30810137d58f76b84afd 2024-12-31 30810137d58f76b84afd 2023-12-31 30810137d58f76b84afd 2024-01-01 2024-12-31 iso4217:USD
Component: (Network and Hypercube)
Network 1102 - Statement - Balance Sheet
(http://luca.pacioli.ai/report/role/BalanceSheet)
Hypercube Balance Sheet [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-12-31 2023-12-31
Assets [Roll Up]
Current Assets [Roll Up]
Cash and Cash Equivalents
$ 10,850
$ 0
Receivables
0
0
Inventories
2,700
0
Current Assets
13,550
0
Noncurrent Assets [Roll Up]
Property, Plant and Equipment
900
0
Noncurrent Assets
900
0
Assets
$ 14,450
$ 0
Liabilities and Equity [Roll Up]
Liabilities [Roll Up]
Current Liabilities [Roll Up]
Accounts Payable
$ 1,000
$ 0
Accrued Expenses
400
0
Current Liabilities
1,400
0
Noncurrent Liabilities [Roll Up]
Long-term Debt
1,000
0
Noncurrent Liabilities
1,000
0
Liabilities
2,400
0
Equity [Roll Up]
Paid In Capital
10,000
0
Retained Earnings
2,050
0
Equity
12,050
0
Liabilities and Equity
$ 14,450
$ 0
Component: (Network and Hypercube)
Network 1102 - Statement - Income Statement
(http://luca.pacioli.ai/report/role/IncomeStatement)
Hypercube Income Statement [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Net Income (Loss) [Roll Up]
Income (Loss) from Continuing Operations Before Tax [Roll Up]
Operating Income (Loss) [Roll Up]
Gross Profit [Roll Up]
Sales
$ 8,000
Costs of Sales
5,300
Gross Profit (Loss)
2,700
Operating Expenses [Roll Up]
Sales, General, and Administrative Expenses
0
Depreciation and Amortization
100
Operating Expenses
100
Operating Income (Loss)
2,600
Nonoperating Income (Expenses) [Roll Up]
Interest Expense
150
Gain (Loss) on Sale of Property, Plant and Equipment
0
Nonoperating Income (Expenses)
(150)
Income (Loss) from Continuing Operations Before Tax
2,450
Income Tax Expense (Benefit)
400
Net Income (Loss)
$ 2,050
Component: (Network and Hypercube)
Network 1103 - Statement - Cash Flow Statement
(http://luca.pacioli.ai/report/role/CashFlowStatement)
Hypercube Cash Flow Statement [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Net Cash Flow [Roll Up]
Net Cash Flow Operating Activities [Roll Up]
Proceeds from Collection of Receivables
$ 8,000
Payment of Accounts Payable
(7,000)
Net Cash Flow Operating Activities
1,000
Net Cash Flow Financing Activities [Roll Up]
Proceeds from Additional Long-term Borrowings
2,000
Payment for Reduction of Long-term Borrowings
(1,000)
Payment of Interest
150
Proceeds from Investments by Owner
10,000
Payment for Distributions to Owner
0
Net Cash Flow Financing Activities
10,850
Net Cash Flow Investing Activities [Roll Up]
Payment for Capital Additions of Property, Plant and Equipment
(1,000)
Net Cash Flow Investing Activities
(1,000)
Net Cash Flow
$ 10,850
Cash Flow Statement [Roll Forward]
Cash and Cash Equivalents, Beginning Balance
$ 0
Net Cash Flow
10,850
Cash and Cash Equivalents, Ending Balance
$ 10,850
Component: (Network and Hypercube)
Network 1104 - Statement - Statement of Changes in Equity
(http://luca.pacioli.ai/report/role/ChangesInEquity)
Hypercube Statement of Changes in Equity [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Equity [Roll Forward]
Equity, Beginning Balance
$ 0
Investments by Owner
10,000
Distributions to Owner
0
Net Income (Loss)
2,050
Equity, Ending Balance
$ 12,050
Component: (Network and Hypercube)
Network 2110 - Disclosure - Nature of Business Note
(http://luca.pacioli.ai/report/role/NatureOfBusiness)
Hypercube Nature of Business [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Nature of Business [Text Block]

