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INCOME TAX PROVISION
 6 Months Ended
Aug. 31, 2025
Income Tax Disclosure [Abstract]  
INCOME TAX PROVISION

NOTE 8 – INCOME TAX PROVISION

 

As of August 31, 2025, the Company had net operating loss (“NOL”) carryforwards for Federal income tax purposes of $56,361 that may be offset against future taxable income through 2040.  No tax benefit has been recorded with respect to these net operating loss carry-forwards in the accompanying financial statements as the management of the Company believes that the realization of the Company’s net-deferred tax assets of approximately $11,836 was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by the full valuation allowance.

 

Deferred tax assets consist primarily of the tax effect of NOL carry-forwards which was used to offset tax payable from prior year’s operations. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realization. The current valuation of tax allowance is not applicable as of August 31, 2025.

 

Components of deferred tax assets are as follows:

        
  

Six Months Ended

August 31, 2025

  

Year Ended

February 28, 2025

 
Net Deferred Tax Asset Non-Current:          
Net Operating Loss Carry-Forward  $56,361   $33,500 
Effective tax rate   21%    21% 
Expected Income Tax Benefit from NOL Carry-Forward   11,836    7,035 
Less: Valuation Allowance   (11,836)   (7,035)
Deferred Tax Asset, Net of Valuation Allowance  $–   $– 

 

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the six months ended August 31, 2025 and the year ended February 28, 2025 as follows:

        
  

Six Months Ended

August 31, 2025

  

Year Ended

February 28, 2025

 
         
Computed “expected” tax expense (benefit)  $(4,801)  $(4,758)
Change in valuation allowance  $4,801   $4,758 
Actual tax expense (benefit)  $–   $–