NOTE 4 - RELATED-PARTY TRANSACTIONS	6 Months Ended
May 31, 2024
Related Party Transactions [Abstract]
NOTE 4 - RELATED-PARTY TRANSACTIONS	NOTE 4 - RELATED-PARTY TRANSACTIONS For the six months ended May 31, 2024, the Company borrowed $198,978 from White Knight Co., Ltd a company controlled by Koichi Ishizuka, CEO, all of which was cash borrowing received by the Company directly through its bank account from the related party. For the six months ended May 31, 2024, the Company had $266 accrued interest payable due to the related party. The total due to White Knight Co. as of May 31, 2024 and May 31, 2023 were $254,243 and $0, respectively. The payable due to White Knight Co., Ltd. is unsecured, bears an annual interest rate of 0.8%, and is due on July 31, 2024. For the six months ended May 31, 2023, the Company borrowed $86,844 from Photozou Co., Ltd., a company controlled by Koichi Ishizuka, CEO, $84,977 of which was expense paid on behalf of the Company by the related party, and the remaining $1,867 was cash borrowing received by the Company directly through its bank account from the related party. During the six months ended May 31, 2023, the Company furnished repayments in an amount of $7,219 to Photozou Co., Ltd. The total due to Photozou Co., Ltd., as of May 31, 2024 and May 31, 2023 were $701,459 and $728,644, respectively, and are unsecured, due on demand and non-interest bearing. For the six months ended May 31, 2024 and May 31, 2023, the Company utilized office space and storage space of the Company’s Chief Executive Officer, Koichi Ishizuka, free of charge.

NOTE 4 - RELATED-PARTY TRANSACTIONS

6 Months Ended

May 31, 2024

NOTE 4 - RELATED-PARTY TRANSACTIONS

For the six months ended May 31, 2024, the Company borrowed $198,978 from White Knight Co., Ltd a company controlled by Koichi Ishizuka, CEO, all of which was cash borrowing received by the Company directly through its bank account from the related party. For the six months ended May 31, 2024, the Company had $266 accrued interest payable due to the related party. The total due to White Knight Co. as of May 31, 2024 and May 31, 2023 were $254,243 and $0, respectively. The payable due to White Knight Co., Ltd. is unsecured, bears an annual interest rate of 0.8%, and is due on July 31, 2024.

For the six months ended May 31, 2023, the Company borrowed $86,844 from Photozou Co., Ltd., a company controlled by Koichi Ishizuka, CEO, $84,977 of which was expense paid on behalf of the Company by the related party, and the remaining $1,867 was cash borrowing received by the Company directly through its bank account from the related party. During the six months ended May 31, 2023, the Company furnished repayments in an amount of $7,219 to Photozou Co., Ltd. The total due to Photozou Co., Ltd., as of May 31, 2024 and May 31, 2023 were $701,459 and $728,644, respectively, and are unsecured, due on demand and non-interest bearing.

For the six months ended May 31, 2024 and May 31, 2023, the Company utilized office space and storage space of the Company’s Chief Executive Officer, Koichi Ishizuka, free of charge.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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+ Details

Photozou Holdings, Inc. 10-Q/A