v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Feb. 28, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF PROVISION FOR INCOME TAXES

Significant components of the income taxes are as follows:

 

  

February 29,

2024

  

February 28,

2025

  

February 28,

2026

  

February 28,

2026

 
   For the Years Ended 
  

February 29,

2024

  

February 28,

2025

  

February 28,

2026

  

February 28,

2026

 
   S$   S$   S$   US$ 
Current income tax   -     -    -    - 
SCHEDULE OF RECONCILIATION BETWEEN STATUTORY TAX RATE TO THE EFFECTIVE TAX RATE

 

  

February 29,

2024

  

February 28,

2025

  

February 28,

2026

  

February 28,

2026

 
   For the Years Ended 
  

February 29,

2024

  

February 28,

2025

  

February 28,

2026

  

February 28,

2026

 
   S$   S$   S$   US$ 
Income (Loss) before tax   33,348    (452,450)   (6,102,710)   (4,829,622)
                     
Tax expense computed at tax rate of 17%   5,669    (76,917)   (1,037,461)   (821,036)
Reconciling items:                    
Non-taxable and non-deductible items   -    -    1,003,546    794,196 
Changes in valuation allowance   (5,669)   76,917    33,915    26,840 
Total   -    -    -    - 
SCHEDULE OF COMPONENTS OF DEFERRED TAX

Significant components of deferred taxes are as follows:

 

  

February 29,

2024

  

February 28,

2025

  

February 28,

2026

  

February 28,

2026

 
   As of 
  

February 29,

2024

  

February 28,

2025

  

February 28,

2026

  

February 28,

2026

 
   S$   S$   S$   US$ 
Net operating loss carried forward   1,334,117    1,786,567    2,368,360    1,874,296 
Deferred tax assets, gross   226,800    303,716    402,621    318,630 
Valuation allowance   (226,800)   (303,716)   (402,621)   (318,630)
Deferred tax assets, net of valuation allowance   -    -    -    -