v3.26.1
INCOME TAX PROVISION (Tables)
9 Months Ended
Feb. 28, 2026
Income Tax Disclosure [Abstract]  
deferred tax assets

Components of deferred tax assets are as follows:

 

 

Nine Months Ended

February 28, 2026

 

Year Ended

May 31, 2025

               
Net Deferred Tax Asset Non-Current:              
Net Operating Loss Carry-Forward   $ 68,388       $ 199  
Effective tax rate x   21 %    x   21 %
Expected Income Tax Benefit from NOL Carry-Forward     14,361         42  
Less: Valuation Allowance     (14,361)         (42)  
Deferred Tax Asset, Net of Valuation Allowance   $ -       $ -

 

 

tax benefit

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for nine months ended February 28, 2026 and the year ended May 31, 2025 as follows:

 

 

Nine Months Ended

February 28, 2026

 

Year Ended

May 31, 2025

           
Computed “expected” tax expense (benefit) $ (14,320)   $ (42)
Change in valuation allowance $ 14,320   $ 42
Actual tax expense (benefit) $ -   $ -