INKI Inky Inc (PK)

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 10-Q

 

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

 

For the quarterly period ended August 31, 2023 OR

 

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

 

Commission File No. 333-229748

 

M2i GLOBAL, INC.

(Exact name of registrant as specified in its charter)

 

Nevada		37-1904036
(State or other jurisdiction		(I.R.S. Employer
of incorporation or organization)		Identification No.)

 

885 Tahoe Blvd.
Incline Village, NV		89451
(Address of Principal Executive Offices)		(Zip Code)

 

(775) 909-6000

(Registrant’s telephone number, including area code)

 

3827 S Carson St., P.O. Box 40

Carson City, NV 89701

(Former name, former address and former fiscal year, if changed since last report) 

 

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 (§232.405 of this chapter) 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 an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 

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

 

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 Exchange 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 of Common Stock, par value $0.001 per share, outstanding as of October 10, 2023 was 514,333,691.

 

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

 

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
None		N/A		N/A

 

 

 

M2i GLOBAL, INC.

Index

 

	Pg. No.
PART I — Financial Information
Item 1. Financial Statements	3
Condensed Consolidated Balance Sheets as of August 31, 2023 and November 30, 2022 (Unaudited)	3
Condensed Consolidated Statements of Operations for the Three and Nine Months Ended August 31, 2023 and 2022 (Unaudited)	4
Condensed Consolidated Statements of Changes in Stockholders’ Equity (Deficit) for the Three and Nine Months Ended August 31, 2023 and 2022 (Unaudited)	5
Condensed Consolidated Statements of Cash Flows for the Nine Months Ended August 31, 2023 and 2022 (Unaudited)	6
Notes to Unaudited Condensed Consolidated Financial Statements	7
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	13
PART II — Other Information
Item 1. Legal Proceedings	14
Item 1A. Risk Factors	14
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	14
Item 3. Defaults Upon Senior Securities	14
Item 4. Mine Safety Disclosures	14
Item 5. Other Information	14
Item 6. Exhibits	15
SIGNATURES	16

 

 

PART 1 — FINANCIAL INFORMATION

 

ITEM 1. FINANCIAL STATEMENTS

 

M2i GLOBAL, INC.

(formerly Inky, Inc.)

CONDENSED CONSOLIDATED BALANCE SHEET

(Unaudited)

 

		August 31, 2023				November 30, 2022
ASSETS
CURRENT ASSETS
Cash and equivalents		$	44,914			$	114
Prepaids and other current assets			-				13,767
Total current assets			44,914				13,881
Intangible assets			-				111,970
TOTAL ASSETS		$	44,914			$	125,851
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
CURRENT LIABILITIES
Accounts payable and accrued expenses		$	908,748			$	476
Accrued payroll - related party			-				49,000
Related party loan			200,000				72,774
Total current liabilities			1,108,748				122,250
Total Liabilities			1,108,748				122,250
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock, 100,000 shares authorized, $0.001 par value, 100,000 and -0- shares issued and outstanding, respectively			100				-
Common stock, 1,000,000,000 shares authorized, $0.001 par value, 514,333,691 and 7,105,357 shares issued and outstanding, respectively			514,334				7,105
Subscription receivable			(30,975	)			-
Treasury stock			(435,000	)			-
Additional paid in capital			1,024,995				120,255
Accumulated deficit			(2,137,288	)			(123,759	)
Total Stockholders’ Equity (Deficit)			(1,063,834	)			3,601
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)		$	44,914			$	125,851

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements

 

 

M2i GLOBAL, INC.

(formerly Inky, Inc.)

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(unaudited)

 

		August 31, 2023				August 31, 2022				August 31, 2023				August 31, 2022
		Three Months Ended								Nine Months Ended
		August 31, 2023				August 31, 2022				August 31, 2023				August 31, 2022
REVENUE		$	-			$	-			$	3,400			$	-
OPERATING EXPENSES
General and administrative			1,446,398				23,364				1,921,863				47,635
Total Operating Expenses			1,446,398				23,364				1,921,863				47,635
Loss from Operations			(1,446,398	)			(23,364	)			(1,918,463	)			(47,635	)
OTHER INCOME (EXPENSE)
Impairment of assets			-				-				(94,952	)			-
Other expense			-				-				(114	)			-
Loss before Income Taxes			(1,446,398	)			(23,364	)			(2,013,529	)			(47,635	)
Income tax expense			-				-				-				-
Net Loss		$	(1,446,398	)		$	(23,364	)		$	(2,013,529	)		$	(47,635	)
Net loss per share - basic		$	(0.00	)		$	(0.00	)		$	(0.01	)		$	(0.00	)
Weighted average shares outstanding - basic			514,333,691				5,092,023				205,183,575				5,092,023

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements

 

 

M2i GLOBAL, INC.

(formerly Inky, Inc.)

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT)

(Unaudited)

 

