Financial Officer
		(Principal Financial Officer)

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The completion of the Acquisition is subject to various conditions precedent, including but not limited to negotiating and execution a form of Share Exchange Agreement that is acceptable to both parties, approval of the financial statements of both parties, valuation of GMCI’s stock and the Company’s stock and receiving approval of at least seventy percent (70%) of the issued and outstanding shares of GMCI.

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The Company was incorporated in the State of Nevada as a for-profit Company on September 5, 2012 and established a fiscal year end of November 30. The Company intends to develop a built in safe with a combination lock that can store personal and or valuable items, inside of backpacks, carry-on luggage and suitcases.   The Company presently has no products and has not commenced principal operations. All activities of the Company relate to its organization, initial funding and share issuances. Management has reviewed the risks and uncertainties related to the future operations of the Company, including the ability to secure funding. Management is continually evaluating and exploring new funding opportunities in order to commence full operations.   Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s November 30, 2017 audited financial statements. The results of operations for the periods ended May 31, 2018 and the same period last year are not necessarily indicative of the operating results for the full years.   Basis of presentation In the opinion of management, the accompanying balance sheets and related interim statements of income, cash flows, and stockholders' equity include all adjustments, consisting only of normal recurring items, necessary for their fair presentation in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP"). Preparing financial statements requires management to make estimates and assumptions the affect the reported amounts of assets, liabilities, revenue and expenses. Actual results and outcomes may differ from management's estimates and assumptions.   Recent accounting pronouncements The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $380,210 and an accumulated deficit of $397,050. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company funded its initial operations by way of issuing Founder’s shares.   The officers and directors have committed to advancing certain operating costs of the Company, including Legal, Audit, Consulting Fees, Transfer Agency and Edgarizing costs.

The Company’s capitalization is 5,000,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued.   As of May 31, 2018, the Company has not granted any stock options and has not recorded any stock-based compensation.   On September 24, 2012, the Company issued 12,075,000,000 common shares for cash at $0.000002 per share.   On August 18, 2014, the Company approved a 150:1 forward split of the common stock and on October 26, 2016 the Company approved a 7:1 forward split of the common stock. All shares have been retrospectively restated.   On May 31, 2018 and November 30, 2017, the Company had 706,125,000 common shares issued and outstanding.

As at May 31, 2018, and November 30, 2017, the Company has received $339,128 and $146,844, respectively, in loans and payment of expenses from related parties. The loans are payable on demand and without interest.

On December 11, 2017, the Company entered into a Letter of Intent with GMCI Corp., a Nevada corporation (“GMCI”) for the acquisition by the Company of up to one hundred percent (100%) of the issued and outstanding capital stock of GMCI in exchange for shares of capital stock of the Company. The completion of the Acquisition is subject to various conditions precedent, including but not limited to negotiating and execution a form of Share Exchange Agreement that is acceptable to both parties, approval of the financial statements of both parties, valuation of GMCI’s stock and the Company’s stock and receiving approval of at least seventy percent (70%) of the issued and outstanding shares of GMCI. Moreover, the Company will need to prepare a registration statement and file it with the United States Securities and Exchange Commission under which the shares of the Company to be exchanged for shares of GMCI will be registered.   In the event that the Company is able to complete the Acquisition, it intends to operate GMCI as its wholly-owned subsidiary or a majority-owned subsidiary.   To date, the acquisition has not yet been completed. The Company does not yet have an estimated timeline for completion.

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that there are the following subsequent events to disclose:   On July 4, 2018, NAMI Corp., a Nevada corporation (“NAMI” or the “Company”) entered into a Termination Agreement (the “Termination Agreement”) with GMCI Corp (“GMCI”), pursuant to which the Company terminated the Letter of Intent (the “Letter of Intent”) entered between NAMI and GMCI dated December 11, 2017 regarding the acquisition by NAMI of up to one hundred percent (100%) of the issued and outstanding capital stock of GMCI in exchange of shares of capital stock of NAMI;   On July 4, 2018, the Company entered into a Share Exchange Agreement with GMCI, as the shareholder (the “SBS Shareholders”) of SBS Mining Corp. Malaysia Sdn. Bhd., a Malaysian corporation (“SBS”), pursuant to which the Company acquired 100% of the issued and outstanding shares of SBS from GMCI in exchange for the issuance of 720,802,346 shares of the Company to GMCI (the “Exchange”). As a result of Exchange, SBS became wholly owned subsidiary of NAMI and GMCI became majority shareholder of NAMI owning 50.51% of capital stock of the Company.

