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Table of Contents
U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 10-K
Mark One
☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended September 30, 2023
☐ 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. 333-250025
MEDICALE CORP.
(Exact name of registrant as specified in its charter)
|
Nevada
(State or Other Jurisdiction of
Incorporation or Organization) |
8000
(Primary Standard Industrial
Classification Number) |
EIN 98-1556944
(IRS Employer
Identification Number) |
9314
Forest Hill Blvd #929
Wellington,
FL 33411
(407)
245-7339
medicalecorp@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, including zip code, and telephone number,
including area code, of agent for service)
Securities registered pursuant to Section 12(b)
of the Act:
| Title of each class |
Name of each exchange on which registered |
| N/A |
N/A |
Securities registered pursuant to section 12(g) of the Act: None
Indicate by check mark if the registrant is a well-known
seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒
Indicate by check mark if the registrant is not required
to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒
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
☒ 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 has
filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting
under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its
audit report. ☐
Indicate by checkmark whether the registrant is a
shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
If securities are registered
pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing
reflect the correction of an error to previously issued financial statements. ☐
Indicate by check mark
whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by
any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐
As of December 29, 2023, the last business
day of the registrant’s most recently completed third fiscal quarter, the aggregate market value of the voting and non-voting
common equity held by non-affiliates was $0.
| Class |
Outstanding as of December 15,
2023 |
| Common Stock: $0.0001 |
5,920,000 |
TABLE OF CONTENTS
FORWARD-LOOKING STATEMENTS
This annual report contains forward-looking statements.
These statements relate to future events or our future financial performance. 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.
PART I
Item 1. Description of Business.
GENERAL INFORMATION ABOUT OUR COMPANY
Medicale Corp (“we,” “our”
or the “Company”) was incorporated in the State of Nevada on August 17, 2020. To date we have not generated revenue from our
business operations. Furthermore, as we are still in the early stages of developing our business and expect to operate at a loss as we
grow our business. There is little historical financial information about our Company upon which to base an evaluation of our performance
or to make a decision regarding an investment in our shares. We cannot guarantee that we will be successful in our business operations
or that we will achieve significant, if any, level of market acceptance for our proposed business operations and products. Our business
could be subject to any or all of the problems, expenses, delays and risks inherent in the establishment of a new business enterprise,
including limited capital resources, possible changes in consumer interest, possible cost overruns due to price and cost increases in
services or products we require.
We have never been subject to any bankruptcy proceedings.
The principal place of business is now located at 9314 Forest Hill Blvd #929, Wellington, FL 33411. Our telephone number is (407)245-7339.
As of the date of this report, the Company had not
yet commenced any operations. All activity through the date of this report relates to preserving cash, attempting to raise capital, and
continuing the Company’s public reporting.
Item 1A. Risk Factors.
Not required for Smaller reporting companies.
Item 1B. Unresolved Staff Comments.
Not required for Smaller reporting companies.
Item 2. Properties.
Currently we don’t own any properties. Our business
office is located at 9314 Forest Hill Blvd #929, Wellington, FL 33411.
Item 3. Legal Proceedings.
We are not currently a party to any legal proceedings,
and we are not aware of any pending or potential legal actions.
Item 4. Mine Safety Disclosures.
Not Applicable.
PART II
Item 5. Market for Registrant’s Common Equity,
Related Stockholder Matters, and Issuer Purchases of Equity Securities.
The company stock is not trading at the moment.
Registered Holders of our Common Stock
As of September 30, 2023, there were approximately
32 record owners of our common stock including director.
Dividends
The Company has never declared or paid cash dividends
on its common stock and does not anticipate paying cash dividends in the foreseeable future.
Recent Sales of Unregistered Securities
During our fiscal years ended September 30, 2023 and
2022, we had no sales of unregistered shares.
Issuer Purchases of Equity Securities
During the fiscal year ended September 30, 2023, and
2022 the Company did not repurchase any shares of its Common Stock.
Item 6. [Reserved]
Item 7. Management’s Discussion and Analysis
of Financial Condition and Results of Operations.
We are a development stage corporation with limited
operations and no revenues from our business operations. Our auditors have issued a going concern opinion. This means that our auditors
believe there is substantial doubt that we can continue as an on-going business for the next twelve months. We do not anticipate that
we will generate significant revenues until we have raised the funds necessary to conduct a marketing program.
PLAN OF OPERATION
FISCAL YEAR ENDED SEPTEMBER 30, 2023 COMPARED TO FISCAL
YEAR ENDED SEPTEMBER 30, 2023.
Our net loss for the fiscal year ended September 30,
2023 was $37,138 compared to a net loss of $46,419 during the fiscal year ended September 30, 2022. In September 30, 2023 and September
30, 2022 the Company had generated $445 and Nil respectively.
All revenue generated by the Company was done so by
operations that have been discontinued.
Expenses incurred were $37,593 during fiscal year
ended September 30, 2023 compared to $44,019 during fiscal year ended September 30, 2022. Expenses increased due to the Company’s
operational activities.
The number of shares outstanding was 5,920,000
for the fiscal year ended September 30, 2023 and September 30, 2022.
LIQUIDITY AND CAPITAL RESOURCES
FISCAL YEAR ENDED September 30, 2023 and 2022.
As of September 30, 2023, our total assets were $159.
As of September 30, 2022, our total assets were $0.
Cash Flows from Operating Activities
We have not generated positive cash flows from operating
activities. For the fiscal year ended September 30, 2023, net cash flows used in operating activities was $25,739. For the fiscal year
ended September 30, 2022, net cash flows used in operating activities was $24,619.
Cash Flows from Investing Activities
We have not generated cash flows from investing activities
for the fiscal years ended September 30, 2023, and 2022.
Cash Flows from Financing Activities
We have financed our operations primarily from either
advances from our sole executive or the issuance of equity. For the fiscal year ended September 30, 2023, net cash provided by financing
activities was $25,898. For the fiscal year ended September 30, 2022, net cash from financing activities was $6,144.
OFF-BALANCE SHEET ARRANGEMENTS
We have no 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.
GOING CONCERN
There is no historical financial information about
us upon which to base an evaluation of our performance. We are in start-up stage operations and have not generated any revenues. We cannot
guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business
enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.
We have no assurance that future financing will be
available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand
our operations. Equity financing could result in additional dilution to existing shareholders.
The extent of the impact of the coronavirus (“COVID-19”)
outbreak on the financial performance 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.
Critical Accounting Policies
The discussion and analysis of our financial condition
and results of operations are based upon our financial statements, which have been prepared in accordance with the accounting principles
generally accepted in the United States of America. Preparing financial statements requires management to make estimates and assumptions
that affect the reported amounts of assets, liabilities, and expenses. These estimates and assumptions are affected by management’s
application of accounting policies. We believe that understanding the basis and nature of the estimates and assumptions involved with
the following aspects of our financial statements is critical to an understanding of our financial statements.
Use of Estimates
The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America 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 of the financial
statements. The estimates and judgments will also affect the reported amounts for certain expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.
Item 7A. Quantitative and Qualitative Disclosures about Market Risk.
Not applicable to smaller reporting companies.
Item 8. Financial Statements and Supplementary Data.
The Company’s Financial Statements required
by Item 8, together with the reports thereon of the Independent Registered Public Accounting Firm are set forth on pages F-1 through F-14
of this report and are incorporated by reference in this Item 8.
Item 9. Changes in and Disagreements with Accounting
and Financial Disclosures.
None.
Item 9A. Controls and Procedures.
Disclosure Controls and Procedures
Disclosure controls and procedures are designed to
ensure that information required to be disclosed in the reports filed or submitted under the Exchange Act is recorded, processed, summarized
and reported, within the time period specified in the SEC’s rules and forms, and that such information is accumulated and communicated
to management, including the CEO and CFO, as appropriate, to allow timely decisions regarding required disclosures. Our management necessarily
applied its judgment in assessing the costs and benefits of such controls and procedures, which, by their nature, can provide only reasonable
assurance regarding management’s control objectives.
Our management, with the participation of our CEO,
evaluated the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered
by this Report. Based upon this evaluation, our CEO concluded that our disclosure controls and procedures were not effective because of
the identification of a material weakness in our internal control over financial reporting which is described below.
Management’s Report on Internal Control Over
Financial Reporting
Our management is responsible for establishing and
maintaining adequate internal control over financial reporting, as such term is defined in Exchange Rule 13a-15(f). Our internal control
over financial reporting is a process designed to provide reasonable assurance to our management and board of directors regarding the
reliability of financial reporting and the preparation of the financial statements for external purposes in accordance with U.S. GAAP.
Our internal control over financial reporting includes
those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect
the transactions and dispositions of our assets; (ii) provide reasonable assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with U.S. GAAP and our receipts and expenditures are being made only in accordance with
authorizations of our management and directors; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of our assets that could have a material effect on our financial statements.
Because of its inherent limitations, internal control
over financial reporting may not prevent or detect misstatements. All internal control systems, no matter how well designed, have inherent
limitations, including the possibility of human error and the circumvention of overriding controls. Accordingly, even effective internal
control over financial reporting can provide only reasonable assurance with respect to financial statement preparation. Also, projections
of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in
conditions, or that the degree of compliance with the policies or procedures may deteriorate.
