coco_10k.htm

0001477932-20-005246.txt : 20200831 0001477932-20-005246.hdr.sgml : 20200831 20200831113415 ACCESSION NUMBER: 0001477932-20-005246 CONFORMED SUBMISSION TYPE: 10-K PUBLIC DOCUMENT COUNT: 35 CONFORMED PERIOD OF REPORT: 20200531 FILED AS OF DATE: 20200831 DATE AS OF CHANGE: 20200831 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COCOLUV INC. CENTRAL INDEX KEY: 0001729637 STANDARD INDUSTRIAL CLASSIFICATION: PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844] IRS NUMBER: 822882342 STATE OF INCORPORATION: NV FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 10-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-227066 FILM NUMBER: 201150471 BUSINESS ADDRESS: STREET 1: SAN ANTONIO, GERONA CITY: TARLAC STATE: R6 ZIP: 2302 BUSINESS PHONE: 800-294-8513 MAIL ADDRESS: STREET 1: SAN ANTONIO, GERONA CITY: TARLAC STATE: R6 ZIP: 2302 10-K 1 coco_10k.htm FORM 10-K coco_10k.htm

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-K

(Mark One)

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

for the fiscal year ended May 31, 2020

or

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

For the transaction period from ____________ to ____________

Commission File No. 333-227066

COCOLUV INC.
(Exact name of registrant as specified in its charter)

Nevada		82-2882342
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

1390 Main Street, Suite 20, San Francisco, CA., 97204

(Address of principal executive offices, Zip Code)

(800) 294-8513

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Exchange Act:

None.
(Title of each class)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. ☐ Yes ☒ No

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. ☐ Yes ☒ No

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 if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. ☐ Yes ☐ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting 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	☒
		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 Act). ☒ Yes ☐ No

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter. N/A

As of August 31, 2020 the Company has 64,900,000 shares of common stock issued and outstanding.

COCOLUV INC .

TABLE OF CONTENTS

		Page
PART I		4

ITEM 1.	BUSINESS	4
ITEM 1A.	RISK FACTORS	7
ITEM 1B.	UNRESOLVED STAFF COMMENTS	7
ITEM 2.	PROPERTIES	7
ITEM 3.	LEGAL PROCEEDINGS	7
ITEM 4.	MINE SAFETY DISCLOSURES	7

PART II		8

ITEM 5.	MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES	8
ITEM 6.	SELECTED FINANCIAL DATA	8
ITEM 7.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	8
ITEM 7A.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	10
ITEM 8.	FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA	10
ITEM 9.	CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE	11
ITEM 9A.	CONTROLS AND PROCEDURES	11
ITEM 9B.	OTHER INFORMATION	12

PART III		13

ITEM 10.	DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE	13
ITEM 11.	EXECUTIVE COMPENSATION	14
ITEM 12.	SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS	16
ITEM 13.	CERTAIN RELATIONSHIP AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.	16
ITEM 14.	PRINCIPAL ACCOUNTANT FEES AND SERVICES.	17

PART IV		18

ITEM 15.	EXHIBITS AND FINANCIAL STATEMENT SCHEDULES	18
	SIGNATURES	19

Use of Certain Defined Terms

Except as otherwise indicated by the context, references in this report to “CocoLuv Inc.”, “we,” “us,” “our,” “our Company,”

Forward-Looking Statements

This Annual Report on Form 10-K contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Forward-looking statements discuss matters that are not historical facts. Because they discuss future events or conditions, forward-looking statements may include words such as “anticipate,” “believe,” “estimate,” “intend,” “could,” “should,” “would,” “may,” “seek,” “plan,” “might,” “will,” “expect,” “anticipate,” “predict,” “project,” “forecast,” “potential,” “continue” negatives thereof or similar expressions. Forward-looking statements speak only as of the date they are made, are based on various underlying assumptions and current expectations about the future and are not guarantees. Such statements involve known and unknown risks, uncertainties and other factors that may cause our actual results, level of activity, performance or achievement to be materially different from the results of operations or plans expressed or implied by such forward-looking statements.

We cannot predict all of the risks and uncertainties. Accordingly, such information should not be regarded as representations that the results or conditions described in such statements or that our objectives and plans will be achieved, and we do not assume any responsibility for the accuracy or completeness of any of these forward-looking statements. These forward-looking statements are found at various places throughout this Annual Report on Form 10-K and include information concerning possible or assumed future results of our operations, including statements about potential acquisition or merger targets; business strategies; future cash flows; financing plans; plans and objectives of management; any other statements regarding future acquisitions, future cash needs, future operations, business plans and future financial results, and any other statements that are not historical facts.

These forward-looking statements represent our intentions, plans, expectations, assumptions and beliefs about future events and are subject to risks, uncertainties and other factors. Many of those factors are outside of our control and could cause actual results to differ materially from the results expressed or implied by those forward-looking statements. In light of these risks, uncertainties and assumptions, the events described in the forward-looking statements might not occur or might occur to a different extent or at a different time than we have described. You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of the Annual Report on Form 10-K. All subsequent written and oral forward-looking statements concerning other matters addressed in this Annual Report on Form 10-K and attributable to us or any person acting on our behalf are expressly qualified in their entirety by the cautionary statements contained or referred to in this Annual Report on Form 10-K.

