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NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS Ankam, Inc. (the “Company”) was incorporated in August 2018 under the laws of the State of Nevada. The Company’s business lies in possessing and developing Expense Minder, a proprietary product designed to streamline and manage expense reporting for users. The Company is constructing an application that facilitates a user’s expense management. On November 29, 2023, Ankam, Inc. entered into a material definitive agreement by establishing a wholly-owned subsidiary, Ankam LLC. Ankam LLC was organized in Wyoming and is authorized to engage in any legal act. On November 30, 2023, the Company completed the transfer of all operations associated with the business of MoneySaverApp to its wholly-owned subsidiary, Ankam LLC. The assets transferred included 100% of the ownership interests of MoneySaverApp and all operations associated with the MoneySaverApp. Ankam LLC is managed by Ankam, Inc. who holds the position of Manager of the Ankam LLC and owned in its entirety by the Company. The Company holds 100% ownership interest in the Ankam LLC and is duly authorized to oversee and execute its operational activities. On January 3, 2024, Ankam, Inc. entered into the Acquisition Agreement for the acquisition of complete ownership of Apex Intelligence LLC, a Wyoming limited liability company, inclusive of the Apex, a currency converter service, along with all codes, licenses, intellectual property rights, related documentation and all activities related to the business of the Apex, for total consideration of $<span id="xdx_904_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20240102__20240103__us-gaap--BusinessAcquisitionAxis__custom--ApexIntelligenceMember_zLDGEVhn0Hg7" title="Total consideration paid for acquisition">158,040. The initial payment of $20,000 was processed to Mr. Hordieiev on January 3, 2024. For the outstanding balance of $138,040 the Company issued a Promissory Note on January 3, 2024 with an annual interest rate of 10% for a duration of one year till January 3, 2025 (the “Closing Date”) with the obligation to issue common shares equivalent to the remaining balance if the Company fails to settle the outstanding balance by the Closing Date. The Company signed a Supplement to the Convertible Promissory Note dated January 9, 2024, establishing the conversion price at a per-share value of $0.60. On July 29, 2024, Ankam, Inc. and Maksym Hordieiev, the holder of the Convertible Promissory Note (the “Holder”) signed a Supplementary Agreement regarding the repayment of the outstanding debt of $<span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240728__20240729__us-gaap--BusinessAcquisitionAxis__custom--ApexIntelligenceMember_zV6xww9fcY41" title="Debt converted, amount converted">138,040. And the Company approved the issuance of shares of its common stock to the Holder in exchange for the repayment of $<span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240728__20240729__us-gaap--BusinessAcquisitionAxis__custom--ApexIntelligenceMember_zsOUIzW9IgWf" title="Debt converted, amount converted">138,040 of outstanding debt. This decision was made in accordance with the terms of the Convertible Promissory Note dated January 3, 2024, and the Supplement to Promissory Note dated January 9, 2024. The conversion price for the shares is set at $0.60 per share, resulting in the issuance of <span id="xdx_906_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240728__20240729__us-gaap--BusinessAcquisitionAxis__custom--ApexIntelligenceMember_zkOFjTq6FfNc" title="Debt converted, shares issued">230,067 shares of common stock to the Holder. The shares are being issued in reliance on the exemption from registration provided by Section 4(a)(2) of the Securities Act of 1933, as amended. The shares of common stock have not been registered under the Securities Act and may not be offered or sold in the United States absent registration or an applicable exemption from registration requirements. On August 8, 2024, a group of investors led by Wang Wen Lung, Lin Chih Hsi, Kuo Yu Min, Sung Hsiang Yu, Wang Pao Kuei and Wang Pao Hua (the “Investor Group”) entered into stock purchase agreements for the acquisition of an aggregate of 3,480,067 shares of Common Stock of the Company and acquired a controlling 77% equity stake in ANKAM Inc (the “Company”) through a privately negotiated transaction. The Purchase Agreement was fully executed and delivered, and the transaction was consummated on August 12, 2024. As of August 8, 2024, Bakur Kalichava, the President, Treasurer, Director and Secretary of ANKAM INC. (the “Company”), is no longer holding the positions. Mr. Kalichava’s decision to resign is not the result of any disagreement with the Company on any matter relating to the Company’s operations, policies, or practices. The Board of the Company appointed Wang Wen Lung as the President, Treasurer, Director and Secretary, effective on August 8, 2024. On August 27, 2024, Ankam Inc. (the “Company”) incorporated a new subsidiary, Mei Sheng Corporation Limited 美盛全球有限公司. This subsidiary mainly focus on expanding the Company’s presence in the Asian market, particularly in Hong Kong, Taiwan and surrounding regions. The establishment of Mei Sheng Corporation Limited is part of the Company’s strategic initiative to diversify its operations and improve market reach. On August 30, 2024, Mei Sheng Corporation Limited entered into a software application development agreement with a Taiwan company, Consummation International Business Co., Ltd, for the development of a health products sales platform.

