v3.25.2
INCOME TAXES (Tables)
 12 Months Ended
May 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

The Company had no income tax expense for the fiscal years ended May 31, 2025 and 2024, respectively. A reconciliation of the income tax expense determined at statutory federal income tax rate to the Company’s income taxes is as follows::

 

   Year Ended   Year Ended 
   May 31, 2025   May 31, 2024 
         
Loss before income tax:  $(39,857)  $(30,865)
Statutory tax rate   21%   21%
Income tax benefit computed at statutory income tax rate   (8,370)   (6,482)
Change in valuation allowance   8,370    6,482 
Income tax   expense  $-   $- 
Components of deferred tax assets:          
Non-capital tax loss carried forwards  $88,118   $79,748 
Less: valuation allowance   (88,118)   (79,748)
Net deferred tax asset  $-   $-