Form 10-Q - Quarterly report [Sections 13 or 15(d)]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the quarterly period ended September 30, 2024

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

For the transition period from ______ to ______

Commission file number 333-213608

ATLANTIS GLORY INC.

(Exact name of registrant as specified in its charter)

Nevada

38-3995730

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification No.)

8742

(Primary Standard Industrial Classification Code Number)

Room 2106, Beautiful Group Tower, 77 Connaught Road Central, Hong Kong

(Address of principal executive offices)

Registrant’s telephone number, including area code: +852 4620 9298

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

Title of each class		Trading Symbol(s)		Name of exchange on which registered
N/A		N/A		N/A

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☐ Yes ☒ No

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit 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 emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

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

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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

APPLICABLE ONLY TO CORPORATE ISSUERS

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

The number of shares outstanding of the registrant’s common stock as of November 8, 2024 was 603,970,000 shares.

ATLANTIS GLORY INC.

QUARTERLY REPORT ON FORM 10-Q

For the nine months ended September 30, 2024

Part I – FINANCIAL INFORMATION

Item 1.	Financial Statements (unaudited)	2

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11

Item 3.	Quantitative and Qualitative Disclosures about Market Risk	13

Item 4.	Controls and Procedures	14

Part II – OTHER INFORMATION

Item 1.	Legal Proceedings	15

Item 1A.	Risk Factors	15

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15

Item 3.	Defaults Upon Senior Securities	15

Item 4.	Mine Safety Disclosures	15

Item 5.	Other Information	15

Item 6.	Exhibits	16

SIGNATURES		17

PART I FINANCIAL INFORMATION

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

Information contained in this quarterly report on Form 10-Q contains “forward-looking statements.” These forward-looking statements are contained principally in the section titled “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and are generally identifiable by use of the words “may,” “will,” “should,” “expect,” “anticipate,” “estimate,” “believe,” “intend” or “project” or the negative of these words or other variations on these words or comparable terminology. The forward-looking statements herein represent our expectations, beliefs, plans, intentions or strategies concerning future events, including, but not limited to: our ability to consummate the Merger, as such term is defined below; the continued services of the Custodian as such term is defined below; our future financial performance; the continuation of historical trends; the sufficiency of our resources in funding our operations; our intention to engage in mergers and acquisitions; and our liquidity and capital needs. Our forward-looking statements are based on assumptions that may be incorrect, and there can be no assurance that any projections or other expectations included in any forward-looking statements will come to pass. Moreover, our forward-looking statements are subject to various known and unknown risks, uncertainties and other factors that may cause our actual results, performance, or achievements to be materially different from future results, performance or achievements expressed or implied by any forward-looking statements. These risks, uncertainties and other factors include but are not limited to: the risks of limited management, labor, and financial resources; our ability to establish and maintain adequate internal controls; our ability to develop and maintain a market in our securities; and our ability obtain financing, if and when needed, on terms that are acceptable. Except as required by applicable laws, we undertake no obligation to update publicly any forward-looking statements for any reason, even if new information becomes available or other events occur in the future.

As used in this quarterly report on Form 10-Q, “we”, “our”, “us” and the “Company” refer to Atlantis Glory Inc. a Nevada corporation unless the context requires otherwise.

Item 1. Financial Statements.

Index to Financial Statements

	Page
FINANCIAL STATEMENTS:

Balance Sheets	3

Statements of Operations and Comprehensive Loss for the three and nine months ended September 30, 2024 and 2023	4

Statements of Changes in Stockholders’ Equity for the nine months ended September 30, 2024 and 2023	5

Statements of Cash Flows for the nine months ended September 30, 2024 and 2023	6

Notes to the Financial Statements	7

ATLANTIS GLORY INC.

Balance Sheets

	September 30, 2024			December 31, 2023
	(Unaudited)			(Audited)
Assets
Current Assets
Prepayment	$	30		$	-
Total Assets		30			-

Liabilities and Stockholders’ Deficit
Current Liabilities
Accrued expenses and other liabilities	$	6,400		$	10,400
Amount due to a director		148,414			120,549
Total current liabilities		154,814			130,949

Total Liabilities		154,814			130,949

Stockholders’ Deficit
Preferred stock $0.001 par value, 10,000,000 shares authorized, 10,000,000 and 10,000,000 shares outstanding as of September 30, 2024 and December 31, 2023, respectively		10,000			10,000
Common Stock $0.001 par value, 990,000,000 shares authorized, 603,970,000 shares and 603,970,000 shares outstanding as of September 30, 2024 and December 31, 2023, respectively		603,970			603,970
Additional paid in capital		321,809			321,809
Accumulated deficit		(1,090,563	)		(1,066,728	)
Total stockholders’ deficit		(154,784	)		(130,949	)

Total liabilities and stockholders’ deficit	$	30		$	-

The accompanying notes are an integral part of these financial statements

ATLANTIS GLORY INC.

Statements of Operations and Comprehensive Loss

(Unaudited)

	2024			2023			2024			2023
	For the Three Months Ended						For the Nine months Ended
	September 30,						September 30,
	2024			2023			2024			2023

Revenue
Total revenue, net	$	-		$	-		$	-		$	-

Operating expenses
General and administrative expenses		7,350			7,250			23,835			52,781
Total operating expenses		7,350			7,250			23,835			52,781

Loss from operations before income taxes		(7,350	)		(7,250	)		(23,835	)		(52,781	)
Income tax expense		-			-			-			-
Net Loss	$	(7,350	)	$	(7,250	)	$	(23,835	)	$	(52,781	)

Weighted average number of ordinary shares
Basic and diluted		603,970,000			603,970,000			603,970,000			603,970,000

Earnings per share
Basic and diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

The accompanying notes are an integral part of these financial statements

ATLANTIS GLORY INC.

