Zhanling International (ZLME) 10-KT 23 Aug 24 2024 FY Annual report (with FYE transition) Financial data

Cover

Cover - USD ($)	5 Months Ended
	May 31, 2024	Aug. 23, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-KT
Amendment Flag	false
Document Annual Report	false
Document Transition Report	true
Document Period Start Date	Jan. 01, 2024
Document Period End Date	May 31, 2024
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--05-31
Entity File Number	000-54301
Entity Registrant Name	ZHANLING INTERNATIONAL LIMITED
Entity Central Index Key	0001489300
Entity Tax Identification Number	88-0981710
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	Unit 305-306, 3/F., New East Ocean Centre
Entity Address, Address Line Two	No.9 Science Museum Road
Entity Address, City or Town	Tsim Sha Tsui
Entity Address, Country	HK
Entity Address, Postal Zip Code	999077
City Area Code	+861
Local Phone Number	8066819992
Title of 12(g) Security	Common Stock, $ 0.001 par value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	true
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		73,200
Document Financial Statement Error Correction [Flag]	false
Entity Listing, Par Value Per Share	$ 0.001
Auditor Firm ID	6907
Auditor Name	Enrome LLP
Auditor Location	Singapore

Balance Sheets

Balance Sheets - USD ($)	May 31, 2024	Dec. 31, 2023
Current asset
Prepayments	$ 166	$ 2,039
Total current asset	166	2,039
TOTAL ASSET	166	2,039
Current liabilities
Other payables and accrued liabilities	5,198	9,674
Total current liabilities	5,198	9,674
Non-current liability
Total non-current liability	3,342	29,047
TOTAL LIABILITIES	8,540	38,721
STOCKHOLDERS’ DEFICIT
Common stocks, $0.001 par value, 500,000,000 shares authorized, 73,200 shares issued and outstanding	73	73
Additional paid-in capital	381,763	342,992
Accumulated Deficit	(390,210)	(379,747)
TOTAL STOCKHOLDERS’ DEFICIT	(8,374)	(36,682)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	166	2,039
Related Party [Member]
Non-current liability
Due to related parties	$ 3,342	$ 29,047

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	May 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	73,200	73,200
Common stock, shares outstanding	73,200	73,200

Statements of Operations

Statements of Operations - USD ($)		5 Months Ended	12 Months Ended
		May 31, 2024	Dec. 31, 2023
Income Statement [Abstract]
General and administrative		$ (10,463)	$ (28,919)
Loss from Operation		(10,463)	(28,919)
Interest expense			(364)
Net loss		$ (10,463)	$ (29,283)
Basic net loss per share		$ (0.14)	$ (0.40)
Diluted net loss per share		$ (0.14)	$ (0.40)
Weighted average number of shares outstanding, basic	[1]	73,200	73,200
Weighted average number of shares outstanding, diluted	[1]	73,200	73,200
[1]Weighted Average Number of Shares Outstanding: The weighted average number of shares outstanding is calculated based on the number of shares outstanding during the period, adjusted for any share issuance or repurchase.

Statements of Stockholders' Def

Statements of Stockholders' Deficit - USD ($)		Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	[1]	$ 73	$ 306,319	$ (350,464)	$ (44,072)
Balance, shares at Dec. 31, 2022	[1]	73,200
Imputed interest			364		364
Capital contribution due to write-off of related party payable due to former CEO			36,309		36,309
Net loss				(29,283)	(29,283)
Balance at Dec. 31, 2023		$ 73	342,992	(379,747)	(36,682)
Balance, shares at Dec. 31, 2023		73,200
Capital contribution due to write-off of related party payable due to former CEO			38,771		38,771
Net loss				(10,463)	(10,463)
Net loss shares
Balance at May. 31, 2024		$ 73	$ 381,763	$ (390,210)	$ (8,374)
Balance, shares at May. 31, 2024		73,200
[1]The Reverse Stock Split is retroactively recorded and presented the Company has 73,000

