v3.26.1
INCOME TAXES (Tables)
 12 Months Ended
May 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION

The components of the income tax provision are as follows:

 

           
   As of May 31, 
   2026   2025 
   $   $ 
Current          
- United States of America   9,018    - 
- British Virgin Islands   -    - 
- Hong Kong   -    - 
- The PRC   -    1,448 
Current Income Tax Provision   9,018    1,448 
           
Deferred          
- United States of America   -    36,777 
- British Virgin Islands   -    - 
- Hong Kong   -    - 
- The PRC   -    - 
Deferred Income Tax Provision   -    36,777 
           
Tax Refund - The PRC   -    (3,764)
           
Total   9,018    34,461 
SCHEDULE OF DEFERRED TAX ASSETS

The components of deferred tax assets are summarized as follows:

 

   May 31, 2026   May 31, 2025 
   $   $ 
Deferred tax assets - US NOLs   189,983    226,056 
Deferred tax assets - PRC NOLs   180,660    111,325 
Gross deferred tax assets   370,643    337,381 
Valuation allowance   (370,643)   (337,381)
Deferred tax assets – U.S. NOLs   -    - 
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE

A reconciliation of income tax expense, net determined at U.S federal statutory income tax rate to the Company’s actual income tax expense is as follows:

 

   May 31, 2026   May 31, 2025 
   $   $ 
Loss before tax   (662)   (2,249,564)
Statutory income tax rate   21%   21%
Income tax expense (benefit) at statutory rate   (139)   (472,407)
Foreign tax differential   (8,531)   (74,425)
Non-deductible expenses   88,606    - 
Net operating loss utilised   (37,656)   - 
Change in valuation allowance   (33,262)   581,293 
Income tax expense   9,018    34,461 

 

 

The reconciliation of the U.S federal statutory income tax rate to the Company’s effective tax rate is as follows:

 

   May 31, 2026   May 31, 2025 
   %   % 
U.S. Federal statutory income tax rate   21    21 
Foreign tax differential   1,289    3 
Non deductible expenses   (13,385)   - 
Net operating loss utilised   5,688    - 
Change in valuation allowance   5,024    (26)
Effective income tax rate   (1,363)   (2)