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Deseo Swimwear Inc. – ‘S-1/A’ on 1/14/21 – ‘EX-101.INS’

On:  Thursday, 1/14/21, at 2:46pm ET   ·   Accession #:  1477932-21-263   ·   File #:  333-249308

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/14/21  Deseo Swimwear Inc.               S-1/A                 31:1.2M                                   Discount Edgar/FA

Pre-Effective Amendment to Registration Statement (General Form)   —   Form S-1   —   SA’33
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Pre-Effective Amendment to Registration Statement   HTML    344K 
                (General Form)                                                   
 2: EX-23.1     Auditor Consent                                     HTML     12K 
 9: R1          Cover                                               HTML     25K 
10: R2          Balance Sheets                                      HTML     41K 
11: R3          Balance Sheets (Parenthetical)                      HTML     20K 
12: R4          Statements of Operations                            HTML     24K 
13: R5          Statements of Changes in Stockholders Deficit       HTML     35K 
14: R6          Statements of Cash Flows                            HTML     34K 
15: R7          Nature of Operations and Summary of Significant     HTML     26K 
                Accounting Policies                                              
16: R8          Going Concern                                       HTML     15K 
17: R9          Related Party Transactions                          HTML     14K 
18: R10         Income Taxes                                        HTML     25K 
19: R11         Equity                                              HTML     13K 
20: R12         Nature of Operations and Summary of Significant     HTML     48K 
                Accounting Policies (Policies)                                   
21: R13         Income Taxes (Tables)                               HTML     25K 
22: R14         Nature of Operations and Summary of Significant     HTML     14K 
                Accounting Policies (Details Narrative)                          
23: R15         Going Concern (Details Narrative)                   HTML     15K 
24: R16         Related Party Transactions (Details Narrative)      HTML     17K 
25: R17         Income Taxes (Details)                              HTML     18K 
26: R18         Income Taxes (Details 1)                            HTML     23K 
27: R19         Income Taxes (Details Narrative)                    HTML     16K 
28: R20         Equity (Details Narrative)                          HTML     15K 
30: XML         IDEA XML File -- Filing Summary                      XML     49K 
29: EXCEL       IDEA Workbook of Financial Reports                  XLSX     27K 
 3: EX-101.INS  XBRL Instance -- dcs-20200930                        XML    258K 
 6: EX-101.CAL  XBRL Calculations -- dcs-20200930_cal                XML     33K 
 8: EX-101.DEF  XBRL Definitions -- dcs-20200930_def                 XML     48K 
 5: EX-101.LAB  XBRL Labels -- dcs-20200930_lab                      XML    175K 
 7: EX-101.PRE  XBRL Presentations -- dcs-20200930_pre               XML    143K 
 4: EX-101.SCH  XBRL Schema -- dcs-20200930                          XSD     47K 
31: ZIP         XBRL Zipped Folder -- 0001477932-21-000263-xbrl      Zip     27K

‘EX-101.INS’   —   XBRL Instance — dcs-20200930

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<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>The Company</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Deseo Swimwear Inc. (the “Company”) was incorporated in the State of Nevada on April 20, 2015 and established a fiscal year end of December 31.  The Company is organized to design, manufacture and sell Dominican Republic inspired swimwear.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Basis of Presentation – Unaudited Financial Statements</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q.  They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements.  However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended December 31, 2019 included in the Company’s 10-K filed with the Securities and Exchange Commission.  The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the nine months ended September 30, 2020 are not necessarily indicative of the results that may be expected for the year ending December 31, 2020.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Risks and Uncertainties</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The pandemic caused by an outbreak of a new strain of coronavirus (COVID-19) has resulted, and is likely to continue to result, in significant national and global economic disruption and may adversely affect our business. Based on the Company’s current assessment, the Company does not expect some material impact on its long-term operation due to the worldwide spread of the COVID-19 virus. However, the Company is actively monitoring this situation and the possible effects on its financial condition, operations, suppliers, industry, and workforce.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Use of Estimates and Assumptions</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period.  Accordingly, actual results could differ from those estimates.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Cash and Cash Equivalents</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Earnings (Loss) per Common Share</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="font-size:10pt;font-family:times new roman;margin:0px">The basic earnings (loss) per common share is calculated by dividing the Company’s net income (loss) available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. As of September 30, 2020, there were no common stock equivalents outstanding.</p> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Income Taxes</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company follows the asset and liability method of accounting for income taxes.  Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.  </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Stock-based Compensation</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company estimates the fair value of each stock-based compensation award at the grant date by using Black-Scholes Option Pricing Model. The fair value determined represents the cost of the award and is recognized over the vesting period during which an employee is required to provide service in exchange for the award. As stock-based compensation expense is recognized based on awards ultimately expected to vest. Excess tax benefits, if any, are recognized as additional paid in capital.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Recent Accounting Standards</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company does not expect the adoption of any recent accounting standards to have a material impact on its financial statements.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Subsequent Events</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="font-size:10pt;font-family:times new roman;margin:0px">The Company has evaluated subsequent events through the date the financial statements were issued for disclosure purposes.</p></div>