Our management assessed the effectiveness of our internal
control over financial reporting as of September 30, 2023. In making this assessment, it used the criteria set forth by the Committee
of Sponsoring Organizations of the Tread way Commission (“COSO”) in Internal Control-Integrated Framework (2013). Based on
this evaluation, management concluded that that our internal control over financial reporting was not effective as of September 30, 2023.
Our CEO concluded we have a material weakness due to lack of segregation of duties, a limited corporate governance structure, and a lack
of a formal management review process over preparation of financial information. A material weakness is a deficiency, or a combination
of control deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement
of our annual or interim financial statements will not be prevented or detected on a timely basis.
Our size has prevented us from being able to employ
sufficient resources to enable us to have an adequate level of supervision and segregation of duties within our system of internal control.
Therefore, while there are some compensating controls in place, it is difficult to ensure effective segregation of accounting and financial
reporting duties. Management reported the following material weaknesses:
| |
· |
Certain reports that we prepare, and accounting and reporting conclusions reached in connection with the financial statement preparation process are not subjected to a formal review process that includes multiple levels of review and are not submitted timely to the Board of Directors for review or approval; and |
| |
· |
Lack of segregation of duties in certain accounting and financial reporting processes including the initiation, processing, recording and approval of disbursements; |
| |
· |
Our corporate governance responsibilities are performed by the Board of Directors, none of whom are independent under applicable standards; we do not have an audit committee or compensation committee. Our Board of Directors acts primarily by written consent without meetings which results in several of our corporate governance functions not being performed concurrent (or timely) with the underlying transactions, including evaluation of the application of accounting principles and disclosures. |
| |
· |
The Company lacks adequate financial reporting capabilities – Due to the minimal operations and small size of the Company we have not employed individuals that have the necessary accounting knowledge and expertise to ensure accurate financial reporting under US GAAP. |
| |
· |
The Company lacks appropriate information technology controls – As of September 30, 2023, the Company retains copies of all financial data and material agreements; however, there is no formal procedure or evidence of normal backup of the Company’s data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors. |
While we strive to segregate duties as much as practicable,
there is an insufficient volume of transactions at this point in time to justify additional full-time staff. We believe that this is typical
in many development stage companies. We may not be able to fully remediate the material weakness until we commence operations at which
time, we would expect to hire more staff. We will continue to monitor and assess the costs and benefits of additional staffing.
This Annual Report does not include an attestation
report of our registered public accounting firm regarding internal control over financial reporting. Management’s report was not
subject to attestation by our registered public accounting firm pursuant to the SEC rules that permit us to provide only management’s
report in this Annual Report.
Changes in Internal Control Over Financial Reporting
There were no changes in our internal control over
financial reporting that occurred during the Year ended September 30, 2023, that has materially affected, or is reasonably likely to materially
affect, our internal control over financial reporting.
Item 9B. Other Information.
None.
Item 9C. Disclosures Regarding Foreign Jurisdictions
that Prevent Inspections.
Not Applicable.
PART III
Item 10. Directors, Executive Officers, and Corporate
Governance.
The board of directors elects our executive officers
annually. A majority vote of the directors who are in office is required to fill vacancies. Each director is elected for the term of one
year, and until his or her successor is elected and qualified, or until his earlier resignation or removal. The name, address, age and
position of our officers and directors are as follows:
|
Name and Address of Executive
Officer and/or Director |
|
Age |
|
Position |
| |
|
|
|
|
|
Chen Zu De
9314 FOREST HILL BLVD, #929, WELLINGTON, FL, 33411 |
|
61 |
|
President, Secretary, Treasurer and Director |
The person named above has held his offices/positions
since the inception of our Company and is expected to hold said offices/positions until the next annual meeting of our stockholders.
On December 28, 2022, the previous majority shareholder
of Medicale Corp. (the “Company”) Borisi Alborovi entered into a stock purchase agreement for the sale of 3,200,000 shares
of Common Stock of the Company (the “Shares”) to Magenta Acres, Inc.
As a result of the acquisition of the Shares, Magenta
Acres Inc. holds approximately 54% of the issued and outstanding shares of Common Stock of the Company, and as such it is able to unilaterally
control the election of our board of directors, all matters upon which shareholder approval is required and, ultimately, the direction
of our Company.
On December 28, 2022, the previous sole officer and
director of the Company, Borisi Alborovi, resigned his positions with the Company. Upon such resignations, Chen Zu De was appointed as
Chief Executive Officer, Chairman of the Board, Treasurer and Secretary, and Director of the Company.
Resume
Mr Chen Zu De, who was born in 1962 (aged 61),
served as Vice-President of Finance of Zhejiang Rongye Building Materials Co., Ltd from May 2017 to October 2022. He served as project
team manager and project team lead at Anhui Jiayiyang Technology Co. from February 2009 to March 2017. Prior to this appointment, Mr Chen
served in various capacities in technology and construction companies in Zhejiang and Anhui. He attended Zhejiang Lishui University, graduating
in 1988 with a degree in Mathematics and Statistics.
Committees of the Board
Our Company currently does not have nominating, compensation
or audit committees or committees performing similar functions, nor does our Company have a written nominating, compensation or audit
committee charter. Our director believes that it is not necessary to have such committees, at this time, because the functions of such
committees can be adequately performed by the sole director.
Our Company does not have any defined policy or procedural
requirements for shareholders to submit recommendations or nominations for Directors. The sole director believes that, given the stage
of our development, a specific nominating policy would be premature and of little assistance until our business operations develop to
a more advanced level. Our Company does not currently have any specific or minimum criteria for the election of nominees to the sole director
and we do not have any specific process or procedure for evaluating such nominees. The sole director, will assess all candidates, whether
submitted by management or shareholders, and make recommendations for election or appointment.
A shareholder who wishes to communicate with our sole
director may do so by directing a written request addressed to our president and director, at the address appearing on the first page
of this Prospectus.
Corporate Governance
The Company promotes accountability for adherence
to honest and ethical conduct; endeavors to provide full, fair, accurate, timely and understandable disclosure in reports and documents
that the Company files with the Securities and Exchange Commission (the “SEC”) and in other public communications made by
the Company; and strives to be compliant with applicable governmental laws, rules and regulations. The Company has not formally adopted
a written code of business conduct and ethics that governs the Company’s employees, officers and directors as the Company is not
required to do so.
In lieu of an Audit Committee, the Company’s
sole director is responsible for reviewing and making recommendations concerning the selection of outside auditors, reviewing the scope,
results and effectiveness of the annual audit of the Company's financial statements and other services provided by the Company’s
independent public accountants. The sole director reviews the Company's internal accounting controls, practices and policies.
Delinquent Section 16(a) Reports
Our common stock is not registered pursuant to Section
12 of the Exchange Act of 1934, as amended (the “Exchange Act”). Accordingly, our officers, directors and principal stockholders
are not subject to the beneficial ownership reporting requirements of Section 16(a) of the Exchange Act.
Code of Business Conduct
We have not adopted a Code of Business Conduct within
the meaning of Item 406(b) of Regulation S-K.
Board Committees
We do not have any Board Committees.
Item 11. Executive Compensation.
The table below summarizes the total compensation
earned by each of our named executive Officers (“NEOs”) for each of the fiscal years listed.
SUMMARY COMPENSATION TABLE
Management Compensation
The following tables set forth certain information
about compensation paid, earned or accrued for services by our sole officer and director from September 30, 2021 until September 30, 2023:
Name and
Principal
Position |
|
Years |
|
Salary
($) |
|
Bonus
($) |
|
Stock
Awards
($) |
|
Option
Awards
($) |
|
Non-Equity
Incentive Plan
Compensation
($) |
|
Nonqualified
Deferred
Compensation
($) |
|
All Other
Compensation
($) |
|
Total
($) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Borisi Alborovi, President, |
|
2021 |
|
12,000 |
|
-0- |
|
-0- |
|
-0- |
|
-0- |
|
-0- |
|
-0- |
|
12,000 |
| Treasurer and Secretary (Former) |
|
2022 |
|
12,000 |
|
-0- |
|
-0- |
|
-0- |
|
-0- |
|
-0- |
|
-0- |
|
12,000 |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Chen Zu De, President, |
|
2023 |
|
-0- |
|
-0- |
|
-0- |
|
-0- |
|
-0- |
|
-0- |
|
-0- |
|
-0- |
| Treasurer and Secretary (Current) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Mr. Albrovi is reimbursed for any out-of-pocket expenses
that he incurs on our behalf. In the future, we may approve payment of salaries for officers and directors, but currently, no such plans
have been approved. We also do not currently have any benefits, such as health or life insurance, available to our employees.
Compensation of Directors
Directors are permitted to receive fixed fees and
other compensation for their services as directors. The Board of Directors has the authority to fix the compensation of directors. No
amounts have been paid to, or accrued to, our director in such capacity.
Stock Plan
We have not adopted a stock plan but may do so in
the future.
Employment Agreements
The executive officer is currently not a party to
any employment agreement with us.
Director Independence
Our securities are not currently traded on any public
exchange and as such, we are not currently subject to corporate governance standards of listed companies, which require, among other things,
that the majority of the board of directors be independent. We are not currently subject to corporate governance standards defining the
independence of our directors, and we have chosen to define an “independent” director in accordance with the NASDAQ Global
Market’s requirements for independent directors.
Under the NASDAQ rules, our current director does
not qualify as an independent director.
Item 12. Security Ownership of Certain Beneficial
Owners and Management and Related Stockholder Matter.