Statements of Stockholders' D_2

Statements of Stockholders' Deficit (Parenthetical)	Mar. 16, 2022 shares
Statement of Stockholders' Equity [Abstract]
Common stock shares issued and outstanding, reverse stock splits	73,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	5 Months Ended	12 Months Ended
	May 31, 2024	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (10,463)	$ (29,283)
Imputed interest expense		364
Net change in non-cash working capital balances
Prepayments	1,873	(1,166)
Other payables and accrued liabilities	(4,476)	(7,720)
NET CASH USED IN OPERATION	(13,066)	(37,805)
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related parties	(25,705)	29,047
Capital contribution from former officer/principal shareholder	38,771	8,758
NET CASH PROVIDED BY FINANCING ACTIVITIES	13,066	37,805
INCREASE IN CASH
CASH, BEGINNING
CASH, ENDING
Supplemental cash flow information:
Interest paid
Income taxed paid
NON-CASH INVESTING AND FINANCING ACTIVITIES
Former CEO waive related party payable as a capital contribution	$ 38,771	$ 27,915

NATURE OPERATIONS

NATURE OPERATIONS	5 Months Ended
	May 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OPERATIONS	1. NATURE OPERATIONS The Company was incorporated in the State of Nevada on July 16, 2009 and its year-end is from December 31 change to May 31 effective on this transition form 10-KT for the five-months period ending May 31, 2024. As a result, the Company’s results of operations, cash flows, and all transactions impacting stockholders deficit presented in this Transition Report on Form 10-KT are for the five months ended May 31, 2024 whereas its fiscal year 2023 are for the twelve months ended December 31, 2023 unless otherwise noted. As such, the Company’s fiscal year 2023, or fiscal 2023, refers to the period from January 1, 2024 to May 31, 2024 (the “Transition Period”). This Transition Report on Form 10-KT also includes an unaudited statement of operations for the comparable stub period of January 1, 2023 to May 31, 2023; see note 7 for additional information. The Company is a development stage company and is currently seeking new business opportunities. Going concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the five months transition period ended May 31, 2024, the Company recorded no revenue, incurred a net loss of $ 10,463 13,066 8,374 The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Management believes additional cash required to meet the Company’s obligations as they become due will be provided by way of advances from related parties. No assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its stockholders, in the case of equity financing.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	5 Months Ended
	May 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation These accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are readily apparent from other sources. The actual results experienced by the Company may differ materially from the Company’s estimates. To the extent there are material differences, future results may be affected. Estimates used in preparing these financial statements include the carrying value of the equipment, deferred income tax amounts, rates and timing of the reversal of income tax differences. Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. Financial instruments The Company follows the guidance of Accounting Standards Codification (“ASC”) 820-10, “Fair Value Measurements and Disclosures”, with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 : Observable inputs such as quoted prices in active markets; Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions The Company believes the carrying amount reported in the balance sheet for accrued liabilities, and due to related party, approximate their fair values because of the short-term nature of these financial instruments. Income taxes The provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings per share Stock-based compensation The Company has not adopted a stock option plan and therefore has not granted any stock options. Accordingly, no stock - based compensation has been recorded to date. Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	5 Months Ended
	May 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	3. RELATED PARTY TRANSACTIONS As of May 31, 2024, and December 31, 2023, the Company owed $ 3,342 nil As of December 31, 2023, the Company owed $ 29,047 38,771

PREPAYMENTS

PREPAYMENTS	5 Months Ended
	May 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAYMENTS	4. PREPAYMENTS SCHEDULE OF PREPAYMENTS AND DEPOSITS As of May 31, 2024 As of December 31, 2023 Prepayments $ 166 $ 2,039 As of May 31, 2024, the balance $ 166 2,039

