10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

Mark One

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

For the quarterly period ended December 31, 2020

[  ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______ to _______

Commission File No. 333-234796

Excellerant, Inc.

(Exact name of registrant as specified in its charter)

Nevada	8000	98-1497791
(State or other jurisdiction of incorporation or Organization)	(Primary Standard Industrial Classification Code Number)	(IRS Employer Identification Number)

302 Yayun Ave, Panyu,

Guangzhou, Guangdong 510000,

China.

+17027769823

excellerantinc@yahoo.com

(Address, including zip code, and telephone number,

including area code, of registrant’s principal executive offices)

Incorp Services, Inc

3773 Howard Hughes Parkway Suite 500 S

Las Vegas, NV 89169-6014

+1 (702) 866-2500

(Name, address and telephone number of agent for service)

Indicate by checkmark whether the issuer: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 [X] 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 [X] No [  ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 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. (Check one)

Large accelerated filer	[  ]	Accelerated filer	[  ]
Non-accelerated filer	[X]	Smaller reporting company	[X]
(Do not check if a smaller reporting company)		Emerging growth company	[X]

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. [X]

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [X] No [  ]

Applicable Only to Issuer Involved in Bankruptcy Proceedings During the Preceding Five Years. N/A

Indicate by checkmark whether the issuer has filed all documents and reports required to be filed by Section 12, 13 and 15(d) of the Securities Exchange Act of 1934 after the distribution of securities under a plan confirmed by a court.

Yes[  ] No[X]

Applicable Only to Corporate Registrants

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date:

Class	Outstanding as of January 15, 2021
Common Stock: $0.0001	5,648,000

2

TABLE OF CONTENTS

PART I. FINANCIAL INFORMATION	4
Item 1. Financial Statements	4
Balance Sheets	4
Statement of Operation	5
Statement of Stockholder Equity	6
Statement of Cash Flows	7
Notes to the Financial Statements	8
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	13
Item 3. Quantitative and Qualitative Disclosures about Market Risk	15
Item 4. Controls and Procedures	15
PART II. OTHER INFORMATION	16
Item 1. Legal Proceedings	16
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	16
Item 3. Defaults Upon Senior Securities	16
Item 4. Mine Safety Disclosures	16
Item 5. Other Information	16
Item 6. Exhibits	16
SIGNATURES	17

3

PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

EXCELLERANT, INC.

BALANCE SHEETS

(Unaudited)

	December 31, 2020		September 30, 2020
	(Unaudited)		(Audited)
ASSETS
Current Assets
Escrow account	$	2,945	$	20,745
Total Current Assets		2,945		20,745
Total Assets	$	2,945	$	20,745
LIABILITIES AND STOCKHOLDERS’ EQUITY
Liabilities
Current Liabilities
Accounts payable - related party		19,000		16,000
Director loan		10,832		10,832
Total Current Liabilities	$	29,832	$	26,832
Commitments and Contingencies		-		-
Stockholders’ Deficit
Common stock, par value $0.0001; 75,000,000 shares    authorized, 5,648,000 shares issued and outstanding		564		564
Additional paid-in capital		26,216		26,216
Accumulated deficit		(53,667)		(32,867)
Total Stockholders’ Equity	$	(26,887)	$	(6,087)
Total Liabilities and Stockholders’ Deficit	$	2,945	$	20,745

See accompanying notes to the financial statements.

4

EXCELLERANT, INC.

STATEMENT OF OPERATION

	For the Three Months Ended December 31, 2020		For the Three Months Ended December 31, 2019
	(Unaudited)		(Unaudited)
REVENUES	$	-	$	-
General and Administrative Expenses		20,800		3,313
NET INCOME (LOSS) FROM OPERATION		(20,800)		(3,313)
INCOME LOSS BEFORE TAXES		(20,800)		(3,313)
PROVISION FOR TAXES		-		-
NET INCOME/ LOSS	$	(20,800)	$	(3,313)
NET LOSS PER SHARE:  BASIC AND DILUTED	$	(0.00)	$	(0.00)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING:  BASIC AND DILUTED		4,147,037		3,000,000

See accompanying notes to the financial statements.

5

EXCELLERANT, INC.

