0001520138-20-000476.txt : 20201007 0001520138-20-000476.hdr.sgml : 20201007 20201007133920 ACCESSION NUMBER: 0001520138-20-000476 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 60 CONFORMED PERIOD OF REPORT: 20200831 FILED AS OF DATE: 20201007 DATE AS OF CHANGE: 20201007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reviv3 Procare Co CENTRAL INDEX KEY: 0001718500 STANDARD INDUSTRIAL CLASSIFICATION: PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844] IRS NUMBER: 474125218 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-220846 FILM NUMBER: 201228766 BUSINESS ADDRESS: STREET 1: 9480 TELSTAR, SUITE 5 CITY: EL MONTE STATE: CA ZIP: 91731 BUSINESS PHONE: 888-638-8883 MAIL ADDRESS: STREET 1: 9480 TELSTAR, SUITE 5 CITY: EL MONTE STATE: CA ZIP: 91731 10-Q 1 rviv-20200831_10q.htm 10-Q
 
 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

 

FORM 10-Q

 

(Mark One)

    QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the quarterly period ended August 31, 2020

 

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

For the transition period from _____________ to _____________

 

Commission File Number: 333-220846

 

Reviv3 Procare Company

(Exact Name of Registrant as Specified in Its Charter)

 

Delaware   47-4125218
(State or Other Jurisdiction of
Incorporation or Organization)
  (I.R.S. Employer
Identification No.)
     
9480 Telstar Avenue., Unit 5, El Monte, CA   91731
(Address of Principal Executive Office)   (Zip Code)

 

(888) 638-8883

(Registrant’s Telephone Number, Including Area Code)

 

(Former name, former address and former fiscal year, if changed since last report)

 

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
Not Applicable    

 

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

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted 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 such files). Yes   No

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 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.

 

Large accelerated filer              Accelerated filer
Non-accelerated filer                Smaller reporting company 
(Do not check if a smaller reporting company)   Emerging growth company

 

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.

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes    No  

 

As of October 7, 2020, there were 41,485,881 shares of the registrant’s common stock, $0.0001 par value, outstanding.

 
 
 
 

REVIV3 PROCARE COMPANY

INDEX

 

    Page
     
PART I - FINANCIAL INFORMATION  
     
Item 1. Financial Statements 1
     
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 2
     
Item 3. Quantitative and Qualitative Disclosures About Market Risk 7
     
Item 4. Controls and Procedures 7
     
PART II - OTHER INFORMATION  
     
Item 1. Legal Proceedings 8
     
Item 1A. Risk Factors 8
     
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 8
     
Item 3. Defaults Upon Senior Securities 8
     
Item 4. Mine Safety Disclosures 8
     
Item 5. Other Information 8
     
Item 6. Exhibits 9
     
Signatures 10

 

 
 

FORWARD-LOOKING STATEMENTS

 

Except for any historical information contained herein, the matters discussed in this quarterly report on Form 10-Q contain certain “forward-looking statements’’ within the meaning of the federal securities laws. This includes statements regarding our future financial position, economic performance, results of operations, business strategy, budgets, projected costs, plans and objectives of management for future operations, and the information referred to under “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”

 

These forward-looking statements generally can be identified by the use of forward-looking terminology, such as “may,’’ “will,’’ “expect,’’ “intend,’’ “estimate,’’ “anticipate,’’ “believe,’’ “continue’’ or similar terminology, although not all forward-looking statements contain these words. These forward-looking statements are not historical facts, and are based on current expectations, estimates and projections about our industry, management’s beliefs and certain assumptions made by management, many of which, by their nature, are inherently uncertain and beyond our control. Accordingly, you are cautioned that any such forward-looking statements are not guarantees of future performance and are subject to certain risks, uncertainties and assumptions that are difficult to predict. Although we believe that the expectations reflected in such forward-looking statements are reasonable as of the date made, expectations may prove to have been materially different from the results expressed or implied by such forward-looking statements. Important factors that may cause actual results to differ from projections include, for example:

 

  the success or failure of management’s efforts to implement our business plan;
     
  our ability to fund our operating expenses;
     
  our ability to compete with other companies that have a similar business plan;
     
  the effect of changing economic conditions impacting our plan of operation;
     
  The scope and duration of the COVID-19 outbreak and its impact on global economic systems; and
     
 

our ability to meet the other risks as may be described in future filings with the Securities

and Exchange Commission (the “SEC”).

 

Unless otherwise required by law, we also disclaim any obligation to update our view of any such risks or uncertainties or to announce publicly the result of any revisions to the forward-looking statements made in this quarterly report on Form 10-Q.

 

When considering these forward-looking statements, you should keep in mind the cautionary statements in this quarterly report on Form 10-Q and in our other filings with the SEC. We cannot assure you that the forward-looking statements in this quarterly report on Form 10-Q will prove to be accurate. Furthermore, if our forward-looking statements prove to be inaccurate, the inaccuracy may prove to be material. In light of the significant uncertainties in these forward-looking statements, you should not regard these statements as a representation or warranty by us or any other person that we will achieve our objectives and plans in any specified timeframe, or at all.

 

 
 

PART 1 – FINANCIAL INFORMATION

  

ITEM 1. FINANCIAL STATEMENTS

 

REVIV3 PROCARE COMPANY

INDEX TO FINANCIAL STATEMENTS

AUGUST 31, 2020

UNAUDITED

 

CONTENTS

 

Condensed Balance Sheets as of August 31, 2020 (Unaudited) and May 31, 2020 F-1
   
Condensed Statements of Operations for the three months ended August 31, 2020 and August 31, 2019 (Unaudited) F-2
   
Condensed Statements of Changes in Stockholders' Equity for the three months ended August 31, 2020 and August 31, 2019 (Unaudited) F-3
   
Condensed Statements of Cash Flows for the three months ended August 31, 2020 and August 31, 2019 (Unaudited) F-4
   
Condensed Notes to Unaudited Financial Statements F-5 - F-15

 

-1

REVIV3 PROCARE COMPANY

CONDENSED BALANCE SHEETS

 

   August 31, 2020  May 31, 2020
   (Unaudited)   
ASSETS      
CURRENT ASSETS:      
 Cash  $422,943   $409,031 
 Accounts receivable, net   68,796    182,201 
 Inventory   505,750    288,124 
 Prepaid expenses and other current assets   10,691    13,708 
           
 Total Current Assets   1,008,180    893,064 
           
 OTHER ASSETS:          
 Property and equipment, net   41,997    31,577 
 Deposits   16,277    16,277 
 Right of use assets, net   184,370    201,984 
           
 Total Other Assets   242,644    249,838 
           
 TOTAL ASSETS  $1,250,824   $1,142,902 
           
 LIABILITIES AND STOCKHOLDERS' EQUITY          
           
 CURRENT LIABILITIES:          
 Accounts payable and accrued expenses  $333,396   $128,851 
 Customer deposits   93,019    128,354 
 Due to related party   11,961    2,396 
 Equipment payable, current   3,300    3,300 
 Loan payable, current   7,382    5,002 
 Lease liability, current   74,939    71,896 
           
 Total Current Liabilities   523,997    339,799 
           
 LONG TERM LIABILITIES:          
 Equipment payable   7,975    8,800 
 Loan payable   155,518    157,898 
 Lease liability, non- current   112,000    131,802 
           
 Total Long Term Liabilities   275,493    298,500 
           
 Total Liabilities   799,490    638,299 
           
 Commitments and contingencies (see Note 10)          
           
 STOCKHOLDERS' EQUITY:          
           
Preferred stock, $0.0001 par value; 20,000,000 shares authorized; none issued and outstanding   —      —   
Common stock, $0.0001 par value: 100,000,000 shares authorized;41,485,881 shares issued and outstanding as of August 31, 2020 and 41,285,881 shares issued and outstanding as of May 31, 2020   4,149    4,129 
Additional paid-in capital   5,327,363    5,311,383 
Accumulated deficit   (4,880,178)   (4,810,909)
           
 Total Stockholders' Equity   451,334    504,603 
           
 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY  $1,250,824   $1,142,902 

 

The accompanying notes are an integral part of these condensed unaudited financial statements.

 

 F-1

REVIV3 PROCARE COMPANY

CONDENSED STATEMENTS OF OPERATIONS

(UNAUDITED)

 

   For the Three Months Ended August 31,
   2020  2019
       
 Sales  $268,454   $125,682 
           
 Cost of sales   136,259    45,153 
           
 Gross profit   132,195    80,529 
           
 OPERATING EXPENSES:          
 Marketing and selling expenses   70,976    46,745 
 Compensation and related taxes   7,968    10,294 
 Professional and consulting expenses   58,110    28,399 
 General and administrative   63,181    97,965 
           
 Total Operating Expenses   200,235    183,403 
           
 LOSS FROM OPERATIONS   (68,040)   (102,874)
           
OTHER INCOME (EXPENSE):          
 Interest income   7    40 
 Other income   —      2,342 
 Interest expense and other finance charges   (1,236)   (117)
           
Other Income (Expense), Net   (1,229)   2,265 
           
 LOSS BEFORE PROVISION FOR INCOME TAXES   (69,269)   (100,609)
           
 Provision for income taxes   —      —   
           
 NET LOSS  $(69,269)  $(100,609)
           
NET LOSS PER COMMON SHARE - Basic and diluted  $(0.00)  $(0.00)
           
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:          
 Basic and diluted   41,377,185    41,285,881 

 

The accompanying notes are an integral part of these condensed unaudited financial statements.

 

 F-2

REVIV3 PROCARE COMPANY

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY

FOR THE THREE MONTHS ENDED AUGUST 31, 2020 AND AUGUST 31, 2019

(UNAUDITED)

 

For the three months ended August 31, 2020    Additional     Total
   Preferred Stock  Common Stock  Paid-in  Accumulated  Stockholders'
   Shares  Amount  Shares  Amount  Capital  Deficit  Equity
Balance, May 31, 2020   —     $—      41,285,881   $4,129   $5,311,383   $(4,810,909)  $504,603 
                                    
Shares issued for services   —      —      200,000    20    15,980    —      16,000 
                                    
Net loss for the three months ended August 31, 2020   —      —      —      —      —      (69,269)   (69,269)
                                    
Balance, August 31, 2020   —     $—      41,485,881   $4,149   $5,327,363   $(4,880,178)  $451,334 
                                    
                                    
For the three months ended August 31, 2019          Additional         Total 
    Preferred Stock     Common Stock      Paid-in    Accumulated    Stockholders' 
    Shares    Amount    Shares    Amount    Capital    Deficit    Equity  
Balance, May 31, 2019   —     $—      41,285,881   $4,129   $5,311,383   $(4,638,142)  $677,370 
                                    
Net loss for the three months ended August 31, 2019   —      —      —      —      —      (100,609)   (100,609)
                                    
Balance, August 31, 2019   —     $—      41,285,881   $4,129   $5,311,383   $(4,738,751)  $576,761 

 

 

The accompanying notes are an integral part of these condensed unaudited financial statements.

 

 F-3

REVIV3 PROCARE COMPANY

CONDENSED STATEMENTS OF CASH FLOWS

(UNAUDITED)

 

   For the Three Months Ended August 31,
   2020  2019
CASH FLOWS FROM OPERATING ACTIVITIES          
Net loss  $(69,269)  $(100,609)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:          
     Depreciation   2,564    2,770 
     Bad debts expense (recovery)   574    (2,342)
     Stock based compensation   16,000    —   
     Intangibles impairment   —      474 
     Non cash lease expense   857    —   
Change in operating assets and liabilities:          
Accounts receivable   112,831    44,326 
Inventory   (217,626)   (44,929)
Prepaid expenses and other current assets   3,017    (7,547)
Accounts payable and accrued expenses   204,543    101,727 
Customer deposits   (35,335)   —   
           
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES   18,156    (6,130)
           
CASH FLOWS FROM INVESTING ACTIVITIES          
Purchase of property and equipment   (12,984)   (9,230)
           
NET CASH USED IN INVESTING ACTIVITIES   (12,984)   (9,230)
           
CASH FLOWS FROM FINANCING ACTIVITIES          
Repayment of equipment financing   (825)   (953)
Advances from a related party   9,565    7,649 
           
NET CASH PROVIDED BY FINANCING ACTIVITIES   8,740    6,696 
           
NET INCREASE (DECREASE) IN CASH   13,912    (8,664)
           
CASH - Beginning of period   409,031    346,179 
           
CASH - End of period  $422,943   $337,515 
           
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:          
Cash paid during the period for:          
Interest  $125   $117 
Income taxes  $—     $—   

 

The accompanying notes are an integral part of these condensed unaudited financial statements.

 

 F-4

REVIV3 PROCARE COMPANY

CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2020 AND 2019

 

Note 1 – Organization

 

Reviv3 Procare Company (the “Company”) was incorporated in the State of Delaware on May 21, 2015 as a reorganization of Reviv3 Procare, LLC which was organized on July 31, 2013. The Company is engaged in the manufacturing, marketing, sale and distribution of professional quality hair and skin care products throughout the United States, Canada, Europe and Asia.

 

Note 2 – Basis of Presentation and Summary of Significant Accounting Policies

 

Basis of Presentation

 

The unaudited financial statements for the three months ended August 31, 2020 and 2019 have been prepared by us pursuant to the rules and regulations of the Securities and Exchange Commission. In the opinion of the management, all adjustments necessary to present fairly our financial position, results of operations, and cash flows as of August 31, 2020 and 2019, and for the periods then ended, have been made. Those adjustments consist of normal and recurring adjustments. Certain information and note disclosures normally included in our annual financial statements prepared in accordance with generally accepted accounting principles have been omitted. The unaudited financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s annual report on Form 10-K for the year ended May 31, 2020. The results of operations for the three months ended August 31, 2020 are not necessarily indicative of the results to be expected for the full year.

