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CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
6 Months Ended
Nov. 30, 2022
Nov. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 902,427 $ 12,162
Adjustments to reconcile net income to net cash provided by (used in) operating activities:    
Depreciation and amortization 43,015 4,475
Bad debts 105,975 2,316
Deposit used in rent 8,385
Stock based compensation 124,145 (0)
Gain on debt settlement (50,500) (35,000)
Amortization of prepaid expense 3,159
Change in operating assets and liabilities:    
Accounts receivable (563,594) 2,707
Inventory (447,830) 149,231
Prepaid expenses and other current assets (243,010) (12,655)
Deposits (12,195)
Accounts payable 651,365 (60,745)
Other current liabilities 1,327,096 (90,551)
Contract liabilities 347,757
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES 2,196,195 (28,060)
CASH FLOWS FROM INVESTING ACTIVITIES    
Cash acquired on business acquisition 1,066,414
Purchase of intangible assets
Purchase of property and equipment (54,400)
NET CASH PROVIDED BY INVESTING ACTIVITIES 1,012,014
CASH FLOWS FROM FINANCING ACTIVITIES    
Cash raised for common stock to be issued 328,050
Proceeds from loan payable 35,000
Repayment of equipment financing (1,750) (1,650)
Repayment of note payable (1,462)
Advances from (repayment to) related parties, net 111,392 (21,377)
NET CASH PROVIDED BY FINANCING ACTIVITIES 436,230 11,973
NET INCREASE (DECREASE) IN CASH 3,644,439 (16,087)
CASH - Beginning of period 373,731 496,937
CASH - End of period 4,018,170 480,850
Cash paid during the period for:    
Interest 250 500
Income taxes
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Stock issued for asset purchase agreement $ 4,007,480