INCOME TAX PROVISION

6 Months Ended

Nov. 30, 2025

Income Tax Disclosure [Abstract]

INCOME TAX PROVISION

NOTE 8 – INCOME TAX PROVISION

As of November 30, 2025, the Company had net operating loss (“NOL”) carry–forwards for Federal income tax purposes of $36,369 that may be offset against future taxable income through 2040.  No tax benefit has been recorded with respect to these net operating loss carry-forwards in the accompanying financial statements as the management of the Company believes that the realization of the Company’s net deferred tax assets of approximately $7,638 was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by the full valuation allowance.

Deferred tax assets consist primarily of the tax effect of NOL carry-forwards which was used to offset tax payable from prior year’s operations. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realization. The current valuation of tax allowance is not applicable as of November 30, 2025.

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Components of deferred tax assets are as follows:

	Six Months Ended November 30, 2025				Year Ended May 31, 2025
Net Deferred Tax Asset Non-Current:
Net Operating Loss Carry-Forward		$	36,369			$	199
Effective tax rate	x		21	%	x		21	%
Expected Income Tax Benefit from NOL Carry-Forward			7,638				42
Less: Valuation Allowance			(7,638)				(42)
Deferred Tax Asset, Net of Valuation Allowance		$	-			$	-

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for six months ended November 30, 2025 and the year ended May 31, 2025 as follows:

	Six Months Ended November 30, 2025		Year Ended May 31, 2025
Computed “expected” tax expense (benefit)	$	(7,410)	$	(42)
Change in valuation allowance	$	7,410	$	42
Actual tax expense (benefit)	$	-	$	-