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
Directors and Executive Officers
The following table sets forth the beneficial ownership
(and the percentages of outstanding shares represented by such beneficial ownership) as of September 30, 2023, of (i) each director, (ii)
the current NEOs named in the “Summary Compensation Table” contained in this Form 10-K and (iii) all current directors and
executive officers as a group. Except as otherwise indicated, we believe that the beneficial owners of the common stock listed below,
based on information provided by such owners, have sole investment and voting power with respect to such shares, subject to community
property laws where applicable. Persons, who have the power to vote or dispose of common stock of the Company, either alone or jointly
with others, are deemed to be beneficial owners of such common stock.
| Magenta
Acres, Inc. |
3,200,000 shares |
Certain Stockholders
The following table sets forth certain information
with respect to each person known by us to be the beneficial owner of five percent or more of either class of the Company’s outstanding
common stock. The content of this table is based upon the most current information contained in Schedules 13D or 13G filings with the
SEC, unless more recent information was obtained.
This percentage is calculated based on the outstanding
shares of 5,920,000 as of September 30, 2023.
Item 13. Certain Relationships and Related Transactions,
and Director Independence.
CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
The following table sets forth certain information
concerning the number of shares of our common stock owned beneficially as of September 30, 2023 by: (i) each person (including any group)
known to us to own more than five percent (5%) of any class of our voting securities, (ii) our director, and or (iii) our officer. Unless
otherwise indicated, the stockholder listed possesses sole voting and investment power with respect to the shares shown.
| Title
of Class |
|
Name
and Address
of
Beneficial Owner |
|
Amount and
Nature of
Beneficial
Ownership |
|
Percentage
Of Common Stock |
|
| |
|
|
|
|
|
|
|
| Common |
|
Magenta Acres, Inc. |
|
3,200,000 |
|
54% |
|
Future Sales by Existing Shareholders
A total of 3,200,000 common shares at $0.0001 per
share have been issued to our sole stockholder. They are restricted securities, as that term is defined in Rule 144 of the Rules and Regulations
of the SEC promulgated under the Act. Under Rule 144, such shares can be publicly sold, subject to volume restrictions and certain restrictions
on the manner of sale, commencing six months after their acquisition.
Any sale of shares held by the existing stockholder
(after applicable restrictions expire) and/or the sale of shares purchased in this offering (which would be immediately resalable after
the offering), may have a depressive effect on the price of our common stock in any market that may develop, of which there can be no
assurance.
Item 14. Principal Accountant Fees and Services.
FEES TO THE COMPANY’S AUDITORS
Set forth below is a summary of certain fees paid
to our independent audit GreenGrowth CPAs (formerly Gries & Associates, LLC) and Mac Accounting Group, LLP, Independent registered
public accountants for services for the fiscal years 2023 and 2022, respectively.
| Fee Category | |
Fiscal Year 2023 | | |
Fiscal Year 2022 | |
| Audit Fees | |
$ | 6,000 | | |
$ | 11,140 | |
| Tax Fees | |
| – | | |
| – | |
| All Other Fees | |
| – | | |
| – | |
| Total | |
$ | 6,000 | | |
$ | 11,140 | |
Audit Fees
Audit fees were for professional services rendered
in connection with the audit of our annual financial statements set forth in our Annual Reports on Form 10-K, the review of our quarterly
financial statements set forth in our Quarterly Reports on Form 10-Q and consents for other SEC filings.
Audit-Related Fees
Audit-related fees consist of fees billed for professional
services for consultation on accounting matters.
Approval of Services Provided by Independent
Registered Public Accounting Firm
The Board of Directors has considered whether the
services provided under other non-audit services are compatible with maintaining the auditor’s independence and has determined that
such services are compatible. The Board of Directors has adopted policies and procedures for pre-approving all non-audit work performed
by the external auditors. The Board of Directors will annually pre-approve services in specified accounting areas. The Board of Directors
also annually approves the budget for the annual generally accepted accounting principles (GAAP) audit.
PART IV
Item 15. Exhibit and Financial Statement Schedules.
(a)(1) Financial Statements
The following documents are filed as part
of this report:
The Financial Statements of Medicale Corp.
at September 30, 2023 and 2022, and for each of the two fiscal years in the period ended September 30, 2023, together with the reports
of the Independent Registered Public Accounting Firms, are set forth on pages F-1 through F-14 of this Report.
(2) Not applicable.
(3) Exhibits
(1) Incorporated by reference from the Company’s
Registration Statement on Form S-1, SEC File No. 333-250025
Item 16. Form 10-K Summary.
None.
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d)
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized on January 2, 2024.
| MEDICALE CORP. |
|
| |
|
|
| By: |
/s/ Chen Zu De |
|
| |
Chen Zu De |
|
| |
President and Chief Executive Officer |
|
Pursuant to the requirements of the Securities Exchange
Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities indicated on
January 2, 2024.
| Signature |
|
Title |
| |
|
| /s/ Chen Zu De |
|
President, Chief
Executive Officer, Treasurer, Secretary, and Director |
| Chen Zu De |
|
(Principal Executive Officer and Principal Accounting Officer) |
INDEX TO FINANCIAL STATEMENTS
MEDICALE CORP.
TABLE OF CONTENTS
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
Board of Directors and Shareholders
Medicale Corp.
Opinion on the Financial Statements
We have audited the accompanying balance sheets of Medicale Corp. as of
September 30, 2023, and the related statements of operations, stockholders’ deficit and cash flows for the year ended September
30, 2023, and the related notes to the financial statements. In our opinion, the financial statements present fairly, in all material
respects, the financial position of Medicale Corp. as of September 30, 2023, and the results of its operations and its cash flows for
the period then ended, in conformity with accounting principles generally accepted in the United States of America.
The financial statements of the Company as of September 30, 2022, were
audited by other auditors whose report dated December 2, 2022, included an explanatory paragraph related to the Company’s ability
to continue as a going concern.
Going Concern
The accompanying financial statements have been prepared assuming that
the entity will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses
from operations and has not yet generated any revenues. This raises substantial doubt about the Company’s ability to continue as
a going concern. Management's plans in regard to these matters are also described in Note 2 to the financial statements. The financial
statements do not include any adjustments that might result from the outcome of this uncertainty.
Basis for Opinion
These financial statements are the responsibility of the entity’s
management. Our responsibility is to express an opinion on these financial statements based on our audits. We are a public accounting
firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent
with respect to Medicale Corp. in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities
and Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of the PCAOB.
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free
of material misstatement, whether due to error or fraud. Medicale Corp. is not required to have, nor were we engaged to perform, an audit
of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control
over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over financial
reporting. Accordingly, we express no such opinion.
Our audits included performing procedures to assess the risks of material
misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures
included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included
evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation
of the financial statements. We believe that our audits provide a reasonable basis for our opinion.
GreenGrowth
CPAs
December 29, 2023
TB
We have served as the Company’s auditor since
2023
Los Angeles, California
PCAOB ID Number 6580
MEDICALE CORP.
BALANCE SHEETS
| | |
| | |
| |
| | |
September 30, 2023 | | |
September 30, 2022 | |
| ASSETS | |
| | | |
| | |
| | |
| | | |
| | |
| Current Assets | |
| | | |
| | |
| Cash | |
$ | 159 | | |
$ | – | |
| Total current assets | |
| 159 | | |
| – | |
| | |
| | | |
| | |
| Total Assets | |
$ | 159 | | |
$ | – | |
| | |
| | | |
| | |
| LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
| | |
| | | |
| | |
| Liabilities | |
| | | |
| | |
| Related party advances | |
$ | 20,480 | | |
$ | 17,774 | |
| Accounts payable and accrued expenses | |
| 8,399 | | |
| 25,000 | |
| Current liabilities from discontinued operations | |
| 12,000 | | |
| 12,000 | |
| Total Current Liabilities | |
| 40,879 | | |
| 54,774 | |
| | |
| | | |
| | |
| Stockholders’ Deficit | |
| | | |
| | |
| Common stock, $0.0001 par value, 75,000,000 shares authorized; 5,920,000 shares issued and outstanding | |
| 592 | | |
| 592 | |
| Additional paid-in-capital | |
| 76,320 | | |
| 25,128 | |
| Accumulated deficit | |
| (117,632 | ) | |
| (80,494 | ) |
| Total Stockholders’ Deficit | |
| (40,720 | ) | |
| (54,774 | ) |
| | |
| | | |
| | |
| Total Liabilities and Stockholders’ Deficit | |
$ | 159 | | |
$ | – | |
See accompanying notes, which are an integral part
of these financial statements.
MEDICALE CORP.
STATEMENTS OF OPERATIONS
| | |
| | |
| |
| | |
For the year ended September 30, 2023 | | |
For the year ended September 30, 2022 | |
| | |
| | |
| |
| OPERATING EXPENSES | |
| | | |
| | |
| General and Administrative Expenses | |
$ | 37,593 | | |
$ | 44,019 | |
| TOTAL OPERATING EXPENSES | |
| 37,593 | | |
| 44,019 | |
| | |
| | | |
| | |
| NET LOSS FROM OPERATIONS | |
| (37,593 | ) | |
| (44,019 | ) |
| | |
| | | |
| | |
| PROVISION FOR INCOME TAXES | |
| – | | |
| – | |
| Loss from continuing operations | |
| (37,593 | ) | |
| (44,019 | ) |
| | |
| | | |
| | |
| Income (loss) from discontinued operations | |
| 455 | | |
| (2,400 | ) |
| NET LOSS | |
$ | (37,138 | ) | |
$ | (46,419 | ) |
| | |
| | | |
| | |
| NET LOSS PER SHARE; BASIC AND DILUTED | |
$ | (0.01 | ) | |
$ | (0.01 | ) |
| | |
| | | |
| | |
| WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING; BASIC AND DILUTED | |
| 5,920,000 | | |
| 5,920,000 | |
See accompanying notes, which are an integral part
of these financial statements.