Statements of Changes in Shareholders’ Equity

(Unaudited)

	Shares		Amount		Shares		Amount		capital		Deficit			Total
	Preferred Stock				Common Stock				Additional paid in		Accumulated
	Shares		Amount		Shares		Amount		capital		Deficit			Total
Balance, December 31, 2022		10,000,000	$	10,000		603,970,000	$	603,970	$	321,809	$	(998,702	)	$	(62,923	)
Net loss		-		-		-		-		-		(35,556	)		(35,556	)
Balance, March 31, 2023		10,000,000	$	10,000		603,970,000	$	603,970	$	321,809	$	(1,034,258	)	$	(98,479	)
Net loss		-		-		-		-		-		(9,975	)		(9,975	)
Balance, June 30, 2023		10,000,000	$	10,000		603,970,000	$	603,970	$	321,809	$	(1,044,233	)	$	(108,454	)
Net loss		-		-		-		-		-		(7,250	)		(7,250	)
Balance, September 30, 2023		10,000,000	$	10,000		603,970,000	$	603,970	$	321,809	$	(1,051,483	)	$	(115,704	)

	Preferred Stock				Common Stock				Additional paid in		Accumulated
	Shares		Amount		Shares		Amount		capital		Deficit			Total
Balance, December 31, 2023		10,000,000	$	10,000		603,970,000	$	603,970	$	321,809	$	(1,066,728	)	$	(130,949	)
Net loss		-		-		-		-		-		(9,005	)		(9,005	)
Balance, March 31, 2024		10,000,000	$	10,000		603,970,000	$	603,970	$	321,809	$	(1,075,733	)	$	(139,954	)
Net loss		-		-		-		-		-		(7,480	)		(7,480	)
Balance, June 30, 2024		10,000,000	$	10,000		603,970,000	$	603,970	$	321,809	$	(1,083,213	)	$	(147,434	)
Balance		10,000,000	$	10,000		603,970,000	$	603,970	$	321,809	$	(1,083,213	)	$	(147,434	)
Net loss		-		-		-		-		-		(7,350	)		(7,350	)
Balance, September 30, 2024		10,000,000	$	10,000		603,970,000	$	603,970	$	321,809	$	(1,090,563	)	$	(154,784	)
Balance		10,000,000	$	10,000		603,970,000	$	603,970	$	321,809	$	(1,090,563	)	$	(154,784	)

The accompanying notes are an integral part of these financial statements

ATLANTIS GLORY INC.

Statements of Cash Flows

(Unaudited)

	2024			2023
	For the Nine months Ended
	September 30,
	2024			2023
Cash Flows From Operating Activities
Net loss	$	(23,835	)	$	(52,781	)
Adjustments to reconcile net income to net cash provided by operating activities:
Changes in operating assets and liabilities:
Prepayment		(30	)		9,000
Accrued expenses and other current liabilities		(4,000	)		(550	)
Net cash used in operating activities	$	(27,865	)	$	(44,331	)

Cash Flows From Financing Activities
Proceeds from related parties	$	27,865		$	44,331
Net cash provided by financing activities	$	27,865		$	44,331

Net (decrease) increase in cash and cash equivalents		-			-
Cash and cash equivalents, beginning of year		-			-
Cash and cash equivalents, end of year	$	-		$	-

Supplemental disclosure of cash flow information
Cash paid for income tax expense	$	-		$	-
Cash paid for interest expense	$	-		$	-

The accompanying notes are an integral part of these financial statements

ATLANTIS GLORY INC.

NOTES TO UNAUDITED FINANCIAL STATEMENTS

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

Atlantis Glory Inc. (formerly known as Shengshi Elevator International Holding Group Inc.) (“Atlantis”, “Shengshi Holding”, or the “Company”), together with its subsidiaries, focus on elevator technology research and development, sales, maintenance, and installation.

Galem Group, Inc. was incorporated in the State of Nevada on March 31, 2016. On September 5, 2019, Galem Group Inc. changed its name to Shengshi Elevator International Holding Group Inc.

On October 19, 2018, Shengshi International Holdings Co., Ltd. (“Shengshi International”) was incorporated under the law of Cayman Islands.

On September 30, 2019, Shengshi Holding entered into a share exchange agreement (the “Share Exchange Agreement”) with Shengshi International. Under the Share Exchange Agreement, One Hundred Percent (100%) of the ownership interest of Shengshi International was exchanged for 600,000,000 shares of common stock of Shengshi Holding. The former stockholders of Shengshi International acquired a majority of the issued and outstanding common stock as a result of the share exchange transaction.

The following is the organization structure of Shengshi International along with ownership detail and its subsidiaries:

Shengshi Shengshun (Hong Kong) Co., Ltd. (“Shengshi Hong Kong”), was established in Hong Kong Special Administrative Region of the People’s Republic of China (the “PRC”) on September 18, 2018.

Shengshi Yinghe (Shenzhen) Technology Co. Ltd. was established as a wholly foreign owned enterprise on November 08, 2018 under the laws of the PRC.

Shenzhen Shengshi Elevator Co., Ltd. (“Shenzhen Shengshi”) was incorporated on April 2, 2014 under the laws of the PRC. Shenzhen Shengshi is an elevator provider company and provides one-stop service to its customers.

Sichuan Shengshi Elevator Technology Co., Ltd. (“Sichuan Shengshi”) was incorporated on July 13, 2018 under the laws of the PRC. Sichuan Shengshi is a wholly owned subsidiary of Shenzhen Shengshi, which has the same business scope and offers similar products and services as Shenzhen Shengshi.

