v3.26.3
INCOME TAXES (Tables)
3 Months Ended
Aug. 31, 2026
Income Tax Disclosure [Abstract]  
deferred tax assets

Components of deferred tax assets are as follows:

  August 31, 2026 May 31, 2026
Net operating loss carry-forward 120,583 108,755
Statutory tax rate 21% 21%
Expected income tax benefit from NOL carry-forward 25,322 22,838
Less: valuation allowance (25,322) (22,838)
Deferred tax asset, net of valuation allowance - -
actual tax benefit

The actual tax benefit differs from the expected tax benefit computed at the statutory rate of 21% as follows:

  Three months ended August 31, 2026 Three months ended August 31, 2025
Computed “expected” tax benefit (2,484) (4,038)
Change in valuation allowance 2,484 4,038
Actual tax expense (benefit) - -