		Shares				Amount				Shares				Amount				Receivable				Stock				Capital				Deficit				(Deficit)
																										Additional				Total				Stockholders’
		Preferred Shares								Common Shares								Subscription				Treasury				Paid in				Accumulated				Equity
		Shares				Amount				Shares				Amount				Receivable				Stock				Capital				Deficit				(Deficit)
Balance at November 30, 2022			-			$	-				7,105,357			$	7,105			$	-			$	-			$	120,255			$	(123,759	)		$	3,601
Net loss			-				-				-				-				-				-				-				(27,991	)			(27,991	)
Balance at February 28, 2023			-			$	-				7,105,357			$	7,105			$	-			$	-			$	120,255			$	(151,750	)		$	(24,390	)
Shares issued for cash			100,000				100				507,228,334				507,229				(287,648	)			-				758,147				-				977,828
Purchase of treasury shares			-				-				-				-				-				(435,000	)			-				-				(435,000	)
Contribution from settlement of related party liabilities			-				-				-				-				-				-				146,593				-				146,593
Net loss			-				-				-				-				-				-				-				(539,140	)			(539,140	)
Balance at May 31, 2023			100,000			$	100				514,333,691			$	514,334			$	(287,648	)		$	(435,000	)		$	1,024,995			$	(690,890	)		$	125,891
Cash received for subscription receivable			-				-				-				-				256,673				-				-				-				256,673
Net loss			-				-				-				-				-				-				-				(1,446,398	)			(1,446,398	)
Balance at August 31, 2023			100,000			$	100				514,333,691			$	514,334			$	(30,975	)		$	(435,000	)		$	1,024,995			$	(2,137,288	)		$	(1,063,834	)
Balance at November 30, 2021			-			$	-				5,092,023			$	5,092			$	-			$	-			$	31,668			$	(57,317	)		$	(20,557	)
Net loss			-				-				-				-				-				-				-				(11,501	)			(11,501	)
Balance at February 28, 2022			-			$	-				5,092,023			$	5,092			$	-			$	-			$	31,668			$	(68,818	)		$	(32,058	)
Net loss			-				-				-				-				-				-				-				(12,770	)			(12,770	)
Balance at May 31, 2022			-			$	-				5,092,023			$	5,092			$	-			$	-			$	31,668			$	(81,588	)		$	(44,828	)
Balance			-			$	-				5,092,023			$	5,092			$	-			$	-			$	31,668			$	(81,588	)		$	(44,828	)
Net loss			-				-				-				-				-				-				-				(23,364	)			(23,364	)
Balance at August 31, 2022			-			$	-				5,092,023			$	5,092			$	-			$	-			$	31,668			$	(104,952	)		$	(68,192	)
Balance			-			$	-				5,092,023			$	5,092			$	-			$	-			$	31,668			$	(104,952	)		$	(68,192	)

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements

 

 

M2i GLOBAL, INC.

(formerly Inky, Inc.)

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

(Unaudited)

 

		August 31, 2023				August 31, 2022
		Nine Months Ended
		August 31, 2023				August 31, 2022
Cash flows from operating activities
Net loss		$	(2,013,529	)		$	(47,635	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization			20,503				-
Impairment of assets			94,952				-
Write off assets			114				-
Changes in operating assets and liabilities
Prepaid expenses			13,767				5,375
Accounts payable and accrued expenses			912,991				250
Accrued payroll - related party			16,500				31,500
Net cash used in operating activities			(954,702	)			(10,510	)
Cash flows from investing activities
Website development costs			-				(6,310	)
Net cash used in investing activities			-				(6,310	)
Cash flows from financing activities
Proceeds from the issuance stock			1,234,501				-
Treasury stock repurchase			(435,000	)			-
Related party loan			200,000				16,880
Net cash provided by financing activities			999,501				16,880
Net increase (decrease) in cash			44,800				-
Cash, beginning of period			114				114
Cash, end of period		$	44,914			$	114
Supplemental Information:
Cash paid for:
Taxes		$	-			$	-
Interest Expense		$	-			$	-
Non-Cash Investing and Financing Activities
Contribution from settlement of related party liabilities		$	146,593			$	-

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements

 

 

M2i GLOBAL, INC

(formerly Inky, Inc.)

NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

 

Note 1 — Description of Organization and Business Operations

 

The Company was incorporated in the State of Nevada on June 12, 2018. On June 7, 2023, the Company (“M2i Global, Inc.”) (formerly known as “Inky Inc.”) filed with the Secretary of State of Nevada an Amendment to the Certificate of Incorporation to change its corporate name from “Inky, Inc.”, to “M2i Global, Inc.”, effective June 7, 2023.

 

The Company was formerly engaged in developing mobile software applications for smartphones and table devices. During May 2023, the Company became the sole shareholder of U.S. Minerals and Metals Corp., a Nevada corporation (“USMM”) through the issuance of preferred and common shares for cash. Concurrently, the Company shifted its operations to specialization in the development and execution of a complete global value supply chain for critical minerals for the U.S. government and U.S. free trade partners. The Company’s vision is to develop and execute a complete global value supply chain for critical minerals for the United States government and certain trading partners of the United States. To implement this vision, the Company intends to operate four key business units as set forth below:

 

	●	M2i Trading: an integrated business platform facilitating the buying and selling of minerals and metals as commodities;
	●	M2i Minerals and Metals: a business engaged in sourcing, extraction, processing, transporting and selling primary minerals and metals;
	●	M2i Recycling: a business engaged in the collection, processing, transporting and selling of scrap, recycled and reused metals; and
	●	M2i Government and Policy: a business engaged in aligning USMM’s business with U.S. policy to facilitate participation in U.S. government programs such as the creation and management of a Strategic Minerals Reserve as an enhancement of the U.S. government’s National Defense Stockpile.

 

Note 2 – Going Concern

 

The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. The Company had limited revenues and incurred losses during the period ended August 31, 2023 and year ended November 30, 2022. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.

 

Management anticipates that the Company may be dependent, for the near future, on additional investment capital to fund operating expenses. It is anticipated that revenues will be forthcoming within the third or fourth quarters of the current fiscal year. There are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

 

Note 3 — Summary of Significant Accounting Policies

 

Basis of Presentation

 

The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and the interim reporting rules of the Securities and Exchange Commission (“SEC”). Certain information and note disclosures normally included in financial statements prepared in accordance with U.S. GAAP, have been condensed or omitted from these statements pursuant to such rules and regulation and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments (unless otherwise indicated), necessary for a fair presentation of the financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year.

