10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

(Mark One)

☒     QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended February 28, 2021

Commission file number: 333-216292

INSTADOSE PHARMA CORP.

(Exact name of registrant as specified in its charter)

Nevada	81-3599639
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification Number)

1545Crossways Blvd., Suite 250 Chesapeake, Virginia	23320
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (800) 701- 4342

MIKROCOZE, INC.

(Former name, former address and former fiscal year, if changed since last report)

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    ☐ No

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     ☒ No

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

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller reporting company	☒
Emerging growth company	☐

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.  ☐

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

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court  ☐ Yes     ☐ No

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common, $0.001 Par Value	INSD	OTCBB

As of April 14, 2021 the registrant had 75,000,000 shares of common stock issued and 75,000,000 shares of common stock outstanding, par value $0.001.

EXPLANATORY NOTE

The registrant is filing this Amendment No. 1 to Form 10-Q for the quarterly period ended February 28, 2021, (“Amendment No. 1”) to correct an error on the cover page of the original Form 10-Q as filed with the Securities and Exchange Commission on April 14, 2021 (the “Original Form 10-Q”). The cover page of the Original Form 10-Q showed the incorrect designation as to whether the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act. The correct box that should have been designated is yes, as the registrant is a shell company, (rather than the box that was checked no, as originally shown, as the result of a typographical error), as indicated on the cover page of this Amendment No. 1.

No changes are hereby made to the registrant’s financial statements. Other than the change discussed above and the filing of the currently dated Section 1350 certifications and updated XBRL data under Item 6 of Part II of this Amendment No. 1, no changes have been made to the Original Form 10-Q or the exhibits filed therewith. As such, this Amendment No. 1 should be read in conjunction with the Original Form 10-Q.

The information contained in this Amendment No. 1 does not reflect events occurring subsequent to the filing of the Original Form 10-Q.

2

 EXHIBIT INDEX

Exhibit No.

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 of Chief Executive Officer
32.2	Section 1350 Certification of Chief Financial Officer **
101	Interactive data files pursuant to Rule 405 of Regulation S-T.

___________________ 

* Included in Exhibit 31.1

** Included in Exhibit 32.1

3

SIGNATURES

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

	Instadose Pharma Corp. (formerly Mikrocoze Inc.) (Registrant)
Date: May 5, 2021	By:	/s/ Terry Wilshire
	Name:	Terry Wilshire
	Title:	President and Director
		Principal Executive Officer Principal Financial Officer Principal Accounting Officer

4

EX-31.1

EXHIBIT 31.1

CERTIFICATIONS

I, Terry Wilshire, certify that:

1.	I have reviewed this quarterly report of INSTADOSE PHARMA CORP.; (formerly Mikrocoze Inc.)
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 the 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 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 controls and procedures, or caused such disclosure controls and procedures 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 registrants’ internal control over financial reporting that occurred during the registrants most recent fiscal quarter 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 our 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 equivalent functions):

a)	All significant deficiencies and material weaknesses in the design or operation of internal controls 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 a significant role in the registrant’s internal control over financial reporting.

/s/ Terry Wilshire                                           

Terry Wilshire

President, Treasurer, Principal Executive Officer,

Principal Financial Officer and Director

Date: May 5, 2021

EX-32.1

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/A for the period ended February 28, 2021 of INSTADOSE PHARMA CORP. (formerly Mikrocoze Inc.); a Nevada corporation (the "Company"), as filed with the Securities and Exchange Commission on the date hereof (the "Quarterly Report"), I, Terry Wilshire, President and Chief Financial Officer of the Company certify, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.	The Quarterly Report fully complies with the requirements of Section 13(a) or15(d) of the Securities and Exchange Act of 1934, as amended; and
2.	The information contained in this Quarterly Report fairly presents, in all material respects, the financial condition and results of operation of the Company.

/s/ Terry Wilshire                                

Terry Wilshire

President, Secretary Treasurer, Principal Executive Officer,

Principal Financial Officer and Director 

Date: May 5, 2021

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Cover - shares	3 Months Ended
	Feb. 28, 2021	Apr. 14, 2021
Cover [Abstract]
Entity Registrant Name	Instadose Pharma Corp.
Entity Central Index Key	0001697587
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	The registrant is filing this Amendment No. 1 to Form 10-Q for the quarterly period ended February 28, 2021, (''Amendment No. 1'') to correct an error on the cover page of the original Form 10-Q as filed with the Securities and Exchange Commission on April 14, 2021 (the ''Original Form 10-Q''). The cover page of the Original Form 10-Q showed the incorrect designation as to whether the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act. The correct box that should have been designated is yes, as the registrant is a shell company, (rather than the box that was checked no, as originally shown, as the result of a typographical error), as indicated on the cover page of this Amendment No. 1.
Current Fiscal Year End Date	--11-30
Entity Small Business	true
Entity Shell Company	true
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Feb. 28, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021
Entity Common Stock Shares Outstanding		75,000,000
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