</us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock>
<us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock contextRef="From2019-01-01to2019-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;"><strong>The Company</strong></p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">Deseo Swimwear Inc. (the “Company”) was incorporated in the State of Nevada on April 20, 2015 and established a fiscal year end of December 31. The Company is organized to design, manufacture and sell Dominican Republic inspired swimwear.</p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;"><strong>Basis of Presentation </strong></p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.</p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;"><strong>Use of Estimates and Assumptions</strong></p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Accordingly, actual results could differ from those estimates.</p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;"><strong>Cash and Cash Equivalents</strong></p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.</p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;"><strong>Earnings (Loss) per Common Share</strong></p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">The basic earnings (loss) per common share is calculated by dividing the Company’s net income (loss) available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. As of December 31, 2019 and 2018, there were no common stock equivalents outstanding.</p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;"><strong>Income Taxes</strong></p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">The Company follows the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment. </p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;"><strong>Recent Accounting Standards</strong></p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.</p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;"><strong>Subsequent Events</strong></p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px">The Company has evaluated subsequent events through the date the financial statements were issued for disclosure purposes.</p></div>
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<us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2020-01-01to2020-09-30">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">To date the Company has generated no revenues from its business operations and has incurred operating losses since inception.  As at September 30, 2020, the Company has a working capital deficit of $115,845 and has reported an accumulated deficit of $134,200.  The Company requires additional funding to meet its ongoing obligations and to fund anticipated operating losses.  The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations.  Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern.  The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty.</p></div>
</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
<us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2019-01-01to2019-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;">To date the Company has generated no revenues from its business operations and has incurred operating losses since inception. As at December 31, 2019, the Company has a working capital deficit of $95,801 and has reported an accumulated deficit of $114,156. The Company requires additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.</p></div>
</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2020-01-01to2020-09-30">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">During the nine months ended September 30, 2020 and 2019, the Company’s CEO paid $19,000 and $8,310, respectively, of expenses on behalf of the Company. The total amount owing to the Company’s CEO was $93,546 as of September 30, 2020. The balance due is unsecured and non-interest-bearing with no set terms of repayment.</p></div>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2019-01-01to2019-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;">During the years ended December 31, 2019 and 2018, the Company’s CEO paid $23,983 and $18,369, respectively, of expenses on behalf of the Company. The total amount owing to the Company’s CEO was $74,546 as of December 31, 2019. The balance due is unsecured and non-interest-bearing with no set terms of repayment.</p></div>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2019-01-01to2019-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;">The significant components of deferred income tax assets at December 31, 2019 and 2018 are as follows:</p> <p style="MARGIN: 0px"> </p> <table style="border-collapse:collapse;text-align:justify;font:10pt times new roman;width:100%"> <tr> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2018</strong></p></td> <td style="vertical-align:bottom;"></td></tr> <tr> <td></td> <td style="vertical-align:bottom;"></td> <td colspan="2" style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td colspan="2" style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net operating loss carry-forward</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="width:10%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">23,972</p></td> <td style="width:1%;vertical-align:bottom;"></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="width:10%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">15,337</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Less: valuation allowance</p></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(23,972</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(15,337</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td></tr> <tr style="background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net deferred income tax asset</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">–</p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">-</p></td> <td style="vertical-align:bottom;"></td></tr></table> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">The amount taken into income as deferred income tax assets must reflect that portion of the income tax loss carry forwards that is more likely-than-not to be realized from future operations. The Company has chosen to provide a full valuation allowance against all available income tax loss carry forwards. The Company has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely than not that such benefit will be utilized in future years. The valuation allowance is reviewed annually. When circumstances change and which cause a change in management’s judgment about the realizability of deferred income tax assets, the impact of the change on the valuation allowance is generally reflected in current income.