INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation

	Period from September 15, 2020 (Inception)			Year Ended
	to September 30,			September 30,
	2020			2021
Statutory U.S. Federal Income Tax Rate		21	%		21	%
State Income Taxes		5	%		5	%
Change in Valuation Allowance		(26	)%		(26	)%
Effective Income Tax Rate		0	%		0	%

Schedule of valuation allowance

	Period from September 15, 2020			Year Ended
	(Inception) to September 30,			September 30,
	2020			2021
Tax credit (expense) at statutory rate (26%)	$	(2,303	)	$	(19,050	)
Non taxable gain on sale of subsidiary company		3,767			—
Increase in valuation allowance		(1,464	)		19,050
Net deferred tax assets	$	—		$	—