In the opinion of management, the accompanying balance sheets and related interim statements of income, cash flows, and stockholders' equity include all adjustments, consisting only of normal recurring items, necessary for their fair presentation in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP"). Preparing financial statements requires management to make estimates and assumptions the affect the reported amounts of assets, liabilities, revenue and expenses. Actual results and outcomes may differ from management's estimates and assumptions.

The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

Company terminated the Letter of Intent (the “Letter of Intent”) entered between NAMI and GMCI dated December 11, 2017 regarding the acquisition by NAMI of up to one hundred percent (100%) of the issued and outstanding capital stock of GMCI in exchange of shares of capital stock of NAMI Company acquired 100% of the issued and outstanding shares of SBS from GMCI in exchange for the issuance of 720,802,346 shares of the Company to GMCI (the “Exchange”). As a result of Exchange, SBS became wholly owned subsidiary of NAMI and GMCI became majority shareholder of NAMI owning 50.51% of capital stock of the Company

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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	May 31, 2018	Jul. 01, 2018
Document And Entity Information
Entity Registrant Name	NAMI Corp.
Entity Central Index Key	0001567388
Document Type	10-Q
Document Period End Date	May 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--11-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		706,125,000
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2018

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BALANCE SHEETS - USD ($)	May 31, 2018	Nov. 30, 2017
Current Assets
Prepaid expenses and deposits	$ 8,228
Total Current Assets	8,228
TOTAL ASSETS	8,228
Current Liabilities
Accounts payable and accrued liabilities	49,310	4,834
Due to related parties	339,128	146,844
Total Current Liabilities	388,438	151,678
STOCKHOLDERS' EQUITY (DEFICIT)
Capital stock - Authorized 5,000,000,000 shares of common stock, $0.001 par value, Issued and outstanding 706,125,000 shares at May 31, 2018 and at November 30, 2017	706,125	706,125
Additional paid-in capital	(689,285)	(689,285)
Accumulated deficit	(397,050)	(168,518)
Total stockholders' (deficit) equity	(380,210)	(151,678)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 8,228

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BALANCE SHEETS (Parenthetical) - $ / shares	May 31, 2018	Nov. 30, 2017
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, par value	$ 0.001	$ 0.001
Common stock, Authorized	5,000,000,000	5,000,000,000
Common stock, Issued	706,125,000	706,125,000
Common stock, outstanding	706,125,000	706,125,000

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STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	May 31, 2018	May 31, 2017	May 31, 2018	May 31, 2017
OPERATING EXPENSES
General and administrative	$ 106,443	$ 1,516	$ 108,059	$ 3,037
Professional fees	75,676	24,167	120,473	58,084
OPERATING LOSS	(182,119)	(25,683)	(228,532)	(61,121)
Other income
Gain on forgiveness of payables		5,879		5,879
Total Other income		5,879		5,879
Provision for income taxes
NET LOSS	$ (182,119)	$ (19,804)	$ (228,532)	$ (55,242)
Basic and Diluted Loss per Common Share	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Basic and Diluted Weighted Average Common Shares Outstanding	706,125,000	706,125,000	706,125,000	706,125,000

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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	May 31, 2018	May 31, 2017	May 31, 2018	May 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (182,119)	$ (19,804)	$ (228,532)	$ (55,242)
Changes in operating assets and liabilities:
Prepaid expenses and deposits			(8,228)	(1,000)
Accounts payable and accrued liabilities			44,476	88
Net cash used in operating activities			(192,284)	(56,154)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party advances			192,284	57,904
Net cash provided by financing activities			192,284	57,904
Net increase (decrease) in cash and cash equivalents				1,750
Cash and cash equivalents - beginning of period
Cash and cash equivalents - end of period		$ 1,750		1,750
Supplemental Cash Flow Disclosures
Cash paid for interest
Cash paid for income taxes

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NATURE OF OPERATIONS AND BASIS OF PRESENTATION

6 Months Ended

May 31, 2018

Notes to Financial Statements

NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Basis of presentation

Recent accounting pronouncements

The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

XML 18 R7.htm IDEA: XBRL DOCUMENT

GOING CONCERN

6 Months Ended

May 31, 2018

Notes to Financial Statements

NOTE 2 - GOING CONCERN

The officers and directors have committed to advancing certain operating costs of the Company, including Legal, Audit, Consulting Fees, Transfer Agency and Edgarizing costs.

XML 19 R8.htm IDEA: XBRL DOCUMENT

CAPITAL STOCK

6 Months Ended

May 31, 2018

Notes to Financial Statements

NOTE 3 - CAPITAL STOCK

The Company’s capitalization is 5,000,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued.

As of May 31, 2018, the Company has not granted any stock options and has not recorded any stock-based compensation.

