LUCA REPORT

Component: (Network and Hypercube)
Network	8100 - Support - Financial Transactions (https://xbrlsite.azurewebsites.net/report/ekg/role/FinancialTransactions)
Hypercube	Financial Transactions [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://xbrlsite.com/id

Concept [Aspect]	Units	Period [Aspect]
		2024-01-01 \| 2024-12-31
		Entry [Dimension]
		Key176	Key177	Key178	Key179	Key180	Key181	Key182	Key183	Key184	Key185	Key186	Key187	Key188	Key189	Key190	Key191	Key192	Key193	Key194	Key195	Key211	Key196	Key197	Key198	Key203	Key204	Key205	Key206	Key207	Key208	Key209	Key210	All Entries [Member]
Entry [Set]
Entry Code	String-Token	JE-201	JE-201	JE-202	JE-202	JE-203	JE-203	JE-204	JE-204	JE-205	JE-205	JE-206	JE-206	JE-206	JE-206	JE-207	JE-207	JE-208	JE-208	JE-209	JE-209	JE-209	JE-209	JE-210	JE-210	JE-223	JE-223	JE-224	JE-224	JE-225	JE-225	JE-226	JE-226
Entry Economic Entity	String	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd	30810137d58f76b84afd
Entry Date	Date	2024-01-01	2024-01-01	2024-01-02	2024-01-02	2024-01-05	2024-01-05	2024-01-10	2024-01-10	2024-01-15	2024-01-15	2024-01-16	2024-01-16	2024-01-16	2024-01-16	2024-01-20	2024-01-20	2024-01-21	2024-01-21	2024-01-25	2024-01-25	2024-01-25	2024-01-25	2024-01-24	2024-01-24	2024-01-28	2024-01-28	2024-01-28	2024-01-28	2024-01-28	2024-01-28	2024-01-29	2024-01-29
Entry Concept	String	mini:CashAndCashEquivalents	mini:PaidInCapital	mini:CashAndCashEquivalents	mini:LongtermDebt	mini:PropertyPlantAndEquipment	mini:CashAndCashEquivalents	mini:Inventories	mini:AccountsPayable	mini:CostsOfSales	mini:AccountsPayable	mini:Receivables	mini:Sales	mini:CostsOfSales	mini:Inventories	mini:CashAndCashEquivalents	mini:Receivables	mini:AccountsPayable	mini:CashAndCashEquivalents	mini:LongtermDebt	mini:CashAndCashEquivalents	mini:CashAndCashEquivalents	mini:AccruedExpenses	mini:InterestExpense	mini:AccruedExpenses	mini:CostsOfSales	mini:Inventories	mini:DepreciationAndAmortization	mini:PropertyPlantAndEquipment	mini:PropertyPlantAndEquipment	mini:NonoperatingIncomeExpenses	mini:IncomeTaxExpenseBenefit	mini:AccruedExpenses
Entry Event Type Code	String	mini:ProceedsFromInvestmentsByOwner	mini:InvestmentsByOwner	mini:ProceedsFromAdditionalLongtermBorrowings	mini:AdditionalLongtermBorrowings	mini:CapitalAdditionsPropertyPlantAndEquipment	mini:PaymentForCapitalAdditionsOfPropertyPlantEquipment	mini:PurchasesOfInventoryForSale	mini:PurchasesInventoryForSaleOnAccount	mini:NetIncomeLoss	mini:PurchasesInventoryForSaleOnAccount	mini:IncreaseInReceivablesFromSalesOnAccount	mini:NetIncomeLoss	mini:NetIncomeLoss	mini:DecreaseInInventoriesFromSales	mini:ProceedsFromCollectionOfReceivables	mini:CollectionOfReceivables	mini:DecreaseFromPaymentAccountsPayable	mini:PaymentOfAccountsPayable	mini:RepaymentLongtermBorrowings	mini:PaymentForReductionOfLongtermBorrowings	mini:PaymentOfInterest	mini:DecreaseFromPaymentOfInterest	mini:NetIncomeLoss	mini:InterestAccrued	mini:NetIncomeLoss	mini:InventoryWrittenOff	mini:NetIncomeLoss	mini:DecreaseFromDepreciationAndAmortization	mini:PropertyPlantAndEquipmentWrittenOff	mini:NetIncomeLoss	mini:NetIncomeLoss	mini:InterestAccrued
Entry Description	String	Investment by owner to open a lemonade stand.	Investment by owner to open a lemonade stand.	Long term borrowing to purchase refrigerator.	Long term borrowing to purchase refrigerator.	Purchase of refrigerator using cash from additional borrowings.	Purchase of refrigerator using cash from additional borrowings.	Purchase of lemons to put intoinventory on account.	Purchase of lemons to put intoinventory on account.	Payment for contractor to work the lemonade stand.	Payment for contractor to work the lemonade stand.	Sales on account.	Sales on account.	Costs related to sales on account.	Costs related to sales on account.	Collection of accounts receivable.	Collection of accounts receivable.	Payment of accounts payable.	Payment of accounts payable.	Payment of long term debt including accrued interest.	Payment of long term debt including accrued interest.	Payment of long term debt including accrued interest.	Payment of long term debt including accrued interest.	Accrual of interest on debt.	Accrual of interest on debt.	Closing entry. Inventory write offs, adjust to physical.	Closing entry. Inventory write offs, adjust to physical.	Closing entry. Depreciation and amortization expensed.	Closing entry. Depreciation and amortization expensed.	Closing entry. Write of of PPE.	Closing entry. Write of of PPE.	Closing entry. Book taxes.	Closing entry. Book taxes.
Entry Amount	iso4217:USD	10000	-10000	2000	-2000	1000	-1000	5000	-5000	3000	-3000	8000	-8000	2000	-2000	8000	-8000	7000	-7000	1000	-1000	-150	150	150	-150	300	-300	100	-100	0	0	400	-400	0
Entry Currency	String	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD	iso4217:USD