</p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">As of December 31, 2019, and 2018, the Company has no unrecognized income tax benefits. The Company’s policy for classifying interest and penalties associated with unrecognized income tax benefits is to include such items as tax expense. No interest or penalties have been recorded during the year ended December 31, 2019 and December 31, 2018 and no interest or penalties have been accrued as of December 31, 2019 and 2018. As of December 31, 2019, and 2018, the Company did not have any amounts recorded pertaining to uncertain tax positions.</p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">A reconciliation of the provision for income taxes at the United States federal statutory rate for the years ended December 31, 2019 and 2018 is as follows:</p> <p style="MARGIN: 0px"> </p> <table style="border-collapse:collapse;text-align:justify;font:10pt times new roman;width:100%"> <tr> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2018</strong></p></td> <td style="vertical-align:bottom;"></td></tr> <tr> <td></td> <td style="vertical-align:bottom;"></td> <td colspan="2" style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td colspan="2" style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net loss before income taxes per financial statements</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="width:10%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(41,119</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td> <td style="width:1%;vertical-align:bottom;"></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:10%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(20,469</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td></tr> <tr style="background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Income tax rate</p></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">21</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">%</p></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">21</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">%</p></td></tr> <tr style="background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Income tax benefit at statutory rate</p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(8,635</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(4,298</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td></tr> <tr style="background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Non-utilized net operating losses</p></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">8,635</p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">4,298</p></td> <td style="vertical-align:bottom;"></td></tr> <tr style="background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Provision for income taxes </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">–</p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">-</p></td> <td style="vertical-align:bottom;"></td></tr></table> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">The Company has not filed its federal and state tax returns for the years ended December 31, 2019, 2018, 2017, 2016 and 2015. The Net operating losses (“NOLs”) for these years will not be available to reduce future taxable income until the returns are filed. Assuming these returns are filed, as of December 31, 2019, the Company had approximately $114,000 of federal net operating losses that may be available to offset future taxable income. The net operating loss carry-forward arising in taxable years beginning before December 31, 2017 will begin to expire in the year 2035. For losses arising in taxable years beginning after December 31, 2017, the net operating loss carryforward has an indefinite life. However, the utilization of the net operating loss carryforward is limited to 80% of taxable income.</p> <p style="MARGIN: 0px; text-align:justify;"> </p> <p style="MARGIN: 0px; text-align:justify;">Management will be taking on a project to file delinquent tax returns in the upcoming reporting periods and updated values will be disclosed in the following reporting periods. </p></div>
</us-gaap:IncomeTaxDisclosureTextBlock>
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<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company has 75,000,000 common shares authorized with a par value of $0.001 per share.</p></div>
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<us-gaap:IndustrySpecificPoliciesInsuranceCompaniesTextBlock contextRef="From2020-01-01to2020-09-30">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Deseo Swimwear Inc. (the “Company”) was incorporated in the State of Nevada on April 20, 2015 and established a fiscal year end of December 31.  The Company is organized to design, manufacture and sell Dominican Republic inspired swimwear.</p></div>
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<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;">Deseo Swimwear Inc. (the “Company”) was incorporated in the State of Nevada on April 20, 2015 and established a fiscal year end of December 31. The Company is organized to design, manufacture and sell Dominican Republic inspired swimwear.</p></div>
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<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2020-01-01to2020-09-30">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q.  They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements.  However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended December 31, 2019 included in the Company’s 10-K filed with the Securities and Exchange Commission.  The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the nine months ended September 30, 2020 are not necessarily indicative of the results that may be expected for the year ending December 31, 2020.</p></div>
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<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;">These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.</p></div>
