v3.26.1
INCOME TAXES
 6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES

Note 8 – INCOME TAXES

 

The reconciliation of income tax benefit (expenses) at the U.S. statutory rate at 21% for the period ended June 30, 2026 and December 31, 2025 as follows:

       
Reconciliation of income taxes 

For the six months ended

June 30, 2026

 

From October 7, 2025 (Inception) through

December 31, 2025

       
Tax benefit (expenses) at U.S. statutory rate  $(4001)  $(2,507)
Change in valuation allowance   4,001    2,507 
Tax benefit (expenses) net  $–   $– 

 

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows:

Schedule of deferred taxes      
  

As of
June 30, 2026

  As of
December 31, 2025
       
Net operating loss  $(6,508)  $(2,507)
Valuation allowance   6,508    2,507 
Deferred tax assets, net  $–   $– 

 

The Company has accumulated approximately $30,993 of net operating losses (“NOL”) carried forward to offset future taxable income up to 20 years, if any, in future years which begin to expire in year 2040. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all the deferred tax asset relating to NOLs for every period because it is more likely than not that all the deferred tax asset will not be realized.