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NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Financial Statements The unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. Therefore, these financial statements should be read in conjunction with the Company’s audited financial statements and notes filed with the Securities and Exchange Commission (the “SEC”) for the year ended November 30, 2025. Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with GAAP and pursuant to the rules and regulations of the SEC and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company for the three months ended February 28, 2026 and February 28, 2025. Basis of Consolidation The consolidated financial statements comprise the accounts of the Company and its wholly-owned subsidiary. The financial statements of its subsidiary is included in the consolidated financial statements from the date that control commences until the date that control ceases. Consolidated financial statements are prepared using uniform accounting policies for like transactions and other events in similar circumstances. All transactions and balances between the Company and its subsidiaries are eliminated on consolidation. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Revenue Recognition The Company offers a newsletter subscription, which contains the most significant news in the cryptocurrency market. In most cases identified articles show price changes, experts’ opinions, technical information that can be used to understand the market and make decisions in this area. The Company recognizes revenue in accordance with Accounting Standards Update (“ASU”) No. 2014-09, "Revenue from Contracts with Customer". The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: Step 1: Identify the contract with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation The Company recognizes revenue when the customer obtains control of the good or service through the Company satisfying a performance obligation by transferring the promised good or service to the customer. The revenue is recognized on a straight-line basis from the date the subscription is sold. The Company collects payment from customers before the service is provided. When deposits are collected before the service is provided, the Company recognizes deferred revenue. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the invoiced amount and generally do not bear interest. An allowance for doubtful accounts is established, as necessary, based on past experience and other factors which, in management’s judgment, deserve current recognition in estimating bad debts. Such factors include growth and composition of accounts receivable, the relationship of the allowance for doubtful accounts to accounts receivable, and current economic conditions. As of February 28, 2026 and November 30, 2025, an allowance for doubtful accounts was not considered necessary as all accounts receivable were deemed collectible. Capitalized Software Costs The Company capitalizes the application development phase costs of internal use software in accordance with Accounting Standards Codification (“ASC”) 350-40, “Intangibles-Goodwill and Other-Internal Use Software”. Capitalized costs will be amortized on a straight-line basis over the estimated useful life of the asset upon completion. Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the asset’s carrying amount may not be recoverable. The Company conducts its long-lived asset impairment analyses in accordance with ASC 360-10-15, “Impairment or Disposal of Long-Lived Assets”. ASC 360-10-15 requires the Company to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the amount by which the carrying amount of the asset group exceeds its fair value based on discounted cash flow analysis or appraisals. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Earnings (Loss) Per Share The Company reports earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net loss by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities outstanding during the period. There were no dilutive securities as of February 28, 2026 and February 28, 2025. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Interest and penalties related to unrecognized tax benefits are recorded as incurred as a component of income tax expense. The Company has not recognized any tax benefits from uncertain tax positions for any of the reporting periods presented. Lease ASC 842, "Leases", requires that lessees recognize right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is presented in operating expenses on the consolidated statements of operations. ASC 842 distinguishes leases as either a finance lease or an operating lease that affects how the leases are measured and presented in the statements of operations and cash flows. At the inception of a contract the Company assesses whether the contract is, or contains, a lease. The Company’s assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtains the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether it has the right to direct the use of the asset. The Company will allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. As permitted under the new guidance, the Company has made an accounting policy election to apply the recognition provisions of the guidance to short term leases (leases with a lease term of twelve months). Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe any of these pronouncements will have a material impact on the Company. ASU 2023-09 Income Taxes (Topic 740) In December 2023, the FASB issued ASU 2023-09, which mandates enhanced income tax disclosures, including a disaggregated tax rate reconciliation and more detailed information on taxes paid. The Company will adopt the standard for its fiscal year beginning December 1, 2025, and expects no material impact on its results of operations. ASU 2023-07 Segment Reporting (Topic 280) In November 2023, the Financial Accounting Standards Board issued ASU 202307, Segment Reporting (Topic 280), which expands segment disclosure requirements, including for entities with a single reportable segment. The Company operates as a single reportable segment and does not expect a material impact from adoption of this standard.

Interim Financial Statements The unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. Therefore, these financial statements should be read in conjunction with the Company’s audited financial statements and notes filed with the Securities and Exchange Commission (the “SEC”) for the year ended November 30, 2025.

Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with GAAP and pursuant to the rules and regulations of the SEC and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company for the three months ended February 28, 2026 and February 28, 2025.

Basis of Consolidation The consolidated financial statements comprise the accounts of the Company and its wholly-owned subsidiary. The financial statements of its subsidiary is included in the consolidated financial statements from the date that control commences until the date that control ceases. Consolidated financial statements are prepared using uniform accounting policies for like transactions and other events in similar circumstances. All transactions and balances between the Company and its subsidiaries are eliminated on consolidation.

Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

Revenue Recognition The Company offers a newsletter subscription, which contains the most significant news in the cryptocurrency market. In most cases identified articles show price changes, experts’ opinions, technical information that can be used to understand the market and make decisions in this area. The Company recognizes revenue in accordance with Accounting Standards Update (“ASU”) No. 2014-09, "Revenue from Contracts with Customer". The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: Step 1: Identify the contract with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation The Company recognizes revenue when the customer obtains control of the good or service through the Company satisfying a performance obligation by transferring the promised good or service to the customer. The revenue is recognized on a straight-line basis from the date the subscription is sold. The Company collects payment from customers before the service is provided. When deposits are collected before the service is provided, the Company recognizes deferred revenue.

Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the invoiced amount and generally do not bear interest. An allowance for doubtful accounts is established, as necessary, based on past experience and other factors which, in management’s judgment, deserve current recognition in estimating bad debts. Such factors include growth and composition of accounts receivable, the relationship of the allowance for doubtful accounts to accounts receivable, and current economic conditions. As of February 28, 2026 and November 30, 2025, an allowance for doubtful accounts was not considered necessary as all accounts receivable were deemed collectible.

Capitalized Software Costs The Company capitalizes the application development phase costs of internal use software in accordance with Accounting Standards Codification (“ASC”) 350-40, “Intangibles-Goodwill and Other-Internal Use Software”. Capitalized costs will be amortized on a straight-line basis over the estimated useful life of the asset upon completion.

Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the asset’s carrying amount may not be recoverable. The Company conducts its long-lived asset impairment analyses in accordance with ASC 360-10-15, “Impairment or Disposal of Long-Lived Assets”. ASC 360-10-15 requires the Company to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows. If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the amount by which the carrying amount of the asset group exceeds its fair value based on discounted cash flow analysis or appraisals.

Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Earnings (Loss) Per Share The Company reports earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net loss by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities outstanding during the period. There were no dilutive securities as of February 28, 2026 and February 28, 2025.

Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Interest and penalties related to unrecognized tax benefits are recorded as incurred as a component of income tax expense. The Company has not recognized any tax benefits from uncertain tax positions for any of the reporting periods presented.

Lease ASC 842, "Leases", requires that lessees recognize right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is presented in operating expenses on the consolidated statements of operations. ASC 842 distinguishes leases as either a finance lease or an operating lease that affects how the leases are measured and presented in the statements of operations and cash flows. At the inception of a contract the Company assesses whether the contract is, or contains, a lease. The Company’s assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtains the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether it has the right to direct the use of the asset. The Company will allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. As permitted under the new guidance, the Company has made an accounting policy election to apply the recognition provisions of the guidance to short term leases (leases with a lease term of twelve months).

Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe any of these pronouncements will have a material impact on the Company. ASU 2023-09 Income Taxes (Topic 740) In December 2023, the FASB issued ASU 2023-09, which mandates enhanced income tax disclosures, including a disaggregated tax rate reconciliation and more detailed information on taxes paid. The Company will adopt the standard for its fiscal year beginning December 1, 2025, and expects no material impact on its results of operations. ASU 2023-07 Segment Reporting (Topic 280) In November 2023, the Financial Accounting Standards Board issued ASU 202307, Segment Reporting (Topic 280), which expands segment disclosure requirements, including for entities with a single reportable segment. The Company operates as a single reportable segment and does not expect a material impact from adoption of this standard.

NOTE 3 – GOING CONCERN The accompanying consolidated financial statements have been prepared in conformity with GAAP, which contemplates continuation of the Company as a going concern. As a development-stage company, the Company had limited revenues and incurred losses as of as of February 28, 2026. The Company currently has limited working capital, and has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

NOTE 4 – CAPITALIZED SOFTWARE COSTS <table cellpadding="0" cellspacing="0" id="xdx_889_ecustom--ScheduleOfCapitalizedSoftwareTableTextBlock_z84PMv6yAnlb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CAPITALIZED SOFTWARE COSTS (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of capitalized software costs</td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Life</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of February 28, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of February 28, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify">API development</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--APIDevelopmentMember_zg8UmQbkzNdl" title="Capitalized software costs useful life">3 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--APIDevelopmentMember_zjtiEiZQgm56" style="width: 13%; text-align: right">58,920</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20250228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--APIDevelopmentMember_z4sHg5tQW1Ue" style="width: 13%; text-align: right">58,920</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">MoneySaver App</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MoneySaverAppMember_z2qFLwKgteB5" title="Capitalized software costs useful life">3 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MoneySaverAppMember_zm5YRPQIoc7" style="text-align: right">26,645</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20250228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MoneySaverAppMember_zqX22fqpBl8e" style="text-align: right">26,645</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Website development</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentMember_zX39l4TBL5G9" title="Capitalized software costs useful life">3 years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentMember_zvf1APJSJ9Hd" style="border-bottom: Black 1pt solid; text-align: right">72,480</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20250228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentMember_ziEJSKsparO5" style="border-bottom: Black 1pt solid; text-align: right">72,480</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Total capitalized software</td><td> </td> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98D_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20260228_zygOPIwboNa6" style="font-weight: bold; text-align: right">158,045</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20250228_z3m4TVXhBIyi" style="font-weight: bold; text-align: right" title="Capitalized software, gross">158,045</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_c20260228_ziNzPaMYz5Re" style="border-bottom: Black 1pt solid; text-align: right">(119,374</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_c20250228_zDwABPnXG7Xd" style="border-bottom: Black 1pt solid; text-align: right" title="Capitalized software, accumulated amortization">(66,692</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_988_eus-gaap--CapitalizedComputerSoftwareNet_iI_c20260228_zmu84h7mp4p3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">38,671</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--CapitalizedComputerSoftwareNet_iI_c20250228_z24nGZ5vLV7i" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Capitalized software, net">91,353</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> During the three months ended February 28, 2026 and February 28, 2025, the amortization expense was $13,170 and $13,170, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_889_ecustom--ScheduleOfCapitalizedSoftwareTableTextBlock_z84PMv6yAnlb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CAPITALIZED SOFTWARE COSTS (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of capitalized software costs</td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Life</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of February 28, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of February 28, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify">API development</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--APIDevelopmentMember_zg8UmQbkzNdl" title="Capitalized software costs useful life">3 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--APIDevelopmentMember_zjtiEiZQgm56" style="width: 13%; text-align: right">58,920</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20250228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--APIDevelopmentMember_z4sHg5tQW1Ue" style="width: 13%; text-align: right">58,920</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">MoneySaver App</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MoneySaverAppMember_z2qFLwKgteB5" title="Capitalized software costs useful life">3 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MoneySaverAppMember_zm5YRPQIoc7" style="text-align: right">26,645</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20250228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MoneySaverAppMember_zqX22fqpBl8e" style="text-align: right">26,645</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Website development</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentMember_zX39l4TBL5G9" title="Capitalized software costs useful life">3 years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20260228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentMember_zvf1APJSJ9Hd" style="border-bottom: Black 1pt solid; text-align: right">72,480</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20250228__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebsiteDevelopmentMember_ziEJSKsparO5" style="border-bottom: Black 1pt solid; text-align: right">72,480</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Total capitalized software</td><td> </td> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98D_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20260228_zygOPIwboNa6" style="font-weight: bold; text-align: right">158,045</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--CapitalizedComputerSoftwareGross_iI_c20250228_z3m4TVXhBIyi" style="font-weight: bold; text-align: right" title="Capitalized software, gross">158,045</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_c20260228_ziNzPaMYz5Re" style="border-bottom: Black 1pt solid; text-align: right">(119,374</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_c20250228_zDwABPnXG7Xd" style="border-bottom: Black 1pt solid; text-align: right" title="Capitalized software, accumulated amortization">(66,692</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_988_eus-gaap--CapitalizedComputerSoftwareNet_iI_c20260228_zmu84h7mp4p3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">38,671</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--CapitalizedComputerSoftwareNet_iI_c20250228_z24nGZ5vLV7i" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Capitalized software, net">91,353</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

