Regnum (RGMP) 10-K15 Apr 222021 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2021	Apr. 14, 2022	Jun. 30, 2021
Cover [Abstract]
Entity Registrant Name	Regnum Corp.
Entity Central Index Key	0001716324
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		22,950,000
Entity Public Float			$ 113,400
Document Annual Report	true
Document Transition Report	false
Entity File Number	333-222083
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	82-0832447
Entity Interactive Data Current	Yes
Icfr Auditor Attestation Flag	false
Entity Address Address Line 1	600 Third Avenue, 19th Floor
Entity Address City Or Town	New York
Entity Address State Or Province	NY
Entity Address Postal Zip Code	10016
City Area Code	877
Local Phone Number	313-2232
Auditor Firm Id	6580
Auditor Location	Los Angeles, California
Auditor Name	GreenGrowthCPAs

Balance Sheet

Balance Sheet - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash	$ 1,488,419	$ 0
Accounts receivable	0	4,500
Prepaid expenses	500	0
Total Current Assets	1,488,919	4,500
OTHER ASSETS
Total Other Assets	0	0
TOTAL ASSETS	1,488,919	4,500
CURRENT LIABILITIES
Accounts payable	2,000	5,523
Accrued expenses	16,285	0
Accrued taxes payable	800	800
Account payable - related party	339,179	48,570
Promissory note	1,510,479	0
Total Current Liabilities	1,868,742	54,893
TOTAL LIABILITIES	1,868,742	54,893
STOCKHOLDERS' EQUITY
Common stock: $0.001 par value, 80,000,000 shares authorized, 22,950,000 and 23,950,000 shares issued and outstanding at December 31, 2021 and 2020, respectively	22,950	23,950
Additional paid-in capital	18,550	77,150
Retained earnings	(421,323)	(151,493)
Total Stockholders' Equity	(379,823)	(50,393)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,488,919	$ 4,500

Balance Sheet (Parenthetical)

Balance Sheet (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares issued	22,950,000	23,950,000
Common stock, shares outstanding	22,950,000	23,950,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
Statements of Operations - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Statements of Operations
REVENUES	$ 0	$ 9,000
COST OF SALES	0	2,228
GROSS PROFIT	0	6,772
OPERATING EXPENSES
Amortization of intangible assets	0	4,808
Legal and professional fees	162,204	54,715
General and administrative	206,170	64,922
Total Operating Expenses	368,374	124,445
INCOME (LOSS) FROM OPERATIONS	(368,374)	(117,673)
OTHER INCOME/EXPENSES	98,544	0
INCOME (LOSS) BEFORE TAXES	(269,830)	(117,673)
INCOME TAX EXPENSE	0	0
NET INCOME (LOSS)	$ (269,830)	$ (117,673)
BASIC AND DILUTED INCOME PER COMMON SHARE	$ (0.01)	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	23,196,575	23,714,384