 

Risk and Uncertainty Concerning COVID-19 Pandemic

 

In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States and the World. We are currently monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread. All of our Chinese facilities were temporarily closed for a period of time. Most of these facilities have been reopened since July 2020. Depending on the progression of the outbreak, our ability to obtain necessary supplies and ship finished products to customers may be partly or completely disrupted globally. Also, our ability to maintain appropriate labor levels could be disrupted. If the coronavirus continues to progress, it could have a material negative impact on our results of operations and cash flow, in addition to the impact on its employees. We have concluded that while it is reasonably possible that the virus could have a negative impact on the results of operations, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. accompanying financial statements. Management is focused on growing the Company’s existing products offering, as well as its customer base, to increase its revenues. The Company cannot give assurance that it can increase its cash balances or limit its cash consumption and thus maintain sufficient cash balances for its planned operations or future acquisitions. Future business demands may lead to cash utilization at levels greater than recently experienced. The Company may need to raise additional capital in the future. However, the Company cannot assure that it will be able to raise additional capital on acceptable terms, or at all. Subject to the foregoing, management believes that the Company has sufficient capital and liquidity to fund its operations for at least one year from the date of issuance of the accompanying financial statements.

 

Going Concern

 

These financials have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities in the normal course of business. As reflected in the accompanying financial statements, the Company has a net loss of $69,269 for the three months ended August 31, 2020, and has an accumulated deficit of $4,880,178 at August 31, 2020. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of 12 months from the issuance date of this report. The ability of the Company to continue as a going concern is dependent on the Company’s ability to implement its business plan, raise capital, and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support its daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to further implement its business plan and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

 

Use of estimates

 

The preparation of the financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and the related disclosures at the date of the financial statements and during the reporting period. Actual results could materially differ from these estimates. Significant estimates made by management include, but are not limited to, the allowance for doubtful accounts, inventory valuations, the useful life of property and equipment, the valuation of lease liabilities and related right-of-use assets, the valuation of deferred tax assets, the value of stock-based compensation, and the fair value of non-cash common stock issuances.

  

 F-5

REVIV3 PROCARE COMPANY

CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2020 AND 2019

 

Note 2 – Basis of Presentation and Summary of Significant Accounting Policies (continued)

  

Cash and cash equivalents

 

The Company considers all highly liquid debt instruments and other short-term investments with maturities of three months or less, when purchased, to be cash equivalents.  The Company maintains cash and cash equivalent balances at one financial institution that is insured by the Federal Deposit Insurance Corporation.

 

Accounts receivable and allowance for doubtful accounts

 

The Company has a policy of providing an allowance for doubtful accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable.  The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt.  Account balances deemed to be uncollectible are charged to bad debt expense and included in the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

 

Prepaid expenses and other current assets

 

Prepaid expenses and other current assets of $10,691 and $13,708 at August 31, 2020 and May 31, 2020, respectively, consist primarily of costs paid for future services which will occur within a year and cash prepayment to vendors. 

 

Inventory

 

The Company values inventory, consisting of finished goods and raw materials, at the lower of cost and net realizable value. Cost is determined using an average cost method. The Company reduces inventory for the diminution of value, resulting from product obsolescence, damage or other issues affecting marketability, equal to the difference between the cost of the inventory and its net realizable value. The Company evaluates its current level of inventory considering historical sales and other factors and, based on this evaluation, classifies inventory markdowns in the statement of operations as a component of cost of goods sold. These markdowns are estimates, which could vary significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations.

  

Property and Equipment

 

Property and equipment are carried at cost less accumulated depreciation.  Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.  When assets are retired or disposed of, the cost and accumulated depreciation are removed, and any resulting gains or losses are included in the statement of operations.

 

Revenue recognition

 

Effective June 1, 2018, the Company adopted Accounting Standards Codification (“ASC”) 606, “Revenue From Contracts With Customers”, which is effective for public business entities with annual reporting periods beginning after December 15, 2017.  This new revenue recognition standard (new guidance) has a five-step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and disclosures and there was no cumulative effect of the adoption of ASC 606.

  

The Company sells a variety of hair and skin care products. The Company recognizes revenue for the agreed upon sales price when a purchase order is received from the customer and subsequently the product is shipped to the customer, which satisfies the performance obligation. Consideration paid to the customer to promote and sell the Company’s products is typically recorded as a reduction in revenues. See Note 12 for revenue disaggregation disclosures.

 

Cost of Sales

 

The primary components of cost of sales include the cost of the product and freight-in costs.

 

 F-6

REVIV3 PROCARE COMPANY

CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2020 AND 2019

 

Note 2 – Basis of Presentation and Summary of Significant Accounting Policies (continued)

 

Shipping and Handling Costs

 

The Company accounts for shipping and handling fees in accordance with ASC 606. While amounts charged to customers for shipping products are included in revenues, the related costs of shipping products to customers are classified in marketing and selling expenses as incurred. Shipping costs included in marketing and selling expense were $12,621 and $10,292 for the three months ended August 31, 2020 and 2019, respectively.

 

Marketing, selling and advertising

 

Marketing, selling and advertising costs are expensed as incurred.

 

Customer Deposits

 

Customer deposits consisted of prepayments from customers to the Company. The Company will recognize the prepayments as revenue upon delivery of products in compliance with its revenue recognition policy.

 

Fair value measurements and fair value of financial instruments

 

The Company adopted ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that requires the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: 

 

Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities
Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data
Level 3:

Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s

own assumptions.

 

The Company analyzes all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

 

The estimated fair value of certain financial instruments, including prepaid expenses, deposits, accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments.

 

Income Taxes

 

The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.

 

 F-7

REVIV3 PROCARE COMPANY

CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2020 AND 2019

 

Note 2 – Basis of Presentation and Summary of Significant Accounting Policies (continued)

 

The Company follows the provision of ASC 740-10 related to “Accounting for Uncertain Income Tax Positions”. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.

 

Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits.

 

The Company has adopted ASC 740-10-25, “Definition of Settlement”, which provides guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled upon the completion and examination by a taxing authority without being legally extinguished. For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open.  The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they are filed.

  

Impairment of long-lived assets  

 

The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company recorded impairment loss of $474 as an operating expense in the accompanying financial statements for the three months ended August 31, 2019.

 

Stock-based compensation

 

Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718, “Compensation — Stock Compensation” (“ASC 718”), which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). ASC 718 also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.

 

In June 2018, the FASB issued Accounting Standards Update (“ASU”) - ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting, which simplifies several aspects of the accounting for nonemployee share-based payment transactions by expanding the scope of the stock-based compensation guidance in ASC 718 to include share-based payment transactions for acquiring goods and services from non-employees. ASU No. 2018-07 is effective for annual periods beginning after December 15, 2018, including interim periods within those annual periods. Early adoption is permitted, but entities may not adopt prior to adopting the new revenue recognition guidance in ASC 606. The Company adopted ASU No. 2018-07 on June 1, 2019 and there was no cumulative effect of adoption. 

 

 F-8

REVIV3 PROCARE COMPANY

CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2020 AND 2019

 

Note 2 – Basis of Presentation and Summary of Significant Accounting Policies (continued)

  

Lease Accounting

 

In February 2016, the FASB issued ASU No. 2016-02, Leases (“ASU 2016-02), which requires lessees to report on their balance sheets a right-of-use asset and a lease liability in connection with most lease agreements classified as operating leases under the prior guidance (ASC Topic 840). Under the new guidance, codified as ASC Topic 842, the lease liability must be measured initially based on the present value of future lease payments, subject to certain conditions. The right-of-use asset must be measured initially based on the amount of the liability, plus certain initial direct costs. The new guidance further requires that leases be classified at inception as either (a) operating leases or (b) finance leases. For operating leases, periodic expense generally is flat (straight-line) throughout the life of the lease. For finance leases, periodic expense declines over the life of the lease. The new standard, as amended, provides an option for entities to use the cumulative-effect transition method. As permitted, the Company adopted ASC Topic 842 effective June 1, 2019.

 

Net loss per share of common stock

 

Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares during the period. Diluted net loss per share is computed using the weighted average number of common shares and potentially dilutive securities outstanding during the period. At August 31, 2020 and 2019, the Company had no potentially dilutive securities outstanding.

 

Recently Issued Accounting Pronouncements

 

In November 2019, the FASB issued ASU No. 2019-08, Compensation – Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements – Share-based Consideration Payable to a Customer (“ASU 2019-08”). ASU 2019-08 requires that an entity apply the guidance in ASC 718 to measure and classify share-based payment awards granted to a customer. Under ASC 718, among other things, share-based awards to non-employees must generally be measured at the grant-date fair value of the equity instrument. For entities that have adopted the provisions of ASU 2018-07, Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-based Payment Accounting, this amendment is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. As discussed above, the Company has adopted the provisions of ASU 2018-07 on June 1, 2019 and adopted ASU 2019-08 on June 1, 2020 and it did not have a material impact on the Company’s financial statements.

 

In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes (“ASU 2019-12”). ASU 2019-12, among other things, (a) eliminates the exception to the incremental approach for intra-period tax allocation when there is a loss from continuing operations and income (or a gain) from other items, (b) eliminates the exception to the general methodology for calculating income taxes in an interim period when the year-to-date loss exceeds the anticipated loss for the year, (c) requires than an entity recognize a franchise tax (or a similar tax) that is partially based on income as an income-based tax and account for any incremental amount incurred as a non-income-based tax, and (d) requires than an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation for the interim period that includes the enactment date. For public companies, these amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted but must involve the adoption of all amendments contained in ASU 2019-12 concurrently. The Company has not adopted ASU 2019-12 and is evaluating the potential impact of adoption on its financial statements.

 

Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

 

 F-9

REVIV3 PROCARE COMPANY

CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2020 AND 2019

 

Note 3 – Accounts Receivable

 

Accounts receivable, consisted of the following:

 

   August 31, 2020  May 31, 2020
Accounts Receivable  $71,188   $184,019 
Less: Allowance for doubtful accounts   (2,392)   (1,818)
Total  $68,796   $182,201 

  

The Company recorded bad debt expense of $574 and a bad debts recovery of $2,342 during the three months ended August 31, 2020 and 2019, respectively.

 

Note 4 – Inventory

 

Inventory consisted of the following:

 

   August 31, 2020  May 31, 2020
Finished Goods  $28,215   $29,839 
Raw Materials   477,535    258,285 
Total  $505,750   $288,124 

 

At August 31, 2020 and May 31, 2020, inventory held at third party locations amounted to $556 and $556, respectively. At August 31 and May 31, 2020, inventory in- transit amounted to $0.

 

Note 5 – Property and Equipment

 

Property and equipment, stated at cost, consisted of the following:

 

   Estimated Life  August 31, 2020  May 31, 2020
Furniture and Fixtures   5 years   $ 5,759     $ 5,759  
Computer Equipment  3 years   17,392    17,392 
Plant Equipment  5-10 years   42,704    29,720 
Less: Accumulated Depreciation      (23,858)   (21,294)
Total     $41,997   $31,577 

 

Depreciation expense amounted to $2,564 and $2,770 for the three months ended August 31, 2020 and 2019, respectively. 

 

 F-10

REVIV3 PROCARE COMPANY

CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2020 AND 2019

 

Note 6 – Accounts Payable and Accrued Expenses

 

Accounts payable and accrued expenses comprised of the following:

 

   August 31, 2020  May 31, 2020
Trade Payables  $299,263   $98,608 
Credit Cards   14,418    10,378 

Accrued Compensation for Services

   18,313    18,313 
Other   1,402    1,552 
Total  $333,396   $128,851 

 

Note 7 – Equipment Financing Payable

 

During the year ended May 31, 2019, the Company purchased a forklift under an installment purchase plan. The loan amount is $16,500 payable in 60 monthly installment payments of $317 comprising of principal payment of $275 and interest payment of $42. As of August 31, 2020, and May 31, 2020, the balance outstanding on the loan was $11,275 and $12,100. $3,300 of the loan is payable within one year and the balance $7,975, is payable after one year from August 31, 2020. The Company recorded an interest expense of $125 and $117, respectively on the loan in the accompanying unaudited financial statements for the three months ended August 31, 2020 and 2019, respectively.

 

The amounts of loan payments due in the next five years ended August 31, are as follows:

 

  2021   $ 3,300  
  2022     3,300  
  2023     3,300  
  2024     1,375  
  Total    $ 11,275  

  

Note 8 - Loans Payable

On May 8, 2020, a commercial bank granted to the Company a loan (the “Loan”) in the amount of $12,900, which is administered under the authority and regulations of the U.S. Small Business Administration pursuant to the Paycheck Protection Program (the “PPP”) of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The Loan, which is evidenced by a note dated May 8, 2020, bears interest at an annual rate of 1.0% and matures on May 8, 2022. The Note may be prepaid without penalty, at the option of the Company, at any time prior to maturity. Proceeds from loans granted under the CARES Act are intended to be used for payroll, costs to continue employee group health care benefits, rent, utilities, and certain other qualified costs (collectively, “qualifying expenses”). The Company intends to use the loan proceeds for qualifying expenses. The Company’s borrowings under the Loan may be eligible for loan forgiveness if used for qualifying expenses incurred during the “covered period,” as defined in the CARES Act, except that the amount of loan forgiveness is limited to the amount of qualifying expenses incurred during the 8-week period or optional 24-week period, commencing on the loan effective date. In addition, the amount of any loan forgiveness may be reduced if there is a decrease in the average number of full-time equivalent employees of the Company during the covered period, compared to the comparable period in the prior calendar year. The Company’s indebtedness, after any such loan forgiveness, is payable in 18 equal monthly installments commencing on November 8, 2020, with all amounts due and payable by the maturity.

 F-11

REVIV3 PROCARE COMPANY

CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2020 AND 2019

 

Note 8 - Loans Payable (Continued)

 

During the year ended May 31, 2020, a commercial bank granted to the Company a loan (the “Loan”) in the amount of $150,000, which is administered under the authority and regulations of the U.S. Small Business Administration pursuant to the Economic Injury Disaster Loan Program (the “EIDL”) of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The Loan, which is evidenced by a note dated May 18, 2020, bears interest at an annual rate of 3.75% and is payable installments of $731 per month, beginning May 18, 2021 until May 13, 2050. The Company has to maintain a hazard insurance policy including fire, lightning, and extended coverage on all items used to secure this loan to at least 80% of the insurable value. Proceeds from loans granted under the CARES Act are intended to be used for payroll, costs to continue employee group health care benefits, rent, utilities, and certain other qualified costs (collectively, “qualifying expenses”). The Company intends to use the loan proceeds for qualifying expenses. The Company’s borrowings under the loan may be eligible for up to $10,000 of loan forgiveness

Loans Payable  August 31, 2020  May 31, 2020
Paycheck Protection Program (PPP)  $12,900   $12,900 
Economic Injury Disaster Loan Program (EIDL)   150,000    150,000 
    162,900    162,900 
Less: Current portion   (7,382)   (5,002)
Loans Payable, Non-current portion  $155,518   $157,898 

  

 

The amounts of loan payments due in the next five years ended August 31, are as follows:

 

  2021   $ 7,382  
  2022     9,546  
  2023     3,155  
  2024     3,276  
  2025     3,401  
  Thereafter     136,140  
  Total    $ 162,900  

 

Note 9 – Stockholders’ Equity

 

Shares Authorized

 

The authorized capital of the Company consists of 100,000,000 shares of common stock, par value $0.0001 per share and 20,000,000 shares of preferred stock, par value $0.0001 per share.