 

7

Table of Contents

 

Principles of Consolidation

 

The accompanying financial statements include the accounts of the Company, including its wholly owned subsidiary, USMM. Intercompany accounts and transactions have been eliminated in consolidation.

 

Use of Estimates

 

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

 

Cash and Cash Equivalents

 

The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents.

 

The Company maintains its cash balances at financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”). The FDIC provides coverage of up to $250,000 per depositor, per financial institution, for the aggregate total of depositors’ interest and non-interest-bearing accounts.

 

Impairment Assessment

 

The Company evaluates intangible assets and other long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. This includes but is not limited to significant adverse changes in business climate, market conditions or other events that indicate an asset’s carrying amount may not be recoverable. Recoverability of these assets is measured by comparing the carrying amount of each asset to the future cash flows the asset is expected to generate. If the cash flows used in the test for recoverability are less than the carrying amount of these assets, the carrying amount of such assets is reduced to fair value.

 

The Company evaluates and tests the recoverability of its goodwill for impairment at least annually during its fourth quarter of each fiscal year or more often if and when circumstances indicate that goodwill may not be recoverable.

 

During the period ended August 31, 2023, as a result in the shift in the Company’s operations, the Company determined its intangible assets, prepaid expenses and other current assets were impaired resulting in an impairment expense totaling $94,952.

 

8

Table of Contents

 

Commitments and Contingencies

 

Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when management assesses that it is probable that a liability has been incurred and the amount can be reasonably estimated.

 

Income Taxes

 

In accordance with FASB ASC Topic 740, “Income Taxes,” the Company provides for the recognition of deferred tax assets if realization of such assets is more likely than not. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.

 

In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. If the Company has interest or penalties associated with insufficient taxes paid, such expenses are reported in income tax expense.

 

Basic and Diluted Loss Per Share

 

Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.

 

The Company had no additional dilutive securities outstanding at August 31, 2023 or August 31, 2022.

 

Recently Issued Accounting Standards

 

During the period ended August 31, 2023, there were several new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s condensed consolidated financial statements.

 

Note 4 — Commitments and Contingencies

 

From time to time, the Company may be involved in litigation in the ordinary course of business. The Company is not currently involved in any litigation that the Company believes could have a material adverse effect on its financial condition or results of operations.

 

9

Table of Contents

 

Note 5 — Stockholders’ Equity

 

At fiscal year ended November 30, 2022, the total number of shares of all classes of stock which the Company was authorized to issue was 75,000,000 shares of common stock, par value $0.001 per share.

 

On May 16, 2023, the Company filed an amendment to the Articles of Incorporation with the State of Nevada to increase the total number of shares authorized issue to 1,000,100,000, consisting of 1,000,000,000 shares of common stock having a par value of $0.001 per share and 100,000 shares of Series A Super-Voting Preferred stock having a par value of $0.001.

 

The Series A Super-Voting Preferred stock vote on the basis of 10,000 votes per share. Common stock vote on the basis of 1 vote per share.

 

During the nine months ended August 31, 2023, the Company issued 100,000 shares of Series A Super-Voting Preferred stock and 507,228,334 shares of common stock in exchange for proceeds totaling $1,265,476, including $30,975 in subscriptions receivable.

 

During the nine months ended August 31, 2023, the Company purchased 6,013,334 shares of common stock from Ioanna Kallidou for $435,000. The shares were recorded as Treasury Stock at August 31, 2023.

 

At the nine months ended, there were 514,333,691 shares of common stock and 100,000 shares of preferred stock issued and outstanding.

 

Note 6 — Related Party Transactions

 

During May 2023, the Company’s former CEO, Ioanna Kallidou, forgave liabilities totaling $146,593 consisting of accrued payroll and a related party loan. As a result of the forgiveness, a contribution was recorded to additional paid in capital during May 2023. As of August 31, 2023, no balances due to Ioanna Kallidou were outstanding.

 

During August 2023, the Company’s CEO loaned the Company $200,000. This is recorded in loans payable on the balance sheet.

 

Note 7 — Subsequent Events

 

On September 23, 2023, the Company entered into a Letter of Intent to purchase the commercial real estate and all issued and outstanding shares of stock of a salvage, disposal, recycling and scrap business located in Nevada. The purchase price for this transaction is $8,000,000.

 

The Company evaluated other subsequent events after August 31, 2023 and determined that there are no other events for which disclosure is required.

 

 

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

 

The following discussion and analysis of our results of operations and financial condition should be read in conjunction with our financial statements and related notes appearing elsewhere in this report. This discussion and analysis contain forward looking statements that involve risks, uncertainties and assumptions. The actual results may differ materially from those anticipated in these forward looking statements as a result of certain factors, including but not limited to, those which are not within our control.

 

Overview

 

The Company was incorporated in the State of Nevada on June 12, 2018. On June 7, 2023, the Company (“M2i Global, Inc.”) (formerly known as “Inky Inc.”) filed with the Secretary of State of Nevada an Amendment to the Certificate of Incorporation to change its corporate name from “Inky, Inc.”, to “M2i Global, Inc.”, effective June 7, 2023.