STATEMENT OF STOCKHOLDER EQUITY

(Unaudited)

	Common Stock
	Shares	Amount		Additional Paid-in Capital		Deficit Accumulated		Total Stockholder’s Equity
May 30, 2019 Inception date	-	$	-	$	-	$	-	$	-
Shares issued for compensation  at $0.0001 per share	3,000,000		300		-		-		300
Net loss for the year ended  September 30, 2019	-		-		-		(11,023)		(11,023)
Balance, September 30, 2019	3,000,000	$	300	$	-	$	(11,023)	$	(10,723)
Net loss for the quarter ended  December 31, 2019	-		-		-		(3,313)		(3,313)
Balance, December 31, 2019	3,000,000	$	300	$	-	$	(14,336)	$	(14,036)
Shares issued for compensation   at $0.01 per share	420,000		42		4,158		-		4,200
Net loss for the quarter ended   March 31, 2020	-		-		-		(5,980)		(5,980)
Balance, March 31, 2020	3,420,000	$	342	$	4,158	$	(20,316)	$	(15,816)
Shares issued for compensation   at $0.01 per share	2,228,000		222		22,058		-		22,280
Net loss for the quarter ended   June 30, 2020	-		-		-		(7,251)		(7,251)
Balance, June 30, 2020	5,648,000	$	564	$	26,216	$	(27,567)	$	(787)
Net loss for the quarter ended   September 30, 2020	-		-		-		(5,300)		(5,300)
Balance, September 30, 2020	5,648,000	$	564	$	26,216	$	(32,867)	$	(6,087)
Net loss for the quarter ended   December 31, 2020	-		-		-		(20,800)		(20,800)
Balance, December 31, 2020	5,648,000	$	564	$	26,216	$	(53,667)	$	(26,887)

See accompanying notes to the financial statements.

6

EXCELLERANT, INC.

STATEMENT OF CASH FLOWS

	For the Three Months Ended December 31, 2020		For the Three Months Ended December 31, 2019
	(Unaudited)		(Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES
Net income/loss for the period	$	(20,800)	$	(3,313)
Adjustments to reconcile net loss to net cash (used in)  operating activities:
Changes in assets and liabilities:
Accounts payable		3,000		3,000
Accrued expenses		-		(4,500)
CASH FLOWS USED IN OPERATING ACTIVITIES		(17,800)		(4,813)
CASH FLOWS FROM FINANCING ACTIVITIES
Director Loan		-		4,813
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		-		4,813
Net Cash Increase for Period		(17,800)		-
Cash at the beginning of Period		20,745		-
Cash at end of Period	$	2,945	$	-
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	$	-	$	-
Income taxes paid	$	-	$	-

See accompanying notes to the financial statements.

7

EXCELLERANT, INC.

NOTES TO THE FINANCIAL STATEMENTS

December 31, 2020

(Unaudited)

NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS

EXCELLERANT, INC. (“the Company “we,” “us” or “our”) was incorporated in the State of Nevada on May 30, 2019. Our company is planning to offer a broad range of health advisory and tour services: consulting services in the field of traditional and alternative medicine and medical technologies in China; helping our customers to choose a clinic for treatment; consulting customers and helping them to arrange the itinerary, by building a route, which includes clinics, hospitals and other medical institution; providing guide services to our potential clients. We also provide them with information concerning transportation, the cost of it, how it operates and what are the best medical institutions. We are going to provide our services both to legal entities and individuals.

The company’s address is 302 Yayun Ave, Panyu, Guangzhou, Guangdong 510000, China.

NOTE 2 - GOING CONCERN

The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had an accumulated deficit of $(53,667) at December 31, 2020, a net loss of $(20,800) December 31, 2020. The Company has a cash balance of $2,945 at December 31, 2020. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

The Company is attempting to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

The Coronavirus (“COVID-19”) pandemic could adversely impact our operations, demand for our products and services and our operating results.

The impact of the coronavirus (“COVID-19”) outbreak on the financial condition of the Company will depend on future developments, including the duration and spread of the outbreak and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot be predicted. If the overall economy is impacted for an extended period, the Company’s future operating results may be materially adversely affected.

8

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America.

The Company’s year-end is September 30, 2020.

Development Stage Company

The Company is a development stage company as defined in ASC 915 “Development Stage Entities.” The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since inception has been considered as part of the Company's development stage activities.

The Company has elected to adopt application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.  The Company entered a Trust Agreement with the director and set up Related Party Trust Account for holding funds in relation to issuing shares for stock consideration of $20,745.