 

Preferred Stock

 

The preferred stock may be issued from time to time in one or more series. The Board of Directors of the Company is expressly authorized to provide for the issuance of all or any of the shares of the preferred stock in one or more series, and to fix the number of shares and to determine or alter, for each such series, such voting powers, full or limited, or no voting powers and such designations, preferences, and relative, participating, optional, or other rights and such qualifications, limitations, or restrictions thereof, as shall be stated and expressed until the resolution adopted by the Board of Directors providing the issuance of such shares. The Board of Directors is also expressly authorized to increase or decrease the number of shares of any series subsequent to the issue of shares of that series. In case the number of shares of any such series shall be so decreased, the decrease shall resume the status that they had prior to the adoption of the resolution originally fixing the number of shares of such series.

 

 F-12

REVIV3 PROCARE COMPANY

CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2020 AND 2019

 

Note 9 – Stockholders’ Equity (continued)

 

Common Stock

 

As of August 31, 2020, 41,485,881 shares of common stock were issued and outstanding. 

 

On July 20, 2020, the Company granted 200,000 shares of common stock to a consultant for past services. The shares were valued at fair market value of $16,000 on the date of issuance based on the closing price of the Company’s common share of $0.08 on the grant date.

 

No shares of common stock were issued during the three months ended August 31, 2019.

 

Note 10 – Commitments and Contingencies

 

Leases

 

As discussed in Note 2 above, the Company adopted ASU No. 2016-02, Leases on June 1, 2019, which require lessees to report on their balance sheets a right-of-use asset and a lease liability in connection with most lease agreements classified as operating leases under the prior guidance. The Company has a lease agreement in connection with its office and warehouse facility in California under an operating lease which expired in October 2019. On December 1, 2019, the Company signed an extension of the lease for 3 years. The rent will be $7,567 per month for the first year and increase by a certain amount each year.

 

The Company treats a contract as a lease when the contract conveys the right to use a physically distinct asset for a period of time in exchange for consideration, or the Company directs the use of the asset and obtains substantially all the economic benefits of the asset. These leases are recorded as right-of-use (“ROU”) assets and lease obligation liabilities for leases with terms greater than 12 months. ROU assets represent the Company’s right to use an underlying asset for the entirety of the lease term. Lease liabilities represent the Company’s obligation to make payments over the life of the lease. A ROU asset and a lease liability are recognized at commencement of the lease based on the present value of the lease payments over the life of the lease. Initial direct costs are included as part of the ROU asset upon commencement of the lease. Since the interest rate implicit in a lease is generally not readily determinable for the operating leases, the Company uses an incremental borrowing rate to determine the present value of the lease payments. The incremental borrowing rate represents the rate of interest the Company would have to pay to borrow on a collateralized basis over a similar lease term to obtain an asset of similar value.

 

The Company reviews the impairment of ROU assets consistent with the approach applied for the Company’s other long-lived assets. The Company reviews the recoverability of long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on the Company’s ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations.

 

Lease expense is recognized on a straight-line basis over the lease term, while variable lease payments are expensed as incurred. Variable payments change due to facts or circumstances occurring after the commencement date, other than the passage of time, and do not result in a remeasurement of lease liabilities. The Company’s lease agreements do not contain any residual value guarantees or restrictive covenants.

 

Pursuant to the new standard, the Company recorded an initial lease liability of $235,748 and an initial right of use asset in the same amount. During the three months ended August 31, 2020, the Company recorded a lease expense in the amount of $23,559. As of August 31, 2020, the lease liability balance was $186,939 and the right of use asset balance was $184,370. A lease term of three years and a discount rate of 12% was used.

 

 F-13

REVIV3 PROCARE COMPANY

CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2020 AND 2019

 

Note 10 – Commitments and Contingencies (continued)

 

Supplemental balance sheet information related to leases was as follows:

 

   August 31, 2020
Assets   
  Right of use assets  $235,748 
  Accumulated reduction   (51,378)
Operating lease assets, net  $184,370 
      
Liabilities     
Lease liability  $235,748 
Accumulated reduction   (48,809)
Total lease liability, net   186,939 
Current portion   (74,939)
   Non-current portion  $112,000 

 

Maturities of operating lease liabilities were as follows as of August 31, 2020:

 

Operating Lease   
Year 1  $93,378 
Year 2   96,805 
Year 3   24,415 
Total   214,598 
Less: Imputed interest   (27,659)
Present value of lease liabilities   186,939 
Less: current portion   (74,939)
Non- current portion  $112,000 

 

Rent expense, prior to the signing of the new lease agreement, amounted to $0 and $23,666 for the three months ended August 31, 2020 and 2019, respectively.

 

Note 11 – Related Party Transactions

 

The Company’s Chief Executive Officer, from time to time, provided advances to the Company for working capital purposes. At August 31, 2020 and May 31, 2020, the Company had a payable to the officer of $11,961 and $2,396, respectively. These advances are due on demand and non-interest bearing.   

 

 F-14

REVIV3 PROCARE COMPANY

CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2020 AND 2019

 

Note 12 – Concentrations and Revenue Disaggregation

 

Concentration of Credit Risk

 

Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of trade accounts receivable and cash deposits, investments and cash equivalents instruments. The Company maintains its cash in bank deposits accounts. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At August 31, 2020 the Company held cash of approximately $161,797, in excess of federally insured limits. The Company has not experienced any losses in such accounts through August 31, 2020.

 

Concentration of Revenue, Product Line, Accounts Receivable and Supplier

 

During the three months ended August 31, 2020 sales to three customers, which each represented over 10% of our total sales, aggregated to approximately 63% of the Company’s net sales at 11%, 12%, and 40%. During the three months ended August 31, 2019 sales to four customers, which each represented over 10% of our total sales, aggregated to approximately 54% of the Company’s net sales at 15%, 15%, 13% and 11%.

 

During the three months ended August 31, 2020, sales to customers outside the United States represented approximately 26% which consisted of sales in Canada. During the three months ended August 31, 2019 sales to customers outside the United States represented approximately 51% which consisted of 30% from Canada, 15% from Italy and 6% from UK.

 

During the three months ended August 31, 2020, sales by product lines which each represented over 10% of sales consisted of approximately 22% from sale of introductory kit (shampoo, conditioner and treatment spray), 12% from prep cleanser and shampoo and 39% from sale of fragrance shampoo and conditioner. During the three months ended August 31, 2019, sales by product lines which each represented over 10% of sales consisted of approximately 29% from sales of prep cleanser and shampoo, 16% from sale of moisturizer and conditioner and 30% from sale of introductory kit (shampoo, conditioner and treatment spray).

 

During the three months ended August 31, 2020 and 2019, sales by product line comprised of the following:

 

   For the Three Months ended
Hair Care Products  August 31, 2020  August 31, 2019
Shampoos and Conditioners   86%   80%
Ancillary Products   14%   20%
Total   100%   100%

 

As of August 31, 2020, accounts receivable from four customers represented approximately 95% at 14%, 19%, 27%, and 35% and at May 31, 2020, accounts receivable from one customer represented approximately 69%, respectively.

 

The Company purchased inventories and products from one vendor totaling approximately $250,514 (86% of the purchases) and two vendors totaling approximately $116,698 (85% of the purchases at 70% and 15%) during the three months ended August 31, 2020 and 2019, respectively.

 

 F-15

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 

The following discussion of our financial condition and results of operations should be read in conjunction with, and is qualified in its entirety by, the condensed financial statements and notes thereto included in Item 1 in this Quarterly Report on Form 10-Q. 

 

Our Management’s Discussion and Analysis contains not only statements that are historical facts, but also statements that are forward-looking.  Forward-looking statements are, by their very nature, uncertain and risky.  Forward-looking statements are often identified by words like: “believe”, “expect”, “estimate”, “anticipate”, “intend”, “project” and similar expressions, or words that, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this Quarterly Report on Form 10-Q. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions. These risks and uncertainties include international, national, and local general economic and market conditions; our ability to sustain, manage, or forecast growth; our ability to successfully make and integrate acquisitions; new product development and introduction; existing government regulations and changes in, or the failure to comply with, government regulations; adverse publicity; competition; the loss of significant customers or suppliers; fluctuations and difficulty in forecasting operating results; change in business strategy or development plans; business disruptions; the ability to attract and retain qualified personnel; the ability to protect technology; the risk of foreign currency exchange rate; and other risks that might be detailed from time to time in our filing with the Securities and Exchange Commission. Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to these differences include those discussed below and elsewhere in this Quarterly Report on Form 10-Q.

 

Although the forward-looking statements in this Quarterly Report reflect the good faith judgment of our management, such statements can only be based on facts and factors currently known by them. Consequently, and because forward-looking statements are inherently subject to risks and uncertainties, the actual results and outcomes may differ materially from the results and outcomes discussed in the forward-looking statements. You are urged to carefully review and consider the various disclosures made by us in herein and in our other reports as we attempt to advise interested parties of the risks and factors that may affect our business, financial condition, and results of operations and prospects.

 

Prospective investors should read the following discussion and analysis of our financial condition and results of operations together with our condensed financial statements and the related notes and other financial information included elsewhere in this Quarterly Report on Form 10-Q. Some of the information contained in this discussion and analysis or set forth elsewhere in this Quarterly Report on Form 10-Q, including information with respect to our plans and strategy for our business, includes forward-looking statements that involve risks and uncertainties. See “Cautionary Note Regarding Forward-Looking Statements.”

 

Overview

 

Reviv3 Procare Company is engaged in the manufacturing, marketing, sale and distribution of professional quality hair and skin care products under various trademarks and brands. We have adopted and used the trademarks of our products for distribution throughout the United States, Canada, Europe, and Asia pursuant to the terms of twelve exclusive distribution agreements with various parties throughout our targeted market. Our manufacturing operations are outsourced and fulfilled by our co-packers and manufacturing partners. Currently, we produce seven products with sixteen separate stock-keeping units (“SKUs”) and look to expand our product lines over the next twelve months.

 

-2-

Jumpstart Our Business Startups Act of 2012 (“JOBS Act”)

 

On April 5, 2012, the Jumpstart Our Business Startups Act of 2012, or the JOBS Act, was enacted. Section 107 of the JOBS Act provides that an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act of 1933, as amended, or the Securities Act, for complying with new or revised accounting standards. In other words, an “emerging growth company” can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have irrevocably elected not to avail ourselves of this extended transition period and, as a result, we will adopt new or revised accounting standards on the relevant dates on which adoption of such standards is required for other public companies.

 

We are in the process of evaluating the benefits of relying on other exemptions and reduced reporting requirements provided by the JOBS Act. Subject to certain conditions set forth in the JOBS Act, as an “emerging growth company,” we intend to rely on certain of these exemptions from, without limitation, (i) providing an auditor’s attestation report on our system of internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act and (ii) complying with any requirement that may be adopted by the Public Company Accounting Oversight Board (PCAOB) regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements, known as the auditor discussion and analysis. We will remain an “emerging growth company” until the earliest of (a) the last day of our fiscal year following the fifth anniversary of the closing of this offering, (b) the last day of the first fiscal year in which our annual gross revenues exceed $1.07 billion, (c) the last day of our fiscal year in which we are deemed to be a “large accelerated filer” as defined in Rule 12b-2 under the Securities Exchange Act of 1934, or Exchange Act (which would occur if the market value of our equity securities that is held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter), or (d) the date on which we have issued more than $1 billion in nonconvertible debt during the preceding three-year period.

 

Results of Operations

 

For the Three months ended August 31, 2020 Compared to the Three Months ended August 31, 2019

 

Sales for the three months ended August 31, 2020 and 2019 were $268,454 and $125,682, respectively. Sales for the three months ended August 31, 2020 increased by $142,772 or 114% over the same comparable period in 2019, primarily due to (1) increase in sales generated from existing distributors during the quarter ended August 31, 2020, (2) expansion of distribution channels in international markets, and (3) general increase in our direct sales to consumer segment.

 

Cost of sales consisted primarily of cost of product, freight-in costs, distribution and merchant fees. Cost of sales for the three months ended August 31, 2020 and 2019 was $136,259 and $45,153, respectively. Cost of sales as a percentage of sales for the three months ended August 31, 2020 and 2019 was 51% and 36%, respectively. Cost of sales as a percentage of sales increased in 2020 as compared to the same comparable period in 2019, primarily because the cost of sales of the products sold on larger quantity orders resulted in higher cost of sales as a percentage of sales. In addition, the freight-in costs increased significantly for international shipping of components due to the Covid-19 pandemic during the three months ended August 31, 2020 as compared to the same period in 2019, resulting in higher cost of sales as a percentage of sales.

 

-3-

Gross profit for the three months ended August 31, 2020 and 2019 was $132,195 and $80,529, respectively. Gross profit as a percentage of sales for the three months ended February 29, 2020 was 49% as compared to 64% for the same comparable period in 2019. The decrease in gross profit for the three months ended August 31, 2020 was primarily attributable to the sale of products on high volume sales orders at a lower gross margin, resulting in overall lower gross profit.

 

Operating expenses consisted of marketing and selling expenses, professional and consulting fees, compensation to employees and other general and administrative expenses. Operating expenses for the three months ended August 31, 2020 and 2019 were $200,235 and $183,403, respectively. Operating expenses as a percentage of sales for the three months ended August 31, 2020 and 2019 were 75% and 146%, respectively. Operating expenses for the three months ended August 31, 2020 increased by $16,832 or 9% over the comparable period in 2019, primarily due to the increase in marketing and advertising expense to promote Company’s brand name and its products in the direct to consumer channels, increase in professional and consulting services, a general decrease in the general and administrative expenses.

