As of October 31, 2015, the Company had net operating loss carry forwards of approximately $70,700 that may be available to reduce future years' taxable income through 2035. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

The components of the deferred tax asset, the statutory tax rate, the effective tax rate and the elected amount of the valuation allowance are indicated below:

	For the Year Ended October 31, 2015		For the Year Ended October 31, 2014
Operating loss	$	27,234	$	42,381
Statutory tax rate		34%		34%
Refundable federal income tax attributable to current operations		9,260		14,410
Change in valuation allowance		(9,260)		(14,410)
Net tax expense (benefit)	$	--	$	--

The cumulative tax effect at the expected rate of 34% of significant items comprising the net deferred tax amount is:

	October 31, 2015		October 31, 2014
Deferred tax asset attributed to:
Net operating loss	$	24,050	$	14,790
Less, valuation allowance		(24,050)		(14,790)
Net deferred tax assets	$	--	$	--

The Company is subject to examination by Federal tax authorities for the fiscal years 2013 through 2015.