Component: (Network and Hypercube)
Network	8101 - Support - Lead Schedules - Balance Sheet (https://xbrlsite.azurewebsites.net/report/ekg/role/LeadSchedules)
Hypercube	Lead Schedule [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
	2024-12-31			2023-12-31
	Status [Dimension]			Status [Dimension]
	Prepared by Client [Member]	Adjustments [Member]	Adjusted [Member]	Prepared by Client [Member]	Adjustments [Member]	Adjusted [Member]
Cash and Cash Equivalents [Roll Up]
000-1100-00 - BofA Checking	$1000	$0	$1000	$0	$0	$0
000-1105-00 - Payroll imprest account - B of A	9000	0	9000	0	0	0
000-1107-00 - Petty cash on hand	850	0	850	0	0	0
Cash and Cash Equivalents	$10850	$0	$10850	$0	$0	$0
Trade Accounts Receivable [Roll Up]
000-1200-00 - AR	$0	$0	$0	$0	$0	$0
Trade Receivables	$0	$0	$0	$0	$0	$0
Inventories [Roll Up]
000-1300-00 - Inventory on hand	$2700	$0	$2700	$0	$0	$0
Inventories	$2700	$0	$2700	$0	$0	$0
Property, Plant and Equipment [Roll Up]
000-1500-00 - Furniture and fixtures	$900	$0	$900	$0	$0	$0
Property, Plant and Equipment	$900	$0	$900	$0	$0	$0
Trade Accounts Payable [Roll Up]
000-2150-00 - AP	$1000	$0	$1000	$0	$0	$0
Trade Payables	$1000	$0	$1000	$0	$0	$0
Long-term Debt [Roll Up]
000-2300-00 - Note payable Bank of America	$1000	$0	$1000	$0	$0	$0
Long-term Debt	$1000	$0	$1000	$0	$0	$0
Retained Earnings [Roll Up]
000-3200-00 - RE	$2050	$0	$2050	$0	$0	$0
Retained Earnings	$2050	$0	$2050	$0	$0	$0