 

Other income (expense) consisted of interest income, interest expense and other finance charges, and other income. Interest income for the three months ended August 31, 2020 and 2019 was $7 and $40, respectively. Interest expense and finance changes for the three months ended August 31, 2020 and 2019 were $1,236 and $117, respectively, related to business credit card financing charges in both years and interest on SBA loans in 2020. Other income for the three months ended August 31, 2020 and 2019 was $0 and $2,342, respectively, relating to the bad debts recovered during the three months ended August 31, 2019 that were previously written-off in prior periods.

 

As a result of the above, we reported a net loss of $69,269 and $100,609 for the three months ended August 31, 2020 and 2019, respectively.

 

Liquidity and Capital Resources

   

We are an emerging growth company and currently engaged in our initial product sales and development. We have an accumulated deficit and have incurred operating losses since our inception and expect losses to continue during the fiscal year 2021. This raises substantial doubt about our ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

 

Cash Flows

 

Operating Activities

 

Net cash flows provided by operating activities for the three months ended August 31, 2020 was $18,156, attributable to a net loss of $69,269, depreciation of $2,564, bad debts expense of $574, stock based compensation expense of $16,000, non-cash lease expense of $857, and net change in operating assets and liabilities of $67,430 primarily due to decrease in accounts receivable, prepaid expenses and other current assets, and customer deposits, offset by an increase in inventory, and accounts payable and accrued expenses. Net cash flows used in operating activities for the three months ended August 31, 2019 was $6,130 attributable to a net loss of $100,609, depreciation of $2,770, bad debts recovery of $2,342, write-off of intangibles of $474, and net change in operating assets and liabilities of $93,577 primarily due to decrease in accounts receivable of $44,326, increase in inventory, prepaid expenses and other current assets of $52,476, and increase in accounts payable and accrued liabilities of $101,727.

 

-4-

Investing Activities

 

Net cash flows used by investing activities for the three months ended August 31, 2020 and 2019 was $12,984 and $9,230, respectively, attributable to purchase of property and equipment during the three months period.

 

Financing Activities

 

Net cash flows provided by financing activities for the three months ended August 31, 2020 and 2019, was $8,740 and $6,696, respectively. For the three months ended August 31, 2020, we received advances from a related party of $9,565 and repaid $825 towards equipment financing. For the three months ended August 31, 2019, we received advances from a related party of $7,649 and repaid $953 towards equipment financing.

 

As a result of the activities described above, we recorded a net increase in cash of $13,912 for the three months ended August 31, 2020, and a net decrease of cash of $8,664 for the three months ended August 31, 2019.

 

We currently have no external sources of liquidity, such as arrangements with credit institutions or off-balance sheet arrangements that will have or are reasonably likely to have a current or future effect on our financial condition or immediate access to capital.

 

We are dependent on our product sales to fund our operations and may require the sale of additional common stock to expand our operations. Our officers and directors have made no written commitments with respect to providing a source of liquidity in the form of cash advances, loans, and/or financial guarantees.

 

If we are unable to raise the funds required to fund our operations, we will seek alternative financing through other means, such as borrowings from institutions or private individuals. There can be no assurance that we will be able to raise the capital we need for our operations from the sale of our securities. We have not located any sources for these funds and may not be able to do so in the future. We expect that we will seek additional financing in the future. However, we may not be able to obtain additional capital or generate sufficient revenues to fund our operations. If we are unsuccessful at raising sufficient funds, for whatever reason, to fund our operations, we may be forced to cease operations. If we fail to raise funds, we expect that we will be required to seek protection from creditors under applicable bankruptcy laws.

 

Off-Balance Sheet Arrangements

 

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results or operations, liquidity, capital expenditures or capital resources that is material to investors.

 

Critical Accounting Policies 

 

The preparation of condensed financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make a number of 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. Such estimates and assumptions affect the reported amounts of expenses during the reporting period. On an ongoing basis, we evaluate estimates and assumptions based upon historical experience and various other factors and circumstances. We believe our estimates and assumptions are reasonable in the circumstances; however, actual results may differ from these estimates under different future conditions.

 

-5-

We believe that the estimates and assumptions that are most important to the portrayal of our financial condition and results of operations, in that they require the most difficult, subjective or complex judgments, form the basis for the accounting policies deemed to be most critical to us. These critical accounting policies relate to revenue recognition, impairment of intangible assets and long-lived assets, inventory, stock compensation, and evaluation of contingencies. We believe estimates and assumptions related to these critical accounting policies are appropriate under the circumstances; however, should future events or occurrences result in unanticipated consequences, there could be a material impact on our future financial condition or results of operations.

 

Significant Accounting Policies

 

See the footnotes to our unaudited condensed financial statements for the quarter ended August 31, 2020, included with this quarterly report.

 

Impact of COVID-19

 

During the three months ended August 31, 2020, the effects of a new coronavirus (“COVID-19”) and related actions to attempt to control its spread began to impact our business. The impact of COVID-19 on our operating results for the three months ended August 31, 2020 was limited, in all material respects, to our sales in Europe and in China where the Chinese government mandated numerous measures, including closures of businesses, limitations on movements of individuals and goods, and the imposition of other restrictive measures, in its efforts to mitigate the spread of COVID-19 within the country.

 

On March 11, 2020, the World Health Organization designated COVID-19 as a global pandemic. Governments around the world have mandated, and continue to introduce, orders to slow the transmission of the virus, including but not limited to shelter-in-place orders, quarantines, significant restrictions on travel, as well as work restrictions that prohibit many employees from going to work. Uncertainty with respect to the economic effects of the pandemic has introduced significant volatility in the financial markets.

 

To the extent that COVID-19 continues or worsens, governments may impose additional restrictions or additional governments may impose restrictions. The result of COVID-19 and those restrictions could result in a number of adverse impacts to our business, including but not limited to additional disruption to the economy and consumers’ willingness and ability to spend, temporary or permanent closures by businesses that consume our products, such as salons and spas, additional work restrictions, and supply chains being interrupted, slowed, or rendered inoperable. As a result, it may be challenging to obtain and process raw materials and supply chains to support our business needs, and individuals could become ill, quarantined, or otherwise unable to work and/or travel due to health reasons or governmental restrictions. Also, governments may impose other laws, regulations or taxes which could adversely impact our business, financial condition or results of operations. Further, if our customers’ businesses or incomes are similarly affected, they might delay or reduce purchases from us. The potential effects of COVID-19 also could impact us in a number of other ways including, but not limited to, reductions to our profitability, laws and regulations affecting our business, the availability of future borrowings, the cost of borrowings, and credit risks of our customers and counterparties.

 

Given the evolving health, economic, social, and governmental environments, the potential impact that COVID-19 could have on our business remains uncertain.

 

-6-

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 

Not required for smaller reporting companies.

 

ITEM 4. CONTROLS AND PROCEDURES

 

Disclosure Controls and Procedures

 

We maintain "disclosure controls and procedures,” as that term is defined in Rule 13a-15(e), promulgated by the SEC pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"). Disclosure controls and procedures include controls and procedures designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms, and that such information is accumulated and communicated to our management, including the principal executive officer and principal financial officer, to allow timely decisions regarding required disclosure. Our management, with the participation of the principal executive officer and principal financial officer, evaluated our disclosure controls and procedures as of the end of the period covered by this quarterly report on Form 10-Q. Based on this evaluation, our principal executive officer and principal financial officer concluded that as of August 31, 2020, our disclosure controls and procedures were not effective due to material weaknesses in our internal control over financial reporting.

 

The ineffectiveness of our internal control over financial reporting was due to the following material weaknesses in our internal control over financial reporting which we identified and previously reported in the Annual Report on Form 10-K for the year ended May 31, 2020: (1) insufficient number of qualified accounting personnel governing the financial close and reporting process, (2) lack of independent directors, and (3) lack of proper segregation of duties.

 

We expect to be materially dependent upon third parties to provide us with accounting and consulting services for the foreseeable future. We believe this will be sufficient to remediate the material weaknesses related to our accounting discussed above. We plan to recruit independent directors in the near future to oversee, establish and maintain adequate internal controls over financial reporting. Until such time as we have a chief financial officer with the requisite expertise in U.S. GAAP, there are no assurances that the material weaknesses in our disclosure controls and procedures will not result in errors in our financial statements which could lead to a restatement of those financial statements. A material weakness is a deficiency or a combination of control deficiencies in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis.

 

Changes in internal control over financial reporting

 

There were no changes in our internal control over financial reporting during the quarter ended August 31, 2020 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

 

-7-

PART II - OTHER INFORMATION

 

ITEM 1. LEGAL PROCEEDINGS

 

We are not a party to any material litigation, nor, to the knowledge of management, is any litigation threatened against us that may materially affect us.

 

ITEM 1A. RISK FACTORS

 

As a smaller reporting company, we are not required to provide risk factors. Please refer to our registration statement under Form S-1 for more information regarding risks related to the securities of the Company.

 

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

 

None.

 

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

 

None.

 

ITEM 4. MINE SAFETY DISCLOSURES

 

Not applicable.

 

ITEM 5. OTHER INFORMATION

 

(a) Not applicable.

 

(b) During the quarter ended August 31, 2020, there have not been any material changes to the procedures by which security holders may recommend nominees to the Board of Directors.

 

-8-

ITEM 6. EXHIBITS

 

            Incorporated by reference
Exhibit       Filed        Period       Filing
Number   Exhibit Description   herewith   Form   Ending   Exhibit   date
31.1   Certification of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.   X       08/31/2020        
31.2   Certification of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.   X       08/31/2020        
32.1   Certification of the Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.   X       08/31/2020        
32.2   Certification of the Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.   X       08/31/2020        
101.INS   XBRL Instance   X       08/31/2020        
101.SCH   XBRL Taxonomy Extension Schema   X       08/31/2020        
101.CAL   XBRL Taxonomy Extension Calculation   X       08/31/2020        
101.DEF   XBRL Taxonomy Extension Definition   X       08/31/2020        
101.LAB   XBRL Taxonomy Extension Labels   X       08/31/2020        
101.PRE   XBRL Taxonomy Extension Presentation   X       08/31/2020        

 

-9-

SIGNATURES

 

Pursuant to the requirements 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.

 

REVIV3 PROCARE COMPANY

 

 

Date: October 7, 2020

By: /s/ Jeff Toghraie

____________________________

Jeff Toghraie

Chief Executive Officer

(Principal Executive Officer)

-10-

EX-31.1 2 rviv-20200831_10qex31z1.htm EX-31.1

Exhibit 31.1

 

 

CERTIFICATION PURSUANT TO RULE 13a-14(a)/15d-14(a), AS ADOPTED

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

I, Jeff Toghraie, certify that:

 

  1. I have reviewed this quarterly report on Form 10-Q of Reviv3 Procare Company

 

  2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

  3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

  4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

  (a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

  (b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

  (c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

  (d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

  5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

  (a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 

  (b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: October 7, 2020 By: /s/ Jeff Toghraie
  Name: Jeff Toghraie
  Title: Chief Executive Officer (principal executive officer)
 
EX-31.2 3 rviv-20200831_10qex31z2.htm EX-31.2

Exhibit 31.2

 

 

CERTIFICATION PURSUANT TO RULE 13a-14(a)/15d-14(a), AS ADOPTED

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

 

I, Christopher Go, certify that:

 

  1. I have reviewed this quarterly report on Form 10-Q of Reviv3 Procare Company;

 

  2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

  3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

  4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

  (a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

  (b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

  (c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

  (d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

  5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

  (a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 

  (b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: October 7, 2020 By: /s/ Christopher Go
  Name: Christopher Go
  Title: Interim Chief Financial Officer (principal accounting officer and principal financial officer)
 
EX-32.1 4 rviv-20200831_10qex32z1.htm EX-32.1

Exhibit 32.1

 

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the Quarterly Report on Form 10-Q of Reviv3 Procare Company (the “Company”) for the quarter ended August 31, 2020 (the “Report”), I, Jeff Toghraie, Chief Executive Officer, certify as follows:

 

  A) the Report fully complies with the requirements of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934, as amended (15 U.S.C. 78m or 78o(d)), and

 

  B) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of the dates and for the periods covered by the Report.

 

This statement is authorized to be attached as an exhibit to the Report so that this statement will accompany the Report at such time as the Report is filed with the Securities and Exchange Commission, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350. Pursuant to Securities and Exchange Commission Release 33-8238, dated June 5, 2003, this certification is being furnished and shall not be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or incorporated by reference in any registration statement of the Company filed under the Securities Act of 1933, as amended, except to the extent that the Company specifically incorporates it by reference. A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

 

 

Date: October 7, 2020 By: /s/ Jeff Toghraie
  Name: Jeff Toghraie
  Title: Chief Executive Officer (principal executive officer)
 
 
EX-32.2 5 rviv-20200831_10qex32z2.htm EX-32.2

Exhibit 32.2

 

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

 

In connection with the Quarterly Report on Form 10-Q of Reviv3 Procare Company (the “Company”) for the quarter ended August 31, 2020 (the “Report”), I, Christopher Go, Interim Chief Financial Officer, certify as follows:

 

  A) the Report fully complies with the requirements of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934, as amended (15 U.S.C. 78m or 78o(d)), and

 

  B) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of the dates and for the periods covered by the Report.

