XML 44 R31.htm IDEA: XBRL DOCUMENT v3.23.2
INCOME TAXES (Details - Income tax reconciliation) - USD ($)
4 Months Ended 12 Months Ended
May 31, 2022
May 31, 2023
Income Tax Disclosure [Abstract]    
Tax benefit at U.S. statutory rate   $ (12,045)
Change in valuation allowance   12,045
Income tax expense $ 0 $ 0