Statements of Stockholders' Equ

Statements of Stockholders' Equity - USD ($)	Total	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Dec. 31, 2019		22,950,000
Balance, amount at Dec. 31, 2019	$ 7,680	$ 22,950	$ 18,550	$ (33,820)
Common stock issued for services rendered, shares		1,000,000
Common stock issued for services rendered, amount	59,600	$ 1,000	58,600	0
Net loss for the year ended	(117,673)	$ 0	0	(117,673)
Balance, shares at Dec. 31, 2020		23,950,000
Balance, amount at Dec. 31, 2020	(50,393)	$ 23,950	77,150	(151,493)
Net loss for the year ended	(269,830)	$ 0	0	(269,830)
Cancellation of shares of common stock issued for services rendered, shares		(1,000,000)
Cancellation of shares of common stock issued for services rendered, amount	(59,600)	$ (1,000)	(58,600)	0
Balance, shares at Dec. 31, 2021		22,950,000
Balance, amount at Dec. 31, 2021	$ (379,823)	$ 22,950	$ 18,550	$ (421,323)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES
Net income (loss)	$ (269,830)	$ (117,673)
Adjustments to reconcile net loss to net cash provided by operating activities:
(Cancellation of) / Issuance of common stock for services	(59,600)	59,600
Intercompany interest expense	10,479	0
Amortization of intangible assets	0	4,808
Changes in operating assets and liabilities:
Accounts receivable	4,500	(4,500)
Prepaid expenses	(500)	0
Accounts payable	(3,523)	5,523
Accrued expenses	16,285	0
Account payable - related party	290,608	48,570
Net Cash Provided By (Used In) Operating Activities	(11,581)	(3,672)
INVESTING ACTIVITIES
Purchase of intangible assets	0	(6,000)
Sale of intangible assets	0	2,228
Net Cash Used in Investing Activities	0	(3,772)
FINANCING ACTIVITIES
Net borrowings under promissory note	1,500,000	0
Net Cash Provided by Financing Activities	1,500,000	0
NET INCREASE (DECREASE) IN CASH	1,488,419	(7,444)
CASH AT BEGINNING OF PERIOD	0	7,444
CASH AT END OF PERIOD	$ 1,488,419	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Business Regnum Corp. (the “Company”) was organized on March 31, 2016, under the laws of the State of Nevada. The Company was formed for the primary business purpose of servicing the increasing demand for premium entertainment content and becoming a depository of unpublished intellectual properties for resale with focus on achieving profitability and sustaining business growth. Following the acquisition by Phoenixus AG on April 7, 2021, the Company’s prior business model was abandoned and the Company is currently focused on developing and commercializing therapeutics that treat rare and infectious diseases, specifically in populations that are neglected or face adherence challenges. The Company has submitted a Company Related Action Notification in accordance with Financial Industry Regulatory Authority (“FINRA”) Rule 6490 (the “Corporate Action Notice”) on October 20, 2021, in connection with a proposed change of the Company’s name to Rovida Therapeutics, Inc. and the redomicile of the Company from Nevada to Delaware. The Corporate Actions have been approved by the board of directors of the Company and by holders of a majority of the outstanding shares of common stock of the Company. The Corporate Actions will be effectuated immediately following FINRA’s review thereof. 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 at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Basic Loss per Common Share Basic loss per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are 80,000,000 common stock shares authorized at $0.001 par value and 22,950,000 shares of common stock outstanding as of December 31, 2021. The Company had no potential dilutive shares of common stock as of December 31, 2021. Accounting Basis The basis is accounting principles generally accepted in the United States of America. The Company has adopted a December 31 fiscal year-end. Cash and Cash Equivalents Cash and cash equivalents include cash in banks and financial instruments which mature within six months of the date of purchase. Revenue Recognition Revenues from the sale of intellectual property are recognized when persuasive evidence of an arrangement exists, the intellectual property has been delivered or is made available for delivery, the customer can begin the use of the intellectual property, the fee is fixed or determinable and collectability is reasonably assured, which is generally upon execution of a purchase agreement and delivery of the intellectual property. Impairment of Long-Lived Assets The Company reviews and evaluates long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The assets are subject to impairment consideration under ASC 360-10-35-17 if events or circumstances indicate that their carrying amounts might not be recoverable. When the Company determines that an impairment analysis should be done, the analysis will be