The Company has $2,945 cash as of December 31, 2020.

Fair Value of Financial Instruments

ASC topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

These tiers include:

Level 1:	defined as observable inputs such as quoted prices in active markets;
Level 2:	defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3:	defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

Due to their short-term nature, the carrying value of escrow account, accounts payable and deferred offering costs approximated fair value at December 31, 2020.

9

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Basic Income (Loss) Per Share

The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.

As of December 31, 2020, there were no potentially dilutive debt or equity instruments issued or outstanding.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718.  To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recent Accounting Pronouncements

Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

NOTE 4 - LOAN FROM DIRECTOR

The Company has received capital from the director of the Company to pay for the Company expenses that are unsecured, non-interest bearing and due on demand. The outstanding amounts were $10,832 as of December 31, 2020.

NOTE 5 - ESCROW ACCOUNT

The Company is utilizing a trust account in RMB currency; it fluctuates immaterial amounts each day and is converted to USD for reporting currency on financial statements. The foreign currency exchange difference is immaterial to these financial statements.

NOTE 6 - COMMON STOCK

The Company has 75,000,000, $0.0001 par value shares of voting common stock authorized.

In March 2020 the Company issued 420,000 common shares to 5 shareholders as per subscription agreement at $0.01 per share for a total price of $4,200.

In April and May 2020 the Company issued 2,228,000 of common shares as per subscription agreements at $0.01 per share for a total price of $22,280.

As of December 31, 2020 the Company had 5,648,000 shares issued and outstanding.

10

Common Stock

All shares of common stock have voting rights and are identical. All holders of shares of common stock shall at every meeting of the stockholders be entitled to one vote for each share of the capital stock held by such stockholder.

NOTE 7 - COMMITMENTS AND CONTINGENCIES

Our sole officer and director, Lasha Morbedadze, has agreed to provide his own premise under office needs. He will not take any fee for these premises, it is for free use.

Lasha Morbedadze has executed consulting agreement receiving $1,000 per month for providing consulting services to the Company. The contract was executed on June 01, 2019 and continues for 24 months.

NOTE 8 - INCOME TAXES

On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (“Tax Reform Act”). The legislation significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a transition tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2019. As a result of the reduction in the U.S. corporate income tax rate from 34% to 21% under the Tax Reform Act, the Company revalued its ending net deferred tax assets.

The reconciliation of income tax benefit (expenses) at the U.S. statutory rate of 21% for the period ended as follows:

	December 31, 2020		September 30, 2020
Tax benefit (expenses) at U.S. statutory rate	$	(4,368)	$	(5,532)
Change in valuation allowance		4,368		5,532
Tax benefit (expenses), net	$	--	$	--

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows:

	December 31, 2020		September 30, 2020
Net operating loss	$	(11,270)	$	(6,022)
Valuation allowance		11,270		6,902
Deferred tax assets, net	$	--	$	--

The Company has accumulated approximately $53,667 of net operating losses (“NOL”) carried forward to offset future taxable income up to 20 years, if any, in future years which begin to expire in year 2038. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.

11

NOTE 8 - SUBSEQUENT EVENTS

In accordance with ASC 855-10 the Company has analyzed its operations subsequent to December 31, 2020 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statement.

12

FORWARD LOOKING STATEMENTS

Statements made in this Form 10-Q that are not historical or current facts are “forward-looking statements” made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the “Act”) and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate” or “continue,” or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

EMPLOYEES AND EMPLOYMENT AGREEMENTS

At present, we have no employees other than our officer and director. We presently do not have pension, health, annuity, insurance, stock options, profit sharing or similar benefit plans; however, we may adopt such plans in the future. There are presently no personal benefits available to any officers, directors or employees.

Results of Operation

Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.

We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

Three Months Periods Ended December 31, 2020

During the three months period ended December 31, 2020 we have not generated any revenues.

For the three months period ended December 31, 2020 operating expenses were $ (20,800). Operating expenses consist of mainly professional fees.

Our net loss for the three months periods ended December 31, 2020 were $(20,800).

Liquidity and Capital Resources

As at December 31, 2020, our total assets were $2,945. As at December 31, 2020, our current liabilities were $29,832 consisting of director loan of $10,832 and accounts payable - relate party of $19,000.

Cash Flows from Operating Activities

We have not generated positive cash flows from operating activities. For the three months period ended December 30, 2020, net cash flows used in operating activities was $(17,800).

