Note 2 - Basis of Presentation and Summary of Significant Accounting Policies: Basic Loss per Share (Policies)

12 Months Ended

May 31, 2017

Policies

Basic Loss per Share

Basic Loss per Share

The Company computes net loss per share in accordance with ASC 260, Accounting for Earnings per Share. Under the provisions of ASC 260, basic net loss per share is computed by dividing the net loss available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. The calculation of diluted net loss per share gives effect to common stock equivalents; however, potential common shares are excluded if their effect is anti-dilutive.

Basic net loss per common share is based on the weighted average number of shares of common stock outstanding since inception. As of May 31, 2017 and 2016, the Company had 992,192 and 992,192 shares of common stock outstanding, respectively.

The computations of basic loss per share of common stock are based on the weighted average number of shares outstanding at the date of the financial statements. As of May 31, 2017, there were no common stock equivalents outstanding.

		Loss	W.A. Shares		Loss per Share
		(Numerator)	(Denominator)		(Amount)
For the year ended May 31, 2017	$	(26,212)	992,192	$	(0.03)
For the year ended May 31, 2016	$	(38,348)	992,192	$	(0.04)