v3.26.3
INCOME TAXES
 12 Months Ended
Jul. 31, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES

NOTE 8 – INCOME TAXES

 

For the year ended July 31, 2026, the Company has incurred net losses and therefore, has no tax liability. The cumulative net operating loss carry-forward is approximately $79,071 as of July 31, 2026, and will expire beginning in the year 2037.

 

The reconciliation of income tax benefit (expenses) at the U.S. statutory rate at 21% for the year ended July 31, 2026 and 2025, as follows:

                    
   July 31, 2026  

Rate

%

   July 31, 2025  

Rate

%

 
                 
Tax benefit (expenses) at U.S. statutory rate  $(6,652)   (21%)  $(4,350)   (21%)
Change in valuation allowance   6,652    21%    4,350    21% 
Tax benefit (expenses) net  $–    –%   $–    –% 

 

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows:

               
    July 31, 2026   July 31, 2025
         
Net operating loss   $ (16,605 )   $ (9,953 )
Valuation allowance     16,605       9,953  
Deferred tax assets, net   $ –     $ –