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<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The pandemic caused by an outbreak of a new strain of coronavirus (COVID-19) has resulted, and is likely to continue to result, in significant national and global economic disruption and may adversely affect our business. Based on the Company’s current assessment, the Company does not expect some material impact on its long-term operation due to the worldwide spread of the COVID-19 virus. However, the Company is actively monitoring this situation and the possible effects on its financial condition, operations, suppliers, industry, and workforce.</p></div>
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<us-gaap:UseOfEstimates contextRef="From2020-01-01to2020-09-30">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period.  Accordingly, actual results could differ from those estimates.</p></div>
</us-gaap:UseOfEstimates>
<us-gaap:UseOfEstimates contextRef="From2019-01-01to2019-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;">Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Accordingly, actual results could differ from those estimates.</p></div>
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<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.</p></div>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2019-01-01to2019-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;">For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.</p></div>
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<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2020-01-01to2020-09-30">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The basic earnings (loss) per common share is calculated by dividing the Company’s net income (loss) available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. As of September 30, 2020, there were no common stock equivalents outstanding.</p></div>
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<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;">The basic earnings (loss) per common share is calculated by dividing the Company’s net income (loss) available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. As of December 31, 2019 and 2018, there were no common stock equivalents outstanding.</p></div>
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<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company follows the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.</p></div>
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<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;">The Company follows the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.</p></div>
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<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2020-01-01to2020-09-30">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company estimates the fair value of each stock-based compensation award at the grant date by using Black-Scholes Option Pricing Model. The fair value determined represents the cost of the award and is recognized over the vesting period during which an employee is required to provide service in exchange for the award. As stock-based compensation expense is recognized based on awards ultimately expected to vest. Excess tax benefits, if any, are recognized as additional paid in capital.</p></div>
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<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company does not expect the adoption of any recent accounting standards to have a material impact on its financial statements.</p></div>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2019-01-01to2019-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;">The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.</p></div>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:SubsequentEventsPolicyPolicyTextBlock contextRef="From2020-01-01to2020-09-30">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company has evaluated subsequent events through the date the financial statements were issued for disclosure purposes.</p></div>
</us-gaap:SubsequentEventsPolicyPolicyTextBlock>
<us-gaap:SubsequentEventsPolicyPolicyTextBlock contextRef="From2019-01-01to2019-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px; text-align:justify;">The Company has evaluated subsequent events through the date the financial statements were issued for disclosure purposes.</p></div>
</us-gaap:SubsequentEventsPolicyPolicyTextBlock>
<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2019-01-01to2019-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px"> </p> <table style="border-collapse:collapse;text-align:justify;font:10pt times new roman;width:100%"> <tr> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2018</strong></p></td> <td style="vertical-align:bottom;"></td></tr> <tr> <td></td> <td style="vertical-align:bottom;"></td> <td colspan="2" style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td colspan="2" style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net operating loss carry-forward</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="width:10%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">23,972</p></td> <td style="width:1%;vertical-align:bottom;"></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="width:10%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">15,337</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Less: valuation allowance</p></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(23,972</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(15,337</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td></tr> <tr style="background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net deferred income tax asset</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">–</p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">-</p></td> <td style="vertical-align:bottom;"></td></tr></table> <p style="MARGIN: 0px"> </p></div>
</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
<us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="From2019-01-01to2019-12-31">