MEDICALE CORP.
STATEMENT OF STOCKHOLDERS’ DEFICIT
For the
Years Ended September 30, 2023 and 2022
| | |
| | |
| | |
| | |
| | |
| |
| | |
Common Stock | | |
Additional Paid-in | | |
Accumulated | | |
Total Stockholders’ | |
| | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Deficit | |
| Balance, September 30, 2021 | |
| 5,920,000 | | |
$ | 592 | | |
$ | 25,128 | | |
$ | (34,075 | ) | |
$ | (8,355 | ) |
| Net loss for the period ended September 30, 2022 | |
| – | | |
| – | | |
| – | | |
| (46,419 | ) | |
| (46,419 | ) |
| Balance, September 30, 2022 | |
| 5,920,000 | | |
$ | 592 | | |
$ | 25,128 | | |
$ | (80,494 | ) | |
$ | (54,774 | ) |
| Debt forgiveness by related party | |
| – | | |
| – | | |
| 51,192 | | |
| – | | |
| 51,192 | |
| Net loss for the period ended September 30, 2023 | |
| – | | |
| – | | |
| – | | |
| (37,138 | ) | |
| (37,138 | ) |
| Balance, September 30, 2023 | |
| 5,920,000 | | |
$ | 592 | | |
$ | 76,320 | | |
$ | (117,632 | ) | |
$ | (40,720 | ) |
See accompanying notes, which are an integral part
of these financial statements
MEDICALE CORP.
STATEMENTS OF CASH FLOWS
| | |
| | |
| |
| | |
For the year ended September 30, 2023 | | |
For the year ended September 30, 2022 | |
| CASH FLOWS FROM OPERATING ACTIVITIES | |
| | | |
| | |
| Net loss for the period | |
$ | (37,593 | ) | |
$ | (44,019 | ) |
| Net income (loss) for the period from discontinued operation | |
| 455 | | |
| (2,400 | ) |
| Changes in operating assets and liabilities: | |
| | | |
| | |
| Accounts payable and accrued expenses | |
| 11,399 | | |
| 12,000 | |
| Related party receivables | |
| – | | |
| 200 | |
| Operating cashflows from discontinued operations | |
| – | | |
| 9,600 | |
| CASH FLOWS USED IN OPERATING ACTIVITIES | |
| (25,739 | ) | |
| (24,619 | ) |
| | |
| | | |
| | |
| CASH FLOWS FROM INVESTING ACTIVITIES | |
| – | | |
| – | |
| | |
| | | |
| | |
| CASH FLOWS FROM FINANCING ACTIVITIES | |
| | | |
| | |
| Proceeds from related party short term advances | |
| 25,898 | | |
| 6,144 | |
| CASH FLOWS PROVIDED BY FINANCING ACTIVITIES | |
| 25,898 | | |
| 6,144 | |
| | |
| | | |
| | |
| NET INCREASE IN CASH | |
| 159 | | |
| (18,475 | ) |
| Cash and equivalents at beginning of the period | |
| – | | |
| 18,475 | |
| Cash and equivalents at end of the period | |
$ | 159 | | |
$ | – | |
| | |
| | | |
| | |
| Supplemental cash flow information: | |
| | | |
| | |
| Cash paid for: | |
| | | |
| | |
| Interest | |
$ | – | | |
$ | – | |
| Taxes | |
$ | – | | |
$ | – | |
| | |
| | | |
| | |
| Non-cash investing and financing activities: | |
| | | |
| | |
| Debt forgiveness by related party | |
$ | 51,192 | | |
$ | – | |
See accompanying notes, which are an integral part
of these financial statements.
MEDICALE CORP.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED SEPTEMBER 30, 2023 and 2022
Note 1 – ORGANIZATION AND NATURE OF
BUSINESS
MEDICALE CORP (“the Company,”, “we,”
“us” or “our”) was incorporated in the State of Nevada on August 17, 2020. We plan to offer consulting services
and distribution of the dietary supplements. A dietary supplement is a manufactured product intended
to supplement the diet when taken by mouth as a pill, capsule, tablet, or liquid. A supplement can provide nutrients either
extracted from food sources or synthetic, individually or in combination, in order to increase the quantity of their consumption.
On December 28, 2022, the previous majority shareholder
of Medicale Corp. (the “Company”) Borisi Alborovi entered into a stock purchase agreement for the sale of 3,200,000 shares
of Common Stock of the Company (the “Shares”) to Magenta Acres, Inc.
As
a result of the acquisition of the Shares, Magenta Acres Inc. holds approximately 54% of the issued and outstanding shares of Common
Stock of the Company, and as such it is able to unilaterally control the election of our board of directors, all matters upon which
shareholder approval is required and, ultimately, the direction of our Company.
On December 28, 2022, the previous sole officer and
director of the Company, Borisi Alborovi, resigned his positions with the Company. Upon such resignations, Chen Zu De was appointed as
Chief Executive Officer, Chairman of the Board, Treasurer and Secretary, and Director of the Company.
As of the date of this report, the Company had not
yet commenced any operations. All activity through the date of this report relates to preserving cash, attempting to raise capital, and
continuing the Company’s public reporting.
Our principal place of business is located 9314
Forest Hill Blvd #929 Wellington, FL 33411 which is provided to us on a rent free basis by our sole officer and director. Our
telephone number is (407) 245-7339.
Note 2 – GOING CONCERN
The accompanying financial statements have been prepared
in conformity with generally accepted accounting principles in the United States of America (“GAAP”), which contemplate continuation
of the Company as a going concern. The Company has an accumulated deficit of $117,632 as of September 30, 2023. The Company currently
has losses and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an
extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management
anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The
Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s
efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and
continue as a going concern.
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.
Use of Estimates
The preparation of financial statements in conformity
with US GAAP 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 equivalents
The Company considers all highly liquid investments
with maturities of three months or less at the time of purchase to be cash equivalents. The cash equivalents as of September 30, 2023
and 2022 were $159 and $0, respectively.
Fair Value of Financial Instruments
FASB ASC Topic 820, "Fair Value Measurement," defines
fair value as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous
market for the asset or liability in an orderly transaction between market participants on the measurement date. The standards apply to
recurring and nonrecurring fair value measurements of financial and non-financial assets and liabilities. The Company determines the fair
values of its assets and liabilities based on a fair value hierarchy that includes three levels of inputs that may be used to measure
fair value.
The three levels are defined as follows:
| 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 its short-term nature, the carrying value of
cash, director loans and issuance of common stock approximated fair value at September 30, 2023.
Income Taxes
The Company is a C Corporation under the Internal
Revenue Code and a similar section of the state code.
All income tax amounts reflect the use of the liability
method under accounting for income taxes. Income taxes are provided for the tax effects of transactions reported in the financial statements
and consist of taxes currently due plus deferred taxes arising primarily from differences between financial and tax reporting purposes.
Current year expense represents the amount of income taxes paid, payable or refundable for the period.
Deferred income taxes, net of appropriate valuation
allowances, are determined using the tax rates expected to be in effect when the taxes are actually paid. Valuation allowances are recorded
against deferred tax assets when it is more likely than not that such assets will not be realized. When an uncertain tax position meets
the more likely than not recognition threshold, the position is measured to determine the amount of benefit or expense to recognize in
the financial statements.
The Company’s income tax returns are subject
to review and examination by federal, state and local governmental authorities. As of September 30, 2023, our September 30, 2022 tax return
was open to examination with federal, state and local governmental authorities. To the extent penalties and interest are incurred through
an examination, they would be included as part of operations in the statement of operations.
Long-Lived Assets – Intangible Assets
We account for our intangible assets in accordance
with ASC Subtopic 350-30, General Intangibles Other Than Goodwill, and ASC Subtopic 360-10-05, Accounting for the Impairment or Disposal
of Long-Lived Assets. ASC Subtopic 350-30 requires assets to be measured based on the fair value of the consideration given or the fair
value of the assets (or net assets) acquired, whichever is more clearly evident and, thus, more reliably measurable. Further, ASC Subtopic
350-30 requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period
to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life
is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. Costs
of internally developing, maintaining, or restoring intangible assets are recognized as an expense when incurred.
Impairment of Long-Lived Assets
We continually monitor events and changes in circumstances
that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present,
the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered
through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets,
the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed
of are reported at the lower of the carrying amount or the fair value less costs to sell. During the year ended September 30, 2023 we
recognized $0 of impairment expense.
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 September 30, 2023 there were no potentially dilutive debt or equity instruments issued or outstanding.
Comprehensive Income
Comprehensive income is defined as all changes in
stockholders’ equity, exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income
or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments
in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of September 30, 2023 were no differences between
our comprehensive loss and net loss.
Recent Accounting Pronouncements
We have reviewed all the recently issued, but not
yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
Risks and Uncertainties
The ultimate impact of the COVID-19 pandemic on the
Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with
confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19
pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an
extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot
be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results
of operations.
Management expects that its business will be impacted
to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which
it may have an impact cannot be determined at this time.
