INCOME TAXES (Tables)

12 Months Ended

Aug. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF FEDERAL STATUTORY INCOME TAX RATE

The provision for income taxes differs from the amount computed by applying the federal statutory income tax rate to the Company’s pre-tax income (loss) as follows:

	August 31, 2025			August 31, 2024
U.S. Federal Income Tax		21.0	%		21	%
Less: Non-current portion		(0.2	)%		(21	)%
Less: Settlement of notes receivable		0.0	%		0.0	%
Effective Tax Rate		20.9	%		0.0	%

SCHEDULE OF PROVISION FOR INCOME TAXES

The provision for income taxes consisted of the following for the periods ended August 31, 2025 and 2024:

	August 31, 2025		August 31, 2024
Current
Federal	$	–	$	–
State		–		–
Deferred
Federal	$	92,295	$	–
State		–		–

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Deferred income taxes reflect the net tax effects of the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities were as follows for the periods ended August 31, 2025 and 2024:

	August 31, 2025			August 31, 2024
Deferred tax assets
Net operating losses	$	10,626		$	3,614
Section 162(j) interest limitation carryforward		244			–
Accrued liabilities		1,734			–
Stock-based compensation		352,300			924
Total deferred tax assets	$	364,904		$	4,538
Deferred tax liabilities
Depreciation	$	(1,585	)	$	(1,326	)
Unrealized Gain/Loss on digital assets		(802,819	)		–
Total deferred tax liabilities	$	(804,404	)	$	(1,326	)
Net deferred tax asset/(liability)		(439,500	)		3,212
Less: valuation allowance		–			(3,212	)
Net deferred tax asset/(liability)	$	(439,500	)	$	–