v3.26.3
INCOME TAX (Tables)
3 Months Ended
Aug. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME FROM OPERATION BEFORE INCOME TAX

The loss from operation before income taxes of the Company for the three months ended August 31, 2026 and 2025 were comprised of the following:

  

         
  

For the three months ended

August 31

 
   2026   2025 
Tax jurisdictions from:          
– Local  $(285)  $(6,833)
- Foreign, representing:          
– New Zealand   -    - 
Loss before income taxes  $(285)  $(6,833)
SCHEDULE OF PROVISION FOR INCOME TAXES

Provision for income taxes consisted of the following:

 

  

For the three months ended

August 31

 
   2026   2025 
Current:         
– Local  $-   $- 
– Foreign  $-   $- 
           
Deferred tax assets:          
– Local  $-   $- 
– Foreign  $-   $- 
           
Deferred tax liabilities:              
– Local   $ -     $ -
– Foreign   $ -     $ -
               
Income tax payable:                
– Local   $ -     $ -  
– Foreign   $ -     $ -  
                 
Income tax assets:              
– Local   $ -     $ -
– Foreign   $ -     $ -
SCHEDULE OF RECONCILIATION ON EFFECTIVE TAX RATE

The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The following table summarizes a reconciliation of the Company’s income taxes expenses:

 

         
  

For the three months ended

August 31

 
   2026   2025 
Computed expected expenses   21%   21%
Effect of foreign tax rate difference   -%   -%
Valuation allowances   21%   21%
Others   -%   -%
Effective tax rate   0%   0%

 

 

         
  

For the three months ended

August 31

 
   2026   2025 
Statutory federal income tax rate   21%   21%
Computed expected expenses  $60   $1,435 
Effect of foreign tax rate difference   -    - 
Valuation allowances  $(60)  $(1,435)
Others   -    - 
Total income tax expense  $-   $- 
SCHEDULE OF SIGNIFICANT COMPONENTS OF AGGREGATE DEFERRED TAX ASSETS

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of August 31, 2026 and May 31, 2026:

 

   As of   As of 
   August 31, 2026   May 31, 2026 
Deferred tax assets:          
           
Net operating loss carry forwards          
– United States of America  $10,814   $10,754 
Less: valuation allowance   (10,814)   (10,754)
Deferred tax assets  $-   $-