Except to the extent required by law, we undertake no obligation to update or revise any forward-looking statements, whether as a result of new information, future events, a change in events, conditions, circumstances or assumptions underlying such statements, or otherwise.

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PART I

ITEM 1. BUSINESS

Business Overview

CocoLuv Inc. (“CocoLuv Inc.” or the “Company”) was incorporated in the State of Nevada. We are an early stage company that plans to commence operations as an online retailer offering was incorporated in the State of Nevada as a for-profit Company on September 13, 2017 and established a fiscal year end of May 31. The Company intends to manufacture market and sell a product line of 5 hair care products derived from Virgin Coconut Oil. The initial 5 products will be 3 for women and 2 for men.

CocoLuv Inc. is an emerging growth stage company which intends to manufacture market and sell a proposed product line of 5 hair care products derived from Virgin Coconut Oil. We currently have no product to sell, but we intend to create a haircare line of that will initially consist of 5 products; 3 for women and 2 for men. Our proposed products will be of superior quality in that they will have a base of Virgin Coconut Oil. CocoLuv Inc. CocoLuv Inc. anticipates that it will derive its income from the sale of its intended products as follows: Hair Shine (for women), Curl Balm (for women), Hair Treatment (for women), Hair Pomade (for men’s hair, beards, moustaches) and Hair Cream (for men). We do not anticipate revenues until such time as we enter into retail operations. Since we are presently in the development stage of our business, we can provide no assurance that we will successfully bring retail online sales to fruition.

We have not earned any revenues to date. Our independent registered public accountant has issued an audit opinion which includes a statement expressing substantial doubt as to our ability to continue as a going concern.

We will need additional funding to implement our marketing and operational plans.

Proposed Company Product Line

Coconut oil is rich in antioxidants, and has antiviral, antifungal, and antibacterial properties. When used on hair, it improves scalp health, fights infections and fungus, supports hair growth, all while adding volume and shine without the common harmful chemicals. CocoLuv Inc.’s products are intended to embody the best of virgin coconut oil and provide all of the above benefits. We intend to create the following line of products:

WOMENS PRODUCTS

Product 1: Hair Shine

	·	Tames fly-a-ways
	·	adds shine
	·	smooths hair
	·	reduces the time spent blow-drying and straightening

Product 2: Hair Balm:

	·	Conditions
	·	Smoothes fly always
	·	Washes out easily

Product 3: Hair Treatment

	·	Hydrates hair
	·	Softens your strands
	·	Helps the detangling process
	·	Combats frizz

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MENS PRODUCT

Product 1: Hair Pomade

	·	Gives medium-to-high hold and shine
	·	Designed for short and medium styles

Product 2: Hair Cream

	·	Designed for medium and longer styles
	·	Provides a light hold with little shine
	·	gives longer styles some light control and direction

Corporate History

CocoLuv Inc. was incorporated on September 13, 2017 under the laws of the State of Nevada. Reymund Guillermo has served as President and Chief Executive Officer, and Mr. Geoff Norman is our Secretary/Treasurer of our company from September 13, 2017 to the current date. No person other than Mr. Guillermo has acted as a promoter of CocoLuv Inc. since our inception. Other than the 200,000,000 (4,000,000 pre-split) common shares issued by the Company, to Mr. Guillermo, at a purchase price of $0.00002 per share for net proceeds to the Company of $3,990, no other shares have been issued by the Company.

Recent Developments

Capital Stock

The Company’s capitalization is 200,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued. Total shares issued and outstanding as of May 31, 2020 is 64,900,000.

On September 30, 2017, the Company issued 200,000,000 (4,000,000 pre-split) common shares at $0.00002 per share to the sole director and President of the Company. The Company received net proceeds of $4,000 in payment of the shares.

Between August 2019 and April, 2020 the Company sold 14,900,000 (298,000 pre-split) shares of its common stock at $0.001 for $14,900 net proceeds to the Company.

On May 20, 2020, the founding shareholder of the Company returned 150,000,000 (pre-split 3,000,000) restricted shares of common stock to treasury and the shares were subsequently cancelled by the Company. The shares were returned to treasury for $0.000000066 per share for a total consideration of $10 to the shareholder.

On May 20, 2020, the directors of the Company approved a special resolution to undertake a forward split of the common stock of the Company on a basis of 50 new common shares for 1 old common share. All references in these financial statements to number of common shares, price per share and weighted average number of shares outstanding prior to the 50:1 forward split have been adjusted to reflect the stock split on a retroactive basis, unless otherwise noted.

Industry Analysis/Competition

Industry Overview

According to the Global Virgin Coconut Oil Market report “The global virgin coconut oil market to grow at a CAGR of 9.75% during the period 2017-2021. The report covers the present scenario and the growth prospects of the global virgin coconut oil market for 2017-2021. To calculate the market size, the report considers the revenue generated from the sales of virgin coconut oil to individual consumers. The report also includes a discussion of the key vendors operating in this market. The players in the market are coming up with new value-added products from virgin coconut oil. Such products will increase the consumer interest in the market and will also help the farmers to gather more return on their products. Only 8% of value addition in coconut oil is happening in India, while it is about 60%-70% in the Philippines. The value-added products will help the market grow during the forecast period. According to the report, the players are launching new products to stay competitive in the market and also to keep the interest of the consumers alive in the market. In October 2016, Dash Organics launched 100% raw extra virgin coconut oil. The new product is Fairtrade and certified 100% organic by Soil Association. In January 2016, Tiana Fair Trade Organics introduced its raw virgin coconut oil under the brand name Coco Pacific.

