Subsequent Events	9 Months Ended
Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7 – SUBSEQUENT EVENTS During October and November 2024, Dragon entered into a Securities Purchase Agreement with investors pursuant to which Dragon agreed to sell an aggregate of 1,594,000 shares of Dragon’s common stock, par value $0.0001 per share for an aggregate purchase price of $478,200, or $0.30 per share. On October 29, 2024 (the “Closing Date” and measurement date), Dragon entered into and closed on a Share Exchange Agreement (the “Share Exchange Agreement”) with (i) RPM Interactive, Inc., a Florida corporation incorporated on August 23, 2024; and (ii) the shareholders of RPM Interactive. Pursuant to the Share Exchange Agreement, Dragon acquired 100% of the shares of RPM Interactive in exchange for 3,500,000 shares of Dragon’s common stock. RPM Interact is a web publishing company that leverages generative AI systems to offer consumers entertaining gaming apps and podcasting offerings in the sports, finance, entertainment and politics categories. These shares were valued at $1,050,000, or $0.30 per share, on the measurement date based on recent sales of shares of Dragon’s common stock and. Pursuant to ASU 2017-01 and ASC 805, Dragon analyzed the Exchange Agreement and the business of RPM Interactive to determine if Dragon acquired a business or acquired assets. Other than owning certain in-development software technologies, RPM Interactive had no operations or no employees and was not considered a business. Based on this analysis, it was determined that Dragon acquired an asset. No goodwill was recorded since the Exchange Agreement was accounted for as an asset purchase. In accordance with ASC 805, the fair value of the assets acquired is based on either the fair value of the consideration given or the fair value of the assets acquired, whichever is more clearly evident, and thus, more reliably measurable. Dragon used the market price of the 3,500,000 common shares issued of $1,050,000 as the fair value of the assets acquired since this value was more clearly evident, and thus, more reliable measurable than the fair value of the assets. This acquisition was treated as an asset acquisition under ASC 805 “Business Combinations” since RPM Interactive did not meet the definition of a business under ASC 805. ASC 805 requires the use of the relative fair value method for asset acquisitions to allocate the purchase price, however, since only a single software asset was acquired, the entire purchase price shall be allocated to this asset. Following the sale of Dragon’s common stock and Share Exchange Agreement above, the Company retains approximately 39.7% ownership of Dragon.

Subsequent Events

9 Months Ended

Sep. 30, 2024

NOTE 7 – SUBSEQUENT EVENTS

During October and November 2024, Dragon entered into a Securities Purchase Agreement with investors pursuant to which Dragon agreed to sell an aggregate of 1,594,000 shares of Dragon’s common stock, par value $0.0001 per share for an aggregate purchase price of $478,200, or $0.30 per share.

On October 29, 2024 (the “Closing Date” and measurement date), Dragon entered into and closed on a Share Exchange Agreement (the “Share Exchange Agreement”) with (i) RPM Interactive, Inc., a Florida corporation incorporated on August 23, 2024; and (ii) the shareholders of RPM Interactive. Pursuant to the Share Exchange Agreement, Dragon acquired 100% of the shares of RPM Interactive in exchange for 3,500,000 shares of Dragon’s common stock. RPM Interact is a web publishing company that leverages generative AI systems to offer consumers entertaining gaming apps and podcasting offerings in the sports, finance, entertainment and politics categories. These shares were valued at $1,050,000, or $0.30 per share, on the measurement date based on recent sales of shares of Dragon’s common stock and. Pursuant to ASU 2017-01 and ASC 805, Dragon analyzed the Exchange Agreement and the business of RPM Interactive to determine if Dragon acquired a business or acquired assets. Other than owning certain in-development software technologies, RPM Interactive had no operations or no employees and was not considered a business. Based on this analysis, it was determined that Dragon acquired an asset. No goodwill was recorded since the Exchange Agreement was accounted for as an asset purchase. In accordance with ASC 805, the fair value of the assets acquired is based on either the fair value of the consideration given or the fair value of the assets acquired, whichever is more clearly evident, and thus, more reliably measurable. Dragon used the market price of the 3,500,000 common shares issued of $1,050,000 as the fair value of the assets acquired since this value was more clearly evident, and thus, more reliable measurable than the fair value of the assets. This acquisition was treated as an asset acquisition under ASC 805 “Business Combinations” since RPM Interactive did not meet the definition of a business under ASC 805. ASC 805 requires the use of the relative fair value method for asset acquisitions to allocate the purchase price, however, since only a single software asset was acquired, the entire purchase price shall be allocated to this asset.

Following the sale of Dragon’s common stock and Share Exchange Agreement above, the Company retains approximately 39.7% ownership of Dragon.