Cash Flows from Investing Activities

We have not generated cash flows from investing activities for the periods three months ended December 31, 2020.

13

Cash Flows from Financing Activities

We have not generated cash flows from financing activities for the periods three months ended December 31, 2020.

Plan of Operation and Funding

We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next three months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of inventory; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations. We will have to raise additional funds in the next twelve months in order to sustain and expand our operations. We currently do not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of equity financing from the sale of our common stock. We have and will continue to seek to obtain short-term loans from our directors, although no future arrangement for additional loans has been made. We do not have any agreements with our directors concerning these loans. We do not have any arrangements in place for any future equity financing.

Off-Balance Sheet Arrangements

As of the date of this Quarterly Report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

Going Concern

The independent auditors' review report accompanying our September 30, 2020 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared “assuming that we will continue as a going concern,” which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

14

Item 3. Quantitative and Qualitative Disclosures about Market Risk

No report required.

Item 4. Controls and Procedures

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of December 31, 2020. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the three-month period ended December 31, 2020 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

15

PART II. OTHER INFORMATION

Item 1. Legal Proceedings

Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

No report required.

Item 3. Defaults Upon Senior Securities

No report required.

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information

No report required.

Item 6. Exhibits

Exhibit No.	Description
31	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive and financial officer.
32	Section 1350 Certification of principal executive and financial officer.

16

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in 302 Yayun Ave, Panyu, Guangzhou, Guangdong 510000, China on January 15, 2021.

EXCELLERANT, INC.

By: /s/ Lasha Morbedadze

President, Treasurer and Secretary

(Principal Executive, Financial and Accounting Officer)

In accordance with the requirements of the Securities Act of 1933, this registration statement was signed by the following persons in the capacities and on the dates stated.

Signature	Title	Date
/s/ Lasha Morbedadze
Lasha Morbedadze	President, Treasurer, Secretary and Director (Principal Executive, Financial and Accounting Officer)	January 15, 2021

17

EX-31

Exhibit 31

CERTIFICATION

I, Lasha Morbedadze, certify that:

1.I have reviewed this Quarterly Report on Form 10-Q of Excellerant, Inc., for the quarter ended December 31, 2020; 

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 the report; 

4.The registrant’s other certifying officer(s) 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 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 disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, 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 control over financial reporting, or caused such internal control over financial reporting 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 registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) 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(s) 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 the equivalent functions): 

(a)All significant deficiencies and material weaknesses in the design or operation of internal control 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. 

Date:  January 15, 2021

/s/ Lasha Morbedadze

Lasha Morbedadze

President

(Principal Executive, Financial and Accounting Officer)

EX-32

Exhibit 32

CERTIFICATION PURSUANT TO 18 U.S.C. 1350 AS ADOPTED

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Excellerant, Inc. (the “Company”) on Form 10-Q for the period ending December 31, 2020 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(1)The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and 

(2)The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. 

/s/ Lasha Morbedadze

Lasha Morbedadze

President

(Principal Executive, Financial and Accounting Officer)

Dated: January 15, 2021

XML

Document and Entity Information - shares	3 Months Ended
	Dec. 31, 2020	Jan. 15, 2021
Details
Registrant CIK	0001786119
Fiscal Year End	--09-30
Registrant Name	Excellerant, Inc.
SEC Form	10-Q
Period End date	Dec. 31, 2020
Tax Identification Number (TIN)	98-1497791
Number of common stock shares outstanding		5,648,000
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Interactive Data Current	Yes
Shell Company	true
Small Business	true
Emerging Growth Company	true
Ex Transition Period	true
Entity File Number	333-234796
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	302 Yayun Ave, Panyu
Entity Address, City or Town	Guangzhou
Entity Address, Postal Zip Code	510000
Entity Address, Country	CN
Country Region	+1
City Area Code	702
Local Phone Number	776-9823
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Document Quarterly Report	true
Document Transition Report	false

XML

BALANCE SHEETS - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Current Assets
Escrow account	$ 2,945	$ 20,745
Total Current Assets	2,945	20,745
Total Assets	2,945	20,745
Current Liabilities
Accounts payable - related party	19,000	16,000
Director loan	10,832	10,832
Total Current Liabilities	29,832	26,832
Stockholders' Deficit
Common stock, par value $0.0001; 75,000,000 shares authorized, 5,648,000 shares issued and outstanding	564	564
Additional paid-in capital	26,216	26,216
Accumulated deficit	(53,667)	(32,867)
Total Stockholders' Equity	(26,887)	(6,087)
Total Liabilities and Stockholders' Deficit	$ 2,945	$ 20,745