 

The Company was formerly engaged in developing mobile software applications for smartphones and table devices. During May 2023, the Company became the sole shareholder of U.S. Minerals and Metals Corp., a Nevada corporation (“USMM”) through the issuance of preferred and common shares for cash. Concurrently, the Company shifted its operations to specialization in the development and execution of a complete global value supply chain for critical minerals for the U.S. government and U.S. free trade partners. The Company’s vision is to develop and execute a complete global value supply chain for critical minerals for the United States government and certain trading partners of the United States. To implement this vision, the Company intends to operate four key business units as set forth below:

 

	●	M2i Trading: an integrated business platform facilitating the buying and selling of minerals and metals as commodities;
	●	M2i Minerals and Metals: a business engaged in sourcing, extraction, processing, transporting and selling primary minerals and metals;
	●	M2i Recycling: a business engaged in the collection, processing, transporting and selling of scrap, recycled and reused metals; and
	●	M2i Government and Policy: a business engaged in aligning USMM’s business with U.S. policy to facilitate participation in U.S. government programs such as the creation and management of a Strategic Minerals Reserve as an enhancement of the U.S. government’s National Defense Stockpile.

 

Recently Issued Accounting Pronouncements

 

During the period ended August 31, 2023, and through the filing of this report, there were several new accounting pronouncements issued by the Financial Accounting Standards Board (“FASB”). Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s financial statements.

 

All other new accounting pronouncements issued but not yet effective or adopted have been deemed not to be relevant to us, hence are not expected to have any impact once adopted.

 

Summary of Significant Accounting Policies

 

There have been no changes to the Summary of Significant Accounting Policies described in our Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 15, 2023.

 

Liquidity and Capital Resources

 

At August 31, 2023, the Company had a cash balance of $44,914, as compared to a cash balance of $114 at November 30, 2022. The Company incurred negative cash flow from operations of $954,702 for the period ended August 31, 2023, as compared to negative cash flow from operations of $10,510 in the comparable prior year period. The increase in negative cash flows from operations was primarily from increased travel and professional fees during the current period as the Company shifted its focus and prepared to ramp up operations. Cash flows from investing activities during the periods ending August 31, 2023 and 2022 were zero and $6,310, respectively. Cash flows from financing activities during the periods ended August 31, 2023 and 2022 totaled $999,501 and $16,880, respectively. The increase was the result of $1,234,501in proceeds from the issuance of stock, $435,000 in payments for the purchase of treasury shares and increase in related party loan of $183,120. Going forward, the Company expects capital expenditures to increase significantly as operations are expanded pursuant to its current growth plans. The Company anticipates the requirement to raise significant debt or equity capital in order to fund future operations.

 

 

Results of Operations

 

Comparison of the Three Months Ended August 31, 2023 and 2022

 

For the three months ended August 31, 2023 and 2022, the Company’s revenues totaled $0, respectively. We anticipate the Company’s revenues in upcoming quarters may increase significantly as management attempts to implement the Company’s new business model.

 

For the three months ended August 31, 2023, our operating expenses increased to $1,446,398 compared to $23,364 for the comparable period in 2022. The increase of $1,423,034 was primarily driven by travel and professional fees associated with the shift in strategic focus and preparations for increased operations. We anticipate future operating expenses to increase with the expansion of operations, resulting in increased expenses related to compensation and professional fees.

 

Comparison of the Nine Months Ended August 31, 2023 and 2022

 

For the nine months ended August 31, 2023 and 2022, the Company’s revenues totaled $3,400 and $0, respectively. We anticipate the Company’s revenues in upcoming quarters may increase significantly as management attempts to implement the Company’s new business model.

 

For the nine months ended August 31, 2023, our operating expenses increased to $1,921,863 compared to $47,635 for the comparable period in 2022. The increase of $1,874,228 was primarily driven by travel and professional fees associated with the shift in strategic focus and preparations for increased operations. We anticipate future operating expenses to increase with the expansion of operations, resulting in increased expenses related to compensation and professional fees.

 

For the nine months ended August 31, 2023, other expenses totaled $95,066, compared to $0 in the comparable period in 2022. This increase in other expenses was primarily driven by impairment expenses in the current period. We anticipate our other expenses may increase as the Company could incur financing costs related to the expansion of its operations.

 

Off Balance Sheet Arrangements

 

We do not have any off-balance sheet arrangements.

 

 

Item 3. Qualitative and Quantitative Disclosures about Market Risk.

 

We are a smaller reporting company and, therefore, we are not required to provide information required by this item.

 

Item 4. Controls and Procedures.

 

Evaluation of Disclosure Controls and Procedures: Our management carried out an evaluation of the effectiveness and design and operation of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Securities and Exchange Act of 1934, as amended (the Exchange Act). Based on that evaluation, our Chief Executive Officer has concluded that, at August 31, 2023, such disclosure controls and procedures were not effective.

 

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that the information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to management including our Chief Executive Officer and Interim Chief Financial Officer, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

 

Limitations on the Effectiveness of Controls: Our disclosure controls and procedures are designed to provide reasonable, not absolute, assurance that the objectives of our disclosure control system are met. Because of inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues, if any, within a company have been detected. Our Chief Executive Officer has concluded, based on their evaluation as of the end of the period covered by this Quarterly Report that our disclosure controls and procedures were not sufficiently effective to provide reasonable assurance that the objectives of our disclosure control system were met.

 

Changes in Internal Control over Financial Reporting

 

There have been no changes in our internal controls over financial reporting that occurred during the period ended August 31, 2023, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

 

In our annual report for the year ended November 30, 2022, we identified the following material weaknesses which are still applicable:

 

	●	We do not have an audit committee
	●	We did not implement appropriate information technology controls

 

Management plans to address these material weaknesses in the coming quarters.

 

In our annual report for the year ended November 30, 2022, we identified the following material weaknesses which are no longer applicable:

 

	●	We did not maintain appropriate cash controls – the handling of cash and accounting functions have been segregated and bills require management approval prior to payment.
	●	The Company lacks segregation of duties – beginning in May 2023, the Company began to improve internal controls by hiring additional resources to ensure appropriate review and oversight.

 

 

PART II – OTHER INFORMATION

 

Item 1. Legal Proceedings.

