v3.26.1
INCOME TAX (Tables)
6 Months Ended
May 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF LOSS BEFORE INCOME TAXES

The income/(loss) before income taxes of the Company for the six months ended May 31, 2026 and 2025 were comprised of the following:

 

   2026   2025 
   For the six months ended May 31, 
   2026   2025 
Tax jurisdictions from:          
- Local  $10,067   $(21,827)
- Foreign, representing:          
Malaysia   -    - 
Income/(loss) before income taxes  $10,067   $(21,827)
SCHEDULE OF PROVISION FOR INCOME TAXES

Provision for income taxes consisted of the following:

 

   2026   2025 
   For the six months ended May 31, 
   2026   2025 
Current:          
- Local  $-   $- 
- Foreign  $-   $- 
           
Deferred tax assets:          
- Local  $-   $- 
- Foreign  $-   $- 
           
Deferred tax liabilities:          
- Local  $-   $- 
- Foreign  $-   $- 
           
Income tax payable:          
- Local  $-   $- 
- Foreign  $-   $- 
           
Income tax assets:          
- Local  $-   $- 
- Foreign  $-   $- 
SCHEDULE OF RECONCILIATION OF INCOME TAXES EXPENSES

The following table summarizes a reconciliation of the Company’s income taxes expenses:

 

   2026   2025 
   For the six months ended May 31, 
   2026   2025 
Computed expected expenses   21%   (21)%
Effect of foreign tax rate difference   -%   -%
Valuation allowances   (21)%   21%
Others   -%   -%
Effective tax rate   0%   0%

 

   2026   2025 
   For the six months ended May 31, 
   2026   2025 
Statutory federal income tax rate   21%   21%
Computed expected expenses  $2,114  $(4,584)
Effect of foreign tax rate difference   -    - 
Valuation allowances   -    4,584 
Others   (2,114)   - 
Total income tax expense  $-   $- 
SCHEDULE OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of May 31, 2026 and November 30, 2025:

 

  

As of

May 31, 2026

  

As of

November 30, 2025

 
Deferred tax assets:          
           
Net operating loss carryforwards          
– United States of America  $14,626   $16,740 
           
Less: valuation allowance   (14,626)   (16,740)
Deferred tax assets  $-   $-