Component: (Network and Hypercube)
Network	8102 - Support - Lead Schedules - Income Statement (https://xbrlsite.azurewebsites.net/report/ekg/role/LeadSchedules2)
Hypercube	Lead Schedule [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
	2024-01-01 \| 2024-12-31
	Status [Dimension]
	Prepared by Client [Member]	Adjustments [Member]	Adjusted [Member]
Sales [Roll Up]
000-4100-00 - Sales on account	$8000	$0	$8000
Sales	$8000	$0	$8000
Costs of Sales [Roll Up]
000-5100-00 - COGS	$5300	$0	$5300
Costs of Sales	$5300	$0	$5300
Sales, General, and Administrative Expenses [Roll Up]
999-999-99 - General Expenses	$0	$0	$0
Sales, General, and Administrative Expenses	$0	$0	$0
Interest Expense [Roll Up]
000-5500-00 - Other nonoperating expenses	$150	$0	$150
Interest Expense	$150	$0	$150
Depreciation and Amortization [Roll Up]
000-4100-00 - Depreciation expense	$100	$0	$100
Depreciation and Amortization	$100	$0	$100
Gain (Loss) on Sale of Property, Plant, and Equipment [Roll Up]
000-1500-00 - PPE written off	$0	$0	$0
Gain (Loss) on Sale of Property, Plant and Equipment	$0	$0	$0
Income Tax Expense (Benefit) [Roll Up]
000-6100-00 - Provision for Income taxes	$400	$0	$400
Income Tax Expense (Benefit)	$400	$0	$400

Component: (Network and Hypercube)
Network	9101 - Support - Trial Balance - Standard Line Items (https://xbrlsite.azurewebsites.net/report/ekg/role/TrialBalance)
Hypercube	Trial Balance [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Trial Balance [Roll Up]
Cash and Cash Equivalents	$10850	$0
Receivables	0	0
Inventories	2700	0
Property, Plant and Equipment	900	0
Accounts Payable	1000	0
Accrued Expenses	400	0
Current Portion of Long-term Debt	0	0
Long-term Debt	1000	0
Paid in Capital	10000	0
Retained Earnings	2050	0
Check Sum	$0	$0

Component: (Network and Hypercube)
Network	9103 - Support - Income Summary - Standard Line Items (https://xbrlsite.azurewebsites.net/report/ekg/role/IncomeSummary)
Hypercube	Income Summary [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Net Income (Loss) [Roll Up]
Sales	$8000
Costs of Sales	5300
Sales, General, and Administrative Expenses	0
Depreciation and Amortization	100
Interest Expense	150
Gain (Loss) on Sale of Property, Plant and Equipment	0
Income Tax Expense (Benefit)	400
Net Income (Loss)	$2050

Component: (Network and Hypercube)
Network	9104 - Support - Retained Earnings Roll Forward (https://xbrlsite.azurewebsites.net/report/ekg/role/RetainedEarnings2)
Hypercube	Retained Earnings Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Retained Earnings [Roll Forward]
Retained Earnings, Beginning Balance	$0
Net Income (Loss)	2050
Dividends	0
Retained Earnings, Ending Balance	$2050

Component: (Network and Hypercube)
Network	9105 - Support - Business Events (https://xbrlsite.azurewebsites.net/report/ekg/role/BusinessEvents)
Hypercube	Business Events [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Changes Summary [Roll Up]
Proceeds from Collection of Receivables	$8000
Proceeds from Investments by Owner	10000
Payment for Distributions to Owner	0
Payment of Accounts Payable	7000
Payment of Interest	150
Proceeds from Additional Long-term Borrowings	2000
Payment for Reduction of Long-term Borrowings	1000
Payment for Capital Additions of Property, Plant and Equipment	1000
Increase in Receivables from Sales on Account	8000
Collection of Receivables	8000
Additions to Allowance for Bad Debts	0
Bad Debts Written Off	0
Purchases of Inventory for Sale	5000
Decrease in Inventories from Sales	2000
Inventory Written Off	300
Capital Additions of Property, Plant and Equipment	1000
Decrease from Depreciation and Amortization	100
Property, Plant and Equipment Written Off	0
Purchases of Inventory for Sale on Account	8000
Decrease from Payment of Accounts Payable	7000
Interest Accrued	550
Decrease from Payment of Interest	150
Additional Long-term Borrowings	2000
Repayment of Long-term Borrowings	1000
Investments by Owner	10000
Distributions to Owner	0
Net Income (Loss)	2050
Payment of Dividends	0
(Increases) Decreases from Transfers from Long-term	0
Increases (Decreases) from Transfers from Current Portion	0
Dividends	0
Check Sum Changes	$0

Component: (Network and Hypercube)
Network	9210 - Movements - Cash and Cash Equivalents Movements (https://xbrlsite.azurewebsites.net/report/ekg/role/CashAndCashEquivalents)
Hypercube	Cash and Cash Equivalents Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Cash and Cash Equivalents [Roll Forward]
Cash and Cash Equivalents, Beginning Balance	$0
Proceeds from Collection of Receivables	8000
Payment of Accounts Payable	7000
Payment of Interest	150
Proceeds from Additional Long-term Borrowings	2000
Payment for Reduction of Long-term Borrowings	1000
Payment for Capital Additions of Property, Plant and Equipment	1000
Proceeds from Investments by Owner	10000
Payment for Distributions to Owner	0
Payment of Dividends	0
Cash and Cash Equivalents, Ending Balance	$10850