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The product launch is backed by $0.61 million marketing campaign and the company has also roped in Aldo Zilli, celebrity chef and restaurateur, as the brand ambassador. In July 2015, FAL Food and Beverages launched its virgin coconut oil under the brand name Coco Joy. In December 2014, GraceKennedy Limited launched its virgin coconut oil after spending about $5 million on researches for the new product. Further, the report state that the product recalls of virgin coconut oil due to various reasons is one of the challenges to the growth of the market. The product recalls will create a negative impression among the consumers. The product recalls will also cause the consumers to lose trust in the products in the market. In March 2016, Nisshin OilliO Group issued a voluntary recall of its coconut oil products including Nisshin Extra Virgin Coconut Oil due to the presence of Aspergillus, a type of fungus, in the products. The company recalled about 1.6 million products.

Competition

According to Euromonitor International the category leader L'Oréal USA saw healthy growth of 6% in current value terms in 2016, which enabled it to maintain its value share of 22%. This growth was championed by its Garnier brand, which saw overall current value growth of 40% in hair care in 2016 as its value share rose from 2% to 3%. Garnier's success was due to the launch of its on-trend Whole Blends line, catering to demand for natural and botanical products. However, L'Oréal's growth continues to be constrained by its focus on the declining category of colorants, which it led in 2016 with a 40% value share.

Segmentation and customization are set to be the major areas of consumer interest in hair care in the US over the forecast period. Each American consumer tends to view their hair as unique and this means that they will likely be prepared to look for products which they see as tailored towards their own hair. A major component of this will be the growth anticipated in the area of multicultural hair care space as women of color turn to brands which address their specific hair care needs, especially needs that they feel that mainstream brands currently fail to meet. African Americans are turning away from relaxants and are instead buying increasing amounts of other hair care products designed for textured hair, a trend that will likely continue for some time. L’Oréal-owned brand Carol's Daughter is benefitting from the growth of multicultural hair care, as are Shea Moisture and Mexican hair care brand Tio Nacho. Latino and multiracial women have also traditionally struggled to find hair care products which meet their unique needs and represent a fast-growing area of the population with increasing spending power.

The direct competitors for CocoLuv Inc. are Healthy Traditions, Jarrow Formulas, Nutiva, Coco & Co., Shea Moisture and Nature Well. There are many other companies that have lines of coconut oil products, however, we focus on Virgin Coconut Oil as our main driver of quality and do not see other companies that do not use Virgin Coconut Oil as direct competition.

Marketing Strategy

CocoLuv Inc. plans to engage a marketing company to provide the following services to our intended website; social media accounts; e-commerce store and Twitter community:

Brand Marketing – CocoLuv Inc. plans to focus on increasing brand awareness through the following avenues that will be managed by a marketing firm that we intend to engage: Integrated Marketing Communications, Brand Development and Implementation, Targeted Lead Generation, Business to Business / Business to Customer Campaigns, Strategic Planning & Account Management, Marketing Consulting and Planning, Strategic Planning & Account Management, Marketing Consulting and Planning

Digital and Social Media -The Company plans to create a wide spread social media campaign based on effective planning and creative thinking to interest users, make them potential customers and then drive them to buy. In order to be successful, it is critical that we discover and create the perfect content to engage our audience. We intend to hire a marketing company to manage and schedule upcoming posts, manage any questions or comments left by users, and analyze how effective our efforts will be. In addition, we will want this marketing company to perform a custom audit of all of our intended social media accounts and website to provide feedback and recommendations to take our proposed social media accounts to the next level in order to maximize our results.

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Leverage Social Reviews to Automate Word of Mouth Marketing; - Using product reviews to create trust and provide insights on your products is a great way to increase sales. Yotpo is a popular free social review app that's available in Shopify's app store. The app helps convert over 8% of customers to reviewers through their mail after purchase email which results in a large number of reviews being created. The process is automated.

Traditional media

CocoLuv Inc. intends to engage a marketing firm to work with our digital and social media consultants in order to combine efforts to create maximum exposure and brand awareness through television and print campaigns alongside our digital and social media presence.

Sales Strategy

CocoLuv Inc.’s sales strategy is simple and straight forward for the purpose of maintaining focus. We first intend to sell our proposed products online through our proposed website while building and driving our proposed social and digital media presence. It is our plan that this will create revenue and the necessary brand awareness to move to our second step. This step is to supply to spas and hair salons and place our entire line on their shelves. We will have regular and seasonal promotions for our online customers and in addition, will work with our spa and salon customers to create effective sales and seasonal promotions that will drive their sales.

Patent and Trademarks

We do no currently own any domestic or foreign patents relating to our proposed products.

Employees

As of May 31, 2020, other than its President, Mr. Reymund Guillermo and Mr. Geoff Norman, its Secretary/Treasurer. The Company has no other employees.

ITEM 1A. RISK FACTORS

As a “smaller reporting company,” as defined in Rule 12b-2 of the Exchange Act, we are not required to provide the information called for by this Item.

