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INCOME TAXES (Tables)
12 Months Ended
May 31, 2025
Income Tax Disclosure [Abstract]  
Reconciliation of income taxes
Reconciliation of income taxes    
Tax benefit at U.S. statutory rate  $(17,465)
Change in valuation allowance   17,465 
Income tax expense  $ 
Deferred tax assets
Schedule of deferred tax assets    
Deferred tax assets:    
Net operating loss  $(17,465)
Valuation allowance   17,465 
Deferred tax assets  $