ABC Company operates a pop up lemonade stand.
Component: (Network and Hypercube)
Network 2120 - Disclosure - Basis of Reporting Note
(http://luca.pacioli.ai/report/role/BasisOfReporting)
Hypercube Basis of Reporting [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Basis of Reporting [Text Block]

These financial statements are presented using the MINI financial reporting scheme using US dollars.
Component: (Network and Hypercube)
Network 4000 - Disclosure - Significant Accounting Policies (Level 2 Policy Text Blocks)
(http://luca.pacioli.ai/report/role/SignificantAccountingPoliciesTextBlocks)
Hypercube Significant Accounting Policies [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Cash and Cash Equivalents Policies [Text Block]

Cash and cash equivalents consists of a bank demand deposit.
Receivables Policies [Text Block]

Accounts receivable are extended to all customers.  Bad debts are written off after 90 days.
Inventories Policies [Text Block]

Inventory consists of lemons and is values at the lower of cost or market value using the FIFO method.
Property, Plant, and Equipment Policies [Text Block]

Property, plant, and equipment consists of refrigeration equipment that is depreciated over five years using the straight line method.
Accounts Payable Policies [Text Block]

Accounts payable consists of invoices received from suppliers which have not been paid as of the balance sheet date.
Long-term Debt Policies [Text Block]

Long term debt consists of a note payable with a local bank secured by the equipment financed.
Revenue Recognition Policies [Text Block]