performed using rules of ASC 930-360-35, Asset Impairment, and 360-10-15-3 through 15-5, Impairment or Disposal of Long-Lived Assets. Income Taxes The Company provides for income taxes under ASC 740, Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. If applicable, the Company would classify interest and penalties related to uncertain tax positions in income tax expense. Through December 31, 2021, there has been no interest expense or penalties related to unrecognized tax benefits. Recent Accounting Pronouncements Revenue from Contracts with Customers (Topic 606)” Management has considered all recent accounting pronouncements issued since the last audit of the Company’s financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	12 Months Ended
STOCKHOLDERS EQUITY	Dec. 31, 2021
STOCKHOLDERS EQUITY
STOCKHOLDERS' EQUITY	2. STOCKHOLDERS’ EQUITY As of December 31, 2021, the Company has authorized 80,000,000 shares of $0.001 par value common stock, of which 22,950,000 shares are issued and outstanding compared to 23,950,000 shares issued and outstanding as of December 31, 2020. On March 3, 2020, the Company issued 1,000,000 shares of common stock for services rendered. The shares were valued at $0.06 per share, based upon the market closing price on the date of issuance. On April 1, 2021, the Company cancelled the 1,000,000 shares that had been issued for services rendered.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	3. RELATED PARTY TRANSACTIONS During the year ended December 31, 2020, the Company paid $6,877 to its President and Chief Executive Officer as compensation for executive services rendered through March 31, 2020. Additionally, Wookey Project Corp. and Wookey Search Corporation, both related parties, made $48,570 in payments on behalf of the Company for trade accounts payable during the year ended December 31, 2020. During the year ended December 31, 2021, in connection with the sale of the Company by Wookey to Phoenixus in April of 2021, and receipt by Wookey of the proceeds from the sale, Wookey Project and Wookey Search forgave the outstanding balances owed to them by the Company and the balance in Due to Related Party was eliminated with a corresponding amount recorded in Other Income for the forgiveness of debt. Vyera and SevenScore made payments on behalf of the Company between April and October of 2021 which have been recorded as accounts payable - related party. The accounts payable-related party balance is $339,179 and $ 48,570 as of December 31, 2021 and December 31, 2020, respectively. On May 13, 2021, the Company, entered into an Agreement and Plan of Merger (the “Merger Agreement”) with SevenScore. On September 1, 2021, the Merger Agreement was terminated by mutual agreement of the Company and SevenScore. No fees or penalties were paid in connection with the termination of the Merger Agreement, and both parties provided releases of liability with respect to the termination of the Merger Agreement. The Company is party to the following service agreements with Vyera Pharmaceuticals, which is also owned by Phoenixus: Management & Business Consulting Agreement Vyera as service provider, Shared Services Agreement, and Research & Development Services Agreement. Through these agreements, Regnum can receive and provide management level business strategy consulting and G&A support, and Regnum is able to receive R&D services. Services are invoiced to each party at an arm’s length markup. During 2021, a total of $164,874 was paid by the Company under these service agreements. On October 8, 2021, the Company received a loan in the principal amount of $1,500,000 from its principal shareholder, Phoenixus to support clinical development and general expenses. The loan is structured as a convertible promissory note and bears interest at the rate of 3% per annum, payable on maturity or conversion. The note will mature 365 days following the date of issue, unless earlier repurchased or converted. Phoenixus has an option to convert the principal and interest into common shares of Regnum at $0.40 per share, upon Regnum completing an equity financing of at least an additional $5,000,000 in the aggregate. At December 31, 2021, the balance of this note, including accrued interest, was $1,510,479.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2021
INCOME TAXES
INCOME TAXES	4. INCOME TAXES Income tax expense consists of the following: December 31, 2021 2020 Federal $ - $ - State - - Total $ - $ - Income tax expense differed from the amounts computed by applying the U.S. federal statutory tax rate applicable to the Company’s level of pretax income as a result of the following: December 31, 2021 2020 Federal tax at statutory rate $ - $ - State taxes, net of federal benefit - - Net operating loss carryforward - - Total $ - $ -

