ACQUISITION (Tables)

3 Months Ended

Feb. 28, 2026

ACQUISITION

Schedule of allocation of the purchase price to the major classes of assets

The allocation of the purchase price to the major classes of assets as of October 25, 2024 is as follows:

Plant and equipment		295,912
Customer relationship		552,000
Deferred tax liabilities		(149,601)
Goodwill		668,858
Total purchase consideration	$	1,367,169

Schedule of the fair value of the identified intangible asset

					Average
	As of February 28		As of November 30,		Useful Life
	2026		2025		(in Years)
Customer relationship	$	552,000	$	552,000	8.83
Less: accumulated amortization		(78,200)		(64,400)
Total intangible assets	$	473,800	$	487,600