Component: (Network and Hypercube)
Network	9220 - Movements - Receivables Movements (https://xbrlsite.azurewebsites.net/report/ekg/role/Receivables)
Hypercube	Receivables Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Receivables [Roll Forward]
Receivables, Beginning Balance	$0
Increase in Receivables from Sales on Account	8000
Collection of Receivables	8000
Additions to Allowance for Bad Debts	0
Bad Debts Written Off	0
Receivables, Ending Balance	$0

Component: (Network and Hypercube)
Network	9230 - Movements - Inventories Movements (https://xbrlsite.azurewebsites.net/report/ekg/role/Inventories)
Hypercube	Inventories Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Inventories [Roll Forward]
Inventories, Beginning Balance	$0
Purchases of Inventory for Sale	5000
Decrease in Inventories from Sales	2000
Inventory Written Off	300
Inventories, Ending Balance	$2700

Component: (Network and Hypercube)
Network	9240 - Movements - Property, Plant, and Equipment Movements (https://xbrlsite.azurewebsites.net/report/ekg/role/PropertyPlantAndEquipment)
Hypercube	Property, Plant and Equipment Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Property, Plant and Equipment [Roll Forward]
Property, Plant and Equipment, Beginning Balance	$0
Capital Additions of Property, Plant and Equipment	1000
Decrease from Depreciation and Amortization	100
Property, Plant and Equipment Written Off	0
Property, Plant and Equipment, Ending Balance	$900

Component: (Network and Hypercube)
Network	9310 - Movements - Accounts Payable Movements (https://xbrlsite.azurewebsites.net/report/ekg/role/AccountsPayable)
Hypercube	Accounts Payable Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Accounts Payable [Roll Forward]
Accounts Payable, Beginning Balance	$0
Purchases of Inventory for Sale on Account	8000
Decrease from Payment of Accounts Payable	7000
Accounts Payable, Ending Balance	$1000

Component: (Network and Hypercube)
Network	9315 - Movements - Accrued Expenses Movements (https://xbrlsite.azurewebsites.net/report/ekg/role/AccruedExpenses)
Hypercube	Accrued Expenses Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Accrued Expenses [Roll Forward]
Accrued Expenses, Beginning Balance	$0
Interest Accrued	550
Decrease from Payment of Interest	150
Accrued Expenses, Ending Balance	$400

Component: (Network and Hypercube)
Network	9317 - Movements - Current Portion of Long-term Debt Movements (https://xbrlsite.azurewebsites.net/report/ekg/role/CurrentPortionOfLongtermDebtRollForward)
Hypercube	Current Portion of Long-term Debt Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Current Portion of Long-term Debt [Roll Forward]
Current Portion of Long-term Debt, Beginning Balance	$0
Increases (Decreases) from Transfers from Long-Term	0
Current Portion of Long-term Debt, Ending Balance	$0

Component: (Network and Hypercube)
Network	9320 - Movements - Long-term Debt Movements (https://xbrlsite.azurewebsites.net/report/ekg/role/LongTermDebt)
Hypercube	Long-term Debt Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Long-term Debt [Roll Forward]
Long-term Debt, Beginning Balance	$0
Additional Long-term Borrowings	2000
Repayment of Long-term Borrowings	1000
Increases (Decreases) from Transfers from Current Portion	0
Long-term Debt, Ending Balance	$1000

Component: (Network and Hypercube)
Network	9330 - Movements - Paid In Capital Movements (https://xbrlsite.azurewebsites.net/report/ekg/role/PaidInCapital)
Hypercube	Paid In Capital Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Paid In Capital [Roll Forward]
Paid In Capital, Beginning Balance	$0
Investments by Owner	10000
Distributions to Owner	0
Paid In Capital, Ending Balance	$10000

Component: (Network and Hypercube)
Network	9340 - Movements - Retained Earnings Movements (https://xbrlsite.azurewebsites.net/report/ekg/role/RetainedEarnings)
Hypercube	Retained Earnings Roll Forward [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Retained Earnings [Roll Forward]
Retained Earnings, Beginning Balance	$0
Net Income (Loss)	2050
Dividends	0
Retained Earnings, Ending Balance	$2050