The Company has been dormant since May 14, 2020.

On May 18, 2021, as a result of a receivership in Clark County, Nevada, Case Number: A-21-827642-F, David Lazar was appointed receiver of the Company. Receiver David Lazar was granted the authority to rehabilitate the Company, including but not limited to the reinstatement or revival of the Company’s corporate charter with the Nevada Secretary of State, to prepare and file all documents as reasonably necessary to comply with Rule 15c2-11 of the Securities Act of 1934, to collect the debts and property belonging to the Company, to compromise and settle with any debtor of the Company, to prosecute and defend lawsuits in the name of the Company, to do all other acts as might be done by the Company, to do all other acts as may be reasonable or necessary to continue the business of the Company, and to appoint agents for the exercise of these duties. Receiver David Lazar saw no possibility of recovering any assets located in China and accessing any information of subsidiaries. The subsidiaries in China were deconsolidated.

On September 8, 2021, as a result of Order barring unasserted claims and terminating receivership in Clark County, Nevada, Case Number: A-21-827642-F, the claimants and creditors of the Company were barred from presenting claims and debts against the Company which arose on or before the date of the Order.

On July 28, 2021 the Company designated 10,000,000 shares of Series A Preferred Stock with a par value of $0.001. These shares were awarded to Custodian Ventures managed by David Lazar in satisfaction of a judgement in the amount of $53,679.52 and for services performed for the Company. The Series A Preferred Stock was valued at $250,000 and was based on the current market pricing for a shell company of this nature.

On December 22, 2021, a Stock Purchase Agreement was entered into between NYJJ (Hong Kong) Limited (the “Seller”) and Atlantis Glory Company Limited (the “Purchaser”), whose controlling person is Ms. CHENG, Sau Heung, wherein the Purchaser purchased 10,000,000 shares of Series A Preferred Shares, par value $0.001 per share (the “Shares”), of Shengshi Elevator International Holding Group, Inc., a Nevada corporation (the “Company”). As a result, the Purchaser became an approximately 90% holder of the voting rights of the issued and outstanding shares of the Company, on a fully-diluted basis, and became the controlling shareholder. The consideration paid for the Shares was $400,000. The source of the cash consideration for the Shares was personal fund of the controlling person of Purchaser.

On January 3, 2022, the sole officer and director of the Company, David Lazar, tendered his resignations as Director, President, Chief Executive Officer, Secretary, and Treasurer of the Company, and appointed Ms. CHENG, Sau Heung as new President, Chief Executive Officer, Secretary, Treasurer, and Director of the Company, effective January 5, 2022.

On March 28, 2022, Shengshi Elevator International Holding Group, Inc. (the “Company”), amended its articles of incorporation, changing its name to Atlantis Glory Inc. (the “Name Change”). The change was made in anticipation of entering into a new line of business operations. Market effective February 28, 2023, the Company changed its stock ticker symbol from SSDT to AGLY (the “Symbol Change”). The Company’s name change and symbol change were announced by FINRA in their daily list on February 27, 2023.

The Company’s year-end is December 31.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying financial statements have been prepared in accordance with the Financial Accounting Standards Board (“FASB”) “FASB Accounting Standard Codification™” (the “Codification”) which is the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in conformity with generally accepted accounting principles (“GAAP”) in the United States.

Management’s Representation of Interim Financial Statements

The accompanying unaudited financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company uses the same accounting policies in preparing quarterly and annual financial statements. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These financial statements include all of the adjustments, which in the opinion of management are necessary to a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year. These financial statements should be read in conjunction with the audited financial statements and notes thereto on December 31, 2023, as presented in the Company’s Annual Report on Form 10-K.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ from those estimates. Significant items subject to such estimates and assumptions include valuation of inventory, and recoverability of carrying amount and the estimated useful lives of long-lived assets.

Cash and cash equivalents

The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents as of September 30, 2024.

Income taxes

The Company accounts for income taxes under FASB ASC 740, “Accounting for Income Taxes”. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. FASB ASC 740-10-05, “Accounting for Uncertainty in Income Taxes” prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities.

The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. The Company assesses the validity of its conclusions regarding uncertain tax positions quarterly to determine if facts or circumstances have arisen that might cause it to change its judgment regarding the likelihood of a tax position’s sustainability under audit.

Net Loss per Share

Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share.” Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding.

Recent Accounting Pronouncements

There are no recent accounting pronouncements that impact the Company’s operations.

NOTE 3 – GOING CONCERN

As of September 30, 2024, the Company had $-0- in cash and cash equivalents. The Company has net loss of $23,835 for the period ended September 30, 2024 and has negative working capital of $154,784 and accumulated deficit of $1,090,563 as of September 30, 2024. Losses have principally occurred as a result of the substantial resources required for professional fees and general and administrative expenses associated with our operations. The continuation of the Company as a going concern through December 31, 2024 is dependent upon the continued financial support from its stockholders or external financing. Management believes the existing stockholders will provide the additional cash to meet with the Company’s obligations as they become due. However, there is no assurance that the Company will be successful in securing sufficient funds to sustain the operations.

These conditions raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effect on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the outcome of these uncertainties. The Company may raise additional capital through the sale of its equity securities, or through borrowings from financial institutions and related parties. Management believes that the actions presently being taken to obtain additional funding and implement its strategic plan provides the opportunity for the Company to continue as a going concern.

NOTE 4 – LIABILITIES AND RELATED PARTY NOTES PAYABLE

As of September 30, 2024, and December 31, 2023, there were $154,814 and $130,949 in liabilities on the Company’s balance sheet. Included in the balance were $148,414 and $120,549 on-demand loans advanced to the Company by CHENG, Sau Heung, the Company’s CEO.

