INCOME TAX PROVISION (Tables)

6 Months Ended

Nov. 30, 2025

Income Tax Disclosure [Abstract]

deferred tax assets

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

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)	$	-	$	-