v3.26.3
INCOME TAX (Tables)
12 Months Ended
May 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of effective income tax rate
         
   May 31, 
   2026   2025 
Federal statutory income tax rate   21%   21%
State income taxes   -%    -% 
Change in valuation allowance   (21%)   (21%)
Net effective income tax rate        
Schedule of deferred tax asset
        
   May 31, 
   2026   2025 
Deferred tax assets:          
Net operating loss carry forwards  $1,918,770   $1,906,128 
           
Net deferred tax assets before valuation allowance  $1,918,770   $1,906,128 
Less: Valuation allowance   (1,918,770)   (1,906,128)
Net deferred tax assets  $   $