INTANGIBLE ASSETS

6 Months Ended

Nov. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

NOTE 6 – INTANGIBLE ASSETS

The Company follows the provisions of ASC 985, Software, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company amortizes these costs using the straight-line method over the remaining estimated economic life of the product.

During the year ended May 31, 2025, the Company acquired application for $212,538.

During the six months ended November 30, 2025, the Company capitalized website development costs for $16,800.

Amortization expense of capitalized software and website development costs was $11,560 and $22,187 for the three and six months ended November 30, 2025, respectively.

13

The Company had the following intangible assets as of November 30, 2025 and May 31, 2025:

	As of November 30, 2025		As of May 31, 2025
Application	$	212,538	$	212,538
Website Development		16,800		-
Accumulated Amortization		(22,187)		-
Intangible Assets, Net	$	207,151	$	212,538