10-K/A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

Amendment No. 1

[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended May 31, 2020

OR

[   ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission File No. 333-210544

3AM TECHNOLOGIES, INC.

(Exact name of registrant as specified in its charter)

Nevada	35-2553515
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
129 The Queensway, Barrie, ON, Canada	L4M 0B1
(Address of principal executive offices)	(Zip Code)

Registrant's telephone number, including area code: (702) 866-2500

Securities registered pursuant to Section 12(b) of the Act: None

Title of each class Trading Symbol(s) Name of each exchange on which registered

Securities registered pursuant to section 12(g) of the Act:

Common Stock, $0.001

(Title of class)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes [   ] No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

Yes [   ] No [X]

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [   ] No [X] .

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes [   ] No [X]

12

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer	[   ]	Non-accelerated filer	[X]
Accelerated filer	[   ]	Smaller reporting company	[X]
		Emerging growth company	[X]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [X]

Indicate by check whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [X] No [   ]

The aggregate market value of the Company’s common stock held by non-affiliates computed by reference to the closing bid price of the Company’s common stock, as of the last business day of the registrant’s most recently completed second fiscal quarter: N/A.

Indicate the number of shares outstanding of each of the registrant's classes of common stock, as of the latest practicable date: 7,500,000 shares of common stock, par value $0.001 per share, issued and outstanding as of September 14, 2020.

EXPLANATORY NOTE

The purpose of this Amendment No. 1 on Form 10–K/A to 3AM Technologies, Inc.’s annual report on Form 10–K for the period ended May 31, 2020, filed with the Securities and Exchange Commission on September 14, 2020 (the “Form 10–K”), is solely to furnish Exhibit 101 to the Form 10–K in accordance with Rule 405 of Regulation S–T.

No other changes have been made to the Form 10–K.  This Amendment No. 1 speaks as of the original filing date of the Form 10–K, does not reflect events that may have occurred subsequent to the original filing date and does not modify or update in any way disclosures made in the original Form 10–K.

13

PART IV

Item 15. Exhibits

(a)Exhibits 

Exhibit Number	Description
3.1	Articles of Incorporation, incorporated by reference to Exhibit 3.1 to the Company’s Registration Statement on Form S-1, as amended; filed with the SEC on April 1, 2016.
3.2	Bylaws, incorporated by reference to Exhibit 3.2 to the Company’s Registration Statement on Form S-1, as amended; filed with the SEC on September 25, 2018
31.1*	Certifications of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1+	Certification Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101. INS	XBRL Instance Document.
101. SCH	XBRL Taxonomy Extension Schema Document
101. CAL	XBRL Taxonomy Extension Calculation Linkbase Document.
101. LAB	XBRL Taxonomy Extension Label Linkbase Document.
101. PRE	XBRL Taxonomy Extension Presentation Linkbase Document.
101. DEF	XBRL Taxonomy Extension Definition Linkbase Document.

* Filed herewith 

+ In accordance with the SEC Release 33-8238, deemed being furnished and not filed. 

14

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	3AM TECHNOLOGIES, INC.
Date: October 2, 2020	By:	/s/ Simon Gee
		Simon Gee Chief Executive Officer and Chief Financial Officer (Principal Executive Officer and Principal Financial Officer)

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Name	Title	Date
/s/ Simon Gee	Chief Executive Officer and	October 2, 2020
Simon Gee	Director (Principal Executive Officer)
/s/ Gordoon Rious
Gordon Rioux	Director	October 2, 2020
/s/ Ben Hum
Ben Hum	Director	October 2, 2020