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CONDENSED BALANCE SHEETS - USD ($)	Feb. 28, 2021	Nov. 30, 2020
CURRENT ASSETS
Cash	$ 35	$ 65
TOTAL ASSETS	35	65
CURRENT LIABILITIES
Accounts payable	1,122	338
Due to related party	11,355	82,085
TOTAL CURRENT LIABILITIES	12,477	82,423
COMMITMENTS AND CONTINGENCIES	0	0
STOCKHOLDERS DEFICIT
Common stock Authorized: 500,000,000 shares of common stock, $0.001 par value,Issued and outstanding:75,000,000 and 75,000,000 shares of common stock	75,000	75,000
Additional paid-in capital	31,085	(51,000)
Accumulated deficit	(118,527)	(106,358)
TOTAL STOCKHOLDERS' DEFICIT	(12,442)	(82,358)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 35	$ 65

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CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Feb. 28, 2021	Nov. 30, 2020
STOCKHOLDERS' DEFICIT
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares outstanding	75,000,000	75,000,000
Common stock, shares issued	75,000,000	75,000,000

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CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Feb. 28, 2021	Feb. 29, 2020
REVENUE
Product sales	$ 0	$ 0
Cost of goods sold	0	0
GROSS PROFIT	0	0
OPERATING EXPENSES
General and administrative	2,384	1,344
Professional fees	9,785	7,500
TOTAL OPERATING EXPENSES	(12,169)	(8,844)
NET LOSS	$ (12,169)	$ (8,844)
NET LOSS PER COMMON SHARE - BASIC AND DILUTED	$ (0.00)	$ (0.00)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	75,000,000	75,000,000

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CONDENSED STATEMENT OF STOCKHOLDERS DEFICIT (UNAUDITED) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balance, shares at Nov. 30, 2019		75,000,000
Balance, amount at Nov. 30, 2019	$ (56,701)	$ 75,000	$ (51,000)	$ (80,701)
Net loss for the period ended February 29, 2020	(8,844)	$ 0	0	(8,844)
Balance, shares at Feb. 29, 2020		75,000,000
Balance, amount at Feb. 29, 2020	(65,545)	$ 75,000	(51,000)	(89,545)
Balance, shares at Nov. 30, 2020		75,000,000
Balance, amount at Nov. 30, 2020	(82,358)	$ 75,000	(51,000)	(106,358)
Net loss for the period ended February 29, 2020	(12,169)	0	0	(12,169)
Loan forgiveness - related party	82,085	$ 0	82,085
Balance, shares at Feb. 28, 2021		75,000,000
Balance, amount at Feb. 28, 2021	$ (12,442)	$ 75,000	$ 31,085	$ (118,527)

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CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Feb. 28, 2021	Feb. 29, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (12,169)	$ (8,844)
Adjustments to reconcile net loss to net cash used in operating activities
Expenses paid on behalf of the Company by related party	11,355	1,445
Changes in operating assets and liabilities
Accounts payable	784	7,224
NET CASH USED IN OPERATING ACTIVITIES	(30)	(175)
CASH FLOWS FROM INVESTING ACTIVITIES	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Related party advances	0	330
NET CASH PROVIDED BY FINANCING ACTIVITIES	0	330
NET CHANGE IN CASH	(30)	155
CASH, BEGINNING OF PERIOD	65	0
CASH, END OF PERIOD	35	155
Cash paid during the period for:
Interest	0	0
Income taxes	0	0
Forgiveness of related party debt	$ 82,085	$ 0

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NATURE OF OPERATIONS AND BASIS OF PRESENTATION

3 Months Ended

Feb. 28, 2021

NATURE OF OPERATIONS AND BASIS OF PRESENTATION

NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Mikrocoze Inc. was incorporated in the State of Nevada as a for-profit Company on August 17, 2016 and established a fiscal year end of November 30. The Company was organized to sell micro-furniture that is designed to maximize any small space and to sell its products via the internet.

On October 9, 2020, the existing director and officer of the Company resigned effective immediately. Accordingly, Sukhmanjit Singh, serving as a director and an officer, ceased to be the Company’s Chief Executive Officer, Chief Financial Officer, President, Treasurer, Secretary and a Director. At the effective date of the resignation, Mr. Terry Wilshire consented to act as the new President and Member of the Board of Directors of the Company and Robert Dickenson consented to act as the new Vice President and Member of the Board of Directors of the Company.