ITEM 1B. UNRESOLVED STAFF COMMENTS

Not applicable to a “smaller reporting company” as defined in Item 10(f)(1) of Regulation S-K.

ITEM 2. PROPERTIES

The Company does not own any real estate or other properties and has not entered into any long-term lease or rental agreements for property.

ITEM 3. LEGAL PROCEEDINGS

There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or stockholder is a party adverse to the Company or has a material interest adverse to the Company. Our address for service of process in Nevada is 112 North Curry Street, Carson City, Nevada, 89703-4934.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

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PART II

ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

Market Information

Our common stock was not quoted on any exchange or trading platform and therefore no data is available for the periods ended May 31, 2020 and May 31, 2019.

ITEM 6. SELECTED FINANCIAL DATA

Not applicable to a “smaller reporting company” as defined in Rule 12b-2 of the Exchange Act.

ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This Management’s Discussion and Analysis of Financial Condition and Results of Operations is intended to provide a reader of our financial statements with a narrative from the perspective of our management on our financial condition, results of operations, liquidity, and certain other factors that may affect our future results. The following discussion and analysis should be read in conjunction with our audited consolidated financial statements and the accompanying notes thereto included in “Item 8. Financial Statements and Supplementary Data.” In addition to historical financial information, the following discussion and analysis contains forward-looking statements that involve risks, uncertainties and assumptions. See “Forward-Looking Statements.” Our results and the timing of selected events may differ materially from those anticipated in these forward-looking statements as a result of many factors.

Plan of Operations

Our plan of operation has two Phases. In Phase I, we intend to complete this offering of $150,000 and to develop a business relationship with our proposed manufacturer and supplier while seeking out additional companies to provide us the same services for redundancy and possible competitive price advantages. Phase II, we intended to raise an additional $250,000 and we plan to use the majority of these funds to conduct social media marketing to support initial customer online sales and begin to market our complete product lines for sale and use in salons and spas. Within the next 12 to 24 months CocoLuv Inc. plans to begin manufacturing and the sale of the 5 different hair products.

According to Research Nesters Virgin Coconut Oil Market the Global Demand Analysis & Opportunity Outlook 2023, the North American market is the second largest for Virgin Coconut Oil sales, in many forms, including hair products for both men and women. CocoLuv Inc. expects to capitalize on this future growth and demand potential. We intend to contribute to the social media exposure with a marketing campaign that is expected to reach individual customers and salons. This will prepare us for the latter part of the second Phase of our plan, which is to have complete product lines sold in salons across North America.

As the demand for quality and healthy haircare products is substantial, CocoLuv Inc. believes that we will be able to reach many cities across the whole of North America. Maintaining o ur mission; to create a company that will provide exceptional products of quality that embody the true value of the benefits of virgin coconut oil. This will be our plan of operation for the twelve months following the date of this prospectus. It is as follows: (i) complete the first Phase of our proposed plan: which is our intention to develop a business relationship with a manufacturer and supplier while seeking out additional companies to provide us the same services for redundancy and possible competitive price advantages (ii) at the same time we expect to drive a large marketing campaign over social media in order to generate interest in our products and product line.

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We plan to find a marketing firm to assist in marketing our products and product line and the development of the second Phase of our proposed operational plan: we plan to conduct social media marketing to support online sales initially and support the expansion to sell complete product lines for sale and use in salons and spas. In addition, we will look to hire consultant and developer to upgrade our website to support expected sales demands, continue marketing and customer support services. In order to execute the two Phases of our proposed development program as outlined below, we anticipate spending $400,000 on program development, professional and administrative fees, including fees payable in connection with the filing of this registration statement, complying with reporting obligations and arranging financing for both Phases of our development program. Total expenditures during the next twelve months is estimated to be $200,000. If we are unable to raise the full amount in Phase I of this offering, we may not have sufficient to begin operations and may not cover the costs of the offering. Total expenditures over the next twenty-four months are therefore expected to be approximately $400,000. If we experience a shortage of funds prior to funding during the next twenty-four months, we may utilize funds from Mr. Guillermo, our Chairman of the Board of Directors, who has informally agreed to advance funds to allow us to pay for professional fees, including fees payable in connection with the filing of this registration statement and operation expenses, however he has no formal obligation, arrangement or legal commitment to advance or loan funds to the company. We will require the funds from this offering to proceed. If we receive only nominal funds from this offering, we plan to operate on a limited basis for the limited purpose of meeting our reporting obligations to the Securities and Exchange Commission. No such plan exists at this time in case of such contingency, and we cannot assure or guarantee that we would be able to raise additional funding if only nominal funding is obtained from this offering.

The above program costs are management’s estimates and the actual project costs may exceed our estimates. To date, we have not commenced with any activities or operations of any phase of our development program.

If Phase 1 of the proposed development program proves successful, and we are able to develop a business relationship with our manufacturer and supplier while secure additional companies to provide us the same services for redundancy and possible competitive price advantages we intend to finance Phase II of our proposed development program. Phase II will be the launch of social media marketing, website upgrades, and additional large-scale marketing by an outside hired firm to support initial online customer sales. We will also begin a direct and dedicated marketing and advertising strategy and to market our complete product lines for sale and use in salons and spas. The estimated cost of Phase is $250,000 and is anticipated to take approximately 12 to 15 months to complete. As with Phase I, we cannot provide investors with any assurance that we will be able to raise sufficient funds to proceed with any work or activities of Phase I of our proposed development program. We plan to raise the additional funding for Phase II by way of a private debt or equity financing but have not commenced any activities to raise such funds.

