SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates, Policy (Policies)

3 Months Ended

Feb. 28, 2026

Policies

Use of Estimates, Policy

Use of Estimates

The preparation of financial statements in accounting principles generally accepted in the United States of America 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. A change in management’s estimates or assumptions could have a material impact on BestGofer Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. BestGofer Inc.’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.

Operating Expenses. General and administrative expenses consist of bank service charges and other corporate overhead. Professional fees consist of external accounting, audit, XBRL filing-agent, legal, and consulting services, consistent with the presentation in the Company’s Annual Report on Form 10-K for the fiscal year ended November 30, 2025. For the three months ended February 28, 2026, professional fees totaled $8,444 and primarily consisted of accounting, audit, and XBRL filing-agent services.