Note 4 – COMMON
STOCK
The Company has 75,000,000, $0.0001 par value shares of voting common stock
authorized.
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.
On December 28, 2022, Borisi Alborovi, the previous majority shareholder
of Medicale Corp. (the “Company”), entered into a stock purchase agreement for the sale of 3,200,000 shares of Common Stock
of the Company (the “Shares”) to Magenta Acres, Inc.
As of September 30, 2023, the Company had 5,920,000 shares issued and outstanding.
As of September 30, 2022, the Company had 5,920,000 shares issued and outstanding.
Voting Common Stock
All shares of common stock have voting rights and
are identical. All holders of shares of voting 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.
Non-voting Common Stock
All of the other terms of the Non-Voting Common Stock
shall be identical to the Voting Common Stock, except for the right of first refusal that attaches to the Non-Voting Common Stock, as
explained in the Company’s Bylaws.
Note 5 – COMMITMENTS AND CONTINGENCIES
In the normal course of business, the Company may
become a party to litigation matters involving claims against it. At September 30, 2023, there are no current matters that would have
a material effect on the Company’s financial position or results of operations.
The extent of the impact of the coronavirus (“COVID-19”)
outbreak on the financial performance 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
and adversely affected.
Note 6 – INTANGIBLE ASSETS
The Company purchased and possesses an asset
in a form of an operative website with news blog. The Company purchased the website for $12,000 and is amortizing the asset
straight-line over its five-year useful life or $2,400 per year. Due to the impairment evaluation analysis as of September 30, 2022
where we deemed the asset’s carrying amount was not recoverable, we recognized impairment of $7,200, leaving the Intangible
Assets with the Net Book Value of nil. The impairment loss is included in General and Administrative Expenses on the Statement of
Operations.
Balances as of September 30, 2023 and September
30, 2022 are as follows:
| Schedule of intangible assets | |
September 30, 2023 | | |
September 30, 2022 | |
| | |
| | |
| |
| Intangible Assets Purchased | |
$ | – | | |
$ | 12,000 | |
| Accumulated Amortization | |
| – | | |
| (4,800 | ) |
| Impairment | |
| – | | |
| (7,200 | ) |
| Net Book Value | |
$ | – | | |
$ | – | |
Note 7 – RELATED PARTY TRANSACTIONS
The sole officer and director, Borisi Alborovi, is
the only related party with whom the Company had transactions with during the period from inception on August 17, 2020 through December
31, 2022.
On December 28, 2022, the previous sole officer and
director, Borisi Alborovi, resigned his positions with the Company. Upon such resignations, Chen Zu De was appointed as Chief Executive
Officer, Chairman of the Board, Treasurer and Secretary, and Director of the Company.
As a result of the acquisition of the Shares on December
28, 2022, the previous majority shareholder of Medicale Corp. (the “Company”) Borisi Alborovi forgive the debt that due to
him, with the amount of $51,192.
During the year ended September 30, 2023, Mr. Chen
paid $20,480 for operating expenses on behalf of the Company and as of September 30, 2023.
During the year ended September 30, 2022, Mr. Alborovi
paid $6,144 for operating expenses on behalf of the Company and as of September 30, 2022.
The amounts due to the related party are unsecured
and non-interest bearing with no set terms of repayment.
Note 8 – DISCONTINUED
OPERATION
Through
September, 2023, the Company’s primary business was the sale of various consumer products and accessories. As of January 1,
2023, the Company ceased operations. On January 9, 2023, a change in control completed as the Company’s former majority
shareholder sold his 3,200,000 shares to an investor group for the consideration of $418,000. After the change in control, the
Company’s operations are determined by the new investor group. As such, the Company accounted for all of its revenue (loss),
liabilities and results of operations up to January 1, 2023 as discontinued operations.
The Company
has reclassified its previously issued financial statements to segregate the discontinued operations as of the earliest period reported.
The following
table presents information related to the liabilities that were classified as current liabilities from discontinued operations in our
balance sheets:
| Schedule of discontinued operations - balance sheet | |
September 30,
2023 | | |
September 30,
2022 | |
| Current Liabilities | |
| | | |
| | |
| Accounts payable and accrued expenses | |
$ | 12,000 | | |
$ | 12,000 | |
| | |
| | | |
| | |
| Total current liabilities from discontinued operations | |
$ | 12,000 | | |
$ | 12,000 | |
The following
table presents information related to the revenue and expenses of the discontinued operations that were classified as Income (Loss) from
discontinued operations in our income statement:
| Schedule of discontinued operations - income statement | |
September 30,
2023 | | |
September 30,
2022 | |
| | |
| | |
| |
| REVENUES | |
$ | 455 | | |
$ | – | |
| | |
| | | |
| | |
| GENERAL AND ADMINISTRATIVE EXPENSES | |
| – | | |
| – | |
| | |
| | | |
| | |
| AMORTIZATION OF INTANGIBLE ASSETS | |
| – | | |
| (2,400 | ) |
| | |
| | | |
| | |
| NET INCOME (LOSS) FROM OPERATION | |
$ | 455 | | |
$ | (2,400 | ) |
| | |
| | | |
| | |
| NET LOSS PER SHARE: BASIC AND DILUTED FROM DISCONTINUED OPERATION | |
$ | 0.00 | | |
$ | (0.00 | ) |
| | |
| | | |
| | |
| WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED | |
| 5,920,000 | | |
| 5,920,000 | |
Note 9 – INCOME
TAXES
Our Company has not filed
any federal income tax returns and we are currently not subject to state income tax filing requirements. As of September 30, 2023, we
have net operating loss carryforwards, on a book basis, of $117,632 which may be available to reduce various future years' federal taxable
income. Future tax benefits which may result from these losses have not been recognized in these financial statements, as their realization
is determined not likely to occur and accordingly, we have recorded a valuation allowance for the deferred tax asset relating to the net
operating loss carry forwards.
The following table presents
the current income tax provision for federal and state income taxes for the years ended September 30, 2023 and 2022:
| Schedule of income tax provision | |
| | |
| |
| | |
2023 | | |
2022 | |
| Current tax provisions: | |
| | | |
| | |
| Federal | |
$ | – | | |
$ | – | |
| State | |
| – | | |
| – | |
| Total provision for income taxes | |
$ | – | | |
$ | – | |
Reconciliations
of the U.S. federal statutory rate to the actual tax rate for the years ended September 30, 2023 and 2022:
| Schedule of tax rates |
|
|
|
|
|
|
|
|
| |
|
2023 |
|
|
2022 |
|
| US federal statutory income tax rate |
|
|
21.0% |
|
|
|
21.0% |
|
| Increase in valuation reserve |
|
|
-21.0% |
|
|
|
-21.0% |
|
| Total provision for income taxes |
|
|
0.0% |
|
|
|
0.0% |
|
The components
of our deferred tax assets as of September 30, 2023 and 2022 consisted of the following:
| Schedule of deferred tax assets |
|
|
|
|
|
|
|
|
| |
|
2023 |
|
|
2022 |
|
| Net operating loss carry forwards |
|
$ |
24,703 |
|
|
$ |
16,900 |
|
| Less: valuation allowance |
|
|
(24,703 |
) |
|
|
(16,900 |
) |
| Net deferred tax assets |
|
$ |
– |
|
|
$ |
– |
|
During
the year ended September 30, 2023, the valuation reserve increased $7,803 compared to an increase of $9,744 during the year
ended September 30, 2022. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not
that our Company will not realize some portion or all of the deferred tax assets. The ultimate realization of deferred tax assets is dependent
upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers
the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment.
As a result, management determined, as of September 30, 2023, that it was more likely than not the deferred tax assets would not be realized.
As noted
above, we have not filed any federal tax returns, but we plan on bringing our tax filings current as soon as is practical.
Note 10 – SUBSEQUENT EVENTS
In accordance with SFAS 165 (ASC 855-10) the Company
has analyzed its operations subsequent to September 30, 2023 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 statements.
Management
expects that its business will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s
business and the duration for which it may have an impact cannot be determined at this time.
Exhibit 31.1
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT 2002
I, Chen Zu De, certify that:
1. I have reviewed this annual report on Form 10-K of
Medicale Corp.