P3Y

58920

P3Y

26645

P3Y

72480

158045

119374

66692

38671

91353

13170

NOTE 5 – RELATED PARTY TRANSACTIONS The Company owed its sole director $475,970 and $447,418 as of February 28, 2026 and November 30, 2025, respectively, for unpaid operating advances. This loan is unsecured, non-interest bearing and due on demand.

475970 447418

NOTE 6 – COMMITMENTS AND CONTINGENCIES During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with Financial Accounting Standards Board (“FASB”) ASC 450-20-50, “Contingencies”. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals. As of February 28, 2026, the Company is not aware of any contingent liabilities that should be reflected in the consolidated financial statements.

NOTE 7 – INCOME TAXES The components of the Company’s provision for federal income tax for the three months ended February 28, 2026 and the year ended November 30, 2025 consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zbdP4ZvRcjMj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Provision for income taxes)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of provision for income taxes</td><td> </td> <td colspan="2" id="xdx_492_20251201__20260228_zCqK7D1d3BZb" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20241201__20251130_z1TM3zMpGKp9" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">February 28, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">November 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--FederalIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_z7sP50byoF5b" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Federal income tax benefit attributable to:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CurrentFederalTaxExpenseBenefit_zx0NGtPadIv7" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Current operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">768,009</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">564,891</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_zzxmUmjb7nua" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(768,009</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(564,891</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_d0_z8XagHwYaWUg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net provision for federal income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows: <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zyPdPi43IhSb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax asset)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of deferred tax assets</td><td> </td> <td colspan="2" id="xdx_492_20260228_zSvmcgBqTa95" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20251130_z0AFMLyQuADh" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">February 28, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">November 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNetAbstract_iB_z7TUg3IqziD3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax asset attributable to:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zvfaWIg1COnj" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Net operating loss carryover</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">161,282</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">118,627</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zYkRV9QiGbr8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(161,282</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(118,627</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsNet_iI_d0_zkjVEmqty8H3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $768,009 as of February 28, 2026, for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years. For the fiscal year ended February 28, 2026, taxable income/loss and accrued income taxes by jurisdiction are as follows: <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zSfGtBG2uXlk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - By jurisdiction)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of income taxes by jurisdiction</td><td> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the year ended February 28, 2026</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Jurisdiction</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Taxable Income/Loss (USD)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accrued Income Taxes (USD)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Hong Kong (Mei Sheng Corporation Limited)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ProfitLoss_c20251201__20260228__us-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionForeignMember_zNBTkiMRpM1a" style="width: 13%; text-align: right" title="Net income (loss)">16,616</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--TaxesPayableCurrentAndNoncurrent_iI_c20260228__us-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionForeignMember_zPUjP7fKyJoe" style="width: 13%; text-align: right" title="Accrued income taxes">1,371</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">United States (Ankam LLC, Apex Intelligence LLC, Ankam, Inc.)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--ProfitLoss_c20251201__20260228__us-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionDomesticMember_zLP9wAyUvRKf" style="border-bottom: Black 1pt solid; text-align: right" title="Net income (loss)">(784,625</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--TaxesPayableCurrentAndNoncurrent_iI_d0_c20260228__us-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionDomesticMember_zLQLbggPYwwi" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued income taxes">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ProfitLoss_c20251201__20260228_z7C4gaA1tjha" style="border-bottom: Black 2.5pt double; text-align: right" title="Net income (loss)">(768,009</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--TaxesPayableCurrentAndNoncurrent_iI_c20260228_zUN0evZlAZM5" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued income taxes">1,371</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Note: The Hong Kong profits tax for Mei Sheng Corporation Limited is calculated at 8.25% on the first HKD 2,000,000 (equivalent to approximately USD 257,353) of taxable income, resulting in an accrued tax amount of $1,371. As the company’s financial year-end in Hong Kong is March 31, this tax amount has not yet been settled as of the end of the reporting period (February 28, 2026). The company’s taxable income of $16,616 does not exceed HKD 2,000,000, so no additional tax is required. The three U.S. entities generated a combined net operating loss of $784,625, paid no income taxes, and recorded a full valuation allowance. Reconciliation of Effective Income Tax Rate <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zYkmGfbjAIYi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Effective income tax rate)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of effective income tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Item</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Domestic ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Foreign ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Amount ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Income (Loss) Before Income Taxes</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Tax at U.S. federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zdycn34fQmE" style="width: 11%; text-align: right" title="Tax at U.S. federal statutory rate">-2,766</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zMBpnEzy4D21" style="width: 11%; text-align: right" title="Tax at U.S. federal statutory rate">-39,889</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20251201__20260228_zzr8vh3S6xng" style="width: 11%; text-align: right" title="Tax at U.S. federal statutory rate">-42,655</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">21.00%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax rate differential</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_d0_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z09LX5bDxYp8" style="text-align: right" title="Foreign tax rate differential">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_za0l30ZcpQjj" style="text-align: right" title="Foreign tax rate differential">24,218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20251201__20260228_z3qnFScVqqJl" style="text-align: right" title="Foreign tax rate differential">24,218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-11.92%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Effect of not recognizing deferred tax assets on tax losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncomeTaxReconciliationNotRecognizingDeferredTaxAssetsOnTaxLosses_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zTfHo0qeQCSe" style="text-align: right" title="Effect of not recognizing deferred tax assets on tax losses">2,766</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IncomeTaxReconciliationNotRecognizingDeferredTaxAssetsOnTaxLosses_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z9rwM0Ghgq55" style="text-align: right" title="Effect of not recognizing deferred tax assets on tax losses">15,671</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--IncomeTaxReconciliationNotRecognizingDeferredTaxAssetsOnTaxLosses_c20251201__20260228_zTW6SCJ4SJnh" style="text-align: right" title="Effect of not recognizing deferred tax assets on tax losses">18,437</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--EffectiveIncomeTaxRateReconciliationNotRecognizingDeferredTaxAssetsOnTaxLosses_dp_c20251201__20260228_zS7zElcz9Kwj" title="Effect of not recognizing deferred tax assets on tax losses, percentage">-9.08%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective income tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_d0_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zVknczKUEt1f" style="text-align: right" title="Effective income tax expense">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeTaxExpenseBenefit_d0_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zuUcVwLB2Wxh" style="text-align: right" title="Effective income tax expense">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_d0_c20251201__20260228_zYATiCLfQkpb" style="text-align: right" title="Effective income tax expense">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> </table> Note: The reconciliation above presents the difference between the U.S. federal statutory income tax rate of 21% and the Company’s effective income tax rate for the three months ended February 28, 2026. The United States (Domestic) column represents the tax positions of Ankam LLC, Apex Intelligence LLC, and Ankam, Inc. The Foreign (Hong Kong) column represents the tax position of Mei Sheng Corporation Limited, which is subject to Hong Kong profits tax at a statutory rate of 8.25% on the first HKD 2,000,000 of taxable income. The foreign income tax rate differential reflects the impact of the lower Hong Kong statutory tax rate relative to the U.S. federal statutory rate. The valuation allowance relates to the full recognition of a valuation allowance against deferred tax assets for net operating losses of the U.S. entities, as management has determined that it is more likely than not that such deferred tax assets will not be realized in future periods.

