v3.26.3
INCOME TAXES (Tables)
9 Months Ended
Sep. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of reconciliation of income taxes
      
  

For the nine

months ended

September 30, 2026

 

From October 7, 2025

(Inception) through

December 31, 2025

       
Tax benefit (expenses) at U.S. statutory rate  $(5,589)  $(2,507)
Change in valuation allowance   5,589    2,507 
Tax benefit (expenses) net  $–   $– 
Schedule of deferred taxes
      
  

As of

September 30, 2026

 

As of

December 31, 2025

       
Net operating loss  $(8,096)  $(2,507)
Valuation allowance   8,096    2,507 
Deferred tax assets, net  $–   $–