- INCOME TAXES (Tables)

6 Months Ended

Nov. 30, 2018

- INCOME TAXES (Tables) [Abstract]

The Company has a net operating loss carryforward for tax purposes totaling $55,834 at November 30, 2018

The Company has a net operating loss carryforward for tax purposes totaling $55,834 at November 30, 2018, expiring through 2035. There is a limitation on the amount of taxable income that can be offset by carryforwards after a change in control (generally greater than a 50% change in ownership). Temporary differences, which give rise to a net deferred tax asset, are as follows:

		As of  November 30, 2018		As of  May 31, 2018
Non-current deferred tax assets:
Net operating loss carryforward	$	(55,834	)	(43,526	)
Stock based compensation	$	-		-
Inventory obsolescence	$	-		-
Accrued officer compensation	$	-		-
Total deferred tax assets	$	(11,725	)	(9,140	)
Valuation allowance	$	11,725		9,140
Net deferred tax assets	$	-		-