 

This statement is authorized to be attached as an exhibit to the Report so that this statement will accompany the Report at such time as the Report is filed with the Securities and Exchange Commission, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350. Pursuant to Securities and Exchange Commission Release 33-8238, dated June 5, 2003, this certification is being furnished and shall not be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or incorporated by reference in any registration statement of the Company filed under the Securities Act of 1933, as amended, except to the extent that the Company specifically incorporates it by reference. A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

 

 

Date: October 7, 2020 By: /s/ Christopher Go
  Name: Christopher Go
  Title: Interim Chief Financial Officer (principal accounting officer and principal financial officer)

 

 
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Basic and diluted WEIGHTED AVERAGE COMMON SHARES OUTSTANDING: Basic and diluted Statement [Table] Statement [Line Items] Beginning Balance Beginning Balance, Shares Shares issued for services Shares issued for services, Shares Net Loss for the Period Ending Balance Ending Balance, Shares Statement of Cash Flows [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES Net loss Adjustments to reconcile net loss to net cash used in operating activities: Depreciation Bad debts Stock based compensation Intangibles impairment Non-cash lease expense Change in operating assets and liabilities: Accounts Receivable Inventory Prepaid expenses and other current assets Accounts payable and accrued expenses Customer deposits NET CASH USED IN OPERATING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property and equipment NET CASH USED IN INVESTING ACTIVITIES CASH FLOWS FROM FINANCING ACTIVITIES Repayment of equipment financing Advances from a related party NET CASH PROVIDED BY FINANCING ACTIVITIES NET (DECREASE) INCREASE IN CASH CASH - 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Document and Entity Information - shares
3 Months Ended
Aug. 31, 2020
Oct. 07, 2020
Cover [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Period End Date Aug. 31, 2020  
Document Fiscal Period Focus Q1  
Document Fiscal Year Focus 2021  
Current Fiscal Year End Date --05-31  
Entity File Number 333-220846  
Entity Registrant Name Reviv3 Procare Co  
Entity Central Index Key 0001718500  
Entity Tax Identification Number 47-4125218  
Entity Incorporation, State or Country Code DE  
Entity Address, Address Line One 9480 Telstar Avenue.  
Entity Address, Address Line Two Unit 5, El Monte  
Entity Address, State or Province CA  
Entity Address, Postal Zip Code 91731  
City Area Code 888  
Local Phone Number 638-8883  
Entity Current Reporting Status No  
Entity Interactive Data Current Yes  
Entity Filer Category Non-accelerated Filer  
Entity Small Business true  
Entity Emerging Growth Company true  
Elected Not To Use the Extended Transition Period false  
Entity Shell Company false  
Entity Common Stock, Shares Outstanding   41,485,881
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CONDENSED BALANCE SHEETS (Unaudited) - USD ($)
Aug. 31, 2020
May 31, 2020
CURRENT ASSETS:    
Cash $ 422,943 $ 409,031
Accounts receivable, net 68,796 182,201
Inventory 505,750 288,124
Prepaid expenses and other current assets 10,691 13,708
Total Current Assets 1,008,180 893,064
OTHER ASSETS:    
Property and equipment, net 41,997 31,577
Deposits 16,277 16,277
Right of use assets, net 184,370 201,984
Total Other Assets 242,644 249,838
TOTAL ASSETS 1,250,824 1,142,902
CURRENT LIABILITIES:    
Accounts payable and accrued expenses 333,396 128,851
Customer deposits 93,019 128,354
Due to related party 11,961 2,396
Equipment financing payable, current 3,300 3,300
Loans payable, current 7,382 5,002
Lease liability, current 74,939 71,896
Total Current Liabilities 523,997 339,799
LONG TERM LIABILITIES:    
Equipment financing payable 7,975 8,800
Loans payable 155,518 157,898
Lease liability, non-current 112,000 131,802
Total Long Term Liabilities 275,493 298,500
Total Liabilities 799,490 638,299
Commitments and contingencies  
STOCKHOLDERS' EQUITY:    
Preferred stock, $0.0001 par value; 20,000,000 shares authorized; none issued and outstanding
Common stock, $0.0001 par value: 100,000,000 shares authorized; 41,485,881 shares issued and outstanding as of August 31, 2020 and 41,285,881 shares issued and outstanding as of May 31, 2020 4,149 4,129
Additional paid-in capital 5,327,363 5,311,383
Accumulated deficit (4,880,178) (4,810,909)
Total Stockholders' Equity 451,334 504,603
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 1,250,824 $ 1,142,902
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CONDENSED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares
Aug. 31, 2020
May 31, 2020
Statement of Financial Position [Abstract]    
Preferred stock, par value $ 0.0001 $ 0.0001
Preferred stock, shares authorized 20,000,000 20,000,000
Preferred stock, shares issued 0 0
Preferred stock, shares outstanding 0 0
Common stock, par value $ 0.0001 $ 0.0001
Common stock, shares authorized 100,000,000 100,000,000
Common stock, shares issued 41,285,881 41,285,881
Common stock, shares outstanding 41,285,881 41,285,881
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STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
3 Months Ended
Aug. 31, 2020
Aug. 31, 2019
Income Statement [Abstract]    
Sales $ 268,454 $ 125,682
Cost of sales 136,259 45,153
Gross profit 132,195 80,529
OPERATING EXPENSES:    
Marketing and selling expenses 70,976 46,745
Compensation and related taxes 7,968 10,294
Professional and consulting expenses 58,110 28,399
General and administrative 63,181 97,965
Total Operating Expenses 200,235 183,403
LOSS FROM OPERATIONS (68,040) (102,874)
OTHER INCOME (EXPENSE):    
Interest income 7 40
Other income 2,342
Interest expense and other finance charges (1,236) (117)
Other Income (Expense), Net (1,229) 2,265
LOSS BEFORE PROVISION FOR INCOME TAXES (69,269) (100,609)
Provision for income taxes
NET LOSS $ (69,269) $ (100,609)
NET LOSS PER COMMON SHARE - Basic and diluted $ (0.00) $ (0.00)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:    
Basic and diluted 41,377,185 41,285,881
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CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)
Preferred Stock
Common Stock
Additional Paid-In Capital
Accumulated Deficit
Total
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Beginning Balance, Shares at May. 31, 2019 41,285,881      
Net Loss for the Period (100,609) (100,609)
Ending Balance at Aug. 31, 2019 $ 4,129 5,311,383 (4,738,751) 576,761
Ending Balance, Shares at Aug. 31, 2019 41,285,881      
Beginning Balance at May. 31, 2020 $ 4,129 5,311,383 (4,810,909) 504,603
Beginning Balance, Shares at May. 31, 2020 41,285,881      
Shares issued for services $ 20 15,980 16,000
Shares issued for services, Shares 200,000      
Net Loss for the Period (69,269) (69,269)
Ending Balance at Aug. 31, 2020 $ 4,149 $ 5,327,363 $ (4,880,178) $ 451,334
Ending Balance, Shares at Aug. 31, 2020 41,485,881      
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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
3 Months Ended
Aug. 31, 2020
Aug. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (69,269) $ (100,609)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation 2,564 2,770
Bad debts 574 (2,342)
Stock based compensation 16,000
Intangibles impairment 474
Non-cash lease expense 857
Change in operating assets and liabilities:    
Accounts Receivable 112,831 44,326
Inventory (217,626) (44,929)
Prepaid expenses and other current assets 3,017 (7,547)
Accounts payable and accrued expenses 204,543 101,727
Customer deposits (35,335)
NET CASH USED IN OPERATING ACTIVITIES 18,156 (6,130)
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property and equipment (12,984) (9,230)
NET CASH USED IN INVESTING ACTIVITIES (12,984) (9,230)
CASH FLOWS FROM FINANCING ACTIVITIES    
Repayment of equipment financing (825) (953)
Advances from a related party 9,565 7,649
NET CASH PROVIDED BY FINANCING ACTIVITIES 8,740 6,696
NET (DECREASE) INCREASE IN CASH 13,912 (8,664)
CASH - Beginning of period 409,031 346,179
CASH - End of period 422,943 337,515
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:    
Interest 125 117
Income taxes
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Organization
3 Months Ended
Aug. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization

Note 1 – Organization

 

Reviv3 Procare Company (the “Company”) was incorporated in the State of Delaware on May 21, 2015 as a reorganization of Reviv3 Procare, LLC which was organized on July 31, 2013. The Company is engaged in the manufacturing, marketing, sale and distribution of professional quality hair and skin care products throughout the United States, Canada, Europe and Asia.

 

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Basis of Presentation and Summary of Significant Accounting Policies
3 Months Ended
Aug. 31, 2020
Accounting Policies [Abstract]  
Basis of Presentation, Going Concern and Summary of Significant Accounting Policies

Note 2 – Basis of Presentation and Summary of Significant Accounting Policies

 

Basis of Presentation

 

The unaudited financial statements for the three months ended August 31, 2020 and 2019 have been prepared by us pursuant to the rules and regulations of the Securities and Exchange Commission. In the opinion of the management, all adjustments necessary to present fairly our financial position, results of operations, and cash flows as of August 31, 2020 and 2019, and for the periods then ended, have been made. Those adjustments consist of normal and recurring adjustments. Certain information and note disclosures normally included in our annual financial statements prepared in accordance with generally accepted accounting principles have been omitted. The unaudited financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s annual report on Form 10-K for the year ended May 31, 2020. The results of operations for the three months ended August 31, 2020 are not necessarily indicative of the results to be expected for the full year.

 

Risk and Uncertainty Concerning COVID-19 Pandemic

 

In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States and the World. We are currently monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread. All of our Chinese facilities were temporarily closed for a period of time. Most of these facilities have been reopened since July 2020. Depending on the progression of the outbreak, our ability to obtain necessary supplies and ship finished products to customers may be partly or completely disrupted globally. Also, our ability to maintain appropriate labor levels could be disrupted. If the coronavirus continues to progress, it could have a material negative impact on our results of operations and cash flow, in addition to the impact on its employees. We have concluded that while it is reasonably possible that the virus could have a negative impact on the results of operations, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. accompanying financial statements. Management is focused on growing the Company’s existing products offering, as well as its customer base, to increase its revenues. The Company cannot give assurance that it can increase its cash balances or limit its cash consumption and thus maintain sufficient cash balances for its planned operations or future acquisitions. Future business demands may lead to cash utilization at levels greater than recently experienced. The Company may need to raise additional capital in the future. However, the Company cannot assure that it will be able to raise additional capital on acceptable terms, or at all. Subject to the foregoing, management believes that the Company has sufficient capital and liquidity to fund its operations for at least one year from the date of issuance of the accompanying financial statements.

 

Going Concern

 

These financials have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities in the normal course of business. As reflected in the accompanying financial statements, the Company has a net loss of $69,269 for the three months ended August 31, 2020, and has an accumulated deficit of $4,880,178 at August 31, 2020. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of 12 months from the issuance date of this report. The ability of the Company to continue as a going concern is dependent on the Company’s ability to implement its business plan, raise capital, and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support its daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to further implement its business plan and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

 

Use of estimates

 

The preparation of the financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and the related disclosures at the date of the financial statements and during the reporting period. Actual results could materially differ from these estimates. Significant estimates made by management include, but are not limited to, the allowance for doubtful accounts, inventory valuations, the useful life of property and equipment, the valuation of lease liabilities and related right-of-use assets, the valuation of deferred tax assets, the value of stock-based compensation, and the fair value of non-cash common stock issuances.

  

Cash and cash equivalents

 

The Company considers all highly liquid debt instruments and other short-term investments with maturities of three months or less, when purchased, to be cash equivalents.  The Company maintains cash and cash equivalent balances at one financial institution that is insured by the Federal Deposit Insurance Corporation.

 

Accounts receivable and allowance for doubtful accounts

 

The Company has a policy of providing an allowance for doubtful accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable.  The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt.  Account balances deemed to be uncollectible are charged to bad debt expense and included in the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

 

Prepaid expenses and other current assets

 

Prepaid expenses and other current assets of $10,691 and $13,708 at August 31, 2020 and May 31, 2020, respectively, consist primarily of costs paid for future services which will occur within a year and cash prepayment to vendors.

 

Inventory

 

The Company values inventory, consisting of finished goods and raw materials, at the lower of cost and net realizable value. Cost is determined using an average cost method. The Company reduces inventory for the diminution of value, resulting from product obsolescence, damage or other issues affecting marketability, equal to the difference between the cost of the inventory and its net realizable value. The Company evaluates its current level of inventory considering historical sales and other factors and, based on this evaluation, classifies inventory markdowns in the statement of operations as a component of cost of goods sold. These markdowns are estimates, which could vary significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations.

  

Property and Equipment

 

Property and equipment are carried at cost less accumulated depreciation.  Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.  When assets are retired or disposed of, the cost and accumulated depreciation are removed, and any resulting gains or losses are included in the statement of operations.

 

Revenue recognition

 

Effective June 1, 2018, the Company adopted Accounting Standards Codification (“ASC”) 606, “Revenue From Contracts With Customers”, which is effective for public business entities with annual reporting periods beginning after December 15, 2017.  This new revenue recognition standard (new guidance) has a five-step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and disclosures and there was no cumulative effect of the adoption of ASC 606.

  

The Company sells a variety of hair and skin care products. The Company recognizes revenue for the agreed upon sales price when a purchase order is received from the customer and subsequently the product is shipped to the customer, which satisfies the performance obligation. Consideration paid to the customer to promote and sell the Company’s products is typically recorded as a reduction in revenues. See Note 12 for revenue disaggregation disclosures.

 

Cost of Sales

 

The primary components of cost of sales include the cost of the product and freight-in cost.

 

Shipping and Handling Costs

 

The Company accounts for shipping and handling fees in accordance with ASC 606. While amounts charged to customers for shipping products are included in revenues, the related costs of shipping products to customers are classified in marketing and selling expenses as incurred. Shipping costs included in marketing and selling expense were $12,621 and $10,292 for the three months ended August 31, 2020 and 2019, respectively.

 

Marketing, selling and advertising

 

Marketing, selling and advertising costs are expensed as incurred.

 

Customer Deposits

 

Customer deposits consisted of prepayments from customers to the Company. The Company will recognize the prepayments as revenue upon delivery of products in compliance with its revenue recognition policy.

 

Fair value measurements and fair value of financial instruments

 

The Company adopted ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that requires the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: 

 

Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities
Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data
Level 3:

Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s

own assumptions.

 

The Company analyzes all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

 

The estimated fair value of certain financial instruments, including prepaid expenses, deposits, accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments.

 

Income Taxes

 

The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.

 

The Company follows the provision of ASC 740-10 related to “Accounting for Uncertain Income Tax Positions”. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.

 

Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits.

 

The Company has adopted ASC 740-10-25, “Definition of Settlement”, which provides guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled upon the completion and examination by a taxing authority without being legally extinguished. For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open.  The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they are filed.

  

Impairment of long-lived assets  

 

The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company recorded impairment loss of $474 as an operating expense in the accompanying financial statements, for the three months ended August 31, 2019.

 

Stock-based compensation

 

Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718, “Compensation — Stock Compensation” (“ASC 718”), which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). ASC 718 also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.