XML

BALANCE SHEETS - Parenthetical - $ / shares	Dec. 31, 2020	Sep. 30, 2020
Details
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Outstanding	5,648,000	5,648,000

XML

STATEMENT OF OPERATION - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Details
REVENUES	$ 0	$ 0
General and Administrative Expenses	20,800	3,313
NET INCOME (LOSS) FROM OPERATION	(20,800)	(3,313)
INCOME LOSS BEFORE TAXES	(20,800)	(3,313)
PROVISION FOR TAXES	0	0
Net (loss)	$ (20,800)	$ (3,313)
NET LOSS PER SHARE: BASIC AND DILUTED	$ (0.00)	$ (0.00)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	4,147,037	3,000,000

XML

STATEMENT OF STOCKHOLDER EQUITY - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Equity Balance at Sep. 30, 2019	$ 300	$ 0	$ (11,023)	$ (10,723)
Equity Balance, Shares at Sep. 30, 2019	3,000,000
Net Income (loss) for the period	$ 0	0	(3,313)	(3,313)
Equity Balance, Shares at Dec. 31, 2019	3,000,000
Equity Balance at Dec. 31, 2019	$ 300	0	(14,336)	(14,036)
Equity Balance at Sep. 30, 2020	$ 564	26,216	(32,867)	(6,087)
Equity Balance, Shares at Sep. 30, 2020	5,648,000
Net Income (loss) for the period	$ 0	0	(20,800)	(20,800)
Equity Balance, Shares at Dec. 31, 2020	5,648,000
Equity Balance at Dec. 31, 2020	$ 564	$ 26,216	$ (53,667)	$ (26,887)

XML

STATEMENT OF CASH FLOWS - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (loss) for the period	$ (20,800)	$ (3,313)
Changes in assets and liabilities:
Increase (decrease) in accounts payable	3,000	3,000
Increase (decrease) in accrued expenses	0	(4,500)
CASH FLOWS USED IN OPERATING ACTIVITIES	(17,800)	(4,813)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Director Loan	0	4,813
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	0	4,813
Net Cash Increase for Period	(17,800)	0
Cash at the beginning of Period	20,745	0
Cash at end of Period	2,945	0
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	0	0
Income taxes paid	$ 0	$ 0

XML

ORGANIZATION AND NATURE OF BUSINESS

3 Months Ended

Dec. 31, 2020

Notes

ORGANIZATION AND NATURE OF BUSINESS

NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS

EXCELLERANT, INC. (“the Company “we,” “us” or “our”) was incorporated in the State of Nevada on May 30, 2019. Our company is planning to offer a broad range of health advisory and tour services: consulting services in the field of traditional and alternative medicine and medical technologies in China; helping our customers to choose a clinic for treatment; consulting customers and helping them to arrange the itinerary, by building a route, which includes clinics, hospitals and other medical institution; providing guide services to our potential clients. We also provide them with information concerning transportation, the cost of it, how it operates and what are the best medical institutions. We are going to provide our services both to legal entities and individuals.

The company’s address is 302 Yayun Ave, Panyu, Guangzhou, Guangdong 510000, China.

XML

GOING CONCERN DISCLOSURE

3 Months Ended

Dec. 31, 2020

Notes

GOING CONCERN DISCLOSURE

NOTE 2 - GOING CONCERN

The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had an accumulated deficit of $(53,667) at December 31, 2020, a net loss of $(20,800) December 31, 2020. The Company has a cash balance of $2,945 at December 31, 2020. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

The Company is attempting to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

The Coronavirus (“COVID-19”) pandemic could adversely impact our operations, demand for our products and services and our operating results.

The impact of the coronavirus (“COVID-19”) outbreak on the financial condition of the Company will depend on future developments, including the duration and spread of the outbreak and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot be predicted. If the overall economy is impacted for an extended period, the Company’s future operating results may be materially adversely affected.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Dec. 31, 2020

Notes

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America.

The Company’s year-end is September 30, 2020.

Development Stage Company

The Company is a development stage company as defined in ASC 915 “Development Stage Entities.” The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since inception has been considered as part of the Company's development stage activities.

