v3.26.1
Income Taxes (Tables)
12 Months Ended
Apr. 30, 2026
Income Tax Disclosure [Abstract]  
actual tax benefit

The following table presents the components of the deferred tax asset:

 

    April 30, 2026   April 30, 2025
Net operating loss carryforward $ 41,117 $ 1,429
Effective tax rate   21%   21%
Deferred tax asset   8,635   300
Less: valuation allowance   (8,635)   (300)
Net deferred asset $ - $ -
           

F-14

Below is a comparison of the actual tax benefit with the expected benefit (at a rate of 21%) as of April 30, 2026 and 2025:

    April 30, 2026   April 30, 2025
Computed “expected” tax expense (benefit) $ (8,334) $ (300)
Change in valuation allowance   8,334   300
Actual tax expense (benefit) $ - $ -
actual tax benefit

Below is a comparison of the actual tax benefit with the expected benefit (at a rate of 21%) as of April 30, 2026 and 2025:

    April 30, 2026   April 30, 2025
Computed “expected” tax expense (benefit) $ (8,334) $ (300)
Change in valuation allowance   8,334   300
Actual tax expense (benefit) $ - $ -