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INTANGIBLE ASSETS
9 Months Ended
Feb. 28, 2026
Goodwill and Intangible Assets Disclosure [Abstract]  
INTANGIBLE ASSETS

NOTE 6 – INTANGIBLE ASSETS

 

The Company follows the provisions of ASC 985, Software, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company amortizes these costs using the straight-line method over the remaining estimated economic life of the product.

 

During the year ended May 31, 2025, the Company acquired application for $212,538.

 

During the nine months ended February 28, 2026, the Company capitalized website development costs for $16,800.

 

Amortization expense of capitalized software and website development costs was $12,027 and $34,214 for the three and nine months ended February 28, 2026, respectively.

 

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The Company had the following intangible assets as of February 28, 2026 and May 31, 2025:

 

  As of February 28, 2026 As of May 31, 2025
Application $ 212,538 $ 212,538
Website Development   16,800   -
Accumulated Amortization   (34,214)   -
Intangible Assets, Net $ 195,124 $ 212,538