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. I am 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 my supervision, to ensure that material information relating to
the registrant, including its consolidated subsidiaries, is made known to me 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 my 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 my 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. I have disclosed, based on my 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 2, 2024
/s/ Chen Zu De
Chen Zu De
Chief Executive Officer
Chief Financial Officer
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 Annual Report of Medicale
Corp. (the “Company”) on Form 10-K for the period ended September 30, 2023 as filed with the Securities and Exchange
Commission on the date hereof (the “Report”), I, Chen Zu De, Chief Executive Officer 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 to the best of my knowledge:
1. The Report fully complies with the requirements of Section 13(a) or
15(d) of the Exchange Act of 1934; and
2. The information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.
| |
/s/ Chen Zu
De |
| |
Chen Zu De |
| |
Chief Executive Officer |
| |
Chief Financial Officer |
Dated: January 2, 2024
v3.23.4
Cover - USD ($)
|
12 Months Ended |
|
|
Sep. 30, 2023 |
Dec. 29, 2023 |
Dec. 15, 2023 |
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FY
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|
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|
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|
|
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| Entity File Number |
333-250025
|
|
|
| Entity Registrant Name |
MEDICALE CORP.
|
|
|
| Entity Central Index Key |
0001827855
|
|
|
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98-1556944
|
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|
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NV
|
|
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9314
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Wellington
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FL
|
|
|
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33411
|
|
|
| City Area Code |
407
|
|
|
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245-7339
|
|
|
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No
|
|
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|
|
|
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GreenGrowth
CPAs
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Los Angeles, California
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v3.23.4
Balance Sheets - USD ($)
|
Sep. 30, 2023 |
Sep. 30, 2022 |
| Current Assets |
|
|
| Cash |
$ 159
|
$ 0
|
| Total current assets |
159
|
0
|
| Total Assets |
159
|
0
|
| Liabilities |
|
|
| Related party advances |
20,480
|
17,774
|
| Accounts payable and accrued expenses |
8,399
|
25,000
|
| Current liabilities from discontinued operations |
12,000
|
12,000
|
| Total Current Liabilities |
40,879
|
54,774
|
| Stockholders’ Deficit |
|
|
| Common stock, $0.0001 par value, 75,000,000 shares authorized; 5,920,000 shares issued and outstanding |
592
|
592
|
| Additional paid-in-capital |
76,320
|
25,128
|
| Accumulated deficit |
(117,632)
|
(80,494)
|
| Total Stockholders’ Deficit |
(40,720)
|
(54,774)
|
| Total Liabilities and Stockholders’ Deficit |
$ 159
|
$ 0
|
| X |
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v3.23.4
Balance Sheets (Parenthetical) - $ / shares
|
Sep. 30, 2023 |
Sep. 30, 2022 |
| Statement of Financial Position [Abstract] |
|
|
| 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 |
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|
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v3.23.4
Statements of Operations - USD ($)
|
12 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
| OPERATING EXPENSES |
|
|
| General and Administrative Expenses |
$ 37,593
|
$ 44,019
|
| TOTAL OPERATING EXPENSES |
37,593
|
44,019
|
| NET LOSS FROM OPERATIONS |
(37,593)
|
(44,019)
|
| LOSS BEFORE TAXES |
(37,593)
|
(44,019)
|
| PROVISION FOR INCOME TAXES |
0
|
0
|
| Loss from continuing operations |
(37,593)
|
(44,019)
|
| Income (loss) from discontinued operations |
455
|
(2,400)
|
| NET LOSS |
$ (37,138)
|
$ (46,419)
|
| X |
- DefinitionThe aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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v3.23.4
Statements of Operations (Parenthetical) - $ / shares
|
12 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
| Income Statement [Abstract] |
|
|
| Earnings Per Share, Basic |
$ (0.01)
|
$ (0.01)
|
| Earnings Per Share, Diluted |
$ (0.01)
|
$ (0.01)
|
| Weighted Average Number of Shares Outstanding, Basic |
5,920,000
|
5,920,000
|
| Weighted Average Number of Shares Outstanding, Diluted |
5,920,000
|
5,920,000
|
| X |
- DefinitionThe amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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v3.23.4
Statement of Stockholders Equity - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
| Beginning balance, value at Sep. 30, 2021 |
$ 592
|
$ 25,128
|
$ (34,075)
|
$ (8,355)
|
| Shares, Outstanding, Beginning Balance at Sep. 30, 2021 |
5,920,000
|
|
|
|
| Net loss |
|
|
(46,419)
|
(46,419)
|
| Ending balance, value at Sep. 30, 2022 |
$ 592
|
25,128
|
(80,494)
|
(54,774)
|
| Shares, Outstanding, Ending Balance at Sep. 30, 2022 |
5,920,000
|
|
|
|
| Net loss |
|
|
(37,138)
|
(37,138)
|
| Debt forgiveness by related party |
|
51,192
|
|
51,192
|
| Ending balance, value at Sep. 30, 2023 |
$ 592
|
$ 76,320
|
$ (117,632)
|
$ (40,720)
|
| Shares, Outstanding, Ending Balance at Sep. 30, 2023 |
5,920,000
|
|
|
|
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v3.23.4
Statements of Cash Flows - USD ($)
|
12 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
| CASH FLOWS FROM OPERATING ACTIVITIES |
|
|
| Net loss for the period |
$ (37,593)
|
$ (44,019)
|
| Net income (loss) for the period from discontinued operation |
455
|
(2,400)
|
| Changes in operating assets and liabilities: |
|
|
| Accounts payable and accrued expenses |
11,399
|
12,000
|
| Related party receivables |
0
|
200
|
| Operating cashflows from discontinued operations |
0
|
9,600
|
| CASH FLOWS USED IN OPERATING ACTIVITIES |
(25,739)
|
(24,619)
|
| CASH FLOWS FROM INVESTING ACTIVITIES |
0
|
0
|
| CASH FLOWS FROM FINANCING ACTIVITIES |
|
|
| Proceeds from related party short term advances |
25,898
|
6,144
|
| CASH FLOWS PROVIDED BY FINANCING ACTIVITIES |
25,898
|
6,144
|
| NET INCREASE IN CASH |
159
|
(18,475)
|
| Cash and equivalents at beginning of the period |
0
|
18,475
|
| Cash and equivalents at end of the period |
159
|
0
|
| Cash paid for: |
|
|
| Interest |
0
|
0
|
| Taxes |
0
|
0
|
| Non-cash investing and financing activities: |
|
|
| Debt forgiveness by related party |
$ 51,192
|
$ 0
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v3.23.4
ORGANIZATION AND NATURE OF BUSINESS
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
| ORGANIZATION AND NATURE OF BUSINESS |
Note 1 – ORGANIZATION AND NATURE OF
BUSINESS
MEDICALE CORP (“the Company,”, “we,”
“us” or “our”) was incorporated in the State of Nevada on August 17, 2020. We plan to offer consulting services
and distribution of the dietary supplements. A dietary supplement is a manufactured product intended
to supplement the diet when taken by mouth as a pill, capsule, tablet, or liquid. A supplement can provide nutrients either
extracted from food sources or synthetic, individually or in combination, in order to increase the quantity of their consumption.
On December 28, 2022, the previous majority shareholder
of Medicale Corp. (the “Company”) Borisi Alborovi entered into a stock purchase agreement for the sale of 3,200,000 shares
of Common Stock of the Company (the “Shares”) to Magenta Acres, Inc.
As
a result of the acquisition of the Shares, Magenta Acres Inc. holds approximately 54% of the issued and outstanding shares of Common
Stock of the Company, and as such it is able to unilaterally control the election of our board of directors, all matters upon which
shareholder approval is required and, ultimately, the direction of our Company.
On December 28, 2022, the previous sole officer and
director of the Company, Borisi Alborovi, resigned his positions with the Company. Upon such resignations, Chen Zu De was appointed as
Chief Executive Officer, Chairman of the Board, Treasurer and Secretary, and Director of the Company.
As of the date of this report, the Company had not
yet commenced any operations. All activity through the date of this report relates to preserving cash, attempting to raise capital, and
continuing the Company’s public reporting.
Our principal place of business is located 9314
Forest Hill Blvd #929 Wellington, FL 33411 which is provided to us on a rent free basis by our sole officer and director. Our
telephone number is (407) 245-7339.
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v3.23.4
GOING CONCERN
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
| GOING CONCERN |
Note 2 – GOING CONCERN
The accompanying financial statements have been prepared
in conformity with generally accepted accounting principles in the United States of America (“GAAP”), which contemplate continuation
of the Company as a going concern. The Company has an accumulated deficit of $117,632 as of September 30, 2023. The Company currently
has losses and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an
extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management
anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The
Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s
efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and
continue as a going concern.
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v3.23.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Accounting Policies [Abstract] |
|
| 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.
Use of Estimates
The preparation of financial statements in conformity
with US GAAP 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 equivalents
The Company considers all highly liquid investments
with maturities of three months or less at the time of purchase to be cash equivalents. The cash equivalents as of September 30, 2023
and 2022 were $159 and $0, respectively.
Fair Value of Financial Instruments
FASB ASC Topic 820, "Fair Value Measurement," defines
fair value as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous
market for the asset or liability in an orderly transaction between market participants on the measurement date. The standards apply to
recurring and nonrecurring fair value measurements of financial and non-financial assets and liabilities. The Company determines the fair
values of its assets and liabilities based on a fair value hierarchy that includes three levels of inputs that may be used to measure
fair value.
The three levels are defined as follows:
| 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 its short-term nature, the carrying value of
cash, director loans and issuance of common stock approximated fair value at September 30, 2023.
Income Taxes
The Company is a C Corporation under the Internal
Revenue Code and a similar section of the state code.
All income tax amounts reflect the use of the liability
method under accounting for income taxes. Income taxes are provided for the tax effects of transactions reported in the financial statements
and consist of taxes currently due plus deferred taxes arising primarily from differences between financial and tax reporting purposes.
Current year expense represents the amount of income taxes paid, payable or refundable for the period.
Deferred income taxes, net of appropriate valuation
allowances, are determined using the tax rates expected to be in effect when the taxes are actually paid. Valuation allowances are recorded
against deferred tax assets when it is more likely than not that such assets will not be realized. When an uncertain tax position meets
the more likely than not recognition threshold, the position is measured to determine the amount of benefit or expense to recognize in
the financial statements.
The Company’s income tax returns are subject
to review and examination by federal, state and local governmental authorities. As of September 30, 2023, our September 30, 2022 tax return
was open to examination with federal, state and local governmental authorities. To the extent penalties and interest are incurred through
an examination, they would be included as part of operations in the statement of operations.
