Statements of Cash Flows - USD ($)	12 Months Ended
May 31, 2017	May 31, 2016
Operating Activities:
Net Income (Loss)	$ (26,212)	$ (38,348)
Changes operating assets and liabilities:
Accounts payable	199	0
Due to related party	20,000	50,000
Net cash provided by (used in) operating activities	(6,013)	11,652
Net increase (decrease) in cash	(6,013)	11,652
Cash at the beginning of period	14,624	2,972
Cash at the end of period	8,611	14,624
Supplemental Cash Flow Information
Interest Paid	0	0
Income Taxes Paid, Net	$ 0	$ 0

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.

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The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.

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Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services.

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Amount of cash paid for interest. Includes, but is not limited to, payment to settle zero-coupon bond attributable to accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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