<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"><p style="MARGIN: 0px"> </p> <table style="border-collapse:collapse;text-align:justify;font:10pt times new roman;width:100%"> <tr> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2019</strong></p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>December 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2018</strong></p></td> <td style="vertical-align:bottom;"></td></tr> <tr> <td></td> <td style="vertical-align:bottom;"></td> <td colspan="2" style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td colspan="2" style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net loss before income taxes per financial statements</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="width:10%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(41,119</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td> <td style="width:1%;vertical-align:bottom;"></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:10%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(20,469</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td></tr> <tr style="background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Income tax rate</p></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">21</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">%</p></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">21</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">%</p></td></tr> <tr style="background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Income tax benefit at statutory rate</p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(8,635</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">(4,298</p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">)</p></td></tr> <tr style="background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Non-utilized net operating losses</p></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">8,635</p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">4,298</p></td> <td style="vertical-align:bottom;"></td></tr> <tr style="background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Provision for income taxes </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:justify;">$</p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">–</p></td> <td style="vertical-align:bottom;"></td> <td style="vertical-align:bottom;"></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0in; text-align:right;">-</p></td> <td style="vertical-align:bottom;"></td></tr></table> <p style="MARGIN: 0px"> </p></div>
</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
<dcs:StateOfIncorporation contextRef="From2019-01-01to2019-12-31"> Nevada </dcs:StateOfIncorporation>
<dei:EntityIncorporationDateOfIncorporation contextRef="From2019-01-01to2019-12-31"> 2015-04-20 </dei:EntityIncorporationDateOfIncorporation>
<dcs:WorkingCapitalDeficit contextRef="AsOf2020-09-30" unitRef="USD" decimals="0"> -115845 </dcs:WorkingCapitalDeficit>
<dcs:WorkingCapitalDeficit contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> -95801 </dcs:WorkingCapitalDeficit>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2020-01-01to2020-09-30_srt_ChiefExecutiveOfficerMember" unitRef="USD" decimals="0"> 19000 </us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2019-01-01to2019-12-31_srt_ChiefExecutiveOfficerMember" unitRef="USD" decimals="0"> 23983 </us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2019-01-01to2019-09-30_srt_ChiefExecutiveOfficerMember" unitRef="USD" decimals="0"> 8310 </us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2018-01-01to2018-12-31_srt_ChiefExecutiveOfficerMember" unitRef="USD" decimals="0"> 18369 </us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-09-30_srt_ChiefExecutiveOfficerMember" unitRef="USD" decimals="0"> 93546 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2019-12-31_srt_ChiefExecutiveOfficerMember" unitRef="USD" decimals="0"> 74546 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 23972 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 15337 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
<us-gaap:OperatingLossCarryforwardsValuationAllowance contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> -23972 </us-gaap:OperatingLossCarryforwardsValuationAllowance>
<us-gaap:OperatingLossCarryforwardsValuationAllowance contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> -15337 </us-gaap:OperatingLossCarryforwardsValuationAllowance>
<us-gaap:DeferredIncomeTaxAssetsNet contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 0 </us-gaap:DeferredIncomeTaxAssetsNet>
<us-gaap:DeferredIncomeTaxAssetsNet contextRef="AsOf2018-12-31" unitRef="USD" decimals="0"> 0 </us-gaap:DeferredIncomeTaxAssetsNet>
<us-gaap:IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> -41119 </us-gaap:IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet>
<us-gaap:IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -20469 </us-gaap:IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet>
<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate contextRef="From2019-01-01to2019-12-31" unitRef="Pure" decimals="INF"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate contextRef="From2018-01-01to2018-12-31" unitRef="Pure" decimals="INF"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
<us-gaap:CurrentFederalTaxExpenseBenefit contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> -8635 </us-gaap:CurrentFederalTaxExpenseBenefit>
<us-gaap:CurrentFederalTaxExpenseBenefit contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> -4298 </us-gaap:CurrentFederalTaxExpenseBenefit>
<us-gaap:NonoperatingGainsLosses contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 8635 </us-gaap:NonoperatingGainsLosses>
<us-gaap:NonoperatingGainsLosses contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 4298 </us-gaap:NonoperatingGainsLosses>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2019-01-01to2019-12-31" unitRef="USD" decimals="0"> 0 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2018-01-01to2018-12-31" unitRef="USD" decimals="0"> 0 </us-gaap:IncomeTaxExpenseBenefit>
<dcs:OperatingLossCarryforwardDescription contextRef="From2019-01-01to2019-12-31"> The net operating loss carry-forward arising in taxable years beginning before December 31, 2017 will begin to expire in the year 2035. </dcs:OperatingLossCarryforwardDescription>
<us-gaap:OperatingLossCarryforwards contextRef="AsOf2019-12-31" unitRef="USD" decimals="0"> 114000 </us-gaap:OperatingLossCarryforwards>
<dcs:OperatingLossCarryforwardUsableAgainstTaxableIncomePercentage contextRef="From2019-01-01to2019-12-31" unitRef="Pure" decimals="INF"> 0.8 </dcs:OperatingLossCarryforwardUsableAgainstTaxableIncomePercentage>
</xbrli:xbrl>

2 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/05/20  Deseo Swimwear Inc.               S-1                   32:1.1M                                   Discount Edgar/FA
 3/28/16  Deseo Swimwear Inc.               S-1                    5:826K                                   Discount Edgar/FA
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