v3.26.3
INCOME TAXES
 3 Months Ended
Aug. 31, 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% as of August 31, 2026 and May 31, 2026 as follows:

 

Schedule of income tax benefit (expense)  August 31, 2026   Rate (%)   May 31, 2026   Rate (%) 
Tax benefit (expenses) at U.S. statutory rate  $(19,102)   (21)%  $(16,571)   (21)% 
Change in valuation allowance   19,102    21%    16,571    21% 
Tax benefit (expenses) net  $–    0%   $–    0% 

 

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

Schedule of deferred tax assets        
   Three months ended August 31, 2026   Year ended
May 31, 2026		 
Net operating loss  $(2,531)  $(15,266)
Valuation allowance   2,531    15,266 
Deferred tax assets, net  $–   $– 

 

The Company has accumulated approximately $90,962 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 of the deferred tax asset will not be realized.