INCOME TAXES

12 Months Ended

May 31, 2025

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 9 – INCOME TAXES

The reconciliation of income tax benefit at the U.S. statutory rate of 21% for the period ended May 31, 2025 to the company’s effective tax rate is as follows:

Tax benefit at U.S. statutory rate	$	(17,465	)
Change in valuation allowance		17,465
	$	–

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets at May 31, 2024 are as follows:

Deferred tax assets:
Net operating loss	$	(17,465	)
Valuation allowance		17,465
	$	–

The Company has approximately $83,165 of net operating losses (“NOL”) carried forward to offset taxable income, if any, in future years which expire in fiscal 2041. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.