As with Phase I, we will require additional funding to proceed with Phase II, we have no current plans on how to raise the additional funding, and we cannot provide investors with any assurance that we will be able to raise sufficient funds to proceed with any work or activities on Phase II of the proposed development program.

Going Concern

Conditions exist that raise substantial doubt about our ability to continue as a going concern due to our recurring losses from operations, deficit in equity, and the need to raise additional capital to fund operations. The “going concern” opinion by our auditor could impair our ability to finance our operations through the sale of debt or equity securities.

Results of Operations

Fiscal Year Ended May 31, 2020 compared to May 31, 2019

We did not earn any revenues for the years ended May 31, 2020 and May 31, 2019.

Expenses for the year ended May 31, 2020 totaled $36,452 consisting primarily of operating expenses of $36,452 resulting in a net loss of $36,452. Comprised of $31,800 in professional fees; filing fees of $2,903; rent expenses of $899; telephone expenses of $110; and bank services charges of $740. Expenses for the year ended May 31, 2019 totaled $15,291. Comprised of $12,700 in professional fees; filing fees of $1,677; rent expenses of $674; telephone expenses of $110; and bank services charges of $130. The increase in professional expenses from fiscal 2020 to fiscal 2019 was primarily due to the increase in consulting expenses.

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Capital Resources and Liquidity

Since our director may be unwilling or unable to loan or advance us additional capital, we believe that if we do not raise additional capital over the next 12 months, we may be required to suspend or cease the implementation of our business plans.

As of May 31, 2020, we had $494 of cash compared to $54 of cash as of May 31, 2019. We anticipate that our current cash and cash equivalents and cash generated from financing activities will be insufficient to satisfy our liquidity requirements for the next 12 months. To date, the Company has incurred operating losses since inception of $53,453. As at May 31, 2020, the Company has working capital deficit of $34,563.

The Company requires additional funding to meet its ongoing obligations and to fund anticipated operating losses. Our auditor has expressed 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 raising capital to fund its initial business plan and ultimately to attain profitable operations. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty.

We expect to incur marketing, professional, and administrative expenses as well expenses associated with maintaining our filings with the Commission. We will require additional funds during this time and will seek to raise the necessary additional capital. If we are unable to obtain additional financing, we may be required to reduce the scope of our business development activities, which could harm our business plans, financial condition and operating results. Additional funding may not be available on favorable terms, if at all. The Company intends to continue to fund its business by way of equity or debt financing and advances from related parties. Any inability to raise capital as needed would have a material adverse effect on our business, financial condition and results of operations.

If we cannot raise additional funds, we will have to cease business operations. As a result, investors in the Company’s common stock would lose all of their investment.

Off Balance Sheet Arrangements

There are no off-balance sheet arrangements currently contemplated by management or in place that are reasonably likely to have a current or future effect on the business, financial condition, changes in financial condition, revenue or expenses, result of operations, liquidity, capital expenditures and/or capital resources.

Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable to a “smaller reporting company” as defined in Rule 12b-2 of the Exchange Act.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

The full text of the Company's audited financial statements for the fiscal year ended May 31, 2020 and May 31, 2019, begins on page F-1 of this Annual Report on Form 10-K.

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISLCOSURES

There have been no changes in or disagreements with accountants regarding our accounting, financial disclosures or any other matter.

ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

The management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting, as required by Sarbanes-Oxley (SOX) Section 404 A. The Company’s internal control over financial reporting is a process designed under the supervision of the Company’s Chief Executive Officer and Chief Financial Officer to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the Company’s financial statements for external purposes in accordance with U.S. generally accepted accounting principles.

Management assessed the effectiveness of the Company’s internal control over financial reporting based on the criteria for effective internal control over financial reporting established in SEC guidance on conducting such assessments as of the end of the period covered by this report. Management conducted the assessment based on certain criteria established in Internal Control -. Based on this assessment, management concluded that our internal controls over financial reporting were not effective as of May 31, 2020.

The matters involving internal controls and procedures that the Company’s management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives; (3) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (4) ineffective controls over period end financial disclosure and reporting processes. The aforementioned material weaknesses were identified by the Company's Chief Financial Officer in connection with the audit of our financial statements as of May 31, 2020 and communicated the matters to our management.

Management believes that the material weaknesses set forth in items (2), (3) and (4) above did not have an affect on the Company's financial results. However, management believes that the lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures can result in the Company's determination to its financial statements for the future years.

We are committed to improving our financial organization. As part of this commitment, we will create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to the Company: i) Appointing one or more outside directors to our board of directors who shall be appointed to the audit committee of the Company resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures; and ii) Preparing and implementing sufficient written policies and checklists which will set forth procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements.