The Company has elected to adopt application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.  The Company entered a Trust Agreement with the director and set up Related Party Trust Account for holding funds in relation to issuing shares for stock consideration of $20,745.

The Company has $2,945 cash as of December 31, 2020.

Fair Value of Financial Instruments

ASC topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

These tiers include:

Level 1:	defined as observable inputs such as quoted prices in active markets;
Level 2:	defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3:	defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

Due to their short-term nature, the carrying value of escrow account, accounts payable and deferred offering costs approximated fair value at December 31, 2020.

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Basic Income (Loss) Per Share

The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.

As of December 31, 2020, there were no potentially dilutive debt or equity instruments issued or outstanding.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718.  To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recent Accounting Pronouncements

Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

XML

LOAN FROM DIRECTOR DISCLOSURE

3 Months Ended

Dec. 31, 2020

Notes

LOAN FROM DIRECTOR DISCLOSURE

NOTE 4 - LOAN FROM DIRECTOR

The Company has received capital from the director of the Company to pay for the Company expenses that are unsecured, non-interest bearing and due on demand. The outstanding amounts were $10,832 as of December 31, 2020.

XML

ESCROW ACCOUNT DISCLOSURE

3 Months Ended

Dec. 31, 2020

Notes

ESCROW ACCOUNT DISCLOSURE

NOTE 5 - ESCROW ACCOUNT

The Company is utilizing a trust account in RMB currency; it fluctuates immaterial amounts each day and is converted to USD for reporting currency on financial statements. The foreign currency exchange difference is immaterial to these financial statements.

XML

COMMON STOCK DISCLOSURE

3 Months Ended

Dec. 31, 2020

Notes

COMMON STOCK DISCLOSURE

NOTE 6 - COMMON STOCK

The Company has 75,000,000, $0.0001 par value shares of voting common stock authorized.

In March 2020 the Company issued 420,000 common shares to 5 shareholders as per subscription agreement at $0.01 per share for a total price of $4,200.

In April and May 2020 the Company issued 2,228,000 of common shares as per subscription agreements at $0.01 per share for a total price of $22,280.

As of December 31, 2020 the Company had 5,648,000 shares issued and outstanding.

Common Stock

All shares of common stock have voting rights and are identical. All holders of shares of common stock shall at every meeting of the stockholders be entitled to one vote for each share of the capital stock held by such stockholder.

XML

COMMITMENTS AND CONTINGENCIES DISCLOSURE

3 Months Ended

Dec. 31, 2020

Notes

COMMITMENTS AND CONTINGENCIES DISCLOSURE

NOTE 7 - COMMITMENTS AND CONTINGENCIES

Our sole officer and director, Lasha Morbedadze, has agreed to provide his own premise under office needs. He will not take any fee for these premises, it is for free use.

Lasha Morbedadze has executed consulting agreement receiving $1,000 per month for providing consulting services to the Company. The contract was executed on June 01, 2019 and continues for 24 months.

XML

INCOME TAXES DISCLOSURE

3 Months Ended

Dec. 31, 2020

Notes

INCOME TAXES DISCLOSURE

NOTE 8 - INCOME TAXES

On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (“Tax Reform Act”). The legislation significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a transition tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2019. As a result of the reduction in the U.S. corporate income tax rate from 34% to 21% under the Tax Reform Act, the Company revalued its ending net deferred tax assets.

The reconciliation of income tax benefit (expenses) at the U.S. statutory rate of 21% for the period ended as follows:

	December 31, 2020		September 30, 2020
Tax benefit (expenses) at U.S. statutory rate	$	(4,368)	$	(5,532)
Change in valuation allowance		4,368		5,532
Tax benefit (expenses), net	$	--	$	--

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows:

	December 31, 2020		September 30, 2020
Net operating loss	$	11,270	$	6,022
Valuation allowance		11,270		6,902
Deferred tax assets, net	$	--	$	--

The Company has accumulated approximately $53,667 of net operating losses (“NOL”) carried forward to offset future taxable income up to 20 years, if any, in future years which begin to expire in year 2038. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.

XML

SUBSEQUENT EVENTS

3 Months Ended

Dec. 31, 2020

Notes

SUBSEQUENT EVENTS

NOTE 8 - SUBSEQUENT EVENTS

In accordance with ASC 855-10 the Company has analyzed its operations subsequent to December 31, 2020 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statement.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Presentation (Policies)

3 Months Ended

Dec. 31, 2020

Policies

Basis of Presentation

Basis of presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America.