On March 4, 2021, Mikrocoze, Inc. filed a Certificate of Amendment with the Secretary of State of Nevada effecting a name change on March 11, 2021 to Instadose Pharma Corp. Further on March 11, 2021, the Financial Industry Regulatory Authority approved the name change and trading symbol to “INSD”. Instadose Pharma Corp is now focused on growth and acquisition of pharmaceutical grade agricultural products.

Going concern

To date the Company has generated minimal revenues from its business operations and has incurred operating losses since inception of $118,527. As at February 28, 2021, the Company has a working capital deficit of $12,442. The Company will require additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Feb. 28, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation – Unaudited Financial Statements

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended November 30, 2020 included in the Company’s year-end financial statements on Form 10-K filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended February 28, 2021 are not necessarily indicative of the results that may be expected for the year ending November 30, 2021.

Use of Estimates and Assumptions

Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Accordingly, actual results could differ from those estimates.

Commitments and Contingencies

On August 26, 2018 the Company signed (renewed) its lease for office space in Chesapeake, Virginia. The term of the lease is for automatic renewal on an annual basis at $79 per month.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

Revenue Recognition

The Company recognizes revenue in accordance with ASC topic 606 “Revenue from contracts with customers, and other applicable revenue recognition guidance under US GAAP. Sales revenue is recognized for our retail and wholesale customers when: (i) approval of both parties, (ii) the goods or services associated with transaction must be identified, (iii) identification of the transaction price, (iv) the contract has commercial substance, and (v) the performance obligation is satisfied — generally when products are shipped to the customer. Anticipated revenues will come from the sale of medical grade agricultural products and will be recognized at the time the product is shipped to the customer.

Fair Value of Financial Instruments

The carrying amount of the Company’s financial assets and liabilities approximates their fair values due to their short-term maturities.

Loss per Common Share

The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted loss per share is the same as basic loss per share due to the lack of dilutive items in the Company. As of February 28, 2021 and February 29, 2020, there were no common stock equivalents outstanding.

Income Taxes

The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

Stock-based Compensation

The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, "Accounting for Stock-Based Compensation," and supersedes Accounting Principles Board ("APB") Opinion No. 25, "Accounting for Stock Issued to Employees," and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. As at February 28, 2021 the Company had not adopted a stock option plan nor had it granted any stock options. Accordingly, no stock-based compensation has been recorded to date.

Recent Accounting Pronouncements

The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

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COMMON STOCK

3 Months Ended

Feb. 28, 2021

COMMON STOCK

NOTE 3 - COMMON STOCK

The Company is authorized to issue 500,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued. There were no issuances of common stock during the current period.

On December 23, 2020, Mikrocoze, Inc. (the “Company”) filed a Certificate of Amendment to its Articles of Incorporation (the “Certificate of Amendment”) with the Secretary of State of the State of Nevada increasing the authorized shares of common stock, par value $0.001 to 500,000,000.

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RELATED PARTY TRANSACTIONS

3 Months Ended

Feb. 28, 2021

RELATED PARTY TRANSACTIONS

NOTE 4 - RELATED PARTY TRANSACTIONS

During the period ended February 28, 2021, the CEO paid expenses of $11,355 on behalf of the Company. The total amount owed to the CEO as of February 28, 2021, was $11,355 (November 30, 2020 - $82,085- owed to the previous CEO). The amounts due to related parties are unsecured and non-interest-bearing with no set terms of repayment.

On February 28, 2021, the former CEO of the Company forgave all related party loans to the Company totaling $82,085. This was reflected as an increase in Additional-Paid-In-Capital in the financial statements.

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COMMITMENTS AND CONTINGENCIES

3 Months Ended

Feb. 28, 2021

COMMITMENTS AND CONTINGENCIES

NOTE 5 - COMMITMENTS AND CONTINGENCIES

On August 26, 2018 the Company signed (renewed) its lease for office space in Chesapeake, Virginia. The term of the lease is for an automatic renewal on an monthly basis at $79 per month.

On December 7, 2020, Mikrocoze, Inc. (the “Company”), entered into a non-binding letter of intent (the “Letter of Intent”) with Instadose Pharma Corp. (“Instadose”) and holders of a majority of its outstanding shares (the “Shareholders”) for a potential transaction pursuant to which the Company would acquire 100% of the outstanding common shares of Instadose (the “Acquisition”) from the Shareholders in exchange for approximately 80% of the issued and outstanding shares of common stock of the Company following such exchange.

