PROVISION FOR INCOME TAXES (Tables)

12 Months Ended

May 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Company’s deferred tax

The components of the Company’s deferred tax asset as of May 31, 2025 and 2024 are as follows:

	2025			2024
Net operating loss	$	1,777,909		$	1,375,147
Stock compensation		536,041			536,041
Impairment loss		1,112,333			975,020
Deferred compensation		767,205			646,241
Other		14,386			10,996
Valuation allowance		(4,207,874	)		(3,543,445	)
Net deferred tax asset	$	-		$	-

Schedule of reconciliation of income taxes computed at the statutory rate to the income tax amount recorded

A reconciliation of income taxes computed at the statutory rate to the income tax amount recorded is as follows:

	2025			2024
Tax at statutory rate (21%)	$	(668,194	)	$	(602,133	)
Effect of non-taxable and non-deductible permanent differences		-			62,653
Effect of change in statutory tax rate		-			-
Other		3,765			7,824
Increase/(decrease) in valuation allowance		664,429			531,656
Net deferred tax asset	$	-		$	-