 

None.

 

Item 1A. Risk Factors.

 

We are a smaller reporting company and, therefore, we are not required to provide information required by this item.

 

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

 

During the period ended August 31, 2023, we sold 100,000 shares of preferred stock and 507,228,334 shares of common stock for proceeds totaling $1,265,476, of which $1,234,501 had been received as of August 31, 2023. Each of the purchasers of the shares represented to the Company that such purchaser is an “accredited investor” for purposes of Rule 501 of Regulation D.

 

Item 3. Defaults upon Senior Securities.

 

None.

 

Item 4. Mine Safety Disclosures.

 

Not applicable.

 

Item 5. Other Information.

 

None.

 

 

Item 6. Exhibits.

 

Exhibit No.		Description of Document
31.1 *		Certification of Chief Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934.
31.2 *		Certification of Chief Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934.
32.1 *		Certification pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code (18 U.S.C. §1350).
32.2 *		Certification pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code (18 U.S.C. §1350).
101.INS		Inline XBRL Instance Document
101.SCH		Inline XBRL Taxonomy Extension Schema Document
101.CAL		Inline XBRL Taxonomy Calculation Linkbase Document
101.DEF		Inline XBRL Taxonomy Definition Linkbase Document
101.LAB		Inline XBRL Taxonomy Label Linkbase Document
101.PRE		Inline XBRL Taxonomy Presentation Linkbase Document
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

* A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

 

 

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.

 

	M2i Global, Inc. (Registrant)
Dated: October 10, 2023	/s/ Doug Cole
	Doug Cole Chief Executive Officer (Principal Executive Officer)
	M2i Global, Inc. (Registrant)
Dated October 10, 2023	/s/ Doug Cole
	Doug Cole Chief Financial Officer (Principal Financial Officer)

 

 

 

EXHIBIT 31.1

 

CERTIFICATION

Pursuant to 18 U.S.C. Section 1350,

As adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

 

I, Doug Cole, certify that:

 

1.	I have reviewed this Quarterly Report on Form 10-Q of M2i Global, Inc. (the “registrant”);
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(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

	(a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, 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 annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

 

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

 

	(a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting, which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
	(b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: October 10, 2023

 

	/s/ Doug Cole
Name:	Doug Cole
Title:	Chief Executive Officer (Principal Executive Officer)

 

 

 

EXHIBIT 31.2

 

CERTIFICATION

Pursuant to 18 U.S.C. Section 1350,

As adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

 

I, Doug Cole, certify that:

 

1.	I have reviewed this Quarterly Report on Form 10-Q of M2i Global, Inc. (the “registrant”);
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(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

	(a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, 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 annual report) that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

 

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

 

	(a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting, which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
	(b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: October 10, 2023
	/s/ Doug Cole
Name:	Doug Cole
Title:	Chief Financial Officer (Principal Financial and Accounting 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 M2i Global, Inc. (the “Company”) on Form 10-Q for the quarter ended August 31, 2023 (the “Report”), Doug Cole, Chief Executive Officer of the Company, certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of his knowledge:

 

(1) The Report fully complies with the requirements of Section 13(a) or Section 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 results of operations of the Company.

 

Date: October 10, 2023		/s/ Doug Cole
	Name:	Doug Cole
	Title:	Chief Executive Officer
		(Principal Executive Officer)

 

This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

 

 

 

EXHIBIT 32.2

 

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 M2i Global, Inc. (the “Company”) on Form 10-Q for the quarter ended August 31, 2023 (the “Report”), Doug Cole, Chief Financial Officer of the Company, certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of his knowledge:

 

(1) The Report fully complies with the requirements of Section 13(a) or Section 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 results of operations of the Company.

 

Date: October 10, 2023		/s/ Doug Cole
	Name:	Doug Cole
	Title:	Chief Financial Officer
		(Principal Financial and Accounting Officer)

 

This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

 

 

v3.23.3

Cover - shares	9 Months Ended
	Aug. 31, 2023	Oct. 10, 2023
Entity Addresses [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Aug. 31, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--11-30
Entity File Number	333-229748
Entity Registrant Name	M2i GLOBAL, INC.
Entity Central Index Key	0001753373
Entity Tax Identification Number	37-1904036
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	885 Tahoe Blvd.
Entity Address, City or Town	Incline Village
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89451
City Area Code	(775)
Local Phone Number	909-6000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		514,333,691
Former Address [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	3827 S Carson St.
Entity Address, Address Line Two	P.O. Box 40
Entity Address, City or Town	Carson City
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89701

v3.23.3

Condensed Consolidated Balance Sheet (Unaudited) - USD ($)	Aug. 31, 2023	Nov. 30, 2022
CURRENT ASSETS
Cash and equivalents	$ 44,914	$ 114
Prepaids and other current assets		13,767
Total current assets	44,914	13,881
Intangible assets		111,970
TOTAL ASSETS	44,914	125,851
CURRENT LIABILITIES
Accounts payable and accrued expenses	908,748	476
Accrued payroll - related party		49,000
Related party loan	200,000	72,774
Total current liabilities	1,108,748	122,250
Total Liabilities	1,108,748	122,250
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock, 100,000 shares authorized, $0.001 par value, 100,000 and -0- shares issued and outstanding, respectively	100
Common stock, 1,000,000,000 shares authorized, $0.001 par value, 514,333,691 and 7,105,357 shares issued and outstanding, respectively	514,334	7,105
Subscription receivable	(30,975)
Treasury stock	(435,000)
Additional paid in capital	1,024,995	120,255
Accumulated deficit	(2,137,288)	(123,759)
Total Stockholders’ Equity (Deficit)	(1,063,834)	3,601
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 44,914	$ 125,851

