INCOME TAXES (Tables)

3 Months Ended

Feb. 28, 2026

INCOME TAXES

Summary of components of the income tax provision

	For the		For the
	Three Months Ended		Three Months Ended
	February 28, 2026		February 28, 2025
	(Unaudited)		(Unaudited)
Current tax provision
Federal	$	—	$	—
State		1,600		400
		1,600		400
Deferred tax benefit
Federal		—		(72,992)
State		—		(33,706)
		—		(106,698)
Income tax provision (benefit)	$	1,600	$	(106,298)

Schedule of reconciliations of the statutory income tax rate to the effective income tax rate

	For the		For the
	Three Months Ended		Three Months Ended
	February 28, 2026		February 28, 2025
	(Unaudited)		(Unaudited)
Federal statutory tax rate	21.0	%	21.0	%
Permanent Items	(0.6)	%	—
State statutory tax rate	(3.0)	%	14.7	%
Non-deductible expenses	—	%	(1.6)	%
Return to Provision	—	%	—	%
Other	—	%	—	%
Change in valuation allowance	(18.9)	%	—	%
Effective tax rate	(1.5)	%	34.1	%

Summary of deferred tax liabilities

	As of February 28,		As of November 30,
	2026		2025
	(Unaudited)		(Audited)
Deferred tax assets:
Net operating loss carry-forwards		576,300		551,538
Depreciation expense		—		—
Less: Valuation allowance		(440,780)		(410,994)
Total deferred tax assets		135,520		140,544
Deferred tax liabilities:
Customer relationship recognized upon JAR Acquisition		(132,587)		(136,449)
Depreciation expense		(2,933)		(4,095)
Total deferred tax liabilities		(135,520)		(140,544)
Total deferred tax assets (liabilities)	$	—	$	—