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zbdP4ZvRcjMj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Provision for income taxes)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of provision for income taxes</td><td> </td> <td colspan="2" id="xdx_492_20251201__20260228_zCqK7D1d3BZb" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20241201__20251130_z1TM3zMpGKp9" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">February 28, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">November 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--FederalIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_z7sP50byoF5b" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Federal income tax benefit attributable to:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CurrentFederalTaxExpenseBenefit_zx0NGtPadIv7" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Current operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">768,009</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">564,891</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_zzxmUmjb7nua" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(768,009</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(564,891</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_d0_z8XagHwYaWUg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net provision for federal income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

768009

564891

768009

564891

<table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zyPdPi43IhSb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax asset)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of deferred tax assets</td><td> </td> <td colspan="2" id="xdx_492_20260228_zSvmcgBqTa95" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20251130_z0AFMLyQuADh" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">February 28, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">November 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNetAbstract_iB_z7TUg3IqziD3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax asset attributable to:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zvfaWIg1COnj" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Net operating loss carryover</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">161,282</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">118,627</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zYkRV9QiGbr8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(161,282</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(118,627</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsNet_iI_d0_zkjVEmqty8H3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

161282

118627

161282

118627

768009

<table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zSfGtBG2uXlk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - By jurisdiction)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of income taxes by jurisdiction</td><td> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the year ended February 28, 2026</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Jurisdiction</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Taxable Income/Loss (USD)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accrued Income Taxes (USD)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Hong Kong (Mei Sheng Corporation Limited)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ProfitLoss_c20251201__20260228__us-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionForeignMember_zNBTkiMRpM1a" style="width: 13%; text-align: right" title="Net income (loss)">16,616</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--TaxesPayableCurrentAndNoncurrent_iI_c20260228__us-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionForeignMember_zPUjP7fKyJoe" style="width: 13%; text-align: right" title="Accrued income taxes">1,371</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">United States (Ankam LLC, Apex Intelligence LLC, Ankam, Inc.)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--ProfitLoss_c20251201__20260228__us-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionDomesticMember_zLP9wAyUvRKf" style="border-bottom: Black 1pt solid; text-align: right" title="Net income (loss)">(784,625</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--TaxesPayableCurrentAndNoncurrent_iI_d0_c20260228__us-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionDomesticMember_zLQLbggPYwwi" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued income taxes">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ProfitLoss_c20251201__20260228_z7C4gaA1tjha" style="border-bottom: Black 2.5pt double; text-align: right" title="Net income (loss)">(768,009</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--TaxesPayableCurrentAndNoncurrent_iI_c20260228_zUN0evZlAZM5" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued income taxes">1,371</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