v3.23.3

Condensed Consolidated Balance Sheet (Unaudited) (Parenthetical) - $ / shares	Aug. 31, 2023	May 16, 2023	Nov. 30, 2022
Statement of Financial Position [Abstract]
Preferred stock, shares authorized	100,000		100,000
Preferred stock, par value	$ 0.001		$ 0.001
Preferred stock, shares issued	100,000		0
Preferred stock, shares outstanding	100,000		0
Common stock, shares authorized	1,000,000,000	1,000,000,000	1,000,000,000
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares issued	514,333,691		7,105,357
Common stock, shares outstanding	514,333,691		7,105,357

v3.23.3

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2023	Aug. 31, 2022
Income Statement [Abstract]
REVENUE			$ 3,400
OPERATING EXPENSES
General and administrative	1,446,398	23,364	1,921,863	47,635
Total Operating Expenses	1,446,398	23,364	1,921,863	47,635
Loss from Operations	(1,446,398)	(23,364)	(1,918,463)	(47,635)
OTHER INCOME (EXPENSE)
Impairment of assets			(94,952)
Other expense			(114)
Loss before Income Taxes	(1,446,398)	(23,364)	(2,013,529)	(47,635)
Income tax expense
Net Loss	$ (1,446,398)	$ (23,364)	$ (2,013,529)	$ (47,635)
Net loss per share - basic	$ (0.00)	$ (0.00)	$ (0.01)	$ (0.00)
Weighted average shares outstanding - basic	514,333,691	5,092,023	205,183,575	5,092,023

v3.23.3

Condensed Consolidated Statement of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Subscription Receivable [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Nov. 30, 2021		$ 5,092			$ 31,668	$ (57,317)	$ (20,557)
Balance, shares at Nov. 30, 2021		5,092,023
Net loss						(11,501)	(11,501)
Balance at Feb. 28, 2022		$ 5,092			31,668	(68,818)	(32,058)
Balance, shares at Feb. 28, 2022		5,092,023
Balance at Nov. 30, 2021		$ 5,092			31,668	(57,317)	(20,557)
Balance, shares at Nov. 30, 2021		5,092,023
Net loss							(47,635)
Balance at Aug. 31, 2022		$ 5,092			31,668	(104,952)	(68,192)
Balance, shares at Aug. 31, 2022		5,092,023
Balance at Feb. 28, 2022		$ 5,092			31,668	(68,818)	(32,058)
Balance, shares at Feb. 28, 2022		5,092,023
Net loss						(12,770)	(12,770)
Balance at May. 31, 2022		$ 5,092			31,668	(81,588)	(44,828)
Balance, shares at May. 31, 2022		5,092,023
Net loss						(23,364)	(23,364)
Balance at Aug. 31, 2022		$ 5,092			31,668	(104,952)	(68,192)
Balance, shares at Aug. 31, 2022		5,092,023
Balance at Nov. 30, 2022		$ 7,105			120,255	(123,759)	3,601
Balance, shares at Nov. 30, 2022		7,105,357
Net loss						(27,991)	(27,991)
Balance at Feb. 28, 2023		$ 7,105			120,255	(151,750)	(24,390)
Balance, shares at Feb. 28, 2023		7,105,357
Balance at Nov. 30, 2022		$ 7,105			120,255	(123,759)	3,601
Balance, shares at Nov. 30, 2022		7,105,357
Net loss							(2,013,529)
Shares issued for cash, shares		507,228,334
Balance at Aug. 31, 2023	$ 100	$ 514,334	(30,975)	(435,000)	1,024,995	(2,137,288)	(1,063,834)
Balance, shares at Aug. 31, 2023	100,000	514,333,691
Balance at Feb. 28, 2023		$ 7,105			120,255	(151,750)	(24,390)
Balance, shares at Feb. 28, 2023		7,105,357
Net loss						(539,140)	(539,140)
Shares issued for cash	$ 100	$ 507,229	(287,648)		758,147		977,828
Shares issued for cash, shares	100,000	507,228,334
Purchase of treasury shares				(435,000)			(435,000)
Contribution from settlement of related party liabilities					146,593		146,593
Balance at May. 31, 2023	$ 100	$ 514,334	(287,648)	(435,000)	1,024,995	(690,890)	125,891
Balance, shares at May. 31, 2023	100,000	514,333,691
Net loss						(1,446,398)	(1,446,398)
Cash received for subscription receivable			256,673				256,673
Balance at Aug. 31, 2023	$ 100	$ 514,334	$ (30,975)	$ (435,000)	$ 1,024,995	$ (2,137,288)	$ (1,063,834)
Balance, shares at Aug. 31, 2023	100,000	514,333,691

v3.23.3

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Aug. 31, 2023	Aug. 31, 2022
Cash flows from operating activities
Net loss	$ (2,013,529)	$ (47,635)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	20,503
Impairment of assets	94,952
Write off assets	114
Changes in operating assets and liabilities
Prepaid expenses	13,767	5,375
Accounts payable and accrued expenses	912,991	250
Accrued payroll - related party	16,500	31,500
Net cash used in operating activities	(954,702)	(10,510)
Cash flows from investing activities
Website development costs		(6,310)
Net cash used in investing activities		(6,310)
Cash flows from financing activities
Proceeds from the issuance stock	1,234,501
Treasury stock repurchase	(435,000)
Related party loan	200,000	16,880
Net cash provided by financing activities	999,501	16,880
Net increase (decrease) in cash	44,800
Cash, beginning of period	114	114
Cash, end of period	44,914	114
Cash paid for:
Taxes
Interest Expense
Non-Cash Investing and Financing Activities
Contribution from settlement of related party liabilities	$ 146,593