The Company’s year-end is September 30, 2020.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates Policy (Policies)

3 Months Ended

Dec. 31, 2020

Policies

Use of Estimates Policy

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents Policy (Policies)

3 Months Ended

Dec. 31, 2020

Policies

Cash and Cash Equivalents Policy

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.  The Company entered a Trust Agreement with the director and set up Related Party Trust Account for holding funds in relation to issuing shares for stock consideration of $20,745.

The Company has $2,945 cash as of December 31, 2020.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Fair value of financial instruments, Policy (Policies)

3 Months Ended

Dec. 31, 2020

Policies

Fair value of financial instruments, Policy

Fair Value of Financial Instruments

ASC topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

These tiers include:

Level 1:	defined as observable inputs such as quoted prices in active markets;
Level 2:	defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3:	defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

Due to their short-term nature, the carrying value of escrow account, accounts payable and deferred offering costs approximated fair value at December 31, 2020.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Income Taxes, Policy (Policies)

3 Months Ended

Dec. 31, 2020

Policies

Income Taxes, Policy

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basic Income (Loss) Per Share, Policy (Policies)

3 Months Ended

Dec. 31, 2020

Policies

Basic Income (Loss) Per Share, Policy

Basic Income (Loss) Per Share

The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.

As of December 31, 2020, there were no potentially dilutive debt or equity instruments issued or outstanding.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Share-based Compensation Policy (Policies)

3 Months Ended

Dec. 31, 2020

Policies

Share-based Compensation Policy

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718.  To date, the Company has not adopted a stock option plan and has not granted any stock options.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements (Policies)

3 Months Ended

Dec. 31, 2020

Policies

Recent Accounting Pronouncements

Recent Accounting Pronouncements

Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

XML

INCOME TAXES DISCLOSURE: Schedule of Components of Income Tax Expense (Benefit) (Tables)

3 Months Ended

Dec. 31, 2020

Tables/Schedules

Schedule of Components of Income Tax Expense (Benefit)

	December 31, 2020		September 30, 2020
Tax benefit (expenses) at U.S. statutory rate	$	(4,368)	$	(5,532)
Change in valuation allowance		4,368		5,532
Tax benefit (expenses), net	$	--	$	--

XML

INCOME TAXES DISCLOSURE: Schedule of Deferred Tax Assets (Tables)

3 Months Ended

Dec. 31, 2020

Tables/Schedules

Schedule of Deferred Tax Assets

	December 31, 2020		September 30, 2020
Net operating loss	$	11,270	$	6,022
Valuation allowance		11,270		6,902
Deferred tax assets, net	$	--	$	--

XML

GOING CONCERN DISCLOSURE (Details) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2020
Details
Accumulated deficit	$ (53,667)		$ (32,867)
Net (loss)	(20,800)	$ (3,313)
Cash balance	$ 2,945

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents Policy (Details)	Dec. 31, 2020 USD ($)
Details
Cash balance	$ 2,945

XML

LOAN FROM DIRECTOR DISCLOSURE (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Details
Outstanding loan due to a director	$ 10,832	$ 10,832

XML

COMMON STOCK DISCLOSURE (Details) - USD ($)	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2020
Common shares authorized	75,000,000	75,000,000
Par value of common shares	$ 0.0001	$ 0.0001
Common shares outstanding	5,648,000	5,648,000
Sale of stock, March 2020
Shares issued for cash, shares	420,000
Shares issued for cash, value	$ 4,200
Sale of stock, April and May 2020
Shares issued for cash, shares	2,228,000
Shares issued for cash, value	$ 22,280

XML

INCOME TAXES DISCLOSURE: Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Details
Tax benefit (expenses) at U.S. statutory rate	$ (4,368)	$ (5,532)
Change in valuation allowance	4,368	5,532
Tax benefit (expenses), net	$ 0	$ 0

XML

INCOME TAXES DISCLOSURE: Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Details
Net operating losses carried forward	$ 11,270	$ 6,022
(Less) Valuation allowance	11,270	6,902
Deferred tax assets, net	$ 0	$ 0

XML

INCOME TAXES DISCLOSURE (Details)	Dec. 31, 2020 USD ($)
Details
Operating losses carried forward	$ 53,667