INCOME TAXES

12 Months Ended

Aug. 31, 2025

INCOME TAXES

INCOME TAXES

NOTE 7 -  INCOME TAXES

The reconciliation of the provision for income taxes at the U.S. statutory rate of 21% for the period ended August 31, 2024 and 2023 is as follows: 

	2025			2024
Tax benefit at U.S. statutory rate	$	(13,280	)	$	(5,163	)
Change in valuation allowance		13,280			5,163
	$	-		$	-

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets at August 31, 2024 and 2023  are as follows:

Deferred tax assets:	2024			2024
Net operating loss	$	13,280		$	5,163
Valuation allowance		(13,280	)		(5,163	)
	$	-		$	-

The Company has $63,242 of net operating losses (“NOL”) carried forward to offset taxable income, if any, in future years which expire in fiscal 2045. 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 asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.