CONCENTRATION

CONCENTRATION	12 Months Ended
CONCENTRATION	Dec. 31, 2021
CONCENTRATION
CONCENTRATION	5. CONCENTRATION For the years ended December 31, 2020, revenues consisted of sales to six and five customers, respectively. As a result of the sale of the Company to Phoenixus on April 7, 2021 and related change in business model, there was no revenue in 2021. The Company currently relies on CytoDyn, its partner for development for leronlimab.

CHANGE IN CONTROL OF THE COMPAN

CHANGE IN CONTROL OF THE COMPANY	12 Months Ended
CHANGE IN CONTROL OF THE COMPANY	Dec. 31, 2021
CHANGE IN CONTROL OF THE COMPANY
CHANGE IN CONTROL OF THE COMPANY	6. CHANGE IN CONTROL OF THE COMPANY On April 7, 2021, Wookey Technologies Corporation, a Delaware corporation, the previous majority shareholder of the Company, entered into a stock purchase agreement for the sale of 20,000,000 shares of Common Stock of the Company, to Phoenixus AG, an accredited investor. Phoenixus AG also acquired an additional 2,680,000 shares of common stock from three minority shareholders. In connection with the sale of such shares, an aggregate of 1,000,000 shares of common stock held by Gary Allen (a former director of the Company) were returned to the Company for cancellation. As a result of the acquisition of 22,680,000 shares of common stock, and the cancellation of 1,000,000 shares, Phoenixus AG holds approximately 99% 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 the Company.

COMMITEMENTS AND CONTIGENCIES

COMMITEMENTS AND CONTIGENCIES	12 Months Ended
COMMITEMENTS AND CONTIGENCIES	Dec. 31, 2021
COMMITEMENTS AND CONTIGENCIES
COMMITEMENTS AND CONTIGENCIES	7. COMMITEMENTS AND CONTIGENCIES Contingencies The Company’s operations are subject to a variety of local, state, and federal regulation. Failure to comply with one or more of those regulations could result in fines, restrictions on its operations, or losses of permits that could result in the Company ceasing operations. Litigation and Claims From time to time, the Company may be involved in litigation relating to claims arising out of operations in the normal course of business. As of March 31, 2022, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on the results of the Company’s operations.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	8. SUBSEQUENT EVENTS On January 3, 2022, Regnum, CytoDyn, and SevenScore entered into an Assignment and Assumption Agreement (“Assignment”) of the Commercialization and License Agreement (the “License Agreement”) and a Supply Agreement (the “Supply Agreement”) executed between Vyera and CytoDyn on December 17, 2019. Through the Assignment, Regnum has the exclusive right to commercialize pharmaceutical preparations containing leronlimab (PRO 140) (the “Product”) for treatment of HIV in humans (the “Field”) in the United States (the “Territory”). In exchange for these agreements SevenScore will receive 4,094,023 shares of Regnum. In accordance with SFAS 165 Company management reviewed all material events through the date of this report and there are no additional material subsequent events to report.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Business	Regnum Corp. (the “Company”) was organized on March 31, 2016, under the laws of the State of Nevada. The Company was formed for the primary business purpose of servicing the increasing demand for premium entertainment content and becoming a depository of unpublished intellectual properties for resale with focus on achieving profitability and sustaining business growth. Following the acquisition by Phoenixus AG on April 7, 2021, the Company’s prior business model was abandoned and the Company is currently focused on developing and commercializing therapeutics that treat rare and infectious diseases, specifically in populations that are neglected or face adherence challenges. The Company has submitted a Company Related Action Notification in accordance with Financial Industry Regulatory Authority (“FINRA”) Rule 6490 (the “Corporate Action Notice”) on October 20, 2021, in connection with a proposed change of the Company’s name to Rovida Therapeutics, Inc. and the redomicile of the Company from Nevada to Delaware. The Corporate Actions have been approved by the board of directors of the Company and by holders of a majority of the outstanding shares of common stock of the Company. The Corporate Actions will be effectuated immediately following FINRA’s review thereof.
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 at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Basic Loss per Common Share	Basic loss per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are 80,000,000 common stock shares authorized at $0.001 par value and 22,950,000 shares of common stock outstanding as of December 31, 2021. The Company had no potential dilutive shares of common stock as of December 31, 2021.
Accounting Basis	The basis is accounting principles generally accepted in the United States of America. The Company has adopted a December 31 fiscal year-end.
Cash and Cash Equivalents	Cash and cash equivalents include cash in banks and financial instruments which mature within six months of the date of purchase.
Revenue Recognition	Revenues from the sale of intellectual property are recognized when persuasive evidence of an arrangement exists, the intellectual property has been delivered or is made available for delivery, the customer can begin the use of the intellectual property, the fee is fixed or determinable and collectability is reasonably assured, which is generally upon execution of a purchase agreement and delivery of the intellectual property.
Impairment of Long-Lived Assets	The Company reviews and evaluates long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The assets are subject to impairment consideration under ASC 360-10-35-17 if events or circumstances indicate that their carrying amounts might not be recoverable. When the Company determines that an impairment analysis should be done, the analysis will be performed using rules of ASC 930-360-35, Asset Impairment, and 360-10-15-3 through 15-5, Impairment or Disposal of Long-Lived Assets.
Income Taxes	The Company provides for income taxes under ASC 740, Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. If applicable, the Company would classify interest and penalties related to uncertain tax positions in income tax expense. Through December 31, 2021, there has been no interest expense or penalties related to unrecognized tax benefits.
Recent Accounting Pronouncements	In May 2014, the FASB issued ASU 2014-09 “ Revenue from Contracts with Customers (Topic 606)” Management has considered all recent accounting pronouncements issued since the last audit of the Company’s financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2021
INCOME TAXES
Schedule of Income tax expense	December 31, 2021 2020 Federal $ - $ - State - - Total $ - $ -
Schedule of Income tax expense differed from amount computed by the U.S. federal statutory tax rate	December 31, 2021 2020 Federal tax at statutory rate $ - $ - State taxes, net of federal benefit - - Net operating loss carryforward - - Total $ - $ -