 

In June 2018, the FASB issued Accounting Standards Update (“ASU”) - ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting, which simplifies several aspects of the accounting for nonemployee share-based payment transactions by expanding the scope of the stock-based compensation guidance in ASC 718 to include share-based payment transactions for acquiring goods and services from non-employees. ASU No. 2018-07 is effective for annual periods beginning after December 15, 2018, including interim periods within those annual periods. Early adoption is permitted, but entities may not adopt prior to adopting the new revenue recognition guidance in ASC 606. The Company adopted ASU No. 2018-07 on June 1, 2019 and there was no cumulative effect of adoption.

 

Lease Accounting

 

In February 2016, the FASB issued ASU No. 2016-02, Leases (“ASU 2016-02), which requires lessees to report on their balance sheets a right-of-use asset and a lease liability in connection with most lease agreements classified as operating leases under the prior guidance (ASC Topic 840). Under the new guidance, codified as ASC Topic 842, the lease liability must be measured initially based on the present value of future lease payments, subject to certain conditions. The right-of-use asset must be measured initially based on the amount of the liability, plus certain initial direct costs. The new guidance further requires that leases be classified at inception as either (a) operating leases or (b) finance leases. For operating leases, periodic expense generally is flat (straight-line) throughout the life of the lease. For finance leases, periodic expense declines over the life of the lease. The new standard, as amended, provides an option for entities to use the cumulative-effect transition method. As permitted, the Company adopted ASC Topic 842 effective June 1, 2019.

 

Net loss per share of common stock

 

Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares during the period. Diluted net loss per share is computed using the weighted average number of common shares and potentially dilutive securities outstanding during the period. At August 31, 2020 and 2019, the Company had no potentially dilutive securities outstanding.

 

Recently Issued Accounting Pronouncements

 

In November 2019, the FASB issued ASU No. 2019-08, Compensation – Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements – Share-based Consideration Payable to a Customer (“ASU 2019-08”). ASU 2019-08 requires that an entity apply the guidance in ASC 718 to measure and classify share-based payment awards granted to a customer. Under ASC 718, among other things, share-based awards to non-employees must generally be measured at the grant-date fair value of the equity instrument. For entities that have adopted the provisions of ASU 2018-07, Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-based Payment Accounting, this amendment is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. As discussed above, the Company has adopted the provisions of ASU 2018-07 on June 1, 2019 and adopted ASU 2019-08 on June 1, 2020 and it did not have a material impact on the Company’s financial statements.

 

In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes (“ASU 2019-12”). ASU 2019-12, among other things, (a) eliminates the exception to the incremental approach for intra-period tax allocation when there is a loss from continuing operations and income (or a gain) from other items, (b) eliminates the exception to the general methodology for calculating income taxes in an interim period when the year-to-date loss exceeds the anticipated loss for the year, (c) requires than an entity recognize a franchise tax (or a similar tax) that is partially based on income as an income-based tax and account for any incremental amount incurred as a non-income-based tax, and (d) requires than an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation for the interim period that includes the enactment date. For public companies, these amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted but must involve the adoption of all amendments contained in ASU 2019-12 concurrently. The Company has not adopted ASU 2019-12 and is evaluating the potential impact of adoption on its financial statements.

 

Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

XML 20 R9.htm IDEA: XBRL DOCUMENT v3.20.2
Accounts Receivable
3 Months Ended
Aug. 31, 2020
Receivables [Abstract]  
Accounts Receivable

Note 3 – Accounts Receivable

 

Accounts receivable, consisted of the following:

 

   August 31, 2020  May 31, 2020
Accounts Receivable  $71,188   $184,019 
Less: Allowance for doubtful accounts   (2,392)   (1,818)
Total  $68,796   $182,201 

 

The Company recorded bad debt expense of $574 and a bad debts recovery of $2,342 during the three months ended August 31, 2020 and 2019, respectively.

XML 21 R10.htm IDEA: XBRL DOCUMENT v3.20.2
Inventory
3 Months Ended
Aug. 31, 2020
Inventory Disclosure [Abstract]  
Inventory

Note 4 – Inventory

 

Inventory consisted of the following:

 

   August 31, 2020  May 31, 2020
Finished Goods  $28,215   $29,839 
Raw Materials   477,535    258,285 
Total  $505,750   $288,124 

 

At August 31, 2020 and May 31, 2020, inventory held at third party locations amounted to $556 and $556, respectively. At August 31 and May 31, 2020, inventory in- transit amounted to $0.

XML 22 R11.htm IDEA: XBRL DOCUMENT v3.20.2
Property and Equipment
3 Months Ended
Aug. 31, 2020
Property, Plant and Equipment [Abstract]  
Property and Equipment

Note 5 – Property and Equipment

 

Property and equipment, stated at cost, consisted of the following:

 

   Estimated Life  August 31, 2020  May 31, 2020
Furniture and Fixtures  5 years  $5,759   $5,759 
Computer Equipment  3 years   17,392    17,392 
Plant Equipment  5-10 years   42,704    29,720 
Less: Accumulated Depreciation      (23,858)   (21,294)
Total     $41,997   $31,577 

 

Depreciation expense amounted to $2,564 and $2,770 for the three months ended August 31, 2020 and 2019, respectively. 

XML 23 R12.htm IDEA: XBRL DOCUMENT v3.20.2
Accounts Payable and Accrued Expenses
3 Months Ended
Aug. 31, 2020
Payables and Accruals [Abstract]  
Accounts Payable and Accrued Expenses

Note 6 – Accounts Payable and Accrued Expenses

 

Accounts payable and accrued expenses comprised of the following:

 

   August 31, 2020  May 31, 2020
Trade Payables  $299,2160   $98,608 
Credit Cards   14,418    10,378 
Accrued Compensation for Services   18,313    18,313 
Other   1,402    1,522 
Total  $333,396   $128,851 
XML 24 R13.htm IDEA: XBRL DOCUMENT v3.20.2
Equipment Financing Payable
3 Months Ended
Aug. 31, 2020
Notes to Financial Statements  
Equipment Financing Payable

Note 7 – Equipment Financing Payable

 

During the year ended May 31, 2019, the Company purchased a forklift under an installment purchase plan. The loan amount is $16,500 payable in 60 monthly installment payments of $317 comprising of principal payment of $275 and interest payment of $42. As of August 31, 2020, and May 31, 2020, the balance outstanding on the loan was $11,275 and $12,100. $3,300 of the loan is payable within one year and the balance $7,975, is payable after one year from August 31, 2020. The Company recorded an interest expense of $125 and $117, respectively on the loan in the accompanying unaudited financial statements for the three months ended August 31, 2020 and 2019, respectively.

 

The amounts of loan payments due in the next five years ended August 31, are as follows:

 

2021  $3,300 
2022   3,300 
2023   3,300 
2024   1,375 
Total  $11,275 
XML 25 R14.htm IDEA: XBRL DOCUMENT v3.20.2
Loans Payable
3 Months Ended
Aug. 31, 2020
Debt Disclosure [Abstract]  
Loans Payable

Note 8 - Loans Payable

 

On May 8, 2020, a commercial bank granted to the Company a loan (the “Loan”) in the amount of $12,900, which is administered under the authority and regulations of the U.S. Small Business Administration pursuant to the Paycheck Protection Program (the “PPP”) of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The Loan, which is evidenced by a note dated May 8, 2020, bears interest at an annual rate of 1.0% and matures on May 8, 2022. The Note may be prepaid without penalty, at the option of the Company, at any time prior to maturity. Proceeds from loans granted under the CARES Act are intended to be used for payroll, costs to continue employee group health care benefits, rent, utilities, and certain other qualified costs (collectively, “qualifying expenses”). The Company intends to use the loan proceeds for qualifying expenses. The Company’s borrowings under the Loan may be eligible for loan forgiveness if used for qualifying expenses incurred during the “covered period,” as defined in the CARES Act, except that the amount of loan forgiveness is limited to the amount of qualifying expenses incurred during the 8-week period or optional 24-week period, commencing on the loan effective date. In addition, the amount of any loan forgiveness may be reduced if there is a decrease in the average number of full-time equivalent employees of the Company during the covered period, compared to the comparable period in the prior calendar year. The Company’s indebtedness, after any such loan forgiveness, is payable in 18 equal monthly installments commencing on November 8, 2020, with all amounts due and payable by the maturity.

 

During the year ended May 31, 2020, a commercial bank granted to the Company a loan (the “Loan”) in the amount of $150,000, which is administered under the authority and regulations of the U.S. Small Business Administration pursuant to the Economic Injury Disaster Loan Program (the “EIDL”) of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The Loan, which is evidenced by a note dated May 18, 2020, bears interest at an annual rate of 3.75% and is payable installments of $731 per month, beginning May 18, 2021 until May 13, 2050. The Company has to maintain a hazard insurance policy including fire, lightning, and extended coverage on all items used to secure this loan to at least 80% of the insurable value. Proceeds from loans granted under the CARES Act are intended to be used for payroll, costs to continue employee group health care benefits, rent, utilities, and certain other qualified costs (collectively, “qualifying expenses”). The Company intends to use the loan proceeds for qualifying expenses. The Company’s borrowings under the loan may be eligible for up to $10,000 of loan forgiveness. 

 

Loans Payable  August 31, 2020  May 31, 2020
Paycheck Protection Program (PPP)  $12,900   $12,900 
Economic Injury Disaster Loan Program (EIDL)   150,000    150,000 
    162,900    162,900 
Less: Current portion   (7,382)   (5,002)
Loans Payable, Non-current portion  $155,518   $157,898 

  

The amounts of loan payments due in the next five years ended August 31, are as follows:

 

 2021   $7,382 
 2022    9,546 
 2023    3,155 
 2024    3,276 
 2025    3,401 
 Thereafter    136,140 
 Total    $162,900 
XML 26 R15.htm IDEA: XBRL DOCUMENT v3.20.2
Stockholders' Equity
3 Months Ended
Aug. 31, 2020
Equity [Abstract]  
Stockholders' Equity

Note 9 – Stockholders’ Equity

 

Shares Authorized

 

The authorized capital of the Company consists of 100,000,000 shares of common stock, par value $0.0001 per share and 20,000,000 shares of preferred stock, par value $0.0001 per share.

 

Preferred Stock

 

The preferred stock may be issued from time to time in one or more series. The Board of Directors of the Company is expressly authorized to provide for the issuance of all or any of the shares of the preferred stock in one or more series, and to fix the number of shares and to determine or alter, for each such series, such voting powers, full or limited, or no voting powers and such designations, preferences, and relative, participating, optional, or other rights and such qualifications, limitations, or restrictions thereof, as shall be stated and expressed until the resolution adopted by the Board of Directors providing the issuance of such shares. The Board of Directors is also expressly authorized to increase or decrease the number of shares of any series subsequent to the issue of shares of that series. In case the number of shares of any such series shall be so decreased, the decrease shall resume the status that they had prior to the adoption of the resolution originally fixing the number of shares of such series.

 

Common Stock

 

As of August 31, 2020, 41,485,881 shares of common stock were issued and outstanding. 

 

On July 20, 2020, the Company granted 200,000 shares of common stock to a consultant for past services. The shares were valued at fair market value of $16,000 on the date of issuance based on the closing price of the Company’s common share of $0.08 on the grant date.

 

No shares of common stock were issued during the three months ended August 31, 2019.

XML 27 R16.htm IDEA: XBRL DOCUMENT v3.20.2
Commitments and Contingencies
3 Months Ended
Aug. 31, 2020
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

Note 10 – Commitments and Contingencies

 

Leases

 

As discussed in Note 2 above, the Company adopted ASU No. 2016-02, Leases on June 1, 2019, which require lessees to report on their balance sheets a right-of-use asset and a lease liability in connection with most lease agreements classified as operating leases under the prior guidance. The Company has a lease agreement in connection with its office and warehouse facility in California under an operating lease which expired in October 2019. On December 1, 2019, the Company signed an extension of the lease for 3 years. The rent will be $7,567 per month for the first year and increase by a certain amount each year.

 

The Company treats a contract as a lease when the contract conveys the right to use a physically distinct asset for a period of time in exchange for consideration, or the Company directs the use of the asset and obtains substantially all the economic benefits of the asset. These leases are recorded as right-of-use (“ROU”) assets and lease obligation liabilities for leases with terms greater than 12 months. ROU assets represent the Company’s right to use an underlying asset for the entirety of the lease term. Lease liabilities represent the Company’s obligation to make payments over the life of the lease. A ROU asset and a lease liability are recognized at commencement of the lease based on the present value of the lease payments over the life of the lease. Initial direct costs are included as part of the ROU asset upon commencement of the lease. Since the interest rate implicit in a lease is generally not readily determinable for the operating leases, the Company uses an incremental borrowing rate to determine the present value of the lease payments. The incremental borrowing rate represents the rate of interest the Company would have to pay to borrow on a collateralized basis over a similar lease term to obtain an asset of similar value.

 

The Company reviews the impairment of ROU assets consistent with the approach applied for the Company’s other long-lived assets. The Company reviews the recoverability of long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on the Company’s ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations.

 

Lease expense is recognized on a straight-line basis over the lease term, while variable lease payments are expensed as incurred. Variable payments change due to facts or circumstances occurring after the commencement date, other than the passage of time, and do not result in a remeasurement of lease liabilities. The Company’s lease agreements do not contain any residual value guarantees or restrictive covenants.

 

Pursuant to the new standard, the Company recorded an initial lease liability of $235,748 and an initial right of use asset in the same amount. During the three months ended August 31, 2020, the Company recorded a lease expense in the amount of $23,559. As of August 31, 2020, the lease liability balance was $186,939 and the right of use asset balance was $184,370. A lease term of three years and a discount rate of 12% was used.

 

Supplemental balance sheet information related to leases was as follows:

 

   August 31, 2020
Assets     
Right of use assets  $235,748 
Accumulated reduction   (51,378)
Operating lease assets, net  $184,370 
      
Liabilities     
Lease liability  $235,748 
Accumulated reduction   (48,809)
Total lease liability, net   186,939 
Current portion   (74,939)
Non-current portion  $112,000 

 

Maturities of operating lease liabilities were as follows as of August 31, 2020:

 

Operating Lease   
Year 1  $93,378 
Year 2   96,805 
Year 3   24,415 
Total   214,598 
Less: Imputed interest   (27,659)
Present value of lease liabilities   186,939 
Less: current portion   (74,939)
Non- current portion  $112,000 

 

Rent expense, prior to the signing of the new lease agreement, amounted to $0 and $23,666 for the three months ended August 31, 2020 and 2019, respectively.