Component: (Network and Hypercube)
Network	9501 - Statement - Balance Sheet (https://xbrlsite.azurewebsites.net/report/ekg/role/BalanceSheet)
Hypercube	Balance Sheet [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Assets [Roll Up]
Current Assets [Roll Up]
Cash and Cash Equivalents	$10850	$0
Receivables	0	0
Inventories	2700	0
Current Assets	13550	0
Noncurrent Assets [Roll Up]
Property, Plant and Equipment	900	0
Noncurrent Assets	900	0
Assets	$14450	$0
Liabilities and Equity [Roll Up]
Liabilities [Roll Up]
Current Liabilities [Roll Up]
Accounts Payable	$1000	$0
Accrued Expenses	400	0
Current Liabilities	1400	0
Noncurrent Liabilities [Roll Up]
Long-term Debt	1000	0
Noncurrent Liabilities	1000	0
Liabilities	2400	0
Equity [Roll Up]
Paid In Capital	10000	0
Retained Earnings	2050	0
Equity	12050	0
Liabilities and Equity	$14450	$0

Component: (Network and Hypercube)
Network	9502 - Statement - Income Statement (https://xbrlsite.azurewebsites.net/report/ekg/role/IncomeStatement)
Hypercube	Income Statement [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Net Income (Loss) [Roll Up]
Income (Loss) from Continuing Operations Before Tax [Roll Up]
Operating Income (Loss) [Roll Up]
Gross Profit [Roll Up]
Sales	$8000
Costs of Sales	5300
Gross Profit (Loss)	2700
Operating Expenses [Roll Up]
Sales, General, and Administrative Expenses	0
Depreciation and Amortization	100
Operating Expenses	100
Operating Income (Loss)	2600
Nonoperating Income (Expenses) [Roll Up]
Interest Expense	150
Gain (Loss) on Sale of Property, Plant and Equipment	0
Nonoperating Income (Expenses)	-150
Income (Loss) from Continuing Operations Before Tax	2450
Income Tax Expense (Benefit)	400
Net Income (Loss)	$2050

Component: (Network and Hypercube)
Network	9503 - Statement - Cash Flow Statement (https://xbrlsite.azurewebsites.net/report/ekg/role/CashFlowStatement)
Hypercube	Cash Flow Statement [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Net Cash Flow [Roll Up]
Net Cash Flow Operating Activities [Roll Up]
Proceeds from Collection of Receivables	$8000
Payment of Accounts Payable	7000
Net Cash Flow Operating Activities	1000
Net Cash Flow Financing Activities [Roll Up]
Proceeds from Additional Long-term Borrowings	2000
Payment for Reduction of Long-term Borrowings	1000
Payment of Interest	150
Proceeds from Investments by Owner	10000
Payment for Distributions to Owner	0
Net Cash Flow Financing Activities	10850
Net Cash Flow Investing Activities [Roll Up]
Payment for Capital Additions of Property, Plant and Equipment	1000
Net Cash Flow Investing Activities	-1000
Net Cash Flow	$10850
Cash Flow Statement [Roll Forward]
Cash and Cash Equivalents, Beginning Balance	$0
Net Cash Flow	10850
Cash and Cash Equivalents, Ending Balance	$10850

Component: (Network and Hypercube)
Network	9504 - Statement - Statement of Changes in Equity (https://xbrlsite.azurewebsites.net/report/ekg/role/ChangesInEquity)
Hypercube	Statement of Changes in Equity [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Equity [Roll Forward]
Equity, Beginning Balance	$0
Investments by Owner	10000
Distributions to Owner	0
Net Income (Loss)	2050
Equity, Ending Balance	$12050

Component: (Network and Hypercube)
Network	9610 - Subclassifications - Cash and Cash Equivalents Subclassifications (https://xbrlsite.azurewebsites.net/report/ekg/role/CashAndCashEquivalentsDetail)
Hypercube	Cash and Cash Equivalents Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Cash and Cash Equivalents [Roll Up]
Cash	$10850	$0
Cash Equivalents	0	0
Cash and Cash Equivalents	$10850	$0

Component: (Network and Hypercube)
Network	9620 - Subclassifications - Receivables Subclassifications (https://xbrlsite.azurewebsites.net/report/ekg/role/ReceivablesDetail)
Hypercube	Receivables Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Receivables [Roll Up]
Trade Receivables	$0	$0
Other Receivables	0	0
Receivables	$0	$0