15

EX-31.1

Exhibit 31.1 Section 302 Certification

EX-32.1

Exhibit 32.1 Section 906 Certification

XML

Document and Entity Information - USD ($)		12 Months Ended
	Sep. 14, 2020	May 31, 2020	Nov. 30, 2019
Details
Registrant Name		3AM TECHNOLOGIES INC
Registrant CIK		0001667615
Fiscal Year End		--05-31
Document Type		10-K/A
Document Annual Report		true
Document Period End Date		May 31, 2020
Document Transition Report		false
Entity File Number		333-210544
Entity Incorporation, State or Country Code		NV
Entity Tax Identification Number		35-2553515
Entity Address, Address Line One		129 The Queensway
Entity Address, City or Town		Barrie
Entity Address, State or Province		ON
Entity Address, Country		CA
Entity Address, Postal Zip Code		L4M 0B1
Entity Address, Address Description		Address of principal executive offices
Phone Fax Number Description		Registrant's telephone number, including area code
City Area Code		702
Local Phone Number		866-2500
Entity Well-known Seasoned Issuer		No
Entity Voluntary Filers		No
Entity Current Reporting Status		No
Entity Interactive Data Current		No
Entity Filer Category		Non-accelerated Filer
Entity Small Business		true
Entity Emerging Growth Company		true
Entity Ex Transition Period		true
Entity Shell Company		true
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding	7,500,000
Entity Listing, Par Value Per Share	$ 0.001
Amendment Flag		false
Document Fiscal Year Focus		2020
Document Fiscal Period Focus		FY

XML

Balance Sheets - USD ($)	May 31, 2020	May 31, 2019
Current Assets
Cash	$ 1,434	$ 12,942
Prepaid expenses	0	1,871
Total Current Assets	1,434	14,813
Current Liabilities
Accounts payable and accrued liabilities	31,763	27,000
Due to related party	37,512	17,512
Total Current Liabilities	69,275	44,512
Stockholders' Deficit
Preferred Stock, Value	0	0
Common Stock, Value	7,500	7,500
Additional paid-in capital	67,500	67,500
Accumulated deficit	(142,841)	(104,699)
Total Stockholders' Deficit	(67,841)	(29,699)
Total Liabilities and Stockholders' Deficit	$ 1,434	$ 14,813

XML

Balance Sheets - Parenthetical - $ / shares	May 31, 2020	May 31, 2019
Details
Preferred Stock, Shares Authorized	100,000,000	100,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Issued	7,500,000	7,500,000
Common Stock, Shares, Outstanding	7,500,000	7,500,000

XML

Statements of Operations - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Operating Expenses
General and administrative	$ 38,142	$ 34,311
Total Operating Expenses	38,142	34,311
Net Loss	$ (38,142)	$ (34,311)
Net Loss Per Common Share - Basic and Diluted	$ (0.01)	$ (0.01)
Weighted Average Common Shares Outstanding - Basic and Diluted	7,500,000	5,755,616

XML

Statements of Changes in Stockholders' Deficit - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Equity Balance, Starting at May. 31, 2018	$ 4,500	$ 40,500	$ (70,388)	$ (25,388)
Shares Outstanding, Starting at May. 31, 2018	4,500,000
Stock Issued During Period, Value, New Issues	$ 3,000	27,000	0	30,000
Stock Issued During Period, Shares, New Issues	3,000,000
Net Income (Loss)	$ 0	0	(34,311)	(34,311)
Shares Outstanding, Ending at May. 31, 2019	7,500,000
Equity Balance, Ending at May. 31, 2019	$ 7,500	67,500	(104,699)	(29,699)
Net Income (Loss)	$ 0	0	(38,142)	(38,142)
Shares Outstanding, Ending at May. 31, 2020	7,500,000
Equity Balance, Ending at May. 31, 2020	$ 7,500	$ 67,500	$ (142,841)	$ (67,841)

XML

Statements of Cash Flows - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Operating Activities
Net Loss	$ (38,142)	$ (34,311)
Changes in operating assets and liabilities:
Prepaid expense	1,871	0
Accounts payable and accrued expenses	14,263	8,925
Net cash used in operating activities	(22,008)	(25,386)
Financing Activities
Proceeds from issuance of common stock	0	30,000
Proceeds from related party	15,000	7,500
Repayment to related party	(4,500)	0
Net cash provided by financing activities	10,500	37,500
Net Increase (Decrease) in Cash	(11,508)	12,114
Cash and Cash Equivalents, at Carrying Value, Beginning Balance	12,942	828
Cash and Cash Equivalents, at Carrying Value, Ending Balance	1,434	12,942
Non-cash Transactions
Operating expenses paid by related party	9,500	0
Supplemental Disclosures
Interest paid	0	0
Income taxes paid	$ 0	$ 0

XML

1. Nature of Operations and Continuance of Business

12 Months Ended

May 31, 2020

Notes

1. Nature of Operations and Continuance of Business

1. Nature of Operations and Continuance of Business 

3am Technologies, Inc. (the “Company”) was incorporated in the state of Nevada on March 13, 2014. The Company has been in the exploration stage since its formation and has not commenced business operations.

These financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As of May 31, 2020, the Company has an accumulated deficit of $142,841. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and the attainment of profitable operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

XML

2. Summary of Significant Accounting Policies

12 Months Ended

May 31, 2020

Notes

2. Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies 

a)Basis of Presentation 

These financial statements and notes are presented in accordance with accounting principles generally accepted in the United States. The Company’s fiscal year end is May 31.

b)Use of Estimates 

The preparation of financial statements in conformity with U.S. 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. Actual results could differ from those estimates. 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 not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

c)Cash and Cash Equivalents 

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.

d)Financial Instruments  

The fair values of financial instruments which include cash, prepaid expense, accounts payable and accrued liabilities were estimated to approximate their carrying values due to the immediate or relatively short maturity of these instruments.

Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due to related parties due to their related party nature.

The Company’s operations and financing activities are conducted primarily in United States dollars, and as a result the Company is not subject to significant exposure to market risks from changes in foreign currency rates. Management has determined that the Company is not exposed to significant credit risk.

e)Loss per Share 

The Company computes net loss per share in accordance with ASC 740 "Earnings per Share". ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.

f)Income Taxes 

The Company accounts for income taxes using the asset and liability approach. 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 bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The 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. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized.

g)The Company follows ASC850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. 

h)Recent Accounting Pronouncements 

There were recently issued updates most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on our financial position, results of operations or cash flows.

XML

3. Related Party Transactions

12 Months Ended

May 31, 2020

Notes

3. Related Party Transactions

3. Related Party Transactions 

a)On January 22, 2020 and July 19, 2018, the President of the Company loaned $15,000 and $7,500 to the Company, respectively. During the year ended May 31, 2020, the President paid expenses in the amount of $9,500 on behalf of the Company to support its operation. The Company repaid the President in the amount of $4,500 during the year ended May 31, 2020. As of May 31, 2020, and May 31, 2019, the Company was indebted to the President in the amount of $37,512 and $17,512, respectively. The loans are non-interest bearing, unsecured and due on demand. 

b)The Company’s office space is provided by management at no cost. 

XML

4. Common Stock

12 Months Ended

May 31, 2020

Notes

4. Common Stock

4. Common Stock 

a)On November 6, 2018, the Company issued 300,000 common shares at $0.01 per share for proceeds of $3,000. 

b)On November 13, 2018, the Company issued 500,000 common shares at $0.01 per share for proceeds of $5,000. 

c)On January 16, 2019, the Company issued 2,200,000 common shares at $0.01 per share for proceeds of $22,000. 

XML

5. Income Taxes

12 Months Ended

May 31, 2020

Notes

5. Income Taxes

5. Income Taxes  

Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has incurred a net operating loss of $142,841 which start to expire in 2035. The Company has adopted ASC 740, “Accounting for Income Taxes”, as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for non-capital losses carried forward. The potential benefit of the net operating loss has not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the loss carried forward in future years. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years. All tax returns for the Company remain open.

The 2017 Act reduces the corporate tax rate from 34% to 21% for tax years beginning after December 31, 2017. For net operating losses (NOLs) arising after December 31, 2017, the 2017 Act limits a taxpayer’s ability to utilize NOL carryforwards to 80% of taxable income. In addition, NOLs arising after 2017 can be carried forward indefinitely, but carryback is generally prohibited. NOLs generated in tax years beginning before January 1, 2018 will not be subject to the taxable income limitation. The 2017 Act would generally eliminate the carryback of all NOLs arising in a tax year ending after 2017 and instead would permit all such NOLs to be carried forward indefinitely.

Significant components of the Company’s deferred tax assets as at May 31, 2020 and 2019, after applying enacted corporate income tax rates, are as follows:

	2020 $	2019 $
Deferred income tax asset
Net operating loss carried forward	29,997	21,987
Valuation allowance	(29,997)	(21,987)
Net deferred income tax asset	-	-

XML

2. Summary of Significant Accounting Policies: a) Basis of Presentation (Policies)

12 Months Ended

May 31, 2020

Policies

a) Basis of Presentation

a)Basis of Presentation 

These financial statements and notes are presented in accordance with accounting principles generally accepted in the United States. The Company’s fiscal year end is May 31.