Revenues is recognized when earned using accrual accounting.
Component: (Network and Hypercube)
Network 6110 - Disclosure - Cash and Cash Equivalents Roll Forward (Level 4 Detail)
(http://luca.pacioli.ai/report/role/CashAndCashEquivalents)
Hypercube Cash and Cash Equivalents Roll Forward [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Cash and Cash Equivalents [Roll Forward]
Cash and Cash Equivalents, Beginning Balance
$ 0
Proceeds from Collection of Receivables
8,000
Payment of Accounts Payable
(7,000)
Payment of Interest
(150)
Proceeds from Additional Long-term Borrowings
2,000
Payment for Reduction of Long-term Borrowings
(1,000)
Payment for Capital Additions of Property, Plant and Equipment
(1,000)
Proceeds from Investments by Owner
10,000
Payment for Distributions to Owner
0
Cash and Cash Equivalents, Ending Balance
$ 10,850
Component: (Network and Hypercube)
Network 6120 - Disclosure - Receivables Roll Forward (Level 4 Detail)
(http://luca.pacioli.ai/report/role/Receivables)
Hypercube Receivables Roll Forward [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Receivables [Roll Forward]
Receivables, Beginning Balance
$ 0
Increase in Receivables from Sales on Account
8,000
Collection of Receivables
(8,000)
Additions to Allowance for Bad Debts
0
Bad Debts Written Off
0
Receivables, Ending Balance
$ 0
Component: (Network and Hypercube)
Network 6130 - Disclosure - Inventories Roll Forward (Level 4 Detail)
(http://luca.pacioli.ai/report/role/Inventories)
Hypercube Inventories Roll Forward [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Inventories [Roll Forward]
Inventories, Beginning Balance
$ 0
Purchases of Inventory for Sale
5,000
Decrease in Inventories from Sales
(2,000)
Inventory Written Off
(300)
Inventories, Ending Balance
$ 2,700
Component: (Network and Hypercube)
Network 6140 - Disclosure - Property, Plant, and Equipment Roll Forward (Level 4 Detail)
(http://luca.pacioli.ai/report/role/PropertyPlantAndEquipment)
Hypercube Property, Plant and Equipment Roll Forward [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Property, Plant and Equipment [Roll Forward]
Property, Plant and Equipment, Beginning Balance
$ 0
Capital Additions of Property, Plant and Equipment
1,000
Decrease from Depreciation and Amortization
(100)
Property, Plant and Equipment Written Off
0
Property, Plant and Equipment, Ending Balance
$ 900
Component: (Network and Hypercube)
Network 7110 - Disclosure - Accounts Payable Roll Forward (Level 4 Detail)
(http://luca.pacioli.ai/report/role/AccountsPayable)
Hypercube Accounts Payable Roll Forward [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Accounts Payable [Roll Forward]
Accounts Payable, Beginning Balance
$ 0
Purchases of Inventory for Sale on Account
8,000
Decrease from Payment of Accounts Payable
(7,000)
Accounts Payable, Ending Balance
$ 1,000
Component: (Network and Hypercube)
Network 7115 - Disclosure - Accrued Expenses Roll Forward (Level 4 Detail)
(http://luca.pacioli.ai/report/role/AccruedExpenses)
Hypercube Accrued Expenses Roll Forward [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Accrued Expenses [Roll Forward]
Accrued Expenses, Beginning Balance
$ 0
Interest Accrued
550
Decrease from Payment of Interest
(150)
Accrued Expenses, Ending Balance
$ 400
Component: (Network and Hypercube)
Network 7120 - Disclosure - Long-term Debt Roll Forward (Level 4 Detail)
(http://luca.pacioli.ai/report/role/LongTermDebt)
Hypercube Long-term Debt Roll Forward [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Long-term Debt [Roll Forward]
Long-term Debt, Beginning Balance
$ 0
Additional Long-term Borrowings
2,000
Repayment of Long-term Borrowings
(1,000)
Long-term Debt, Ending Balance
$ 1,000
Component: (Network and Hypercube)
Network 7130 - Disclosure - Paid In Capital Roll Forward (Level 4 Detail)
(http://luca.pacioli.ai/report/role/PaidInCapital)
Hypercube Paid In Capital Roll Forward [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Paid In Capital [Roll Forward]
Paid In Capital, Beginning Balance
$ 0
Investments by Owner
10,000
Distributions to Owner
0
Paid In Capital, Ending Balance
$ 10,000
Component: (Network and Hypercube)
Network 7140 - Disclosure - Retained Earnings Roll Forward (Level 4 Detail)
(http://luca.pacioli.ai/report/role/RetainedEarnings)
Hypercube Retained Earnings Roll Forward [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Retained Earnings [Roll Forward]
Retained Earnings, Beginning Balance
$ 0
Net Income (Loss)
2,050
Retained Earnings, Ending Balance
$ 2,050
Component: (Network and Hypercube)
Network 8110 - Disclosure - Cash and Cash Equivalents Subclassifications (Level 4 Detail)
(http://luca.pacioli.ai/report/role/CashAndCashEquivalentsDetail)