Component: (Network and Hypercube)
Network	9630 - Subclassifications - Inventories Subclassifications (https://xbrlsite.azurewebsites.net/report/ekg/role/InventoriesDetail)
Hypercube	Inventories Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Inventories [Roll Up]
Finished Goods	$0	$0
Work in Progress	0	0
Raw Material	2700	0
Inventories	$2700	$0

Component: (Network and Hypercube)
Network	9650 - Subclassifications - Property, Plant, and Equipment Subclassifications (https://xbrlsite.azurewebsites.net/report/ekg/role/PropertyPlantAndEquipmentDetail)
Hypercube	Property, Plant and Equipment Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Property, Plant and Equipment [Roll Up]
Property, Plant and Equipment, Gross [Roll Up]
Land	$0	$0
Buildings	0	0
Equipment	1000	0
Property, Plant and Equipment, Gross	1000	0
Accumulated Depreciation	100	0
Property, Plant and Equipment	$900	$0

Component: (Network and Hypercube)
Network	9660 - Subclassifications - Accounts Payable Subclassifications (https://xbrlsite.azurewebsites.net/report/ekg/role/AccountsPayableDetail)
Hypercube	Accounts Payable Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Accounts Payable [Roll Up]
Trade Payables	$1000	$0
Other Payables	0	0
Accounts Payable	$1000	$0

Component: (Network and Hypercube)
Network	9670 - Subclassifications - Long-term Debt Subclassifications (https://xbrlsite.azurewebsites.net/report/ekg/role/LongTermDebtDetail)
Hypercube	Long-term Debt Subclassifications [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Long-term [Roll Up]
Mortgage Loans	$0	$0
Other Secured Loans	1000	0
Long-term Debt	$1000	$0

Component: (Network and Hypercube)
Network	9680 - Subclassifications - Long-term Debt Maturities (https://xbrlsite.azurewebsites.net/report/ekg/role/LongTermDebtMaturities)
Hypercube	Long-term Debt Maturities [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-12-31	2023-12-31
Long-term Debt Maturities [Roll Up]
Matures in One Year	$1000	$0
Matures in Two Years	0	0
Matures in Three Years	0	0
Matures in Four Years	0	0
Matures in Five Years	0	0
Matures Thereafter	0	0
Long-term Debt	$1000	$0

Component: (Network and Hypercube)
Network	9710 - Policies - Nature of Business Note (https://xbrlsite.azurewebsites.net/report/ekg/role/NatureOfBusiness)
Hypercube	Nature of Business [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Nature of Business [Text Block]	ABC Company operates a pop up lemonade stand.

Component: (Network and Hypercube)
Network	9720 - Policies - Basis of Reporting Note (https://xbrlsite.azurewebsites.net/report/ekg/role/BasisOfReporting)
Hypercube	Basis of Reporting [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Basis of Reporting [Text Block]	These financial statements are presented using the MINI financial reporting scheme using US dollars.

Component: (Network and Hypercube)
Network	9730 - Policies - Significant Accounting Policies (https://xbrlsite.azurewebsites.net/report/ekg/role/SignificantAccountingPoliciesTextBlocks)
Hypercube	Significant Accounting Policies [Hypercube]

Reporting Entity [Aspect]

30810137d58f76b84afd | http://standards.iso.org/iso/17442

Concept [Aspect]	Period [Aspect]
Concept [Aspect]	2024-01-01 \| 2024-12-31
Cash and Cash Equivalents Policies [Text Block]	Cash and cash equivalents consists of a bank demand deposit.
Receivables Policies [Text Block]	Accounts receivable are extended to all customers. Bad debts are written off after 90 days.
Inventories Policies [Text Block]	Inventory consists of lemons and is values at the lower of cost or market value using the FIFO method.
Property, Plant, and Equipment Policies [Text Block]	Property, plant, and equipment consists of refrigeration equipment that is depreciated over five years using the straight line method.
Accounts Payable Policies [Text Block]	Accounts payable consists of invoices received from suppliers which have not been paid as of the balance sheet date.
Long-term Debt Policies [Text Block]	Long term debt consists of a note payable with a local bank secured by the equipment financed.
Revenue Recognition Policies [Text Block]	Revenues is recognized when earned using accrual accounting.