The parties intend that the closing of the Acquisition occur no later than 90 days after the execution of the definitive transaction documents (the “Definitive Documents”), subject to extension by the parties. Closing of the Acquisition would be subject to a number of conditions, including but not limited to, approval of the Acquisition by the shareholders of the Company and Instadose, obtaining necessary third-party approvals, and no material adverse change occurring in the Company or Instadose.

The parties have agreed to an exclusivity period of ninety (90) days from the date of the Letter of Intent, during which negotiations leading to the execution of Definitive Agreement shall be undertaken in good faith and in a mutually exclusive manner and that neither party will circumvent the other during such negotiations. As of the filing of this report the Definitive Agreement has not been completed. Both parties have agreed to verbally extend the time in order to complete the audit of the seller.

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SUBSEQUENT EVENTS

3 Months Ended

Feb. 28, 2021

SUBSEQUENT EVENTS

NOTE 6 - SUBSEQUENT EVENTS

There were no significant subsequent events from the balance sheet date to the date the financial statements were issued. 

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Feb. 28, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation - Unaudited Financial Statements

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended November 30, 2020 included in the Company’s year-end financial statements on Form 10-K filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended February 28, 2021 are not necessarily indicative of the results that may be expected for the year ending November 30, 2021.

Use of Estimates and Assumptions

Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Accordingly, actual results could differ from those estimates.

Commitments and Contingencies

On August 26, 2018 the Company signed (renewed) its lease for office space in Chesapeake, Virginia. The term of the lease is for automatic renewal on an annual basis at $79 per month.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

Revenue Recognition

The Company recognizes revenue in accordance with ASC topic 606 “Revenue from contracts with customers, and other applicable revenue recognition guidance under US GAAP. Sales revenue is recognized for our retail and wholesale customers when: (i) approval of both parties, (ii) the goods or services associated with transaction must be identified, (iii) identification of the transaction price, (iv) the contract has commercial substance, and (v) the performance obligation is satisfied — generally when products are shipped to the customer. Anticipated revenues will come from the sale of medical grade agricultural products and will be recognized at the time the product is shipped to the customer.

Fair Value of Financial Instruments

The carrying amount of the Company’s financial assets and liabilities approximates their fair values due to their short-term maturities.

Loss per Common Share

The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted loss per share is the same as basic loss per share due to the lack of dilutive items in the Company. As of February 28, 2021 and February 29, 2020, there were no common stock equivalents outstanding.

Income Taxes

The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

Stock-based Compensation

The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, "Accounting for Stock-Based Compensation," and supersedes Accounting Principles Board ("APB") Opinion No. 25, "Accounting for Stock Issued to Employees," and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. As at February 28, 2021 the Company had not adopted a stock option plan nor had it granted any stock options. Accordingly, no stock-based compensation has been recorded to date.

Recent Accounting Pronouncements

The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

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NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended		54 Months Ended
	Feb. 28, 2021	Feb. 29, 2020	Feb. 28, 2021
NATURE OF OPERATIONS AND BASIS OF PRESENTATION
Operating losses	$ (12,169)	$ (8,844)	$ (118,527)
Working capital deficit	$ (12,442)		$ (12,442)

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	1 Months Ended
	Aug. 26, 2018 USD ($)
NATURE OF OPERATIONS AND BASIS OF PRESENTATION
Rent expenses per month	$ 79

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COMMON STOCK (Details Narrative) - $ / shares	Feb. 28, 2021	Dec. 23, 2020	Nov. 30, 2020
Common stock, Shares authorized	500,000,000		500,000,000
Preferred stock, Shares Issued	0		0
Preferred stock, Shares Authorized	0		0
Common stock, Shares par value	$ 0.001		$ 0.001
Secretary Of State [Member]
Common stock, Shares authorized		500,000,000
Common stock, Shares par value		$ 0.001

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RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended
	Feb. 28, 2021	Feb. 29, 2020	Nov. 30, 2020
Due to related party	$ 11,355		$ 82,085
Expenses paid on behalf of the Company by related party	11,355	$ 1,445
CEO [Member]
Due to related party	11,355		$ 82,085
Forgiveness of related party debt	82,085
Expenses paid on behalf of the Company by related party	$ 11,355

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COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended
	Aug. 26, 2018	Dec. 07, 2020
Rent expenses per month	$ 79
Instadose Pharma Corp. [Member]
Equity, Ownership percentage		100.00%
Equity, share exchange percentage on acqusition		80.00%