INCOME TAXES (Tables)

6 Months Ended

May 31, 2026

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

	May 31, 2026			November 30, 2025
Federal income tax benefit attributable to:
Current operations	$	821,483		$	564,891
Less: valuation allowance		(821,483	)		(564,891	)
Net provision for federal income taxes	$	–		$	–

Schedule of deferred tax assets

	May 31, 2026			November 30, 2025
Deferred tax asset attributable to:
Net operating loss carryover	$	172,511		$	118,627
Less: valuation allowance		(172,511	)		(118,627	)
Net deferred tax asset	$	–		$	–

Schedule of income taxes by jurisdiction

Jurisdiction	Taxable Income/Loss (USD)			Accrued Income Taxes (USD)
Hong Kong (Mei Sheng Corporation Limited)	$	(23,738	)	$	–
United States (Ankam LLC, Apex Intelligence LLC, Ankam, Inc.)		(797,745	)		–
Total	$	(821,483	)	$	–

Schedule of effective income tax rate

Item	Domestic ($)		Foreign ($)		Total Amount ($)		% of Income (Loss) Before Income Taxes
Tax at U.S. federal statutory rate		-5,521		-48,363		-53,884		21.00%
Foreign tax rate differential		–		29,363		29,363		-11.44%
Effect of not recognizing deferred tax assets on tax losses		5,521		19,000		24,521		-9.56%
Effective income tax expense		–		–		–		–