Long-Lived Assets – Intangible Assets
We account for our intangible assets in accordance
with ASC Subtopic 350-30, General Intangibles Other Than Goodwill, and ASC Subtopic 360-10-05, Accounting for the Impairment or Disposal
of Long-Lived Assets. ASC Subtopic 350-30 requires assets to be measured based on the fair value of the consideration given or the fair
value of the assets (or net assets) acquired, whichever is more clearly evident and, thus, more reliably measurable. Further, ASC Subtopic
350-30 requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period
to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life
is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. Costs
of internally developing, maintaining, or restoring intangible assets are recognized as an expense when incurred.
Impairment of Long-Lived Assets
We continually monitor events and changes in circumstances
that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present,
the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered
through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets,
the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed
of are reported at the lower of the carrying amount or the fair value less costs to sell. During the year ended September 30, 2023 we
recognized $0 of impairment expense.
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 September 30, 2023 there were no potentially dilutive debt or equity instruments issued or outstanding.
Comprehensive Income
Comprehensive income is defined as all changes in
stockholders’ equity, exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income
or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments
in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of September 30, 2023 were no differences between
our comprehensive loss and net loss.
Recent Accounting Pronouncements
We have reviewed all the recently issued, but not
yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
Risks and Uncertainties
The ultimate impact of the COVID-19 pandemic on the
Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with
confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19
pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an
extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot
be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results
of operations.
Management expects that its business will be impacted
to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which
it may have an impact cannot be determined at this time.
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-Topic 235
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-Section 50
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v3.23.4
COMMON STOCK
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Equity [Abstract] |
|
| COMMON STOCK |
Note 4 – COMMON
STOCK
The Company has 75,000,000, $0.0001 par value shares of voting common stock
authorized.
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.
On December 28, 2022, Borisi Alborovi, the previous majority shareholder
of Medicale Corp. (the “Company”), entered into a stock purchase agreement for the sale of 3,200,000 shares of Common Stock
of the Company (the “Shares”) to Magenta Acres, Inc.
As of September 30, 2023, the Company had 5,920,000 shares issued and outstanding.
As of September 30, 2022, the Company had 5,920,000 shares issued and outstanding.
Voting Common Stock
All shares of common stock have voting rights and
are identical. All holders of shares of voting 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.
Non-voting Common Stock
All of the other terms of the Non-Voting Common Stock
shall be identical to the Voting Common Stock, except for the right of first refusal that attaches to the Non-Voting Common Stock, as
explained in the Company’s Bylaws.
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-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6
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v3.23.4
COMMITMENTS AND CONTINGENCIES
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Commitments and Contingencies Disclosure [Abstract] |
|
| COMMITMENTS AND CONTINGENCIES |
Note 5 – COMMITMENTS AND CONTINGENCIES
In the normal course of business, the Company may
become a party to litigation matters involving claims against it. At September 30, 2023, there are no current matters that would have
a material effect on the Company’s financial position or results of operations.
The extent of the impact of the coronavirus (“COVID-19”)
outbreak on the financial performance 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
and adversely affected.
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-Section 50
-Paragraph 4
-Subparagraph (a)
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v3.23.4
INTANGIBLE ASSETS
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Goodwill and Intangible Assets Disclosure [Abstract] |
|
| INTANGIBLE ASSETS |
Note 6 – INTANGIBLE ASSETS
The Company purchased and possesses an asset
in a form of an operative website with news blog. The Company purchased the website for $12,000 and is amortizing the asset
straight-line over its five-year useful life or $2,400 per year. Due to the impairment evaluation analysis as of September 30, 2022
where we deemed the asset’s carrying amount was not recoverable, we recognized impairment of $7,200, leaving the Intangible
Assets with the Net Book Value of nil. The impairment loss is included in General and Administrative Expenses on the Statement of
Operations.
Balances as of September 30, 2023 and September
30, 2022 are as follows:
| Schedule of intangible assets | |
September 30, 2023 | | |
September 30, 2022 | |
| | |
| | |
| |
| Intangible Assets Purchased | |
$ | – | | |
$ | 12,000 | |
| Accumulated Amortization | |
| – | | |
| (4,800 | ) |
| Impairment | |
| – | | |
| (7,200 | ) |
| Net Book Value | |
$ | – | | |
$ | – | |
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v3.23.4
RELATED PARTY TRANSACTIONS
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Related Party Transactions [Abstract] |
|
| RELATED PARTY TRANSACTIONS |
Note 7 – RELATED PARTY TRANSACTIONS
The sole officer and director, Borisi Alborovi, is
the only related party with whom the Company had transactions with during the period from inception on August 17, 2020 through December
31, 2022.
On December 28, 2022, the previous sole officer and
director, Borisi Alborovi, resigned his positions with the Company. Upon such resignations, Chen Zu De was appointed as Chief Executive
Officer, Chairman of the Board, Treasurer and Secretary, and Director of the Company.
As a result of the acquisition of the Shares on December
28, 2022, the previous majority shareholder of Medicale Corp. (the “Company”) Borisi Alborovi forgive the debt that due to
him, with the amount of $51,192.
During the year ended September 30, 2023, Mr. Chen
paid $20,480 for operating expenses on behalf of the Company and as of September 30, 2023.
During the year ended September 30, 2022, Mr. Alborovi
paid $6,144 for operating expenses on behalf of the Company and as of September 30, 2022.
The amounts due to the related party are unsecured
and non-interest bearing with no set terms of repayment.
|
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v3.23.4
DISCONTINUED OPERATION
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Discontinued Operations and Disposal Groups [Abstract] |
|
| DISCONTINUED OPERATION |
Note 8 – DISCONTINUED
OPERATION
Through
September, 2023, the Company’s primary business was the sale of various consumer products and accessories. As of January 1,
2023, the Company ceased operations. On January 9, 2023, a change in control completed as the Company’s former majority
shareholder sold his 3,200,000 shares to an investor group for the consideration of $418,000. After the change in control, the
Company’s operations are determined by the new investor group. As such, the Company accounted for all of its revenue (loss),
liabilities and results of operations up to January 1, 2023 as discontinued operations.
The Company
has reclassified its previously issued financial statements to segregate the discontinued operations as of the earliest period reported.
The following
table presents information related to the liabilities that were classified as current liabilities from discontinued operations in our
balance sheets:
| Schedule of discontinued operations - balance sheet | |
September 30,
2023 | | |
September 30,
2022 | |
| Current Liabilities | |
| | | |
| | |
| Accounts payable and accrued expenses | |
$ | 12,000 | | |
$ | 12,000 | |
| | |
| | | |
| | |
| Total current liabilities from discontinued operations | |
$ | 12,000 | | |
$ | 12,000 | |
The following
table presents information related to the revenue and expenses of the discontinued operations that were classified as Income (Loss) from
discontinued operations in our income statement:
| Schedule of discontinued operations - income statement | |
September 30,
2023 | | |
September 30,
2022 | |
| | |
| | |
| |
| REVENUES | |
$ | 455 | | |
$ | – | |
| | |
| | | |
| | |
| GENERAL AND ADMINISTRATIVE EXPENSES | |
| – | | |
| – | |
| | |
| | | |
| | |
| AMORTIZATION OF INTANGIBLE ASSETS | |
| – | | |
| (2,400 | ) |
| | |
| | | |
| | |
| NET INCOME (LOSS) FROM OPERATION | |
$ | 455 | | |
$ | (2,400 | ) |
| | |
| | | |
| | |
| NET LOSS PER SHARE: BASIC AND DILUTED FROM DISCONTINUED OPERATION | |
$ | 0.00 | | |
$ | (0.00 | ) |
| | |
| | | |
| | |
| WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED | |
| 5,920,000 | | |
| 5,920,000 | |
|
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-Topic 205
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v3.23.4
INCOME TAXES
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Income Tax Disclosure [Abstract] |
|
| INCOME TAXES |
Note 9 – INCOME
TAXES
Our Company has not filed
any federal income tax returns and we are currently not subject to state income tax filing requirements. As of September 30, 2023, we
have net operating loss carryforwards, on a book basis, of $117,632 which may be available to reduce various future years' federal taxable
income. Future tax benefits which may result from these losses have not been recognized in these financial statements, as their realization
is determined not likely to occur and accordingly, we have recorded a valuation allowance for the deferred tax asset relating to the net
operating loss carry forwards.
The following table presents
the current income tax provision for federal and state income taxes for the years ended September 30, 2023 and 2022:
| Schedule of income tax provision | |
| | |
| |
| | |
2023 | | |
2022 | |
| Current tax provisions: | |
| | | |
| | |
| Federal | |
$ | – | | |
$ | – | |
| State | |
| – | | |
| – | |
| Total provision for income taxes | |
$ | – | | |
$ | – | |
Reconciliations
of the U.S. federal statutory rate to the actual tax rate for the years ended September 30, 2023 and 2022:
| Schedule of tax rates |
|
|
|
|
|
|
|
|
| |
|
2023 |
|
|
2022 |
|
| US federal statutory income tax rate |
|
|
21.0% |
|
|
|
21.0% |
|
| Increase in valuation reserve |
|
|
-21.0% |
|
|
|
-21.0% |
|
| Total provision for income taxes |
|
|
0.0% |
|
|
|
0.0% |
|
The components
of our deferred tax assets as of September 30, 2023 and 2022 consisted of the following:
| Schedule of deferred tax assets |
|
|
|
|
|
|
|
|
| |
|
2023 |
|
|
2022 |
|
| Net operating loss carry forwards |
|
$ |
24,703 |
|
|
$ |
16,900 |
|
| Less: valuation allowance |
|
|
(24,703 |
) |
|
|
(16,900 |
) |
| Net deferred tax assets |
|
$ |
– |
|
|
$ |
– |
|
During
the year ended September 30, 2023, the valuation reserve increased $7,803 compared to an increase of $9,744 during the year
ended September 30, 2022. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not
that our Company will not realize some portion or all of the deferred tax assets. The ultimate realization of deferred tax assets is dependent
upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers
the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment.
