SEGMENT INFORMATION |
12 Months Ended |
|---|---|
May 31, 2026 | |
| Segment Reporting [Abstract] | |
| SEGMENT INFORMATION | NOTE 14 – SEGMENT INFORMATION
The Company operates as a single reporting segment engaged in acquisition and exploration efforts to find and develop oil reserves. The Chief Operating Decision Makers are the Company’s Chief Executive Officer and its Chief Financial Officer, who together (the “CODM”) evaluate company performance based on the consolidated financial statements prepared in accordance with GAAP included herein. Although the Company owns and manages multiple oil properties, the CODM does not evaluate individual properties as separate operating segments.
The CODM conducts quarterly financial reviews focusing on the Consolidated Statement of Operations, Balance Sheets and Statements of Cash Flows beginning on page F-3 of this report. Investment decisions, including the selection of leased mineral rights acreage and development, are made based on expected return on investment. |