4. INCOME TAXES (Tables)

12 Months Ended

Feb. 28, 2021

Income Tax Disclosure [Abstract]

Income tax reconciliation

				Period from
				September 9, 2019
	Year Ended			(inception) to
	February 28, 2021			February 29, 2020
Income tax benefit computed at the statutory rate	$	342,000		$	3,900
Non-deductible expenses		(302,000	)		-
Change in valuation allowance		(40,000	)		(3,900	)
Provision for income taxes	$	-		$	-

Deferred tax assets

	As of			As of
	February 28, 2021			February 29, 2020
Deferred income tax assets
Net operating losses	$	43,900		$	3,900
Valuation allowance		(43,900	)		(3,900	)
Net deferred income tax assets	$	-		$	-