INCOME TAXES

INCOME TAXES	5 Months Ended
	May 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	5. INCOME TAXES The Company had no income tax expense for the five months ended May 31, 2024 and year ended December 31, 2023, respectively. A reconciliation of the income tax expense determined at statutory federal income tax rate to the Company’s income taxes is as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION For the five months transition period ended May 31, For the year ended December 31, 2024 2023 Loss from continuing operations before income tax: $ (10,463 ) $ (29,283 ) U.S. Federal statutory tax rate 21 % 21 % Income tax benefit at statutory rate (2,197 ) (6,149 ) Change in valuation allowance 2,197 6,149 Income tax provision $ - $ - SCHEDULE OF DEFERRED TAX ASSET As of May 31 As of December 31 2024 2023 Components of deferred tax assets: Net operating loss carryforwards $ 90,211 $ 79,748 Gross deferred tax assets 90,211 79,748 Less: valuation allowance (90,211 ) (79,748 ) Net deferred tax asset $ - $ - The provisions of ASC Topic 740, Accounting for Income Taxes, require an assessment of both positive and negative evidence when determining whether it is more likely than not that deferred tax assets are recoverable. As of May 31, 2024 and December 31, 2023, based on all available objective evidence, including the existence of cumulative losses, the Company determined that it was more likely than not that the net deferred tax assets were not fully realizable. Accordingly, the Company established a full valuation allowance against its net deferred tax assets. The Company intends to maintain a full valuation allowance on net deferred tax assets until sufficient positive evidence exists to support reversal of the valuation allowance. The Company adopted the provisions of ASC 740, which requires companies to determine whether it is “more likely than not” that a tax position will be sustained upon examination by the appropriate taxing authorities before any tax benefit can be recorded in the financial statements. ASC 740 also provides guidance on the recognition, measurement, classification and interest and penalties related to uncertain tax positions. As of May 31, 2024 and December 31, 2023, no

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	5 Months Ended
	May 31, 2024
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	6. STOCKHOLDERS’ DEFICIT Common Stocks — The Company is authorized to issue 500,000,000 0.001 0.001 1-for-50 73,200 0.001

TRANSITION PERIOD COMPARATIVE D

TRANSITION PERIOD COMPARATIVE DATA	5 Months Ended
	May 31, 2024
Transition Period Comparative Data
TRANSITION PERIOD COMPARATIVE DATA	7. TRANSITION PERIOD COMPARATIVE DATA This Transition Report on Form 10-KT includes financial information for the five months ended May 31, 2024 and fiscal year ended December 31, 2023. The Statements of Operations and Cash Flows for the five months transition period ended May 31, 2024 and the five months ended May 31, 2023, are summarized below. All data for the five months ended May 31, 2023, are derived from the Company’s unaudited financial statements. SCHEDULE OF STATEMENTS OF OPERATIONS AND CASH FLOWS May 31, 2024 May 31, 2023 Five Months Ended May 31, 2024 May 31, 2023 (Unaudited) Revenue - - General and administrative $ (10,463 ) $ (8,880 ) Net loss $ (10,463 ) $ (8,880 ) Basic and diluted net loss per share $ (0.14 ) $ (0.12 ) Weighted average number of shares outstanding 73,200 73,200 May 31, 2024 May 31, 2023 Five Months Ended May 31, 2024 May 31, 2023 (Unaudited) CASH FLOWS FROM OPERATING ACTIVITIES Net loss $ (10,463 ) $ (8,880 ) Imputed interest expense - 364 Net change in non-cash working capital balances Prepayments 1,873 707 Other payable and accrued liabilities (4,476 ) (28,499 ) NET CASH USED IN OPERATION ACTIVITIES (13,066 ) (36,308 ) CASH FLOWS FROM FINANCING ACTIVITIES Capital contribution from officer/principal shareholder 38,771 36,308 Advanced from related parties (25,705 ) - NET CASH PROVIDED BY FINANCING ACTIVITIES 13,066 36,308 INCREASE IN CASH - - CASH, BEGINNING - - CASH, ENDING $ - $ -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	5 Months Ended
	May 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	8. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “ Subsequent Events