v3.23.3

Description of Organization and Business Operations	9 Months Ended
	Aug. 31, 2023
Accounting Policies [Abstract]
Description of Organization and Business Operations	Note 1 — Description of Organization and Business Operations   The Company was incorporated in the State of Nevada on June 12, 2018. On June 7, 2023, the Company (“M2i Global, Inc.”) (formerly known as “Inky Inc.”) filed with the Secretary of State of Nevada an Amendment to the Certificate of Incorporation to change its corporate name from “Inky, Inc.”, to “M2i Global, Inc.”, effective June 7, 2023.   The Company was formerly engaged in developing mobile software applications for smartphones and table devices. During May 2023, the Company became the sole shareholder of U.S. Minerals and Metals Corp., a Nevada corporation (“USMM”) through the issuance of preferred and common shares for cash. Concurrently, the Company shifted its operations to specialization in the development and execution of a complete global value supply chain for critical minerals for the U.S. government and U.S. free trade partners. The Company’s vision is to develop and execute a complete global value supply chain for critical minerals for the United States government and certain trading partners of the United States. To implement this vision, the Company intends to operate four key business units as set forth below:     ● M2i Trading: an integrated business platform facilitating the buying and selling of minerals and metals as commodities;   ● M2i Minerals and Metals: a business engaged in sourcing, extraction, processing, transporting and selling primary minerals and metals;   ● M2i Recycling: a business engaged in the collection, processing, transporting and selling of scrap, recycled and reused metals; and   ● M2i Government and Policy: a business engaged in aligning USMM’s business with U.S. policy to facilitate participation in U.S. government programs such as the creation and management of a Strategic Minerals Reserve as an enhancement of the U.S. government’s National Defense Stockpile.

v3.23.3

Going Concern	9 Months Ended
	Aug. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2 – Going Concern   The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. The Company had limited revenues and incurred losses during the period ended August 31, 2023 and year ended November 30, 2022. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.   Management anticipates that the Company may be dependent, for the near future, on additional investment capital to fund operating expenses. It is anticipated that revenues will be forthcoming within the third or fourth quarters of the current fiscal year. There are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

v3.23.3

Summary of Significant Accounting Policies	9 Months Ended
	Aug. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 3 — Summary of Significant Accounting Policies   Basis of Presentation   The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and the interim reporting rules of the Securities and Exchange Commission (“SEC”). Certain information and note disclosures normally included in financial statements prepared in accordance with U.S. GAAP, have been condensed or omitted from these statements pursuant to such rules and regulation and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments (unless otherwise indicated), necessary for a fair presentation of the financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year.     Principles of Consolidation   The accompanying financial statements include the accounts of the Company, including its wholly owned subsidiary, USMM. Intercompany accounts and transactions have been eliminated in consolidation.   Use of Estimates   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.   Cash and Cash Equivalents   The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents.   The Company maintains its cash balances at financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”). The FDIC provides coverage of up to $250,000 per depositor, per financial institution, for the aggregate total of depositors’ interest and non-interest-bearing accounts.   Impairment Assessment   The Company evaluates intangible assets and other long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. This includes but is not limited to significant adverse changes in business climate, market conditions or other events that indicate an asset’s carrying amount may not be recoverable. Recoverability of these assets is measured by comparing the carrying amount of each asset to the future cash flows the asset is expected to generate. If the cash flows used in the test for recoverability are less than the carrying amount of these assets, the carrying amount of such assets is reduced to fair value.   The Company evaluates and tests the recoverability of its goodwill for impairment at least annually during its fourth quarter of each fiscal year or more often if and when circumstances indicate that goodwill may not be recoverable.   During the period ended August 31, 2023, as a result in the shift in the Company’s operations, the Company determined its intangible assets, prepaid expenses and other current assets were impaired resulting in an impairment expense totaling $94,952.     Commitments and Contingencies   Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when management assesses that it is probable that a liability has been incurred and the amount can be reasonably estimated.   Income Taxes   In accordance with FASB ASC Topic 740, “Income Taxes,” the Company provides for the recognition of deferred tax assets if realization of such assets is more likely than not. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.   In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. If the Company has interest or penalties associated with insufficient taxes paid, such expenses are reported in income tax expense.   Basic and Diluted Loss Per Share   Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.   The Company had no additional dilutive securities outstanding at August 31, 2023 or August 31, 2022.   Recently Issued Accounting Standards   During the period ended August 31, 2023, there were several new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s condensed consolidated financial statements.

v3.23.3

Commitments and Contingencies	9 Months Ended
	Aug. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 4 — Commitments and Contingencies   From time to time, the Company may be involved in litigation in the ordinary course of business. The Company is not currently involved in any litigation that the Company believes could have a material adverse effect on its financial condition or results of operations.

v3.23.3

Stockholders’ Equity	9 Months Ended
	Aug. 31, 2023
Equity [Abstract]
Stockholders’ Equity	Note 5 — Stockholders’ Equity   At fiscal year ended November 30, 2022, the total number of shares of all classes of stock which the Company was authorized to issue was 75,000,000 shares of common stock, par value $0.001 per share.   On May 16, 2023, the Company filed an amendment to the Articles of Incorporation with the State of Nevada to increase the total number of shares authorized issue to 1,000,100,000, consisting of 1,000,000,000 shares of common stock having a par value of $0.001 per share and 100,000 shares of Series A Super-Voting Preferred stock having a par value of $0.001.   The Series A Super-Voting Preferred stock vote on the basis of 10,000 votes per share. Common stock vote on the basis of 1 vote per share.   During the nine months ended August 31, 2023, the Company issued 100,000 shares of Series A Super-Voting Preferred stock and 507,228,334 shares of common stock in exchange for proceeds totaling $1,265,476, including $30,975 in subscriptions receivable.   During the nine months ended August 31, 2023, the Company purchased 6,013,334 shares of common stock from Ioanna Kallidou for $435,000. The shares were recorded as Treasury Stock at August 31, 2023.   At the nine months ended, there were 514,333,691 shares of common stock and 100,000 shares of preferred stock issued and outstanding.

