INCOME TAXES

3 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 8 - INCOME TAXES

The reconciliation of income tax benefit at the U.S. statutory rate of 21% for three months ended December 31, 2023 and 2022 to the Company’s effective tax rate is as follows:

Schedule of reconciliation of income tax benefit
	Three Months Ended
	December 31,
	2023			2022
US statutory rate		21	%		21	%
Income tax benefit at statutory rate	$	(10,719	)	$	(5,919	)
Change in valuation allowance		10,719			5,919
Income tax expense	$	-		$	-