As a result of Order barring unasserted claims and terminating receivership in Clark County, Nevada as stated in Note 1 to the financial statements, the claimants and creditors of the Company are barred from presenting claims and debts against the Company which arose on or before the date of the Order, September 8, 2021. The liabilities as of September 30, 2024 and December 31, 2023 were not subject to this Order.

NOTE 5 – EQUITY

Common Stock

As of September 30, 2024 and December 31, 2023, the Company has authorized 990,000,000 shares of $0.001 par value, common stock, respectively.

As of September 30, 2024 and December 31, 2023, there were 603,970,000 shares of Common Stock issued and outstanding, respectively.

Preferred Stock

On July 28, 2021, the Company designated 10,000,000 shares of Series A Preferred Stock with a par value of $0.001. These shares were awarded to Custodian Ventures managed by David Lazar in satisfaction of a judgment for $53,679 and services performed for the Company. The Series A Preferred Stock was valued at $250,000 and was based on the current market pricing for a shell company of this nature. These shares have the following rights:

Dividend Provisions.

Subject to the rights of any existing series of Preferred Stock or to the rights of any series of Preferred Stock which may from time to time hereafter come into existence, the holders of shares of Series A Preferred Stock shall be entitled to receive dividends, out of any assets legally available therefor, upon any payment of any dividend (payable other than in Common Stock or other securities and rights convertible into or entitling the holder thereof to receive, directly or indirectly, additional shares of Common Stock of the Corporation) on the Common Stock of the Corporation, as and if declared by the Board of Directors, as if the Series A Preferred Stock had been converted into Common Stock.

Liquidation Preference. In the event of any liquidation, dissolution, or winding up of the Corporation, either voluntary or involuntary, the holders of the Series A Preferred Stock shall be entitled to receive, prior and in preference to any distribution of any of the assets of the Corporation to the holders of Common Stock, or any other series or class of common stock of the Corporation, whether now in existence or hereafter created by an amendment to the articles of incorporation of the Corporation or by a certificate of designation.

Conversion.

The holders of the Series A Preferred Stock, shall have conversion rights as follows (the “Conversion Rights”): (a) Right to Convert. Subject to Section 4(c), the holder of issued and outstanding shares of Series A Preferred Stock shall be entitled to convert the Series A Preferred Stock, at the option of the holder(s) thereof, at any time after the date of issuance of such shares, at the office of the Corporation or any transfer agent for such stock, into such number of fully paid and nonassessable shares of Common Stock that are equal to ninety percent (90%), post conversion, of the total number of issued and outstanding shares of Common Stock of the Corporation, as if all i) Series A Preferred Stock, ii) other issued and outstanding classes or series of common or preferred stock of the Corporation convertible into Common Stock of the Corporation, and iii) outstanding warrants, notes, indentures and/or other instruments, obligations or securities convertible into Common Stock of the Corporation are converted (the “Conversion Shares”), with the shares of Series A Preferred Stock so converted to be converted into the number of common shares equal to the Conversion Shares multiplied by the quotient of the number of the shares of Series A Preferred Stock converted by a holder divided by the number of all Series A Preferred Stock issued and outstanding.

As of September 30, 2024 and December 31, 2023, there were 10,000,000 Series A Preferred Stock issued and outstanding, respectively, which is held by Atlantis Glory Company Limited, whose controlling person is Ms. CHENG, Sau Heung.

NOTE 6 – COMMITMENTS AND CONTINGENCIES

The Company did not have any contractual commitments as of September 30, 2024.

NOTE 7 – SUBSEQUENT EVENTS

In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were available to be issued and has determined that it does not have any material subsequent events to disclose in these financial statements.

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

Organizational History of the Company and Overview

Plan of Operation

The Company has no operations from a continuing business other than the expenditures related to running the Company and has no revenue from continuing operations as of the date of this Report.

Management intends to explore and identify business opportunities, including a potential acquisition of an operating entity through a reverse merger, asset purchase or similar transaction. Our ability to effectively identify, develop and implement a viable plan for our business may be hindered by risks and uncertainties which are beyond our control, including without limitation, the continued negative effects of the coronavirus pandemic on the U.S. and global economies. For more information about the risk of coronavirus on our business, see Item 1A “Risk Factors”.

We do not currently engage in any business activities that provide revenue or cash flow. During the next 12-month period we anticipate incurring costs in connection with investigating, evaluating, and negotiating potential business combinations, filing SEC reports, and consummating an acquisition of an operating business.

Given our limited capital resources, we may consider a business combination with an entity which has recently commenced operations, is a developing company or is otherwise in need of additional funds for the development of new products or services or expansion into new markets, or is an established business experiencing financial or operating difficulties and is in need of additional capital. Alternatively, a business combination may involve the acquisition of, or merger with, an entity which desires access to the U.S. capital markets.

As of the date of this Report, our management has not had any discussions with any representative of any other entity regarding a potential business combination. Any target business that is selected may be financially unstable or in the early stages of development. In such event, we expect to be subject to numerous risks inherent in the business and operations of a financially unstable or early-stage entity. In addition, we may effect a business combination with an entity in an industry characterized by a high level of risk or in which our management has limited experience, and, although our management will endeavor to evaluate the risks inherent in a particular target business, there can be no assurance that we will properly ascertain or assess all significant risks.

Our management anticipates that we will likely only be able to effect one business combination due to our limited capital. This lack of diversification will likely pose a substantial risk in investing in the Company for the indefinite future because it will not permit us to offset potential losses from one venture or operating territory against gains from another. The risks we face will likely be heightened to the extent we acquire a business operating in a single industry or geographical region.

