SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) |
3 Months Ended | ||||||
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Aug. 31, 2026 | |||||||
| Accounting Policies [Abstract] | |||||||
| Basis of Presentation | Basis of Presentation
The accompanying unaudited condensed financial statements have been prepared in accordance with the instructions to Form 10-Q. In the opinion of management, the financial statements include all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation of the results for the periods presented. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted. These interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended May 31, 2026. The results of operations for the three months ended August 31, 2026 are not necessarily indicative of results for future periods or the full fiscal year.
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| Interim financial statements | Interim financial statements
The unaudited interim financial statements have been prepared in accordance with U.S. GAAP for interim financial information and the applicable instructions to Form 10-Q and Regulation S-X. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. The results of operations for an interim period are not necessarily indicative of results expected for a full fiscal year or any future period.
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| Development Stage Company | Development Stage Company
The Company is a development stage company as defined in Accounting Standards Codification (“ASC”) 915 “Development Stage Entities”. The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since inception have been considered as part of the Company’s development stage activities.
The Company has elected to adopt application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.
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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, disclosure of contingent assets and liabilities at the date of the financial statements, and reported amounts of revenues and expenses during the periods presented. Management evaluates estimates and assumptions on an ongoing basis, including those relating to the useful lives and recoverability of long-lived assets, valuation of deferred tax assets, and loss contingencies. Actual results may differ materially from those estimates.
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| Cash and Cash Equivalents | Cash and Cash Equivalents
Cash equivalents include short-term, highly liquid investments with maturities of three months or less at the time of acquisition. As of August 31, 2026, the Company has no cash or cash equivalents.
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| Website, Mobile Application and Software Development Costs | Website, Mobile Application and Software Development Costs
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 capitalizes all eligible software costs incurred once technological feasibility is established. The Company amortizes these costs using the straight-line method over a period of , which is the remaining estimated economic life of the costs.
In connection with the July 2026 change in control, former management retained the Company’s legacy prepaid expenses and intangible assets and assumed the related-party debt of $37,741 and deferred revenue of $5,298 associated with the legacy operations. The net difference of approximately $1,308 was recorded as a reduction of additional paid-in capital.
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| Fair Value of Financial Instruments | Fair Value of Financial Instruments
ASC Topic 820, “Fair Value Measurement,” establishes a three-level fair value hierarchy that prioritizes the inputs used to measure fair value based on the extent to which those inputs are observable in the market.
These tiers include:
The carrying amounts of the Company’s accounts payable and related-party payable approximate fair value because of their short-term nature.
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| Basic Income (Loss) Per Share |
The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.
As of August 31, 2026 and May 31, 2026, there were potentially dilutive debt or equity instruments issued or outstanding.
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| Stock-Based Compensation | Stock-Based Compensation
Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718, “Compensation—Stock Compensation.” The Company recognizes the fair value of equity instruments issued for services over the applicable service period or, when appropriate, upon issuance when the related services have been provided.
On July 23, 2026, the Company approved the 2026 Equity Incentive Plan covering up to shares of common stock. On August 25, 2026, the Company issued shares to consultants and contractors for services at a value of $1.00 per share and recorded $ of stock-based compensation expense.
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| Income Taxes | Income Taxes
The Company accounts for its income taxes in accordance with FASB Accounting Standards Codification (“ASC”) No. 740, "Income Taxes". Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.
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| Accounting for Uncertainty in Income Taxes | Accounting for Uncertainty in Income Taxes
The Company applies ASC Topic 740-10-25, “Income Taxes—Overall—Recognition,” in accounting for uncertainty in income tax positions. The guidance prescribes a recognition threshold and measurement attribute for tax positions taken or expected to be taken in a tax return and provides guidance regarding derecognition, classification, interest and penalties, interim-period accounting, disclosure, and transition. The Company has received no notice of audit from the Internal Revenue Service for any open tax year.
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| Concentration of Credit Risk | Concentration of Credit Risk
Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents. The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits.
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| Recently Issued and Adopted Accounting Pronouncements | Recently Issued and Adopted Accounting Pronouncements
Recent Accounting Pronouncements
In November 2023, the FASB issued Accounting Standards Update (“ASU”) No. 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which require public companies disclose significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. The guidance is effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The guidance is applied retrospectively to all periods presented in the financial statements, unless it is impracticable. The adoption of ASU 2023-07 has not had a material effect on the Company’s statements and disclosures. As defined in the ASU, operating segments are components of an enterprise about which discrete financial information is regularly provided to the chief operating decision maker (“CODM”) in making decisions on how to allocate resources and assess performance for the organization. The Company operates and manages its business as one and segment. The Company’s CODM is the Chief Executive Officer. The Company’s CODM reviews operating results to make decisions about allocating resources and assessing performance for the entire Company.
Management does not believe that any other recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.
Recent accounting pronouncements that the Company has adopted or that will be required to adopt in the future are summarized below.
The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.
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