Hypercube Cash and Cash Equivalents Subclassifications [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-12-31 2023-12-31
Cash and Cash Equivalents [Roll Up]
Cash
$ 10,850
$ 0
Cash Equivalents
0
0
Cash and Cash Equivalents
$ 10,850
$ 0
Component: (Network and Hypercube)
Network 8120 - Disclosure - Receivables Subclassifications (Level 4 Detail)
(http://luca.pacioli.ai/report/role/ReceivablesDetail)
Hypercube Receivables Subclassifications [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-12-31 2023-12-31
Receivables [Roll Up]
Trade Receivables
$ 0
$ 0
Other Receivables
0
0
Receivables
$ 0
$ 0
Component: (Network and Hypercube)
Network 8130 - Disclosure - Inventories Subclassifications (Level 4 Detail)
(http://luca.pacioli.ai/report/role/InventoriesDetail)
Hypercube Inventories Subclassifications [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-12-31 2023-12-31
Inventories [Roll Up]
Finished Goods
$ 0
$ 0
Work in Progress
0
0
Raw Material
2,700
0
Inventories
$ 2,700
$ 0
Component: (Network and Hypercube)
Network 8150 - Disclosure - Property, Plant, and Equipment Subclassifications (Level 4 Detail)
(http://luca.pacioli.ai/report/role/PropertyPlantAndEquipmentDetail)
Hypercube Property, Plant and Equipment Subclassifications [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-12-31 2023-12-31
Property, Plant and Equipment [Roll Up]
Property, Plant and Equipment, Gross [Roll Up]
Land
$ 0
$ 0
Buildings
0
0
Equipment
1,000
0
Property, Plant and Equipment, Gross
1,000
0
Accumulated Depreciation
100
0
Property, Plant and Equipment
$ 900
$ 0
Component: (Network and Hypercube)
Network 8160 - Disclosure - Accounts Payable Subclassifications (Level 4 Detail)
(http://luca.pacioli.ai/report/role/AccountsPayableDetail)
Hypercube Accounts Payable Subclassifications [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-12-31 2023-12-31
Accounts Payable [Roll Up]
Trade Payables
$ 1,000
$ 0
Other Payables
0
0
Accounts Payable
$ 1,000
$ 0
Component: (Network and Hypercube)
Network 8170 - Disclosure - Long-term Debt Subclassifications (Level 4 Detail)
(http://luca.pacioli.ai/report/role/LongTermDebtDetail)
Hypercube Long-term Debt Subclassifications [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-12-31 2023-12-31
Long-term [Roll Up]
Mortgage Loans
$ 0
$ 0
Other Secured Loans
1,000
0
Long-term Debt
$ 1,000
$ 0
Component: (Network and Hypercube)
Network 8180 - Disclosure - Long-term Debt Maturities (Level 4 Detail)
(http://luca.pacioli.ai/report/role/LongTermDebtMaturities)
Hypercube Long-term Debt Maturities [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-12-31 2023-12-31
Long-term Debt Maturities [Roll Up]
Matures in One Year
$ 1,000
$ 0
Matures in Two Years
0
0
Matures in Three Years
0
0
Matures in Four Years
0
0
Matures in Five Years
0
0
Matures Thereafter
0
0
Long-term Debt
$ 1,000
$ 0
Component: (Network and Hypercube)
Network 9101 - Support - Trial Balance (Level 4 Detail)
(http://luca.pacioli.ai/report/role/TrialBalance)
Hypercube Trial Balance [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-12-31 2023-12-31
Trial Balance [Roll Up]
Cash and Cash Equivalents
$ 10,850
$ 0
Receivables
0
0
Inventories
2,700
0
Property, Plant and Equipment
900
0
Accounts Payable
(1,000)
0
Accrued Expenses
400
0
Long-term Debt
(1,000)
0
Paid In Capital
10,000
0
Retained Earnings
(2,050)
0
Check Sum
$ 0
$ 0
Component: (Network and Hypercube)
Network 9102 - Support - Transactions Groupings (Level 4 Detail)
(http://luca.pacioli.ai/report/role/Transactions)
Hypercube Transactions Groupings [Hypercube]
Reporting Entity [Aspect] 30810137d58f76b84afd | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2024-01-01 | 2024-12-31
Changes Summary [Roll Up]
Proceeds from Collection of Receivables
$ 8,000
Proceeds from Investments by Owner
10,000
Payment for Distributions to Owner
0
Payment of Accounts Payable
(7,000)
Payment of Interest
(150)
Proceeds from Additional Long-term Borrowings
2,000
Payment for Reduction of Long-term Borrowings
(1,000)
Payment for Capital Additions of Property, Plant and Equipment
(1,000)
Increase in Receivables from Sales on Account
8,000
Collection of Receivables
(8,000)
Additions to Allowance for Bad Debts
0
Bad Debts Written Off
0
Purchases of Inventory for Sale
5,000
Decrease in Inventories from Sales
(2,000)
Inventory Written Off
(300)
Capital Additions of Property, Plant and Equipment
1,000
Decrease from Depreciation and Amortization
(100)
Property, Plant and Equipment Written Off
0
Purchases of Inventory for Sale on Account
(8,000)
Decrease from Payment of Accounts Payable
7,000
Interest Accrued
550
Decrease from Payment of Interest
150
Additional Long-term Borrowings
(2,000)
Repayment of Long-term Borrowings
1,000
Investments by Owner
10,000
Distributions to Owner
0
Net Income (Loss)
(2,050)
Check Sum Changes
$ 0