XML 28 R17.htm IDEA: XBRL DOCUMENT v3.20.2
Related Party Transactions
3 Months Ended
Aug. 31, 2020
Related Party Transactions [Abstract]  
Related Party Transactions

Note 11 – Related Party Transactions

 

The Company’s Chief Executive Officer, from time to time, provided advances to the Company for working capital purposes. At August 31, 2020 and May 31, 2020, the Company had a payable to the officer of $11,961 and $2,396, respectively. These advances are due on demand and non-interest bearing.

XML 29 R18.htm IDEA: XBRL DOCUMENT v3.20.2
Concentrations and Revenue Disaggregation
3 Months Ended
Aug. 31, 2020
Risks and Uncertainties [Abstract]  
Concentrations and Revenue Disaggregation

Note 12 – Concentrations and Revenue Disaggregation

 

Concentration of Credit Risk

 

Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of trade accounts receivable and cash deposits, investments and cash equivalents instruments. The Company maintains its cash in bank deposits accounts. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At August 31, 2020 the Company held cash of approximately $161,797, in excess of federally insured limits. The Company has not experienced any losses in such accounts through August 31, 2020.

 

Concentration of Revenue, Product Line, Accounts Receivable and Supplier

 

During the three months ended August 31, 2020 sales to three customers, which each represented over 10% of our total sales, aggregated to approximately 160% of the Company’s net sales at 11%, 12%, and 40%. During the three months ended August 31, 2019 sales to four customers, which each represented over 10% of our total sales, aggregated to approximately 54% of the Company’s net sales at 15%, 15%, 13% and 11%.

 

During the three months ended August 31, 2020, sales to customers outside the United States represented approximately 26% which consisted of sales in Canada. During the three months ended August 31, 2019 sales to customers outside the United States represented approximately 51% which consisted of 30% from Canada, 15% from Italy and 6% from UK.

 

During the three months ended August 31, 2020, sales by product lines which each represented over 10% of sales consisted of approximately 22% from sale of introductory kit (shampoo, conditioner and treatment spray), 12% from prep cleanser and shampoo and 39% from sale of fragrance shampoo and conditioner. During the three months ended August 31, 2019, sales by product lines which each represented over 10% of sales consisted of approximately 29% from sales of prep cleanser and shampoo, 16% from sale of moisturizer and conditioner and 30% from sale of introductory kit (shampoo, conditioner and treatment spray).

 

During the three months ended August 31, 2020 and 2019, sales by product line comprised of the following:

 

   For the Three Months ended
Hair Care Products  August 31, 2020  August 31, 2019
Shampoos and Conditioners   86%   80%
Ancillary Products   14%   20%
Total   100%   100%

 

As of August 31, 2020, accounts receivable from four customers represented approximately 95% at 14%, 19%, 27%, and 35% and at May 31, 2020, accounts receivable from one customer represented approximately 69%, respectively.

 

The Company purchased inventories and products from one vendor totaling approximately $250,514 (86% of the purchases) and two vendors totaling approximately $116,698 (85% of the purchases at 70% and 15%) during the three months ended August 31, 2020 and 2019, respectively.

XML 30 R19.htm IDEA: XBRL DOCUMENT v3.20.2
Basis of Presentation and Summary of Significant Accounting Policies (Policies)
3 Months Ended
Aug. 31, 2020
Accounting Policies [Abstract]  
Basis of Presentation

Basis of Presentation

 

The unaudited financial statements for the three months ended August 31, 2020 and 2019 have been prepared by us pursuant to the rules and regulations of the Securities and Exchange Commission. In the opinion of the management, all adjustments necessary to present fairly our financial position, results of operations, and cash flows as of August 31, 2020 and 2019, and for the periods then ended, have been made. Those adjustments consist of normal and recurring adjustments. Certain information and note disclosures normally included in our annual financial statements prepared in accordance with generally accepted accounting principles have been omitted. The unaudited financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s annual report on Form 10-K for the year ended May 31, 2020. The results of operations for the three months ended August 31, 2020 are not necessarily indicative of the results to be expected for the full year.

Risk and Uncertainty Concerning COVID-19 Pandemic

Risk and Uncertainty Concerning COVID-19 Pandemic

 

In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States and the World. We are currently monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread. All of our Chinese facilities were temporarily closed for a period of time. Most of these facilities have been reopened since July 2020. Depending on the progression of the outbreak, our ability to obtain necessary supplies and ship finished products to customers may be partly or completely disrupted globally. Also, our ability to maintain appropriate labor levels could be disrupted. If the coronavirus continues to progress, it could have a material negative impact on our results of operations and cash flow, in addition to the impact on its employees. We have concluded that while it is reasonably possible that the virus could have a negative impact on the results of operations, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. accompanying financial statements. Management is focused on growing the Company’s existing products offering, as well as its customer base, to increase its revenues. The Company cannot give assurance that it can increase its cash balances or limit its cash consumption and thus maintain sufficient cash balances for its planned operations or future acquisitions. Future business demands may lead to cash utilization at levels greater than recently experienced. The Company may need to raise additional capital in the future. However, the Company cannot assure that it will be able to raise additional capital on acceptable terms, or at all. Subject to the foregoing, management believes that the Company has sufficient capital and liquidity to fund its operations for at least one year from the date of issuance of the accompanying financial statements.

Going Concern

Going Concern

 

These financials have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities in the normal course of business. As reflected in the accompanying financial statements, the Company has a net loss of $69,269 for the three months ended August 31, 2020, and has an accumulated deficit of $4,880,178 at August 31, 2020. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of 12 months from the issuance date of this report. The ability of the Company to continue as a going concern is dependent on the Company’s ability to implement its business plan, raise capital, and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support its daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to further implement its business plan and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Use of Estimates

Use of estimates

 

The preparation of the financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and the related disclosures at the date of the financial statements and during the reporting period. Actual results could materially differ from these estimates. Significant estimates made by management include, but are not limited to, the allowance for doubtful accounts, inventory valuations, the useful life of property and equipment, the valuation of lease liabilities and related right-of-use assets, the valuation of deferred tax assets, the value of stock-based compensation, and the fair value of non-cash common stock issuances.

Cash and Cash Equivalents

Cash and cash equivalents

 

The Company considers all highly liquid debt instruments and other short-term investments with maturities of three months or less, when purchased, to be cash equivalents.  The Company maintains cash and cash equivalent balances at one financial institution that is insured by the Federal Deposit Insurance Corporation.

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable and allowance for doubtful accounts

 

The Company has a policy of providing an allowance for doubtful accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable.  The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt.  Account balances deemed to be uncollectible are charged to bad debt expense and included in the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets

 

Prepaid expenses and other current assets of $10,691 and $13,708 at August 31, 2020 and May 31, 2020, respectively, consist primarily of costs paid for future services which will occur within a year and cash prepayment to vendors.

Inventory

Inventory

 

The Company values inventory, consisting of finished goods and raw materials, at the lower of cost and net realizable value. Cost is determined using an average cost method. The Company reduces inventory for the diminution of value, resulting from product obsolescence, damage or other issues affecting marketability, equal to the difference between the cost of the inventory and its net realizable value. The Company evaluates its current level of inventory considering historical sales and other factors and, based on this evaluation, classifies inventory markdowns in the statement of operations as a component of cost of goods sold. These markdowns are estimates, which could vary significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations.

Property and Equipment

Property and Equipment

 

Property and equipment are carried at cost less accumulated depreciation.  Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.  When assets are retired or disposed of, the cost and accumulated depreciation are removed, and any resulting gains or losses are included in the statement of operations.

Revenue Recognition

Revenue recognition

 

Effective June 1, 2018, the Company adopted Accounting Standards Codification (“ASC”) 606, “Revenue From Contracts With Customers”, which is effective for public business entities with annual reporting periods beginning after December 15, 2017.  This new revenue recognition standard (new guidance) has a five-step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and disclosures and there was no cumulative effect of the adoption of ASC 606.

  

The Company sells a variety of hair and skin care products. The Company recognizes revenue for the agreed upon sales price when a purchase order is received from the customer and subsequently the product is shipped to the customer, which satisfies the performance obligation. Consideration paid to the customer to promote and sell the Company’s products is typically recorded as a reduction in revenues. See Note 12 for revenue disaggregation disclosures.

Cost of Sales

Cost of Sales

 

The primary components of cost of sales include the cost of the product and freight-in cost.

Shipping and Handling Costs

Shipping and Handling Costs

 

The Company accounts for shipping and handling fees in accordance with ASC 606. While amounts charged to customers for shipping products are included in revenues, the related costs of shipping products to customers are classified in marketing and selling expenses as incurred. Shipping costs included in marketing and selling expense were $12,621 and $10,292 for the three months ended August 31, 2020 and 2019, respectively.

Marketing, Selling and Advertising

Marketing, selling and advertising

 

Marketing, selling and advertising costs are expensed as incurred.

Customer Deposits

Customer Deposits

 

Customer deposits consisted of prepayments from customers to the Company. The Company will recognize the prepayments as revenue upon delivery of products in compliance with its revenue recognition policy.

Fair Value Measurements and Fair Value of Financial Instruments

Fair value measurements and fair value of financial instruments

 

The Company adopted ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that requires the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: 

 

Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities
Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data
Level 3:

Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s

own assumptions.

 

The Company analyzes all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

 

The estimated fair value of certain financial instruments, including prepaid expenses, deposits, accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments.

Income Taxes

Income Taxes

 

The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.

 

The Company follows the provision of ASC 740-10 related to “Accounting for Uncertain Income Tax Positions”. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.

 

Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits.

 

The Company has adopted ASC 740-10-25, “Definition of Settlement”, which provides guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled upon the completion and examination by a taxing authority without being legally extinguished. For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open.  The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they are filed.

Impairment of Long-Lived Assets

Impairment of long-lived assets  

 

The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company recorded impairment loss of $474 as an operating expense in the accompanying financial statements, for the three months ended August 31, 2019.

Stock-based Compensation

Stock-based compensation

 

Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718, “Compensation — Stock Compensation” (“ASC 718”), which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). ASC 718 also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.

 

In June 2018, the FASB issued Accounting Standards Update (“ASU”) - ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting, which simplifies several aspects of the accounting for nonemployee share-based payment transactions by expanding the scope of the stock-based compensation guidance in ASC 718 to include share-based payment transactions for acquiring goods and services from non-employees. ASU No. 2018-07 is effective for annual periods beginning after December 15, 2018, including interim periods within those annual periods. Early adoption is permitted, but entities may not adopt prior to adopting the new revenue recognition guidance in ASC 606. The Company adopted ASU No. 2018-07 on June 1, 2019 and there was no cumulative effect of adoption.

Lease Accounting

Lease Accounting

 

In February 2016, the FASB issued ASU No. 2016-02, Leases (“ASU 2016-02), which requires lessees to report on their balance sheets a right-of-use asset and a lease liability in connection with most lease agreements classified as operating leases under the prior guidance (ASC Topic 840). Under the new guidance, codified as ASC Topic 842, the lease liability must be measured initially based on the present value of future lease payments, subject to certain conditions. The right-of-use asset must be measured initially based on the amount of the liability, plus certain initial direct costs. The new guidance further requires that leases be classified at inception as either (a) operating leases or (b) finance leases. For operating leases, periodic expense generally is flat (straight-line) throughout the life of the lease. For finance leases, periodic expense declines over the life of the lease. The new standard, as amended, provides an option for entities to use the cumulative-effect transition method. As permitted, the Company adopted ASC Topic 842 effective June 1, 2019.

Net Loss Per Share of Common Stock

Net loss per share of common stock

 

Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares during the period. Diluted net loss per share is computed using the weighted average number of common shares and potentially dilutive securities outstanding during the period. At August 31, 2020 and 2019, the Company had no potentially dilutive securities outstanding.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

 

In November 2019, the FASB issued ASU No. 2019-08, Compensation – Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements – Share-based Consideration Payable to a Customer (“ASU 2019-08”). ASU 2019-08 requires that an entity apply the guidance in ASC 718 to measure and classify share-based payment awards granted to a customer. Under ASC 718, among other things, share-based awards to non-employees must generally be measured at the grant-date fair value of the equity instrument. For entities that have adopted the provisions of ASU 2018-07, Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-based Payment Accounting, this amendment is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. As discussed above, the Company has adopted the provisions of ASU 2018-07 on June 1, 2019 and adopted ASU 2019-08 on June 1, 2020 and it did not have a material impact on the Company’s financial statements.

 

In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes (“ASU 2019-12”). ASU 2019-12, among other things, (a) eliminates the exception to the incremental approach for intra-period tax allocation when there is a loss from continuing operations and income (or a gain) from other items, (b) eliminates the exception to the general methodology for calculating income taxes in an interim period when the year-to-date loss exceeds the anticipated loss for the year, (c) requires than an entity recognize a franchise tax (or a similar tax) that is partially based on income as an income-based tax and account for any incremental amount incurred as a non-income-based tax, and (d) requires than an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation for the interim period that includes the enactment date. For public companies, these amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted but must involve the adoption of all amendments contained in ASU 2019-12 concurrently. The Company has not adopted ASU 2019-12 and is evaluating the potential impact of adoption on its financial statements.

