ACQUISITION OF SORC (Tables)

12 Months Ended

May 31, 2022

Business Combination and Asset Acquisition [Abstract]

Schedule of Business Acquisition

ACQUISITION OF SORC

	Purchase Price Allocation
Consideration:
Cash	$	55,000
Working capital adjustment		17,678
Total Consideration	$	72,678
Fair Value of Assets Acquired:
Cash and cash equivalents	$	448,457
Prepaid expenses and other assets		99,415
Property and equipment		447,176
Amounts attributable to assets acquired	$	995,048
Fair Value of Liabilities Assumed:
Current Liabilities	$	436,076
Amounts attributable to liabilities assumed	$	436,076
Total identifiable net asset	$	558,972
Bargain purchase gain	$	486,294