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	5 Months Ended
	May 31, 2024
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation These accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).
Use of estimates	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are readily apparent from other sources. The actual results experienced by the Company may differ materially from the Company’s estimates. To the extent there are material differences, future results may be affected. Estimates used in preparing these financial statements include the carrying value of the equipment, deferred income tax amounts, rates and timing of the reversal of income tax differences.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.
Financial instruments	Financial instruments The Company follows the guidance of Accounting Standards Codification (“ASC”) 820-10, “Fair Value Measurements and Disclosures”, with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 : Observable inputs such as quoted prices in active markets; Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions The Company believes the carrying amount reported in the balance sheet for accrued liabilities, and due to related party, approximate their fair values because of the short-term nature of these financial instruments.
Income taxes	Income taxes The provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.
Net loss per share	Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings per share
Stock-based compensation	Stock-based compensation The Company has not adopted a stock option plan and therefore has not granted any stock options. Accordingly, no stock - based compensation has been recorded to date.
Related parties	Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

PREPAYMENTS (Tables)

PREPAYMENTS (Tables)	5 Months Ended
	May 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF PREPAYMENTS AND DEPOSITS	SCHEDULE OF PREPAYMENTS AND DEPOSITS As of May 31, 2024 As of December 31, 2023 Prepayments $ 166 $ 2,039

INCOME TAXES (Tables)

INCOME TAXES (Tables)	5 Months Ended
	May 31, 2024
Income Tax Disclosure [Abstract]
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION	SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION For the five months transition period ended May 31, For the year ended December 31, 2024 2023 Loss from continuing operations before income tax: $ (10,463 ) $ (29,283 ) U.S. Federal statutory tax rate 21 % 21 % Income tax benefit at statutory rate (2,197 ) (6,149 ) Change in valuation allowance 2,197 6,149 Income tax provision $ - $ -
SCHEDULE OF DEFERRED TAX ASSET	SCHEDULE OF DEFERRED TAX ASSET As of May 31 As of December 31 2024 2023 Components of deferred tax assets: Net operating loss carryforwards $ 90,211 $ 79,748 Gross deferred tax assets 90,211 79,748 Less: valuation allowance (90,211 ) (79,748 ) Net deferred tax asset $ - $ -

TRANSITION PERIOD COMPARATIVE_2

TRANSITION PERIOD COMPARATIVE DATA (Tables)	5 Months Ended
	May 31, 2024
Transition Period Comparative Data
SCHEDULE OF STATEMENTS OF OPERATIONS AND CASH FLOWS	SCHEDULE OF STATEMENTS OF OPERATIONS AND CASH FLOWS May 31, 2024 May 31, 2023 Five Months Ended May 31, 2024 May 31, 2023 (Unaudited) Revenue - - General and administrative $ (10,463 ) $ (8,880 ) Net loss $ (10,463 ) $ (8,880 ) Basic and diluted net loss per share $ (0.14 ) $ (0.12 ) Weighted average number of shares outstanding 73,200 73,200 May 31, 2024 May 31, 2023 Five Months Ended May 31, 2024 May 31, 2023 (Unaudited) CASH FLOWS FROM OPERATING ACTIVITIES Net loss $ (10,463 ) $ (8,880 ) Imputed interest expense - 364 Net change in non-cash working capital balances Prepayments 1,873 707 Other payable and accrued liabilities (4,476 ) (28,499 ) NET CASH USED IN OPERATION ACTIVITIES (13,066 ) (36,308 ) CASH FLOWS FROM FINANCING ACTIVITIES Capital contribution from officer/principal shareholder 38,771 36,308 Advanced from related parties (25,705 ) - NET CASH PROVIDED BY FINANCING ACTIVITIES 13,066 36,308 INCREASE IN CASH - - CASH, BEGINNING - - CASH, ENDING $ - $ -

