v3.26.3
INCOME TAXES (Tables)
3 Months Ended
Aug. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of income tax benefit (expense)
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% 
Schedule of deferred tax assets
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  $   $