XML 28 R18.htm IDEA: XBRL DOCUMENT v3.25.2
INCOME TAXES (Tables)
12 Months Ended
Apr. 30, 2025
Income Tax Disclosure [Abstract]  
deferred tax asset

The components of the Company’s deferred tax asset computed at the federal statutory rate of 21% is as follows:

 

   

April 30,

2025

 

April 30,

2024

Net operating loss carryforward   $ 121,024       68,770  
Effective tax rate     21%       21%  
Deferred tax asset     25,415     14,442  
Less: valuation allowance     (25,415)     (14,442)
Net deferred asset   $ -     $ -  
income tax provision

The income tax provision differs from the amount of income tax determined by applying the statutory income tax rates to pretax income from continuing operations for the year ended April 30, 2025 due to the following:

 

   

April 30,

2025

 

April 30,

2024

Book loss   $ 10,973     $ 10,679  
Less: valuation allowance     (10,973)     (10,679)
    $ -     $ -