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Management believes that the appointment of one or more outside directors, who shall be appointed to a fully functioning audit committee, will remedy the lack of a functioning audit committee and a lack of a majority of outside directors on the Company's Board. In addition, management believes that preparing and implementing sufficient written policies and checklists will remedy the following material weaknesses (i) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (ii) ineffective controls over period end financial close and reporting processes. Further, management believes that the hiring of additional personnel who have the technical expertise and knowledge will result proper segregation of duties and provide more checks and balances within the department. Additional personnel will also provide the cross training needed to support the Company if personnel turn over issues within the department occur. This coupled with the appointment of additional outside directors will greatly decrease any control and procedure issues the company may encounter in the future.

We will continue to monitor and evaluate the effectiveness of our internal controls and procedures and our internal controls over financial reporting on an ongoing basis and are committed to taking further action and implementing additional enhancements or improvements, as necessary and as funds allow.

This annual report does not include an attestation report of the company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the company’s registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide only management’s report in this annual report.

There have been no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Rules 13a-15 or 15d-15 under the Exchange Act that occurred during the small business issuer's last fiscal year that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Changes in Internal Control over Financial Reporting

There were no changes that have affected, or are reasonably likely to materially affect, our internal control over financial reporting (as defined in Rules 13a-15(f) or 15d-15(f) under the Exchange Act) during the fiscal year ended May 31, 2020.

ITEM 9B. OTHER INFORMATION

None

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PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Our executive officers and director are as follows:

Name	Age	Position
Reymund Guillermo	35	President, Chief Executive Officer, Chief Financial Officer and Chairman of the Board of Directors
Geoff Norman	54	Secretary and Treasurer

Mr. Guillermo and Mr. Norman have held their offices/positions since inception of our company.

Business Experience

Reymund Guillermo has served as Chairman of the Board, President and Chief Executive Officer since September 13, 2017. Since January 2015, Mr. Guillermo has been employed by ON Semiconductor Philippines Inc., in San Antonio, Philippines as its Senior Engineer. Prior to January 2015 Mr. Guillermo was Process Engineer for Texas Instruments Philippines Inc. from August 2019 to January 2015. He was also employed by Epson Precision Philippines Inc. as Staff Engineer in 2008.

Mr. Guillermo obtained a Bachelor of Science in Mechanical Engineering from Tarlac State University in April 2007.

Given Mr. Guillermo’s managerial, and, technical expertise within the Philippines and the United States gained by his work with international companies, the company believes that Mr. Guillermo’s background and experience make him well suited to serve as our principal officer and sole director.

Geoff Norman has served as the Company’s Secretary and Treasurer since September 13, 2017. Since August 2014 he has been a teacher at Trinity High School in Louisville, Kentucky. Prior to August 2014 Mr. Norman acted as the Executive Director of the Salvation Army Boys and Girls Clubs in Louisville, Kentucky between 2007 and 2013 and was the Club Director of the boys and Girls Club of Franklin/Williamson County from 2003 to 2007.

Mr. Norman received his Bachelor of Science from the University of British Columbia in 1993 and his college diploma from Langara Community College in 1998.

Mr. Norman has demonstrated his leadership qualities and developed excellent communication skills and is an asset to the Company.

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Director Independence

Our board of directors is currently composed of one member, Reymund Guillermo, who does not qualify as an independent director in accordance with the published listing requirements of the NASDAQ Global Market. The NASDAQ independence definition includes a series of objective tests, such as that the director is not, and has not been for at least three years, one of our employees and that neither the director, nor any of his family members has engaged in various types of business dealings with us. In addition, our board of directors has not made a subjective determination as to each director that no relationships exist which, in the opinion of our board of directors, would interfere with the exercise of independent judgment in carrying out the responsibilities of a director, though such subjective determination is required by the NASDAQ rules. Had our board of directors made these determinations, our board of directors would have reviewed and discussed information provided by the directors and us with regard to each director’s business and personal activities and relationships as they may relate to us and our management.

Involvement in Legal Proceedings

To our knowledge, there have been no material legal proceedings during the last ten years that would require disclosure under the federal securities laws that are material to an evaluation of the ability or integrity of any of our directors or executive officers.

Potential Conflicts of Interest

We are not aware of any current or potential conflicts of interest with Mr. Guillermo or Mr. Norman or other business interests and his involvement with CocoLuv Inc.

ITEM 11. EXECUTIVE COMPENSATION

Summary Compensation Table

CocoLuv Inc. has made no provisions for paying cash or non-cash compensation to its officers and sole director. No salaries are being paid at the present time, and none will be paid unless and until our operations generate sufficient cash flows.

The table below summarizes all compensation awarded to, earned by, or paid to our named executive officer for all services rendered in all capacities to us for the years ended May 31, 2020 and May 31, 2019.

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Summary Compensation of Named Executive Officers

Name and Principal Position	Fiscal Year	Salary ($)		Bonus ($)		Stock Awards ($)		Option Awards ($)		All Other Compensation ($)		Total ($)
Reymund Guillermo President, Chief Executive Officer, Chief Financial Officer	2020		-		-		-		-		-		0
Reymund Guillermo	2019		-		-		-		-		-		0
Geoff Norman Secretary/Treasurer	2020		-		-		-		-		-		0
Geoff Norman	2019		-		-		-		-		-		0

Outstanding Equity Awards at Fiscal Year End

We did not pay any salaries in 2020 and 2019. None of our executive officer(s) received any equity awards, including, options, restricted stock, performance awards or other equity incentives during the years ended May 31, 2020 and 2019 for CocoLuv Inc.

