v3.26.3
INCOME TAXES
 12 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES

Note 8 – INCOME TAXES

 

For the year ended June 30, 2026, the Company has incurred net losses and therefore, has no tax liability. The cumulative net operating loss carry-forward is approximately $83,006 as of June 30, 2026, and will expire beginning in the year 2037.

 

The reconciliation of income tax benefit (expenses) at the U.S. statutory rate at 21% for the year ended June 30, 2026 and 2025, as follows:

Reconciliation of income taxes            
  

 

June 30, 2026

  Rate % 

 

June 30, 2025

  Rate %
Tax benefit (expenses) at U.S. statutory rate  $(15,699)   (21)%   $(1,732)   (21)% 
Change in valuation allowance   15,699    21 %    1,732    21 % 
Tax benefit (expenses) net  $–    – %   $–    – % 

 

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      
   June 30, 2026  June 30, 2025
Net operating loss  $(17,431)  $(1,732)
Valuation allowance   17,431    1,732 
Deferred tax assets, net  $–   $–