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

11. INCOME TAX

 

The loss from operation before income taxes of the Company for the nine months ended August 31, 2025 and August 31, 2024 were comprised of the following:

 

  

For the nine

months ended

August 31, 2025

  

For the nine

months ended

August 31, 2024

 
Tax jurisdictions from:          
– Local  $(25,772)   (27,694)
           
Foreign, representing          
– Malaysia   -    (746)
Loss before income tax  $(25,772)  $(28,440)

 

United States of America

 

The Company is registered in the State of Nevada and is subject to United States of America tax law. As of August 31, 2025, the operations in the United States of America incurred $70,516 of cumulative net operating losses (NOL’s) which can be carried forward to offset future taxable income. The NOL carryforwards begin to expire in 2045, if unutilized. The Company has provided for a full valuation allowance of approximately $14,808 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

 

   As of
August 31, 2025		   As of
November 30, 2024		 
Deferred tax assets:          
           
Net operating loss carryforwards          
– United States of America  $14,808   $9,236 
– Malaysia   -    114 
           
Less: valuation allowance   (14,808)   (9,350)
Deferred tax assets  $-   $- 

 

Management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided for a full valuation allowance against its deferred tax assets of $14,808 as of August 31, 2025.