Employment Contracts

At this time, CocoLuv Inc. has not entered into any employment agreements with its officers and sole director. If there is sufficient cash flow available from our future operations, the company may enter into employment agreements with our sole officer and director or future key staff members.

Stock Awards Plan

The company has not adopted a Stock Awards Plan but may do so in the future. The terms of any such plan have not been determined.

Director Compensation

The Board of Directors of the Company has not adopted a stock option plan. The company has no plans to adopt it but may choose to do so in the future. If such a plan is adopted, this may be administered by the board or a committee appointed by the board (the “Committee”). The committee would have the power to modify, extend or renew outstanding options and to authorize the grant of new options in substitution therefore, provided that any such action may not impair any rights under any option previously granted. CocoLuv Inc. may develop an incentive-based stock option plan for its officers and directors and may reserve up to 10% of its outstanding shares of common stock for that purpose.

The table below summarizes all compensation awarded to, earned by, or paid to our directors for all services rendered in all capacities to us for the years ended May 31, 2020 and May 31, 2019.

DIRECTOR COMPENSATION

Name

Fees Earned or

Paid in

Cash

($)

Stock Awards

($)

Option Awards

($)

Non-Equity

Incentive

Plan

Compensation

($)

Non-Qualified

Deferred

Compensation

Earnings

($)

All

Other

Compensation

($)

Total

($)

Reymund Guillermo

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Board Committees

We have not formed an Audit Committee, Compensation Committee or Nominating and Corporate Governance Committee as of the filing of this Annual Report. Our Board of Directors performs the principal functions of an Audit Committee. We currently do not have an audit committee financial expert on our Board of Directors. We believe that an audit committee financial expert is not required because the cost of hiring an audit committee financial expert to act as one of our directors and to be a member of an Audit Committee outweighs the benefits of having an audit committee financial expert at this time.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The following table sets forth certain information with respect to the beneficial ownership of our voting securities by (i) each director and named executive officer, (ii) all executive officers and directors as a group; and (iii) each shareholder known to be the beneficial owner of 5% or more of the outstanding common stock of the Company as of May 31, 2020.

Beneficial ownership is determined in accordance with the rules of the SEC. Generally, a person is considered to beneficially own securities: (i) over which such person, directly or indirectly, exercises sole or shared voting or investment power, and (ii) of which such person has the right to acquire beneficial ownership at any time within 60 days (such as through exercise of stock options or warrants). For purposes of computing the percentage of outstanding shares held by each person or group of persons, any shares that such person or persons has the right to acquire within 60 days of May 31, 2020 are deemed to be outstanding but are not deemed to be outstanding for the purpose of computing the percentage ownership of any other person. The inclusion herein of any shares listed as beneficially owned does not constitute an admission of beneficial ownership.

Name and Address of Beneficial Owner	Amount and Nature of Beneficial Ownership Common Stock (1)
Directors and Officers	No. of Shares		% of Class
Reymund Guillermo		50,000,000		77	%
President, Chief Executive Officer, Chief Financial Officer and Chairman of the Board of Directors; San Antonio, Gerona Tarlac, Philippines, 2302

All officers and directors as a group		50,000,000		77	%

_______

(1) Based on 64,900,000 shares of common stock issued and outstanding as of May 31, 2020.

ITEM 13. CERTAIN RELATIONSHIP AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.

Transactions with Related Persons

During the period ended May 31, 2020, the CEO paid expenses of $19,863 and on behalf of the Company and provided $330 in additional loans to the Company. Total amount owed to the CEO as of May 31, 2020 is $28,557 (May 31, 2019- $8,353). The amounts due to related party are unsecured and non- interest-bearing with no set terms of repayment.

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ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.

Fees paid to Auditors

Audit Fees

For the year ended May 31, 2020, audit fees were $11,600. For the year May 31, 2019, audit fees were $8,000.

The SEC requires that before our independent registered public accounting firm is engaged by us to render any auditing or permitted non-audit related service, the engagement be either: (i) approved by our Audit Committee or (ii) entered into pursuant to pre-approval policies and procedures established by the Audit Committee, provided that the policies and procedures are detailed as to the particular service, the Audit Committee is informed of each service, and such policies and procedures do not include delegation of the Audit Committee’s responsibilities to management.

We do not have an Audit Committee. Our Board pre-approves all services provided by our independent registered public accounting firm. All of the above services and fees paid during 2020 and 2019 were pre-approved by our Board.

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PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

Please see the “Exhibit Index,” which is incorporated herein by reference, following the signature page for a list of our exhibits.

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SIGNATURES

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

	CocoLuv Inc.

Dated: August 31, 2020	By:	/s/ Reymund Guillermo
		Reymund Guillermo President and Director Principal Executive Officer Principal Financial Officer Principal Accounting Officer

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

Signature		Date

/s/ Reymund Guillermo		August 31, 2020
Reymund Guillermo President and Director Principal Executive Officer Principal Financial Officer Principal Accounting Officer

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EXHIBIT INDEX

3.1	Articles of Incorporation [1]

3.2	By-Laws Inc. [2]

31.1	Certification of Chief Executive Officer pursuant to Rule 13(a)-14(a)/15(d)-14(a) of the Securities Act of 1934

31.2	Certification of Chief Financial Officer pursuant to Rule 13(a)-14(a)/15(d)-14(a) of the Securities Act of 1934 *

32.1	Certification of Chief Executive Officer Executive Officer under Section 1350 as Adopted pursuant Section 906 of the Sarbanes-Oxley Act of 2002

32.2	Certification of Chief Financial Officer under Section 1350 as Adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. **

101	Interactive data files pursuant to Rule 405 of Regulation S-T.

______

[1]	Incorporated by reference from the Company’s S-1 filed with the Commission on August 28, 2018.