On September 24, 2012, the Company issued 12,075,000,000 common shares for cash at $0.000002 per share.

On May 31, 2018 and November 30, 2017, the Company had 706,125,000 common shares issued and outstanding.

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RELATED PARTY TRANSACTIONS	6 Months Ended
RELATED PARTY TRANSACTIONS	May 31, 2018
Notes to Financial Statements
NOTE 4 - RELATED PARTY TRANSACTIONS	As at May 31, 2018, and November 30, 2017, the Company has received $339,128 and $146,844, respectively, in loans and payment of expenses from related parties. The loans are payable on demand and without interest.

XML 21 R10.htm IDEA: XBRL DOCUMENT

ACQUISITION

6 Months Ended

May 31, 2018

Notes to Financial Statements

NOTE 5 - ACQUISITION

In the event that the Company is able to complete the Acquisition, it intends to operate GMCI as its wholly-owned subsidiary or a majority-owned subsidiary.

To date, the acquisition has not yet been completed. The Company does not yet have an estimated timeline for completion.

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SUBSEQUENT EVENTS

6 Months Ended

May 31, 2018

Notes to Financial Statements

NOTE 6 - SUBSEQUENT EVENTS

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NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	May 31, 2018
Nature Of Operations And Basis Of Presentation
Basis of presentation	In the opinion of management, the accompanying balance sheets and related interim statements of income, cash flows, and stockholders' equity include all adjustments, consisting only of normal recurring items, necessary for their fair presentation in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP"). Preparing financial statements requires management to make estimates and assumptions the affect the reported amounts of assets, liabilities, revenue and expenses. Actual results and outcomes may differ from management's estimates and assumptions.
Recent accounting pronouncements	The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

XML 24 R13.htm IDEA: XBRL DOCUMENT

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative)	6 Months Ended
	May 31, 2018
Nature Of Operations And Basis Of Presentation Details Narrative Abstract
State Country Name	Nevada
Date of incorporation	Sep. 05, 2012

XML 25 R14.htm IDEA: XBRL DOCUMENT

GOING CONCERN (Details Narrative) - USD ($)	May 31, 2018	Nov. 30, 2017
Going Concern
Working capital deficit	$ (380,210)
Accumulated deficit	$ (397,050)	$ (168,518)

XML 26 R15.htm IDEA: XBRL DOCUMENT

CAPITAL STOCK (Details Narrative) - $ / shares	1 Months Ended
CAPITAL STOCK (Details Narrative) - $ / shares	Oct. 26, 2016	Aug. 18, 2014	Sep. 24, 2012	May 31, 2018	Nov. 30, 2017
Capital Stock
Common stock, par value				$ 0.001	$ 0.001
Common stock, Authorized				5,000,000,000	5,000,000,000
Common stock shares issued for cash, Shares			12,075,000,000
Common stock shares issued for cash, per share			$ 0.000002
Stockholders' Equity, Reverse Stock Split	7:1 forward split	150:1 forward split
Common stock, Issued				706,125,000	706,125,000
Common stock, outstanding				706,125,000	706,125,000

XML 27 R16.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	May 31, 2018	Nov. 30, 2017
Related Party Transactions
Due to related parties	$ 339,128	$ 146,844

XML 28 R17.htm IDEA: XBRL DOCUMENT

ACQUISITION (Details Narrative) - GMCI [Member] - Letter of Intent [Member]

Dec. 11, 2017

Business acquisition equity method investment ownership interest to be acquired under agreement

100.00%

Business acquisition, terms of agreement

The completion of the Acquisition is subject to various conditions precedent, including but not limited to negotiating and execution a form of Share Exchange Agreement that is acceptable to both parties, approval of the financial statements of both parties, valuation of GMCI’s stock and the Company’s stock and receiving approval of at least seventy percent (70%) of the issued and outstanding shares of GMCI.

XML 29 R18.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - GMCI [Member]	Jul. 04, 2018
Termination agreement [Member]
Terms of agreement	Company terminated the Letter of Intent (the “Letter of Intent”) entered between NAMI and GMCI dated December 11, 2017 regarding the acquisition by NAMI of up to one hundred percent (100%) of the issued and outstanding capital stock of GMCI in exchange of shares of capital stock of NAMI
Share Exchange Agreement [Member]
Terms of agreement	Company acquired 100% of the issued and outstanding shares of SBS from GMCI in exchange for the issuance of 720,802,346 shares of the Company to GMCI (the “Exchange”). As a result of Exchange, SBS became wholly owned subsidiary of NAMI and GMCI became majority shareholder of NAMI owning 50.51% of capital stock of the Company

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