16616

1371

-784625

-768009

1371

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zYkmGfbjAIYi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Effective income tax rate)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of effective income tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Item</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Domestic ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Foreign ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Amount ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Income (Loss) Before Income Taxes</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Tax at U.S. federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zdycn34fQmE" style="width: 11%; text-align: right" title="Tax at U.S. federal statutory rate">-2,766</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zMBpnEzy4D21" style="width: 11%; text-align: right" title="Tax at U.S. federal statutory rate">-39,889</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20251201__20260228_zzr8vh3S6xng" style="width: 11%; text-align: right" title="Tax at U.S. federal statutory rate">-42,655</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">21.00%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax rate differential</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_d0_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z09LX5bDxYp8" style="text-align: right" title="Foreign tax rate differential">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_za0l30ZcpQjj" style="text-align: right" title="Foreign tax rate differential">24,218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20251201__20260228_z3qnFScVqqJl" style="text-align: right" title="Foreign tax rate differential">24,218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-11.92%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Effect of not recognizing deferred tax assets on tax losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncomeTaxReconciliationNotRecognizingDeferredTaxAssetsOnTaxLosses_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zTfHo0qeQCSe" style="text-align: right" title="Effect of not recognizing deferred tax assets on tax losses">2,766</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IncomeTaxReconciliationNotRecognizingDeferredTaxAssetsOnTaxLosses_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z9rwM0Ghgq55" style="text-align: right" title="Effect of not recognizing deferred tax assets on tax losses">15,671</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--IncomeTaxReconciliationNotRecognizingDeferredTaxAssetsOnTaxLosses_c20251201__20260228_zTW6SCJ4SJnh" style="text-align: right" title="Effect of not recognizing deferred tax assets on tax losses">18,437</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--EffectiveIncomeTaxRateReconciliationNotRecognizingDeferredTaxAssetsOnTaxLosses_dp_c20251201__20260228_zS7zElcz9Kwj" title="Effect of not recognizing deferred tax assets on tax losses, percentage">-9.08%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective income tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_d0_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zVknczKUEt1f" style="text-align: right" title="Effective income tax expense">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeTaxExpenseBenefit_d0_c20251201__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zuUcVwLB2Wxh" style="text-align: right" title="Effective income tax expense">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_d0_c20251201__20260228_zYATiCLfQkpb" style="text-align: right" title="Effective income tax expense">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> </table>

-2766

-39889

-42655

0.2100

24218

-0.1192

2766 15671 18437 -0.0908

0.0825

2000000

NOTE 8 – SUBSEQUENT EVENTS In accordance with ASC 855-10, “Subsequent Events”, the Company has analyzed its operations subsequent to February 28, 2026, through the date when consolidated financial statements were issued, and has determined that the following material subsequent events to disclose in these consolidated financial statements:

NOTE 9 – SEGMENT INFORMATION In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The Company adopted this standard for the fiscal year ended November 30, 2025. The adoption impacted only the Company’s financial statement disclosures and did not affect its financial position, results of operations, or cash flows. The Company operates as a single reportable operating segment. The Company’s Chief Operating Decision Maker (“CODM”) is its Chief Executive Officer, Wen Lung, Wang. The CODM is responsible for assessing performance, making strategic decisions, and allocating resources for the Company as a whole. The Company manages its entire business as one integrated operating segment, focused on the development and operation of mobile applications. This single-segment structure is consistent with how the CODM reviews the business, allocates resources, and assesses financial performance exclusively on a consolidated basis, with no separate segment-level financial information used for decision-making. As a single operating segment, the measure of segment profit or loss reviewed by the CODM is the Company’s consolidated net loss, as reported on the Consolidated Statements of Operations. This is the primary measure used by the CODM to assess the performance of the Company’s single reportable segment and make resource allocation decisions, as it aligns with U.S. Generally Accepted Accounting Principles (“US GAAP”) and reflects the integrated financial performance of the Company as a whole. Pursuant to ASU 2023-07 for single operating segment entities, the significant expense categories regularly provided to the CODM and included in the measurement of consolidated net loss are those presented on the face of the Consolidated Statements of Operations, including Server Rental Expenses, Professional Fees, Amortization Expense, and Other Expense. In addition to these significant expense categories, other segment items that impact consolidated net loss, such as other income, are also regularly reviewed by the CODM to evaluate the overall financial performance of the Company’s single reportable segment. Segment Expense <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zkYl6u5CJb8j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Expense)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of expense</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Entity Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Expense (USD)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Consolidated Expense</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Mei Sheng Corporation Limited</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingExpenses_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--MeiShengCorporationLimitedMember_zBzq0BpQjah7" style="width: 13%; text-align: right" title="Expense">190,050</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--MeiShengCorporationLimitedMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zB7y1Ossh6Lb" title="Concentration risk percentage">93.52%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Apex Intelligence LLC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingExpenses_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ApexIntelligenceLLCMember_zpm0BzfDhAma" style="text-align: right" title="Expense">10,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ApexIntelligenceLLCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zl3KgZbDA339" title="Concentration risk percentage">5.39%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Ankam LLC</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingExpenses_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamLLCMember_z6EGtmgEnGX7" style="border-bottom: Black 1pt solid; text-align: right" title="Expense">2,220</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamIncMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z1n5Hqy82oz4" title="Concentration risk percentage">1.09%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingExpenses_c20251201__20260228_zwBtMn1CvVzg" style="border-bottom: Black 2.5pt double; text-align: right" title="Expense">203,220</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ConsolidatedTotalMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z6OjU3Ejt2Zd" title="Concentration risk percentage">100%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Segment Expense Categories <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock_zRDnGWTIepM3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Expense categories)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of expense categories</td><td> </td> <td colspan="2" id="xdx_497_20251201__20260228_zNGPlW9ncYAg" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Expense Category</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Expense (USD)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Consolidated Expense</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--ProfessionalFees_z4Xg3bsqQyQg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Professional Fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">150,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">73.81%</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherCostAndExpenseOperating_zsaVJ8cFzLgd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Server Rental Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,479</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15.49%</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AdjustmentForAmortization_zuXS6NnddLka" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Amortization Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.48%</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--NoninterestExpenseDirectorsFees_ztPc3Rn6nwg7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Director fee</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,571</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4.22%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingExpenses_zjDwuX7qC8vl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">203,220</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Segment Profit (Loss) The CODM uses consolidated net loss as the key measure to evaluate segment profitability, consistent with the measurement basis described earlier. <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfSegmentReportingInformationBySegment1TextBlock_zRoMImYhEmSe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - By operating profit)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of operating profit</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Entity Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Loss (USD)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Consolidated Loss</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Mei Sheng Corporation Limited</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--NetIncomeLoss_iN_di_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--MeiShengCorporationLimitedMember_zHtVMhrSOLpi" style="width: 13%; text-align: right" title="Net income (loss)">189,948</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--MeiShengCorporationLimitedMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--ProfitLossMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zIHGvIa2V9ul" title="Concentration risk percentage">93.52%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Apex Intelligence LLC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--NetIncomeLoss_iN_di_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ApexIntelligenceLLCMember_zjyY2XGw6zzb" style="text-align: right" title="Net income (loss)">10,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ApexIntelligenceLLCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--ProfitLossMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_znXfV73YaX53" title="Concentration risk percentage">5.39%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Ankam LLC</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--NetIncomeLoss_iN_di_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamIncMember_zq1N77HSt72b" style="border-bottom: Black 1pt solid; text-align: right" title="Net income (loss)">2,220</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamLLCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--ProfitLossMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zjMWivpNJcid" title="Concentration risk percentage">1.09%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--NetIncomeLoss_iN_di_c20251201__20260228_zi1bOnfpCzLf" style="border-bottom: Black 2.5pt double; text-align: right" title="Net income (loss)">203,118</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ConsolidatedTotalMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--ProfitLossMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zqgqGJ78m5L9" title="Concentration risk percentage">100%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the fiscal year, consolidated segment net loss was $203,118. No revenue was generated during the quarter. Segment Assets Segment assets by entity are as follows: <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfSegmentReportingInformationBySegmentAssetsTextBlock_zomuTPnZN1Gk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Assets)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of assets by entity</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Entity Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount (USD)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Consolidated Total Assets</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Apex Intelligence LLC</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--Assets_iI_c20260228__srt--MajorCustomersAxis__custom--ApexIntelligenceLLCMember_z1D6JgtH4876" style="width: 13%; text-align: right" title="Assets">36,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ApexIntelligenceLLCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AssetsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zQVEiGvvHP5k" title="Concentration risk percentage">90.20%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Ankam LLC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--Assets_iI_c20260228__srt--MajorCustomersAxis__custom--AnkamLLCMember_zvt0uQdI8rGk" style="text-align: right" title="Assets">2,171</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamLLCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AssetsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zCJqlyws8Bmd" title="Concentration risk percentage">5.37%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Mei Sheng Corporation Limited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Assets_iI_c20260228__srt--MajorCustomersAxis__custom--MeiShengCorporationLimitedMember_zeDfWDIJaeJ5" style="text-align: right" title="Assets">1,794</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--MeiShengCorporationLimitedMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AssetsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zq1yvWvs5tyl" title="Concentration risk percentage">4.43%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Ankam, Inc</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--Assets_iI_d0_c20260228__srt--MajorCustomersAxis__custom--AnkamIncMember_zldUksLKD7rd" style="border-bottom: Black 1pt solid; text-align: right" title="Assets">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp0_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamIncMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AssetsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zRZMlI2C2jW7" title="Concentration risk percentage">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--Assets_iI_c20260228__srt--MajorCustomersAxis__custom--ConsolidatedTotalMember_z0bPOJb2jV33" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets">40,465</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ConsolidatedTotalMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--ProfitLossMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZU86lEAHHli" title="Concentration risk percentage">100%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Long-lived assets are primarily located in the United States and Hong Kong SAR, China.

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zkYl6u5CJb8j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Expense)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of expense</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Entity Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Expense (USD)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Consolidated Expense</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Mei Sheng Corporation Limited</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingExpenses_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--MeiShengCorporationLimitedMember_zBzq0BpQjah7" style="width: 13%; text-align: right" title="Expense">190,050</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--MeiShengCorporationLimitedMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zB7y1Ossh6Lb" title="Concentration risk percentage">93.52%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Apex Intelligence LLC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingExpenses_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ApexIntelligenceLLCMember_zpm0BzfDhAma" style="text-align: right" title="Expense">10,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ApexIntelligenceLLCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zl3KgZbDA339" title="Concentration risk percentage">5.39%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Ankam LLC</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingExpenses_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamLLCMember_z6EGtmgEnGX7" style="border-bottom: Black 1pt solid; text-align: right" title="Expense">2,220</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamIncMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z1n5Hqy82oz4" title="Concentration risk percentage">1.09%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingExpenses_c20251201__20260228_zwBtMn1CvVzg" style="border-bottom: Black 2.5pt double; text-align: right" title="Expense">203,220</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ConsolidatedTotalMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z6OjU3Ejt2Zd" title="Concentration risk percentage">100%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