NATURE OPERATIONS (Details Narr

NATURE OPERATIONS (Details Narrative) - USD ($)	5 Months Ended		12 Months Ended
	May 31, 2024	May 31, 2023	Dec. 31, 2023	Dec. 31, 2022	[1]
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 10,463	$ 8,880	$ 29,283
Cash used in operating activities	13,066	$ 36,308	37,805
Stockholders' deficit	$ 8,374		$ 36,682	$ 44,072
[1]The Reverse Stock Split is retroactively recorded and presented the Company has 73,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	5 Months Ended
	May 31, 2024
Accounting Policies [Abstract]
Income tax likelihood of settlement	the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	5 Months Ended
	May 31, 2024	Dec. 31, 2023
Ms.NingNing Xu [Member]
Related Party Transaction [Line Items]
Repayments of related party debt	$ 38,771
Ms.Yong Qing Liu [Member]
Related Party Transaction [Line Items]
Due to related parties	$ 3,342
Ms.NingNing Xu [Member]
Related Party Transaction [Line Items]
Due to related parties		$ 29,047

SCHEDULE OF PREPAYMENTS AND DEP

SCHEDULE OF PREPAYMENTS AND DEPOSITS (Details) - USD ($)	May 31, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepayments	$ 166	$ 2,039

PREPAYMENTS (Details Narrative)

PREPAYMENTS (Details Narrative) - USD ($)	May 31, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepayments	$ 166	$ 2,039

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) - USD ($)	5 Months Ended	12 Months Ended
	May 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Loss from continuing operations before income tax:	$ (10,463)	$ (29,283)
U.S. Federal statutory tax rate	21%	21%
Income tax benefit at statutory rate	$ (2,197)	$ (6,149)
Change in valuation allowance	2,197	6,149
Income tax provision

SCHEDULE OF DEFERRED TAX ASSET

SCHEDULE OF DEFERRED TAX ASSET (Details) - USD ($)	May 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 90,211	$ 79,748
Gross deferred tax assets	90,211	79,748
Less: valuation allowance	(90,211)	(79,748)
Net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	May 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 0	$ 0

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - $ / shares	Mar. 16, 2022	May 31, 2024	Dec. 31, 2023
Equity [Abstract]
Common stock, shares authorized		500,000,000	500,000,000
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Reverse stock split	1-for-50
Common stock, shares outstanding	73,200	73,200	73,200

SCHEDULE OF STATEMENTS OF OPERA

SCHEDULE OF STATEMENTS OF OPERATIONS AND CASH FLOWS (Details) - USD ($)	5 Months Ended			12 Months Ended
	May 31, 2024		May 31, 2023	Dec. 31, 2023
Transition Period Comparative Data
Revenue
General and administrative	(10,463)		(8,880)	$ (28,919)
Net loss	$ (10,463)		$ (8,880)	$ (29,283)
Basic net loss per share	$ (0.14)		$ (0.12)	$ (0.40)
Diluted net loss per share	$ (0.14)		$ (0.12)	$ (0.40)
Weighted average number of shares outstanding, Basic	73,200	[1]	73,200	73,200	[1]
Weighted average number of shares outstanding, Diluted	73,200	[1]	73,200	73,200	[1]
CASH FLOWS FROM OPERATING ACTIVITIES
Imputed interest expense			$ 364	$ 364
Net change in non-cash working capital balances
Prepayments	1,873		707
Other payable and accrued liabilities	(4,476)		(28,499)	(7,720)
NET CASH USED IN OPERATION	(13,066)		(36,308)	(37,805)
CASH FLOWS FROM FINANCING ACTIVITIES
Capital contribution from officer/principal shareholder	38,771		36,308	8,758
Advanced from related parties	(25,705)			29,047
NET CASH PROVIDED BY FINANCING ACTIVITIES	13,066		36,308	37,805
INCREASE IN CASH
CASH, BEGINNING
CASH, ENDING
[1]Weighted Average Number of Shares Outstanding: The weighted average number of shares outstanding is calculated based on the number of shares outstanding during the period, adjusted for any share issuance or repurchase.