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INCOME TAXES
 6 Months Ended
Jan. 31, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES

NOTE 5 – INCOME TAXES

 

The reconciliation of the provision for income taxes at the U.S. statutory rate of 21% for the six-month period ended January 31, 2026 and 2025 is as follows:

Schedule of reconciliation of the federal income tax rates            
    2026     2025  
Tax benefit at U.S. statutory rate   $ (6,547 )   $ (1,623 )
Change in valuation allowance     6,547       1,623  
Income tax expense (benefit)   $ –     $ –  

 

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets at January 31, 2026 and 2025 are as follows:

Schedule of deferred tax assets            
    2026     2025  
Deferred tax assets:                
Net operating loss   $ 6,547     $ 1,623  
Valuation allowance   $ (6,547 )   $ (1,623 )

 

The Company has approximately $97,863 of net operating losses (“NOL”) carried forward to offset taxable income, if any. These NOLs expire in varying amounts between the six-month period ended January 31, 2026 and 2025. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of 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 concluded that it is more likely than not that the deferred tax assets will not be realized, based on the Company’s cumulative losses since inception, the absence of a demonstrated history of taxable income, and the insufficient positive evidence to support the realization of deferred tax assets within the carryforward period. Accordingly, the Company has recorded a full valuation allowance against its deferred tax assets for all reporting periods presented.