SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) |
3 Months Ended | ||||||||||||||||||||||||||||||
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Aug. 31, 2026 | |||||||||||||||||||||||||||||||
| Accounting Policies [Abstract] | |||||||||||||||||||||||||||||||
| Interim Financial Statements | Interim Financial Statements The unaudited condensed interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the three months ended August 31, 2026 are not necessarily indicative of the results expected for the full fiscal year ending May 31, 2027 or for any future period. These financial statements should be read in conjunction with the Company’s audited financial statements and notes for the fiscal year ended May 31, 2026. The balance sheet as of May 31, 2026 has been derived from the audited financial statements at that date. |
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| Basis of Presentation | Basis of Presentation The financial statements of the Company have been prepared in accordance with U.S. GAAP and are presented in U.S. dollars. |
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| Use of Estimates | Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to the estimated useful lives of intangible assets, the assessment of the recoverability of long-lived assets and the determination of the amount of revenue to be deferred at each reporting date. Actual results could differ from those estimates.
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| Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. As of August 31, 2026 and May 31, 2026, the Company’s cash balances were $630 and $1,421, respectively. |
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| Prepaid Expenses | Prepaid Expenses Prepaid expenses represent amounts paid to secure the use of assets or the receipt of services at a future date and are charged to expense as consumed. As of August 31, 2026, prepaid expenses of $18,400 consisted of prepaid server rental of $8,400 and prepaid professional services of $10,000. As of May 31, 2026, prepaid expenses amounted to $14,000. |
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| Intangible Assets | Intangible Assets The Company follows the provisions of ASC 985, Software, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company amortizes capitalized costs using the straight-line method over the estimated economic life of the product, commencing when the asset is placed in service. See Note 5. |
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| Impairment of Long-Lived Assets | Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate that carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. No impairment was recognized during the three months ended August 31, 2026 and 2025. |
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| Fair Value of Financial Instruments | Fair Value of Financial Instruments ASC 820, Fair Value Measurements and Disclosures, establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value: Level 1, observable inputs such as quoted prices in active markets; Level 2, inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, unobservable inputs in which little or no market data exists. The carrying values of cash, accounts payable and the promissory note payable approximate fair value due to their short-term nature. |
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| Revenue Recognition | Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, by applying the five-step model: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. The Company offers API keys that grant access to a limited number of API calls under basic, pro and custom subscription plans. Customers select a pricing plan on the Company’s website and contact the Company. The Company’s policy requires payment upon issuance of an invoice; once payment is received, the API key is delivered via email. API access is provided in the form of a unique, non-transferable key. Revenue is recognized ratably over the subscription period during which the customer is granted access to the API. Consideration received in advance of the subscription period is recorded as deferred revenue. 10 Revenue by subscription plan for the three months ended August 31, 2026 was as follows:
Changes in deferred revenue for the three months ended August 31, 2026 were as follows:
Revenue recognized during the three months ended August 31, 2026 that was included in the deferred revenue balance as of May 31, 2026 amounted to $10,794. The Company expects to recognize the deferred revenue balance as of August 31, 2026 as revenue within the next twelve months. |
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| Concentrations | Concentrations During the three months ended August 31, 2026, four customers accounted for approximately 24%, 17%, 17% and 12% of total revenues, respectively. The Company had no revenues during the three months ended August 31, 2025. |
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| Basic and Diluted Loss Per Share |
The Company computes loss per share in accordance with ASC 260-10-45, Earnings per Share. Basic loss per share is computed by dividing net loss available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. The Company has no potential dilutive instruments, and therefore basic and diluted loss per share are equal. |
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| Income Taxes | Income Taxes The Company follows the liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax bases (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. |
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| Dividends | Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods presented. |
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| Recent Accounting Pronouncements | Recent Accounting Pronouncements The Company has reviewed all recent accounting pronouncements issued through the date of issuance of these financial statements and does not believe any will have a material impact on the Company’s financial results, other than as described below. ASU 2023-09, Improvements to Income Tax Disclosures. Effective for annual periods beginning after December 15, 2025, this update requires a disaggregated rate reconciliation and disclosure of income taxes paid. The Company will apply the update in its annual financial statements for the fiscal year ending May 31, 2027 and expects increased disclosure but no impact on financial results. ASU 2024-03, Disaggregation of Income Statement Expenses. Effective for annual periods beginning after December 15, 2026, this update requires tabular disclosure of key expense components. The Company expects increased disclosure but no impact on financial results. |