We anticipate that the selection of a business combination will be a complex and risk-prone process. Because of general economic conditions, including unfavorable conditions caused by the coronavirus pandemic, rapid technological advances being made in some industries and shortages of available capital, management believes that there are a number of firms seeking business opportunities at this time at discounted rates with which we will compete. We expect that any potentially available business combinations may appear in a variety of different industries or regions and at various stages of development, all of which will likely render the task of comparative investigation and analysis of such business opportunities extremely difficult and complicated. Once we have developed and begun to implement our business plan, management intends to fund our working capital requirements through a combination of our existing funds and future issuances of debt or equity securities. Our working capital requirements are expected to increase in line with the implementation of a business plan and commencement of operations.

Based upon our current operations, we do not have sufficient working capital to fund our operations over the next 12 months. If we are able to close a reverse merger, it is likely we will need capital as a condition of closing that acquisition. Because of the uncertainties, we cannot be certain as to how much capital we need to raise or the type of securities we will be required to issue. In connection with a reverse merger, we will be required to issue a controlling block of our securities to the target’s shareholders which will be very dilutive.

Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences, or privileges senior to our Common Stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

We anticipate that we will incur operating losses in the next 12 months, principally costs related to our being obligated to file reports with the SEC. Our prospects must be considered in light of the risks, expenses and difficulties frequently encountered by companies in their early stage of development. Such risks for us include, but are not limited to, an evolving and unpredictable business model, recognition of revenue sources, and the management of growth. To address these risks, we must, among other things, develop, implement, and successfully execute our business and marketing strategy, respond to competitive developments, and attract, retain, and motivate qualified personnel. There can be no assurance that we will be successful in addressing such risks, and the failure to do so could have a material adverse effect on our business prospects, financial condition, and results of operations.

Results of Operations

The following summary of our results of operations should be read in conjunction with our financial statements for the nine months ended September 30, 2024 and 2023, which are included herein.

Our operating results for the three months ended September 30, 2024 and 2023, and the changes between those periods for the respective items are summarized as follows:

	Three months ended September 30,
	2024			2023
Revenues	-			-
Operating expenses
General and administrative expenses		(7,350	)		(7,250	)
Total operating expenses		(7,350	)		(7,250	)
Loss from operations before income taxes		(7,350	)		(7,250	)
Income tax expense		-			-
Net loss		(7,350	)		(7,250	)

Weighted average number of ordinary shares, Basic and diluted		603,970,000			603,970,000
Earnings per share, Basic and diluted		(0.00	)		(0.00	)

Comparison of the three months ended September 30, 2024 and 2023

Revenues

Revenues were $0 for the three months ended September 30, 2024 and 2023.

Operating Expenses

Our general and administrative expenses increased from $7,250 for the three months ended September 30, 2023 to $7,350 for the three months ended September 30, 2024. The professional fee during the period were more or less the same.

Net Loss

Our net loss increased from $7,250 for the three months ended September 30, 2023 to $7,350 for the three months ended September 30, 2024. The professional fee during the period were more or less the same.

	Nine months ended September 30,
	2024			2023
Revenues	-			-
Operating expenses
General and administrative expenses		(23,835	)		(52,781	)
Total operating expenses		(23,835	)		(52,781	)
Loss from operations before income taxes		(23,835	)		(52,781	)
Income tax expense		-			-
Net Loss		(23,835	)		(52,781	)
Unrealized gain on currency translation adjustment		-			-
Total Comprehensive loss		(23,835	)		(52,781	)

Weighted average number of ordinary shares, Basic and diluted		603,970,000			603,970,000
Earnings per share, Basic and diluted		(0.00	)		(0.00	)

Comparison of the nine months ended September 30, 2024 and 2023

Revenues

Revenues were $0 for the nine months ended September 30, 2024 and 2023.

Operating Expenses

Our general and administrative expenses decreased from $52,781 for the nine months ended September 30, 2023 to $23,835 for the nine months ended September 30, 2024. The decrease was mainly attributed to the lower professional fee during the period.

Net Loss

Our net loss decreased from $52,781 for the nine months ended September 30, 2023 to $23,835 for the nine months ended September 30, 2024. The decrease was mainly attributed to the lower professional fee during the period.

Liquidity and Capital Resources

Since the inception of the Company, we have incurred significant net losses and negative cash flows from operations. During the nine months ended September 30, 2024 and 2023, we had net losses of $23,835 and $52,781, respectively. As of September 30, 2024, we had an accumulated deficit of $1,090,563. As discussed in our financial statements for the nine months ended September 30, 2024, these factors raise substantial doubt about our ability to continue as a going concern.

As of September 30, 2024, we had cash and cash equivalents of $0. To date, we have financed our operations principally through borrowings from our related parties. Depending on our future operational results, we may need to conduct one or more equity or debt financings within the next 12 months.

We could potentially need our available financial resources sooner than we currently expect, and we may incur additional indebtedness to meet future financing needs. Adequate additional funding may not be available to us on acceptable terms or at all. In addition, although we anticipate being able to obtain additional financing through non-dilutive means, we may be unable to do so. Our failure to raise capital as and when needed could have significant negative consequences for our business, financial condition and results of operations. Our future capital requirements and the adequacy of available funds will depend on many factors, many of which are beyond our control.

Operating Activities

Net cash used in operating activities for the nine months ended September 30, 2024 and 2023 were $27,865 and $44,331, respectively.

Investing Activities

Net cash used in investing activities for the nine months ended September 30, 2024 and 2023 were $0.

Financing Activities

Net cash provided by financing activities for the nine months ended September 30, 2024 and 2023 were $27,865 and $44,331, respectively.