 

Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

XML 31 R20.htm IDEA: XBRL DOCUMENT v3.20.2
Accounts Receivable (Tables)
3 Months Ended
Aug. 31, 2020
Receivables [Abstract]  
Schedule of accounts receivable

Accounts receivable, consisted of the following:

 

   August 31, 2020  May 31, 2020
Accounts Receivable  $71,188   $184,019 
Less: Allowance for doubtful accounts   (2,392)   (1,818)
Total  $68,796   $182,201 
XML 32 R21.htm IDEA: XBRL DOCUMENT v3.20.2
Inventory (Tables)
3 Months Ended
Aug. 31, 2020
Inventory Disclosure [Abstract]  
Schedule of inventory

Inventory consisted of the following:

 

   August 31, 2020  May 31, 2020
Finished Goods  $28,215   $29,839 
Raw Materials   477,535    258,285 
Total  $505,750   $288,124 
XML 33 R22.htm IDEA: XBRL DOCUMENT v3.20.2
Property and Equipment (Tables)
3 Months Ended
Aug. 31, 2020
Property, Plant and Equipment [Abstract]  
Schedule of property and equipment

Property and equipment, stated at cost, consisted of the following:

 

   Estimated Life  August 31, 2020  May 31, 2020
Furniture and Fixtures  5 years  $5,759   $5,759 
Computer Equipment  3 years   17,392    17,392 
Plant Equipment  5-10 years   42,704    29,720 
Less: Accumulated Depreciation      (23,858)   (21,294)
Total     $41,997   $31,577 
XML 34 R23.htm IDEA: XBRL DOCUMENT v3.20.2
Accounts Payable and Accrued Expenses (Tables)
3 Months Ended
Aug. 31, 2020
Payables and Accruals [Abstract]  
Schedule of Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses comprised of the following:

 

   August 31, 2020  May 31, 2020
Trade Payables  $299,2160   $98,608 
Credit Cards   14,418    10,378 
Accrued Compensation for Services   18,313    18,313 
Other   1,402    1,522 
Total  $333,396   $128,851 
XML 35 R24.htm IDEA: XBRL DOCUMENT v3.20.2
Equipment Financing Payable (Tables)
3 Months Ended
Aug. 31, 2020
Notes to Financial Statements  
Schedule of Loan Payment Due

The amounts of loan payments due in the next five years ended August 31, are as follows:

 

2021  $3,300 
2022   3,300 
2023   3,300 
2024   1,375 
Total  $11,275 
XML 36 R25.htm IDEA: XBRL DOCUMENT v3.20.2
Loans Payable (Tables)
3 Months Ended
Aug. 31, 2020
Disclosure Loans Payable Tables Abstract  
Schedule of Loan Payable

The Company’s borrowings under the loan may be eligible for up to $10,000 of loan forgiveness. 

 

Loans Payable  August 31, 2020  May 31, 2020
Paycheck Protection Program (PPP)  $12,900   $12,900 
Economic Injury Disaster Loan Program (EIDL)   150,000    150,000 
    162,900    162,900 
Less: Current portion   (7,382)   (5,002)
Loans Payable, Non-current portion  $155,518   $157,898 
Schedule of loan payments due in the next five years

The amounts of loan payments due in the next five years ended August 31, are as follows:

 

 2021   $7,382 
 2022    9,546 
 2023    3,155 
 2024    3,276 
 2025    3,401 
 Thereafter    136,140 
 Total    $162,900 
XML 37 R26.htm IDEA: XBRL DOCUMENT v3.20.2
Commitments and Contingencies (Tables)
3 Months Ended
Aug. 31, 2020
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Supplemental balance sheet information

Supplemental balance sheet information related to leases was as follows:

 

   August 31, 2020
Assets     
Right of use assets  $235,748 
Accumulated reduction   (51,378)
Operating lease assets, net  $184,370 
      
Liabilities     
Lease liability  $235,748 
Accumulated reduction   (48,809)
Total lease liability, net   186,939 
Current portion   (74,939)
Non-current portion  $112,000 
Schedule of future minimum rental payments required under operating lease

Maturities of operating lease liabilities were as follows as of August 31, 2020:

 

Operating Lease   
Year 1  $93,378 
Year 2   96,805 
Year 3   24,415 
Total   214,598 
Less: Imputed interest   (27,659)
Present value of lease liabilities   186,939 
Less: current portion   (74,939)
Non- current portion  $112,000 
XML 38 R27.htm IDEA: XBRL DOCUMENT v3.20.2
Concentrations and Revenue Aggregation (Tables)
3 Months Ended
Aug. 31, 2020
Concentrations And Revenue Aggregation  
Schedule of Sales by Product Line

During the three months ended August 31, 2020 and 2019, sales by product line comprised of the following:

 

   For the Three Months ended
Hair Care Products  August 31, 2020  August 31, 2019
Shampoos and Conditioners   86%   80%
Ancillary Products   14%   20%
Total   100%   100%
XML 39 R28.htm IDEA: XBRL DOCUMENT v3.20.2
Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($)
3 Months Ended
Aug. 31, 2020
Aug. 31, 2019
May 31, 2020
Accounting Policies [Abstract]      
Prepaid expenses and other current assets $ 10,691   $ 13,708
Shipping costs $ 12,621 $ 10,292  
XML 40 R29.htm IDEA: XBRL DOCUMENT v3.20.2
Accounts Receivable (Details) - USD ($)
Aug. 31, 2020
May 31, 2020
Receivables [Abstract]    
Accounts receivable $ 71,188 $ 184,019
Less: Allowance for bad accounts (2,392) (1,818)
Accounts receivable, net $ 68,796 $ 182,201
XML 41 R30.htm IDEA: XBRL DOCUMENT v3.20.2
Accounts Receivable (Details Narrative) - USD ($)
3 Months Ended
Aug. 31, 2020
Aug. 31, 2019
Receivables [Abstract]    
Bad debt expense $ 574 $ (2,342)
XML 42 R31.htm IDEA: XBRL DOCUMENT v3.20.2
Inventory (Details) - USD ($)
Aug. 31, 2020
May 31, 2020
Inventory Disclosure [Abstract]    
Finished goods $ 28,215 $ 29,839
Raw materials 477,535 258,285
Inventory, net $ 505,750 $ 288,124
XML 43 R32.htm IDEA: XBRL DOCUMENT v3.20.2
Inventory (Details Narrative) - USD ($)
Aug. 31, 2020
May 31, 2020
Inventory Disclosure [Abstract]    
Inventory held at third party locations $ 556 $ 556
XML 44 R33.htm IDEA: XBRL DOCUMENT v3.20.2
Property and Equipment (Details) - USD ($)
3 Months Ended
Aug. 31, 2020
May 31, 2020
Less: Accumulated depreciation $ (23,858) $ (21,294)
Property and equipment net $ 41,997 31,577
Computer Equipment [Member]    
Estimated life 3 years  
Property and equipment gross $ 17,392 17,392
Machinery and Equipment [Member]    
Property and equipment gross $ 20,490 29,720
Furniture and Fixtures [Member]    
Estimated life 5 years  
Property and equipment gross $ 5,759 $ 5,759
Minimum [Member] | Machinery and Equipment [Member]    
Estimated life 5 years  
Maximum [Member] | Machinery and Equipment [Member]    
Estimated life 10 years  
XML 45 R34.htm IDEA: XBRL DOCUMENT v3.20.2
Property and Equipment (Details Narrative) - USD ($)
3 Months Ended
Aug. 31, 2020
Aug. 31, 2019
Property and Equipment (Textual)    
Depreciation expense $ 2,564 $ 2,770
XML 46 R35.htm IDEA: XBRL DOCUMENT v3.20.2
Accounts Payable and Accrued Expenses (Details) - USD ($)
Aug. 31, 2020
May 31, 2020
Payables and Accruals [Abstract]    
Trade Payables $ 299,263 $ 98,608
Credit Cards 14,418 10,378
Accrued Compensation for Services 18,313 18,313
Other 1,402 1,522
Accounts Payable and Accrued Expenses, net $ 333,396 $ 128,851
XML 47 R36.htm IDEA: XBRL DOCUMENT v3.20.2
Equipment Financing Payable (Details) - USD ($)
Aug. 31, 2020
May 31, 2020
Notes to Financial Statements    
2021 $ 3,300 $ 3,300
2022 3,300  
2023 3,300  
2024 1,375  
Total $ 11,275  
XML 48 R37.htm IDEA: XBRL DOCUMENT v3.20.2
Loans Payable (Details) - USD ($)
Aug. 31, 2020
May 31, 2020
Loan Payable $ 162,900 $ 162,900
Less: Current portion (7,382) (5,002)
Loans Payable, Non-current portion 155,518 157,898
Paycheck Protection Program [Member]    
Loan Payable 12,900 12,900
Economic Injury Disaster Loan Program [Member]    
Loan Payable $ 150,000 $ 150,000
XML 49 R38.htm IDEA: XBRL DOCUMENT v3.20.2
Loans Payable (Details 2) - USD ($)
Aug. 31, 2020
May 31, 2020
Loans Payable [Abstract]    
2021 $ 7,382  
2022 9,546  
2023 3,155  
2024 3,155  
2025 3,401  
Thereafter 136,140  
Total $ 162,900 $ 162,900
XML 50 R39.htm IDEA: XBRL DOCUMENT v3.20.2
Stockholders' Equity (Details Narrative) - $ / shares
Aug. 31, 2020
May 31, 2020
Stockholders' Equity (Textual)    
Common Stock, Shares Authorized 100,000,000 100,000,000
Common Stock, Par Value Per Share $ 0.0001 $ 0.0001
Common Stock, Shares, Issued 41,285,881 41,285,881
Common Stock, Shares, Outstanding 41,285,881 41,285,881
Preferred Stock, Shares Authorized 20,000,000 20,000,000
Preferred Stock, Par Value Per Share $ 0.0001 $ 0.0001
XML 51 R40.htm IDEA: XBRL DOCUMENT v3.20.2
Commitments and Contingencies (Details) - USD ($)
Aug. 31, 2020
May 31, 2020
Schedule of Future minimum rental payments for operating lease    
1 Year $ 93,378  
2 Years 96,805  
3 Years 24,415  
Total 214,598  
Less: Imputed interest (27,659)  
Present value of lease liabilities 186,939  
Less: current portion (74,939) $ (71,896)
Non- current portion $ 112,000 $ 131,802
XML 52 R41.htm IDEA: XBRL DOCUMENT v3.20.2
Commitments and Contingencies (Details Narrative) - USD ($)
3 Months Ended
Aug. 31, 2020
May 31, 2020
Commitments and Contingencies (Textual)    
Lease agreement, description The Company has a lease agreement in connection with its office and warehouse facility in California under an operating lease which expired in October 2019. On December 1, 2019, the Company signed an extension of the lease for 3 years. The rent will be $7,567.34 per month for the first year and increase by a certain amount each year.  
Lease agreement period   3 years
Monthly base rent $ 7,567  
XML 53 R42.htm IDEA: XBRL DOCUMENT v3.20.2
Related Party Transactions (Details Narrative) - USD ($)
Aug. 31, 2020
May 31, 2020
Related Party Transactions (Textual)    
Amount payable to officers $ 11,961 $ 2,396
XML 54 R43.htm IDEA: XBRL DOCUMENT v3.20.2
Concentrations and Revenue Aggregation (Details Narrative)
3 Months Ended 12 Months Ended
Aug. 31, 2020
USD ($)
Customer
Aug. 31, 2019
USD ($)
Customer
Vendor
May 31, 2020
USD ($)
Customer
Vendor
Concentrations (Textual)      
Amount of FDIC $ 250,000    
Held in cash $ 161,797    
Sales Revenue, Net [Member]      
Concentrations (Textual)      
Number of customers | Customer 3 4  
Concentration risk percentage 63.00% 54.00%  
Accounts Receivable [Member]      
Concentrations (Textual)      
Number of customers | Customer 4   1
Concentration risk percentage 95.00%   69.00%
Vendors [Member]      
Concentrations (Textual)      
Number of vendors | Vendor   2 1
Purchased inventories and products   $ 116,698 $ 250,514
Percentage of purchases   85.00% 86.00%
Outside UNITED STATES [Member] | Sales Revenue, Net [Member]      
Concentrations (Textual)      
Concentration risk percentage 26.00%    
CANADA [Member] | Sales Revenue, Net [Member]      
Concentrations (Textual)      
Concentration risk percentage 30.00%    
UK [Member] | Sales Revenue, Net [Member]      
Concentrations (Textual)      
Concentration risk percentage 6.00%    
Italy [Member] | Sales Revenue, Net [Member]      
Concentrations (Textual)      
Concentration risk percentage 15.00%    
Product [Member] | Sales Revenue, Net [Member]      
Concentrations (Textual)      
Concentration risk percentage 100.00% 100.00%  
Shampoos and Conditioners [Member] | Sales Revenue, Net [Member]      
Concentrations (Textual)      
Concentration risk percentage 86.00% 80.00%  
Ancillary Products [Member] | Sales Revenue, Net [Member]      
Concentrations (Textual)      
Concentration risk percentage 14.00% 20.00%  
Customer Three [Member] | Sales Revenue, Net [Member]      
Concentrations (Textual)      
Concentration risk percentage 40.00% 13.00%  
Customer Three [Member] | Accounts Receivable [Member]      
Concentrations (Textual)      
Concentration risk percentage 27.00%    
Customer Two [Member] | Sales Revenue, Net [Member]      
Concentrations (Textual)      
Concentration risk percentage 12.00% 15.00%  
Customer Two [Member] | Accounts Receivable [Member]      
Concentrations (Textual)      
Concentration risk percentage 19.00%    
Customer One [Member] | Sales Revenue, Net [Member]      
Concentrations (Textual)      
Concentration risk percentage 11.00% 15.00%  
Customer One [Member] | Accounts Receivable [Member]      
Concentrations (Textual)      
Concentration risk percentage 14.00%   69.00%
Customer Four [Member] | Sales Revenue, Net [Member]      
Concentrations (Textual)      
Concentration risk percentage   11.00%  
Customer Four [Member] | Accounts Receivable [Member]      
Concentrations (Textual)      
Concentration risk percentage 35.00%    
Vendors One [Member] | Vendors [Member]      
Concentrations (Textual)      
Percentage of purchases   70.00%  
Vendors Two [Member] | Vendors [Member]      
Concentrations (Textual)      
Percentage of purchases   15.00%  
XML 55 R44.htm IDEA: XBRL DOCUMENT v3.20.2
Concentrations and Revenue Aggregation (Details)
3 Months Ended 12 Months Ended
Aug. 31, 2020
Aug. 31, 2019
May 31, 2020
Sales Revenue, Net [Member]      
Sales, Percent 63.00% 54.00%  
Accounts Receivable [Member]      
Sales, Percent 95.00%   69.00%
Ancillary Products [Member] | Sales Revenue, Net [Member]      
Sales, Percent 14.00% 20.00%  
Product [Member] | Sales Revenue, Net [Member]      
Sales, Percent 100.00% 100.00%  
Shampoos and Conditioners [Member] | Sales Revenue, Net [Member]      
Sales, Percent 86.00% 80.00%  
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