v3.25.2
INCOME TAXES
 3 Months Ended
Aug. 31, 2025
Income Tax Disclosure [Abstract]  
INCOME TAXES

Note 8 – INCOME TAXES

 

The reconciliation of income tax benefit (expenses) at the U.S. statutory rate at 21% as of August 31, 2025 and from March 5, 2025 (Inception) through May 31, 2025 as follows:

 

Reconciliation of income tax expense  August 31, 2025   May 31, 2025 
Tax benefit (expenses) at U.S. statutory rate  $(5,310)  $(6,215)
Change in valuation allowance   5,310    6,215 
Tax benefit (expenses) net  $–   $– 

 

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows:

 

Schedule of deferred tax assets  Three months ended
August 31, 2025		   From March 5, 2025
(Inception) through
May 31, 2025		 
Net operating loss  $(4,005)  $(1,305)
Valuation allowance   4,005    1,305 
Deferred tax assets, net  $–   $– 

 

The Company has accumulated approximately $25,285 of net operating losses (“NOL”) carried forward to offset future taxable income up to 20 years, if any, in future years which begin to expire in year 2040. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all the deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.