Critical Accounting Policies and Estimates

Our management’s discussion and analysis of our financial condition and results of operations is based on our financial statements, which have been prepared in accordance with U.S. generally accepted accounting principles, or “GAAP.” The preparation of these financial statements requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reported period. In accordance with GAAP, we base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances. Actual results may differ from these estimates under different assumptions or conditions.

Our significant accounting policies are fully described in Note 2 to our financial statements appearing elsewhere in this Quarterly Report, and we believe those accounting policies are critical to the process of making significant judgments and estimates in the preparation of our financial statements.

Off-Balance Sheet Arrangements

None.

Item 3. Quantitative And Qualitative Disclosures About Market Risk.

As a “smaller reporting company”, we are not required to provide the information required by this Item.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures.

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

Management’s Report on Internal Control over Financial Reporting.

Our management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Our internal control over financial reporting is designed 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. Our internal control over financial reporting includes those policies and procedures that:

	●	pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;

	●	provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors; and

	●	provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. 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 policies or procedures may deteriorate.

Our management assessed the effectiveness of our internal control over financial reporting based on the parameters set forth above and has concluded that as of September 30, 2024, our internal control over financial reporting was not effective to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles as a result of the following material weaknesses:

	●	The Company does not have sufficient segregation of duties within accounting functions due to only having one officer and limited resources.

	●	The Company does not have an independent board of directors or an audit committee.

	●	The Company does not have written documentation of our internal control policies and procedures.

We plan to rectify these weaknesses by implementing an independent board of directors, establishing written policies and procedures for our internal control of financial reporting, and hiring additional accounting personnel at such time as we complete a reverse merger or similar business acquisition.

Changes in Internal Control over Financial Reporting.

There have been no change in our internal control over financial reporting during nine months ended September 30, 2024 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II OTHER INFORMATION

Item 1. Legal Proceedings.

The Company may be involved in certain legal proceedings that arise from time to time in the ordinary course of its business. Legal expenses associated with any contingency are expensed as incurred. The Company’s officers and directors are not aware of any threatened or pending litigation to which the Company is a party or which any of its property is the subject and which would have any material, adverse effect on the Company.

Item 1A. Risk Factors.

Reference is made to the risks and uncertainties disclosed in Item 1A (“Risk Factors”) of our Annual Report on Form 10-K for the period ended December 31, 2023 filed March 13, 2024 which sections are incorporated by reference into this report, as the same may be updated from time to time. Prospective investors are encouraged to consider the risks described in our 2023 Form 10-K, and our Management’s Discussion and Analysis of Financial Condition and Results of Operations contained in this Report and other information publicly disclosed or contained in documents we file with the Securities and Exchange Commission before purchasing our securities.

As a smaller reporting company, the Company is not required to disclose material changes to the risk factors that were contained in the 2023 Form 10-K.

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

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

None.

Item 6. Exhibits.

The exhibits listed on the Exhibit Index below are provided as part of this report.

Exhibit No.		Description
31.1*		Certification of principal executive and financial officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, as amended.

32.1*		Certification of principal executive officer and principal financial officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, as amended.

101.INS*		INLINE XBRL INSTANCE

101.SCH*		INLINE XBRL TAXONOMY EXTENSION SCHEMA

101.CAL*		INLINE XBRL TAXONOMY EXTENSION CALCULATION

101.DEF*		INLINE XBRL TAXONOMY EXTENSION DEFINITION

101.LAB*		INLINE XBRL TAXONOMY EXTENSION LABELS

101.PRE*		INLINE XBRL TAXONOMY EXTENSION PRESENTATION

104*		Cover Page Interactive Data File (embedded within the Inline XBRL document)

*	Filed herewith.

SIGNATURES

Pursuant to the requirements 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.

	ATLANTIS GLORY INC.

Dated: November 12, 2024	By:	/s/ CHENG, Sau Heung
		CHENG, Sau Heung
		Chief Executive Officer (Principal Executive Officer and Principal Financial Officer)

Exhibit 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER

I, CHENG, Sau Heung, certify that:

1.	I have reviewed this Quarterly report on Form 10-Q of Atlantis Glory Inc.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	b)	designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	c)	evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	d)	disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an quarter report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s Board of Directors (or persons performing the equivalent functions):

	a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	b)	any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Dated: November 12, 2024	By:	/s/ CHENG, Sau Heung
		CHENG, Sau Heung
		Chief Executive Officer
		(Principal Executive Officer and Principal 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 Quarterly Report of Atlantis Glory Inc. (the “Company”) on Form 10-Q for the nine months ended September 30, 2024, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, CHENG, Sau Heung, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

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

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

Dated: November 12, 2024	By:	/s/ CHENG, Sau Heung
		CHENG, Sau Heung
		Chief Executive Officer
		(Principal Executive Officer and Principal Financial Officer)

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2024	Nov. 08, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	333-213608
Entity Registrant Name	ATLANTIS GLORY INC.
Entity Central Index Key	0001673504
Entity Tax Identification Number	38-3995730
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	Room 2106
Entity Address, Address Line Two	Beautiful Group Tower
Entity Address, Address Line Three	77 Connaught Road Central
Entity Address, City or Town	Hong Kong
Entity Address, Country	HK
City Area Code	852
Local Phone Number	4620 9298
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		603,970,000

Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current Assets
Prepayment	$ 30
Total Assets	30
Current Liabilities
Accrued expenses and other liabilities	6,400	10,400
Total current liabilities	154,814	130,949
Total Liabilities	154,814	130,949
Stockholders’ Deficit
Preferred stock $0.001 par value, 10,000,000 shares authorized, 10,000,000 and 10,000,000 shares outstanding as of September 30, 2024 and December 31, 2023, respectively	10,000	10,000
Common Stock $0.001 par value, 990,000,000 shares authorized, 603,970,000 shares and 603,970,000 shares outstanding as of September 30, 2024 and December 31, 2023, respectively	603,970	603,970
Additional paid in capital	321,809	321,809
Accumulated deficit	(1,090,563)	(1,066,728)
Total stockholders’ deficit	(154,784)	(130,949)
Total liabilities and stockholders’ deficit	30
Director [Member]
Current Liabilities
Amount due to a director	$ 148,414	$ 120,549

Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	990,000,000	990,000,000
Common stock, shares outstanding	603,970,000	603,970,000

Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue
Total revenue, net
Operating expenses
General and administrative expenses	7,350	7,250	23,835	52,781
Total operating expenses	7,350	7,250	23,835	52,781
Loss from operations before income taxes	(7,350)	(7,250)	(23,835)	(52,781)
Income tax expense
Net Loss	$ (7,350)	$ (7,250)	$ (23,835)	$ (52,781)
Weighted average number of ordinary shares
Weighted average number of ordinary shares basic	603,970,000	603,970,000	603,970,000	603,970,000
Weighted average number of ordinary shares diluted	603,970,000	603,970,000	603,970,000	603,970,000
Earnings per share
Earnings per share basic	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Earnings per share diluted	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)

Statements of Changes in Shareholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 10,000	$ 603,970	$ 321,809	$ (998,702)	$ (62,923)
Balance, shares at Dec. 31, 2022	10,000,000	603,970,000
Net loss				(35,556)	(35,556)
Balance at Mar. 31, 2023	$ 10,000	$ 603,970	321,809	(1,034,258)	(98,479)
Balance, shares at Mar. 31, 2023	10,000,000	603,970,000
Balance at Dec. 31, 2022	$ 10,000	$ 603,970	321,809	(998,702)	(62,923)
Balance, shares at Dec. 31, 2022	10,000,000	603,970,000
Net loss					(52,781)
Balance at Sep. 30, 2023	$ 10,000	$ 603,970	321,809	(1,051,483)	(115,704)
Balance, shares at Sep. 30, 2023	10,000,000	603,970,000
Balance at Mar. 31, 2023	$ 10,000	$ 603,970	321,809	(1,034,258)	(98,479)
Balance, shares at Mar. 31, 2023	10,000,000	603,970,000
Net loss				(9,975)	(9,975)
Balance at Jun. 30, 2023	$ 10,000	$ 603,970	321,809	(1,044,233)	(108,454)
Balance, shares at Jun. 30, 2023	10,000,000	603,970,000
Net loss				(7,250)	(7,250)
Balance at Sep. 30, 2023	$ 10,000	$ 603,970	321,809	(1,051,483)	(115,704)
Balance, shares at Sep. 30, 2023	10,000,000	603,970,000
Balance at Dec. 31, 2023	$ 10,000	$ 603,970	321,809	(1,066,728)	(130,949)
Balance, shares at Dec. 31, 2023	10,000,000	603,970,000
Net loss				(9,005)	(9,005)
Balance at Mar. 31, 2024	$ 10,000	$ 603,970	321,809	(1,075,733)	(139,954)
Balance, shares at Mar. 31, 2024	10,000,000	603,970,000
Balance at Dec. 31, 2023	$ 10,000	$ 603,970	321,809	(1,066,728)	(130,949)
Balance, shares at Dec. 31, 2023	10,000,000	603,970,000
Net loss					(23,835)
Balance at Sep. 30, 2024	$ 10,000	$ 603,970	321,809	(1,090,563)	(154,784)
Balance, shares at Sep. 30, 2024	10,000,000	603,970,000
Balance at Mar. 31, 2024	$ 10,000	$ 603,970	321,809	(1,075,733)	(139,954)
Balance, shares at Mar. 31, 2024	10,000,000	603,970,000
Net loss				(7,480)	(7,480)
Balance at Jun. 30, 2024	$ 10,000	$ 603,970	321,809	(1,083,213)	(147,434)
Balance, shares at Jun. 30, 2024	10,000,000	603,970,000
Net loss				(7,350)	(7,350)
Balance at Sep. 30, 2024	$ 10,000	$ 603,970	$ 321,809	$ (1,090,563)	$ (154,784)
Balance, shares at Sep. 30, 2024	10,000,000	603,970,000

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				9 Months Ended
Statements of Cash Flows (Unaudited) - USD ($)	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Cash Flows From Operating Activities
Net loss	$ (7,350)	$ (9,005)	$ (7,250)	$ (35,556)	$ (23,835)	$ (52,781)
Changes in operating assets and liabilities:
Prepayment					(30)	9,000
Accrued expenses and other current liabilities					(4,000)	(550)
Net cash used in operating activities					(27,865)	(44,331)
Cash Flows From Financing Activities
Proceeds from related parties					27,865	44,331
Net cash provided by financing activities					27,865	44,331
Net (decrease) increase in cash and cash equivalents					(0)	(0)
Cash and cash equivalents, beginning of year
Cash and cash equivalents, end of year
Supplemental disclosure of cash flow information
Cash paid for income tax expense
Cash paid for interest expense

ORGANIZATION AND DESCRIPTION OF BUSINESS

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

ORGANIZATION AND DESCRIPTION OF BUSINESS

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

Galem Group, Inc. was incorporated in the State of Nevada on March 31, 2016. On September 5, 2019, Galem Group Inc. changed its name to Shengshi Elevator International Holding Group Inc.

On October 19, 2018, Shengshi International Holdings Co., Ltd. (“Shengshi International”) was incorporated under the law of Cayman Islands.