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares outstanding	22,950,000	23,950,000

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - $ / shares	Apr. 05, 2021	Mar. 03, 2020	Dec. 31, 2021	Dec. 31, 2020
STOCKHOLDERS EQUITY
Common stock, par value			$ 0.001	$ 0.001
Common stock, shares authorized			80,000,000	80,000,000
Common stock, shares issued			22,950,000	23,950,000
Issue of common stock for services	1,000,000	1,000,000
Market closing price per share		$ 0.06
Common stock, shares outstanding			22,950,000	23,950,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Oct. 08, 2021	Dec. 31, 2020	Dec. 31, 2021
Account payable - related party		$ 48,570	$ 339,179
Loan principal amount	$ 1,500,000
Bears interest rate	3.00%
Convert principal and interest rate in common shraes	$ 0.40
Aggregated financing equity	$ 5,000,000
Accrued interest	$ 1,510,479
SevenScore [Member]
Account payable - related party		48,570
President and Chief Executive Officer [Member]
Compensation for executive services		$ 6,877
Service Agreements [Member]
Payment for related party			$ 164,874

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
INCOME TAXES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES
Federal	$ 0	$ 0
State	0	0
Total	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES
Federal tax at statutory rate	$ 0	$ 0
State taxes, net of federal benefit	0	0
Net operating loss carryforward	0	0
Total	$ 0	$ 0

CHANGE IN CONTROL OF THE COMP_2

CHANGE IN CONTROL OF THE COMPANY (Details Narrative)	Apr. 07, 2021shares
Sale of Stock, Number of Shares Issued in Transaction	20,000,000
Stock Purchase Agreement [Member]
Acquisition of shares of common stock	22,680,000
Gary Allen [Member]
Cancellation of common shares issued for services rendered, shares	1,000,000
Phoenixus AG [Member]
Holding percentage of issued and outstanding shares of common stock	99.00%
Cancellation of common shares issued for services rendered, shares	1,000,000
Phoenixus AG [Member] \| Three minority shareholders [Member] \| Stock Purchase Agreement [Member]
Acquisition of additional shares of common stock	2,680,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Jan. 03, 2022shares
SUBSEQUENT EVENTS
Common stock shares reserved for future issuance	4,094,023