INCOME TAX

12 Months Ended

Nov. 30, 2024

Income Tax Disclosure [Abstract]

INCOME TAX

8. INCOME TAX

The loss from operation before income tax of the Company for the years ended November 30, 2024 and period ended November 30, 2023 were comprised of the following:

	For the year ended November 30, 2024			Period ended November 30, 2023
Tax jurisdictions from:
– Local	$	(31,850	)	$	(24,695	)
Loss before income taxes	$	(31,850	)	$	(24,695	)

United States of America

The Company is registered in the State of Nevada and is subject to United States of America tax law. As of November 30, 2024, the operations in the United States of America incurred $56,545 of cumulative net operating losses (NOL’s) which can be carried forward to offset future taxable income. The NOL carryforwards begin to expire in 2044, if unutilized. The Company has provided for a full valuation allowance of approximately $11,874 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of November 30, 2024 and 2023:

	As of November 30,
	2024			2023
Deferred tax assets:
Net operating loss carryforwards	$			$
– United States of America		11,874			5,186
Less: valuation allowance		(11,874	)		(5,186	)
Deferred tax assets	$	-		$	-

Management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided for a full valuation allowance against its deferred tax assets of $11,874 as of November 30, 2024.