XML

2. Summary of Significant Accounting Policies: b) Use of Estimates (Policies)

12 Months Ended

May 31, 2020

Policies

b) Use of Estimates

b)Use of Estimates 

The preparation of financial statements in conformity with U.S. 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. Actual results could differ from those estimates. 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 not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

XML

2. Summary of Significant Accounting Policies: c) Cash and Cash Equivalents (Policies)

12 Months Ended

May 31, 2020

Policies

c) Cash and Cash Equivalents

c)Cash and Cash Equivalents 

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.

XML

2. Summary of Significant Accounting Policies: d) Financial Instruments (Policies)

12 Months Ended

May 31, 2020

Policies

d) Financial Instruments

d)Financial Instruments  

The fair values of financial instruments which include cash, prepaid expense, accounts payable and accrued liabilities were estimated to approximate their carrying values due to the immediate or relatively short maturity of these instruments.

Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due to related parties due to their related party nature.

The Company’s operations and financing activities are conducted primarily in United States dollars, and as a result the Company is not subject to significant exposure to market risks from changes in foreign currency rates. Management has determined that the Company is not exposed to significant credit risk.

XML

2. Summary of Significant Accounting Policies: e) Loss per Share (Policies)

12 Months Ended

May 31, 2020

Policies

e) Loss per Share

e)Loss per Share 

The Company computes net loss per share in accordance with ASC 740 "Earnings per Share". ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.

XML

2. Summary of Significant Accounting Policies: f) Income Taxes (Policies)

12 Months Ended

May 31, 2020

Policies

f) Income Taxes

f)Income Taxes 

The Company accounts for income taxes using the asset and liability approach. 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 bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The 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. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized.

XML

2. Summary of Significant Accounting Policies: Related Party Policy (Policies)

12 Months Ended

May 31, 2020

Policies

Related Party Policy

g)The Company follows ASC850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. 

XML

2. Summary of Significant Accounting Policies: h) Recent Accounting Pronouncements (Policies)

12 Months Ended

May 31, 2020

Policies

h) Recent Accounting Pronouncements

h)Recent Accounting Pronouncements 

There were recently issued updates most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on our financial position, results of operations or cash flows.

XML

5. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)

12 Months Ended

May 31, 2020

Tables/Schedules

Schedule of Deferred Tax Assets and Liabilities

	2020 $	2019 $
Deferred income tax asset
Net operating loss carried forward	29,997	21,987
Valuation allowance	(29,997)	(21,987)
Net deferred income tax asset	-	-

XML

1. Nature of Operations and Continuance of Business (Details)	12 Months Ended
	May 31, 2020
Details
Entity Incorporation, State or Country Code	NV
Entity Incorporation, Date of Incorporation	Mar. 13, 2014

XML

3. Related Party Transactions (Details) - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Debt Instrument, Issuer	President of the Company
Long-term Debt	$ 37,512	$ 17,512
Payments for Rent	$ 0
Transaction #1
Debt Instrument, Maturity Date	Jan. 22, 2020
Debt Instrument, Face Amount	$ 15,000
Transaction #2
Debt Instrument, Maturity Date	Jul. 19, 2018
Debt Instrument, Face Amount	$ 7,500

XML

4. Common Stock (Details)	12 Months Ended
	May 31, 2020 USD ($) $ / shares shares
Stock Issuance, Transaction 1
Sale of Stock, Transaction Date	Nov. 06, 2018
Sale of Stock, Description of Transaction	Company issued 300,000 common shares
Shares, Issued | shares	300,000
Sale of Stock, Price Per Share | $ / shares	$ 0.01
Stock Issued | $	$ 3,000
Stock Issuance, Transaction 2
Sale of Stock, Transaction Date	Nov. 13, 2018
Sale of Stock, Description of Transaction	Company issued 500,000 common shares
Shares, Issued | shares	500,000
Sale of Stock, Price Per Share | $ / shares	$ 0.01
Stock Issued | $	$ 5,000
Stock Issuance, Transaction 3
Sale of Stock, Transaction Date	Jan. 16, 2019
Sale of Stock, Description of Transaction	Company issued 2,200,000 common shares
Shares, Issued | shares	2,200,000
Sale of Stock, Price Per Share | $ / shares	$ 0.01
Stock Issued | $	$ 22,000

XML

5. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	May 31, 2020	May 31, 2019
Deferred income tax asset
Net operating loss carried forward	$ 29,997	$ 21,987
Valuation allowance	(29,997)	(21,987)
Net deferred income tax asset	$ 0	$ 0