INCOME TAXES

9 Months Ended

Feb. 28, 2026

Note 8 – INCOME TAXES

The reconciliation of income tax benefit (expenses) at the U.S. statutory rate at 21% as of February 28, 2026 and from March 5, 2025 (Inception) through May 31, 2025 as follows:

Schedule of income taxes
	February 28, 2026			May 31, 2025
Tax benefit (expenses) at U.S. statutory rate	$	(10,575	)	$	(6,215	)
Change in valuation allowance		10,575			6,215
Tax benefit (expenses) net	$	–		$	–

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows:

Schedule of deferred tax assets
	Nine months ended February 28, 2026			From March 5, 2025 (Inception) through May 31, 2025
Net operating loss	$	(9,270	)	$	(1,305	)
Valuation allowance		9,270			1,305
Deferred tax assets, net	$	–		$	–

The Company has accumulated approximately $50,358 of net operating losses (“NOL”) carried forward to offset future taxable income up to 20 years, if any, in future years which begin to expire in year 2040. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all the deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.

- Definition

The entire disclosure for income tax.

+ References

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+ Details

Somitos Corp. 10-Q