As a result, management determined, as of September 30, 2023, that it was more likely than not the deferred tax assets would not be realized.
As noted
above, we have not filed any federal tax returns, but we plan on bringing our tax filings current as soon as is practical.
|
| X |
- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13
Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//740/tableOfContent
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-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21
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-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1
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-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
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-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1
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-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
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-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2
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-Section 50
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v3.23.4
Note 10 – SUBSEQUENT EVENTS
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Subsequent Events [Abstract] |
|
| Note 10 – SUBSEQUENT EVENTS |
Note 10 – SUBSEQUENT EVENTS
In accordance with SFAS 165 (ASC 855-10) the Company
has analyzed its operations subsequent to September 30, 2023 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 statements.
Management
expects that its business will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s
business and the duration for which it may have an impact cannot be determined at this time.
|
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v3.23.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Accounting Policies [Abstract] |
|
| 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.
|
| Use of Estimates |
Use of Estimates
The preparation of financial statements in conformity
with US GAAP 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 equivalents |
Cash equivalents
The Company considers all highly liquid investments
with maturities of three months or less at the time of purchase to be cash equivalents. The cash equivalents as of September 30, 2023
and 2022 were $159 and $0, respectively.
|
| Fair Value of Financial Instruments |
Fair Value of Financial Instruments
FASB ASC Topic 820, "Fair Value Measurement," defines
fair value as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous
market for the asset or liability in an orderly transaction between market participants on the measurement date. The standards apply to
recurring and nonrecurring fair value measurements of financial and non-financial assets and liabilities. The Company determines the fair
values of its assets and liabilities based on a fair value hierarchy that includes three levels of inputs that may be used to measure
fair value.
The three levels are defined as follows:
| 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 its short-term nature, the carrying value of
cash, director loans and issuance of common stock approximated fair value at September 30, 2023.
|
| Income Taxes |
Income Taxes
The Company is a C Corporation under the Internal
Revenue Code and a similar section of the state code.
All income tax amounts reflect the use of the liability
method under accounting for income taxes. Income taxes are provided for the tax effects of transactions reported in the financial statements
and consist of taxes currently due plus deferred taxes arising primarily from differences between financial and tax reporting purposes.
Current year expense represents the amount of income taxes paid, payable or refundable for the period.
Deferred income taxes, net of appropriate valuation
allowances, are determined using the tax rates expected to be in effect when the taxes are actually paid. Valuation allowances are recorded
against deferred tax assets when it is more likely than not that such assets will not be realized. When an uncertain tax position meets
the more likely than not recognition threshold, the position is measured to determine the amount of benefit or expense to recognize in
the financial statements.
The Company’s income tax returns are subject
to review and examination by federal, state and local governmental authorities. As of September 30, 2023, our September 30, 2022 tax return
was open to examination with federal, state and local governmental authorities. To the extent penalties and interest are incurred through
an examination, they would be included as part of operations in the statement of operations.
|
| Long-Lived Assets – Intangible Assets |
Long-Lived Assets – Intangible Assets
We account for our intangible assets in accordance
with ASC Subtopic 350-30, General Intangibles Other Than Goodwill, and ASC Subtopic 360-10-05, Accounting for the Impairment or Disposal
of Long-Lived Assets. ASC Subtopic 350-30 requires assets to be measured based on the fair value of the consideration given or the fair
value of the assets (or net assets) acquired, whichever is more clearly evident and, thus, more reliably measurable. Further, ASC Subtopic
350-30 requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period
to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life
is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. Costs
of internally developing, maintaining, or restoring intangible assets are recognized as an expense when incurred.
|
| Impairment of Long-Lived Assets |
Impairment of Long-Lived Assets
We continually monitor events and changes in circumstances
that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present,
the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered
through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets,
the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed
of are reported at the lower of the carrying amount or the fair value less costs to sell. During the year ended September 30, 2023 we
recognized $0 of impairment expense.
|
| Basic Income (Loss) Per Share |
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 September 30, 2023 there were no potentially dilutive debt or equity instruments issued or outstanding.
|
| Comprehensive Income |
Comprehensive Income
Comprehensive income is defined as all changes in
stockholders’ equity, exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income
or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments
in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of September 30, 2023 were no differences between
our comprehensive loss and net loss.
|
| Recent Accounting Pronouncements |
Recent Accounting Pronouncements
We have reviewed all the recently issued, but not
yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
|
| Risks and Uncertainties |
Risks and Uncertainties
The ultimate impact of the COVID-19 pandemic on the
Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with
confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19
pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an
extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot
be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results
of operations.
Management expects that its business will be impacted
to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which
it may have an impact cannot be determined at this time.
|
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v3.23.4
DISCONTINUED OPERATION (Tables)
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Discontinued Operations and Disposal Groups [Abstract] |
|
| Schedule of discontinued operations - balance sheet |
| Schedule of discontinued operations - balance sheet | |
September 30,
2023 | | |
September 30,
2022 | |
| Current Liabilities | |
| | | |
| | |
| Accounts payable and accrued expenses | |
$ | 12,000 | | |
$ | 12,000 | |
| | |
| | | |
| | |
| Total current liabilities from discontinued operations | |
$ | 12,000 | | |
$ | 12,000 | |
|
| Schedule of discontinued operations - income statement |
| Schedule of discontinued operations - income statement | |
September 30,
2023 | | |
September 30,
2022 | |
| | |
| | |
| |
| REVENUES | |
$ | 455 | | |
$ | – | |
| | |
| | | |
| | |
| GENERAL AND ADMINISTRATIVE EXPENSES | |
| – | | |
| – | |
| | |
| | | |
| | |
| AMORTIZATION OF INTANGIBLE ASSETS | |
| – | | |
| (2,400 | ) |
| | |
| | | |
| | |
| NET INCOME (LOSS) FROM OPERATION | |
$ | 455 | | |
$ | (2,400 | ) |
| | |
| | | |
| | |
| NET LOSS PER SHARE: BASIC AND DILUTED FROM DISCONTINUED OPERATION | |
$ | 0.00 | | |
$ | (0.00 | ) |
| | |
| | | |
| | |
| WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED | |
| 5,920,000 | | |
| 5,920,000 | |
|
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v3.23.4
INCOME TAXES (Tables)
|
12 Months Ended |
Sep. 30, 2023 |
|---|
| Income Tax Disclosure [Abstract] |
|
| Schedule of income tax provision |
| Schedule of income tax provision | |
| | |
| |
| | |
2023 | | |
2022 | |
| Current tax provisions: | |
| | | |
| | |
| Federal | |
$ | – | | |
$ | – | |
| State | |
| – | | |
| – | |
| Total provision for income taxes | |
$ | – | | |
$ | – | |
|
| Schedule of tax rates |
| Schedule of tax rates |
|
|
|
|
|
|
|
|
| |
|
2023 |
|
|
2022 |
|
| US federal statutory income tax rate |
|
|
21.0% |
|
|
|
21.0% |
|
| Increase in valuation reserve |
|
|
-21.0% |
|
|
|
-21.0% |
|
| Total provision for income taxes |
|
|
0.0% |
|
|
|
0.0% |
|
|
| Schedule of deferred tax assets |
| Schedule of deferred tax assets |
|
|
|
|
|
|
|
|
| |
|
2023 |
|
|
2022 |
|
| Net operating loss carry forwards |
|
$ |
24,703 |
|
|
$ |
16,900 |
|
| Less: valuation allowance |
|
|
(24,703 |
) |
|
|
(16,900 |
) |
| Net deferred tax assets |
|
$ |
– |
|
|
$ |
– |
|
|
| X |
- DefinitionTabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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v3.23.4
COMMON STOCK (Details Narrative) - $ / shares
|
Sep. 30, 2023 |
Sep. 30, 2022 |
| Equity [Abstract] |
|
|
| Common Stock, Shares Authorized |
75,000,000
|
75,000,000
|
| Common Stock, Par or Stated Value Per Share |
$ 0.0001
|
$ 0.0001
|
| Common Stock, Shares, Issued |
5,920,000
|
5,920,000
|
| Common Stock, Shares, Outstanding |
5,920,000
|
5,920,000
|
| X |
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v3.23.4
Discontinued Operations (Details - Income Statement) - USD ($)
|
12 Months Ended |
Sep. 30, 2023 |
Sep. 30, 2022 |
| Discontinued Operations and Disposal Groups [Abstract] |
|
|
| REVENUES |
$ 455
|
$ 0
|
| GENERAL AND ADMINISTRATIVE EXPENSES |
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|
0
|
| AMORTIZATION OF INTANGIBLE ASSETS |
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|
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|
| NET INCOME (LOSS) FROM OPERATION |
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|
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|
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|
| Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic Share |
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|
$ (0.00)
|
| Weighted Average Number of Shares Outstanding, Basic |
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|
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|
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5,920,000
|
5,920,000
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