The following is the organization structure of Shengshi International along with ownership detail and its subsidiaries:

Shengshi Yinghe (Shenzhen) Technology Co. Ltd. was established as a wholly foreign owned enterprise on November 08, 2018 under the laws of the PRC.

The Company has been dormant since May 14, 2020.

The Company’s year-end is December 31.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Management’s Representation of Interim Financial Statements

Use of Estimates

Cash and cash equivalents

The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents as of September 30, 2024.

Income taxes

Net Loss per Share

Recent Accounting Pronouncements

There are no recent accounting pronouncements that impact the Company’s operations.

GOING CONCERN

9 Months Ended

Sep. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GOING CONCERN

NOTE 3 – GOING CONCERN

LIABILITIES AND RELATED PARTY NOTES PAYABLE

9 Months Ended

Sep. 30, 2024

LIABILITIES AND RELATED PARTY NOTES PAYABLE

NOTE 4 – LIABILITIES AND RELATED PARTY NOTES PAYABLE

EQUITY

9 Months Ended

Sep. 30, 2024

Equity [Abstract]

EQUITY

NOTE 5 – EQUITY

Common Stock

As of September 30, 2024 and December 31, 2023, the Company has authorized 990,000,000 shares of $0.001 par value, common stock, respectively.

As of September 30, 2024 and December 31, 2023, there were 603,970,000 shares of Common Stock issued and outstanding, respectively.

Preferred Stock

Dividend Provisions.

Conversion.

COMMITMENTS AND CONTINGENCIES

9 Months Ended

Sep. 30, 2024

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 6 – COMMITMENTS AND CONTINGENCIES

The Company did not have any contractual commitments as of September 30, 2024.

SUBSEQUENT EVENTS

9 Months Ended

Sep. 30, 2024

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 7 – SUBSEQUENT EVENTS

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with the Financial Accounting Standards Board (“FASB”) “FASB Accounting Standard Codification™” (the “Codification”) which is the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in conformity with generally accepted accounting principles (“GAAP”) in the United States.
Management’s Representation of Interim Financial Statements	Management’s Representation of Interim Financial Statements The accompanying unaudited financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company uses the same accounting policies in preparing quarterly and annual financial statements. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These financial statements include all of the adjustments, which in the opinion of management are necessary to a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year. These financial statements should be read in conjunction with the audited financial statements and notes thereto on December 31, 2023, as presented in the Company’s Annual Report on Form 10-K.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ from those estimates. Significant items subject to such estimates and assumptions include valuation of inventory, and recoverability of carrying amount and the estimated useful lives of long-lived assets.
Cash and cash equivalents	Cash and cash equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents as of September 30, 2024.
Income taxes	Income taxes The Company accounts for income taxes under FASB ASC 740, “Accounting for Income Taxes”. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. FASB ASC 740-10-05, “Accounting for Uncertainty in Income Taxes” prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. The Company assesses the validity of its conclusions regarding uncertain tax positions quarterly to determine if facts or circumstances have arisen that might cause it to change its judgment regarding the likelihood of a tax position’s sustainability under audit.
Net Loss per Share	Net Loss per Share Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share.” Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding.
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are no recent accounting pronouncements that impact the Company’s operations.

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)	Dec. 22, 2021	Jul. 28, 2021	Sep. 30, 2019	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, shares authorized				10,000,000	10,000,000
Preferred shares, par value				$ 0.001	$ 0.001
Preferred stock, value				$ 10,000	$ 10,000
Series A Preferred Stock [Member]
Preferred stock, shares authorized		10,000,000
Preferred shares, par value		$ 0.001
Preferred stock, value		$ 250,000
Series A Preferred Stock [Member] \| David Lazar [Member]
Stock issued for services		$ 53,679
Share Exchange Agreement [Member] \| Shengshi International Holdings Co Ltd [Member]
Ownership percentage			100.00%
Shares exchanged for acquisition			600,000,000
Stock Purchase Agreement [Member] \| Series A Preferred Stock [Member] \| Shengshi Elevator International Holding Group Inc [Member]
Preferred shares, par value	$ 0.001
Purchase shares	10,000,000
Voting rights, percentage	90.00%
Purchase shares, value	$ 400,000

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 0						$ 0
Net loss	7,350	$ 7,480	$ 9,005	$ 7,250	$ 9,975	$ 35,556	23,835	$ 52,781
Working capital	154,784						154,784
Accumulated deficit	$ 1,090,563						$ 1,090,563		$ 1,066,728

LIABILITIES AND RELATED PARTY NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Liabilities	$ 154,814	$ 130,949
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Advanced loans	$ 148,414	$ 120,549

EQUITY (Details Narrative) - USD ($)		9 Months Ended
EQUITY (Details Narrative) - USD ($)	Jul. 28, 2021	Sep. 30, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Common stock, shares authorized		990,000,000	990,000,000
Common stock, par value		$ 0.001	$ 0.001
Common stock, shares issued		603,970,000	603,970,000
Common stock, shares outstanding		603,970,000	603,970,000
Preferred stock, shares authorized		10,000,000	10,000,000
Preferred stock, par value		$ 0.001	$ 0.001
Preferred stock, value		$ 10,000	$ 10,000
Preferred stock, shares outstanding		10,000,000	10,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	10,000,000
Preferred stock, par value	$ 0.001
Preferred stock, value	$ 250,000
Conversion interest rate		90.00%
Preferred stock, shares issued		10,000,000	10,000,000
Preferred stock, shares outstanding		10,000,000	10,000,000
Series A Preferred Stock [Member] \| David Lazar [Member]
Class of Stock [Line Items]
Stock issued for services	$ 53,679