v3.26.1
INCOME TAX (Tables)
12 Months Ended
May 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME FROM OPERATION BEFORE INCOME TAX

The loss from operation before income taxes of the Company for the year ended May 31, 2026 and 2025 were comprised of the following:

  

    2026     2025  
    For the year ended May 31  
    2026     2025  
Tax jurisdictions from:                
– Local   $ (23,640 )   $ (23,635 )
- Foreign, representing:                
– New Zealand     -       -  
Loss before income taxes   $ (23,640 )   $ (23,635 )
SCHEDULE OF PROVISION FOR INCOME TAXES

Provision for income taxes consisted of the following:

 

      For the year 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 ON EFFECTIVE TAX RATE

The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The following table summarizes a reconciliation of the Company’s income taxes expenses:

    2026     2025  
    For the year 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 year ended May 31  
    2026     2025  
Statutory federal income tax rate     21 %     21 %
Computed expected expenses   $ 4,964     $ 4,963  
Effect of foreign tax rate difference     -       -  
Valuation allowances   $ (4,964 )   $ (4,963 )
Others     -       -  
Total income tax expense   $ -     $ -  
SCHEDULE OF SIGNIFICANT COMPONENTS OF AGGREGATE 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 May 31, 2025:

 

   As of   As of 
   May 31, 2026   May 31, 2025 
Deferred tax assets:          
           
Net operating loss carryforwards          
– United States of America  $10,754   $5,789 
Less: valuation allowance   (10,754)   (5,789)
Deferred tax assets  $-   $-