190050

0.9352

10950

0.0539

2220

0.0109

203220

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock_zRDnGWTIepM3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Expense categories)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of expense categories</td><td> </td> <td colspan="2" id="xdx_497_20251201__20260228_zNGPlW9ncYAg" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Expense Category</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Expense (USD)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Consolidated Expense</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--ProfessionalFees_z4Xg3bsqQyQg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Professional Fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">150,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">73.81%</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherCostAndExpenseOperating_zsaVJ8cFzLgd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Server Rental Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,479</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15.49%</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AdjustmentForAmortization_zuXS6NnddLka" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Amortization Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.48%</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--NoninterestExpenseDirectorsFees_ztPc3Rn6nwg7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Director fee</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,571</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4.22%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingExpenses_zjDwuX7qC8vl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">203,220</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

150000

0.7381

31479

0.1549

13170

0.0648

8571

0.0422

203220

1 <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfSegmentReportingInformationBySegment1TextBlock_zRoMImYhEmSe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - By operating profit)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of operating profit</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Entity Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Loss (USD)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Consolidated Loss</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Mei Sheng Corporation Limited</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--NetIncomeLoss_iN_di_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--MeiShengCorporationLimitedMember_zHtVMhrSOLpi" style="width: 13%; text-align: right" title="Net income (loss)">189,948</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--MeiShengCorporationLimitedMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--ProfitLossMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zIHGvIa2V9ul" title="Concentration risk percentage">93.52%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Apex Intelligence LLC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--NetIncomeLoss_iN_di_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ApexIntelligenceLLCMember_zjyY2XGw6zzb" style="text-align: right" title="Net income (loss)">10,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ApexIntelligenceLLCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--ProfitLossMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_znXfV73YaX53" title="Concentration risk percentage">5.39%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Ankam LLC</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--NetIncomeLoss_iN_di_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamIncMember_zq1N77HSt72b" style="border-bottom: Black 1pt solid; text-align: right" title="Net income (loss)">2,220</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamLLCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--ProfitLossMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zjMWivpNJcid" title="Concentration risk percentage">1.09%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--NetIncomeLoss_iN_di_c20251201__20260228_zi1bOnfpCzLf" style="border-bottom: Black 2.5pt double; text-align: right" title="Net income (loss)">203,118</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ConsolidatedTotalMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--ProfitLossMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zqgqGJ78m5L9" title="Concentration risk percentage">100%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-189948

0.9352

-10950

0.0539

-2220

0.0109

-203118

<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfSegmentReportingInformationBySegmentAssetsTextBlock_zomuTPnZN1Gk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Assets)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of assets by entity</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Entity Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount (USD)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Consolidated Total Assets</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Apex Intelligence LLC</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--Assets_iI_c20260228__srt--MajorCustomersAxis__custom--ApexIntelligenceLLCMember_z1D6JgtH4876" style="width: 13%; text-align: right" title="Assets">36,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ApexIntelligenceLLCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AssetsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zQVEiGvvHP5k" title="Concentration risk percentage">90.20%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Ankam LLC</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--Assets_iI_c20260228__srt--MajorCustomersAxis__custom--AnkamLLCMember_zvt0uQdI8rGk" style="text-align: right" title="Assets">2,171</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamLLCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AssetsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zCJqlyws8Bmd" title="Concentration risk percentage">5.37%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Mei Sheng Corporation Limited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Assets_iI_c20260228__srt--MajorCustomersAxis__custom--MeiShengCorporationLimitedMember_zeDfWDIJaeJ5" style="text-align: right" title="Assets">1,794</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--MeiShengCorporationLimitedMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AssetsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zq1yvWvs5tyl" title="Concentration risk percentage">4.43%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Ankam, Inc</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--Assets_iI_d0_c20260228__srt--MajorCustomersAxis__custom--AnkamIncMember_zldUksLKD7rd" style="border-bottom: Black 1pt solid; text-align: right" title="Assets">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp0_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--AnkamIncMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AssetsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zRZMlI2C2jW7" title="Concentration risk percentage">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--Assets_iI_c20260228__srt--MajorCustomersAxis__custom--ConsolidatedTotalMember_z0bPOJb2jV33" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets">40,465</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20251201__20260228__us-gaap--StatementBusinessSegmentsAxis__custom--ConsolidatedTotalMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--ProfitLossMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZU86lEAHHli" title="Concentration risk percentage">100%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

36500

0.9020

2171

0.0537

1794

0.0443

40465

NOTE 10 – MATERIAL NONPUBLIC INFORMATION Pursuant to Item 402(x) (Item 11) of Regulation S-K, the Company is required to disclose policies and practices regarding the timing of option awards in relation to the disclosure of material nonpublic information, tabular information on option awards granted to named executive officers within the specified period, and tag such disclosures in XBRL. For the fiscal year ended February 28, 2026, the Company had no relevant events or transactions that require disclosure under this Item. Specifically, no options were granted to named executive officers during the period starting four business days before and ending one business day after the filing of the Company’s Form 10-Q, Form 10-K, or any current report on Form 8-K (other than a Form 8-K used to disclose the grant of a new material option award under Item 5.02(e) of Form 8-K) that discloses material nonpublic information. In addition, the Company had no policies, practices, or actions related to the timing of option awards in connection with the disclosure of material nonpublic information to report. Accordingly, no narrative or tabular disclosures are required under Item 402(x) (Item 11) for the fiscal year ended February 28, 2026, and no XBRL tagging is necessary for such disclosures. true false false