v3.23.3

Related Party Transactions	9 Months Ended
	Aug. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 6 — Related Party Transactions   During May 2023, the Company’s former CEO, Ioanna Kallidou, forgave liabilities totaling $146,593 consisting of accrued payroll and a related party loan. As a result of the forgiveness, a contribution was recorded to additional paid in capital during May 2023. As of August 31, 2023, no balances due to Ioanna Kallidou were outstanding.   During August 2023, the Company’s CEO loaned the Company $200,000. This is recorded in loans payable on the balance sheet.

v3.23.3

Subsequent Events	9 Months Ended
	Aug. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 7 — Subsequent Events   On September 23, 2023, the Company entered into a Letter of Intent to purchase the commercial real estate and all issued and outstanding shares of stock of a salvage, disposal, recycling and scrap business located in Nevada. The purchase price for this transaction is $8,000,000.   The Company evaluated other subsequent events after August 31, 2023 and determined that there are no other events for which disclosure is required.

v3.23.3

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Aug. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation   The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and the interim reporting rules of the Securities and Exchange Commission (“SEC”). Certain information and note disclosures normally included in financial statements prepared in accordance with U.S. GAAP, have been condensed or omitted from these statements pursuant to such rules and regulation and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments (unless otherwise indicated), necessary for a fair presentation of the financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year.
Principles of Consolidation	Principles of Consolidation   The accompanying financial statements include the accounts of the Company, including its wholly owned subsidiary, USMM. Intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents   The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents.   The Company maintains its cash balances at financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”). The FDIC provides coverage of up to $250,000 per depositor, per financial institution, for the aggregate total of depositors’ interest and non-interest-bearing accounts.
Impairment Assessment	Impairment Assessment   The Company evaluates intangible assets and other long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. This includes but is not limited to significant adverse changes in business climate, market conditions or other events that indicate an asset’s carrying amount may not be recoverable. Recoverability of these assets is measured by comparing the carrying amount of each asset to the future cash flows the asset is expected to generate. If the cash flows used in the test for recoverability are less than the carrying amount of these assets, the carrying amount of such assets is reduced to fair value.   The Company evaluates and tests the recoverability of its goodwill for impairment at least annually during its fourth quarter of each fiscal year or more often if and when circumstances indicate that goodwill may not be recoverable.   During the period ended August 31, 2023, as a result in the shift in the Company’s operations, the Company determined its intangible assets, prepaid expenses and other current assets were impaired resulting in an impairment expense totaling $94,952.
Commitments and Contingencies	Commitments and Contingencies   Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when management assesses that it is probable that a liability has been incurred and the amount can be reasonably estimated.
Income Taxes	Income Taxes   In accordance with FASB ASC Topic 740, “Income Taxes,” the Company provides for the recognition of deferred tax assets if realization of such assets is more likely than not. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.   In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. If the Company has interest or penalties associated with insufficient taxes paid, such expenses are reported in income tax expense.
Basic and Diluted Loss Per Share	Basic and Diluted Loss Per Share   Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.   The Company had no additional dilutive securities outstanding at August 31, 2023 or August 31, 2022.
Recently Issued Accounting Standards	Recently Issued Accounting Standards   During the period ended August 31, 2023, there were several new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s condensed consolidated financial statements.

v3.23.3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Aug. 31, 2023	Aug. 31, 2022	Aug. 31, 2023	Aug. 31, 2022
Accounting Policies [Abstract]
Cash FDIC insured amount	$ 250,000		$ 250,000
Impairment expense			$ 94,952

v3.23.3

Stockholders’ Equity (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	May 31, 2023	Aug. 31, 2023	Aug. 31, 2022	May 16, 2023	Nov. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares issued		514,333,691			7,105,357
Common stock par value		$ 0.001		$ 0.001	$ 0.001
Share authorized				1,000,100,000
Common stock, shares authorized		1,000,000,000		1,000,000,000	1,000,000,000
Preferred stock, shares authorized		100,000			100,000
Preferred stock par value		$ 0.001			$ 0.001
Common stock votes per share		1 vote per share
Preferred stock, shares issued		100,000			0
Proceeds from common stock		$ 1,234,501
Subscription receivable		$ 30,975
Common stock, shares outstanding		514,333,691			7,105,357
Preferred stock, shares outstanding		100,000			0
Ioanna Kallidou [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares issued		6,013,334
Proceeds from common stock		$ 435,000
Super Voting Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized				100,000
Preferred stock par value				$ 0.001
Preferred stock votes per share		10,000 votes per share
Preferred stock, shares issued		100,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares issued					75,000,000
Common stock par value					$ 0.001
Number of shares issued	507,228,334	507,228,334
Proceeds from common stock		$ 1,265,476

v3.23.3

Related Party Transactions (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	May 31, 2023	Aug. 31, 2023	Aug. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Loans payable		$ 200,000	$ 16,880
Ioanna Kallidou [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Forgave liabilities	$ 146,593
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Loans payable		$ 200,000

v3.23.3

Subsequent Events (Details Narrative)	Sep. 23, 2023 USD ($)
Subsequent Event [Member]
Subsequent Event [Line Items]
Purchase price of expected business acquisition	$ 8,000,000

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