[2]	Incorporated by reference from the Company’s S-1 filed with the Commission on August 28, 2018

* Included in Exhibit 31.1

** Included in Exhibit 32.1

COCOLUV INC.

FINANCIAL STATEMENTS

May 31, 2020

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM		F-2

BALANCE SHEETS		F-3

STATEMENTS OF OPERATIONS		F-4

STATEMENT OF STOCKHOLDER’S (DEFICIT)		F-5

STATEMENTS OF CASH FLOWS		F-6

NOTES TO FINANCIAL STATEMENTS		F-7

F- 1

PLS CPA, A PROFESSIONAL CORPORATION

♦ 4725 MERCURY STREET #210 ♦ SAN DIEGO ♦ CALIFORNIA 92111 ♦

♦ TELEPHONE (858)722-5953 ♦ FAX (858) 761-0341 ♦ FAX (858) 764-5480

♦ E-MAIL changgpark@gmail.com ♦

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of Cocoluv Inc.

Opinion on the Financial Statements

We have audited the accompanying balance sheets of Cocoluv Inc. (the Company) as of May 31, 2020 and 2019, the related statements of operations, changes in shareholders' deficit, and cash flows for the year ended May 31, 2020 and 2019, and the related notes to the financial statements (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of May 31, 2020 and 2019, and the results of its operations and its cash flows for the period then ended, in conformity with accounting principles generally accepted in the United States of America.

Going Concern Uncertainty

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has a loss from operations through May 31, 2020, and does not have sufficient working capital to fund its planned operations during the twelve-month period subsequent to the issuance of these financial statements. This raises substantial doubt about the Company’s ability to continue as a going concern. Management's plans in regard to these matters also are described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ PLS CPA

PLS CPA, A Professional Corp

We have served as the Company’s auditor since 2018.

San Diego, CA. 92111

August 31, 2020

F- 2

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COCOLUV INC.

BALANCE SHEETS

	May 31, 2020			May 31, 2019

ASSETS

CURRENT ASSETS
Cash	$	494		$	54

TOTAL CURRENT ASSETS	$	494		$	54

LIABILITIES AND STOCKHOLDER’S (DEFICIT)

CURRENT LIABILITIES
Accounts payable		6,500			4,702
Due to related party		28,557			8,353

TOTAL CURRENT LIABILITIES		35,057			13,055

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS’ (DEFICIT)					-
Common stock
Authorized 200,000,000 shares of common stock, $0.001 par value, Issued and outstanding 64,900,000 shares of common stock (May 31, 2019 – 200,000,000)		64,900			200,000
Additional paid in capital		(46,010	)		(196,000	)
Accumulated deficit		(53,453	)		(17,001	)

TOTAL STOCKHOLDERS’ (DEFICIT)		(34,563	)		(13,001	)

TOTAL LIABILITIES AND STOCKHOLDER’S (DEFICIT)	$	494		$	54

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

F- 3

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COCOLUV INC.

STATEMENTS OF OPERATIONS

	For the year ended May 31, 2020			For the year ended May 31, 2019

REVENUE	$	-		$	-

OPERATING EXPENSES
General and administrative	$	4,652		$	2,591
Professional fees		31,800			12,700

TOTAL OPERATING EXPENSES		(36,452	)		(15,291	)

NET LOSS		(36,452	)		(15,291	)

NET LOSS PER COMMON SHARE – BASIC AND DILUTED	$	(0.00	)	$	(0.00	)

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING – BASIC AND DILUTED		196,794,536			200,000,000

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

F- 4

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COCOLUV INC.

STATEMENT OF STOCKHOLDER’S EQUITY (DEFICIT)

FOR YEARS ENDED MAY 31, 2019 AND MAY 31, 2020

	Common Stock						Additional
	Number of shares			Amount			Paid-in Capital			Accumulated Deficit			Total

Balance, May 31, 2018		200,000,000		$	200,000		$	(196,000	)	$	(1,710	)	$	2,290
Net loss for the period from inception through May 31, 2019		-			-			-			(15,291	)		(15,291	)

Balance, May 31, 2019		200,000,000		$	200,000		$	(196,000	)	$	(17,001	)	$	(13,001	)

Shares issued for cash – at $0.001		14,900,000			14,900			-			-			14,900

Shares Cancelled- at $0.000000066		(150,000,000	)		(150,000	)		149,990			-			(10	)

Net loss for the year ending May 31, 2020		-			-			-			(36,452	)		(36,452	)

Balance, May 31, 2020		64,900,000		$	64,900		$	(46,010	)	$	(53,453	)	$	(34,563	)

May 20, 2020, the Company approved a special resolution to undertake a forward split of the common stock of the Company on a basis of 50 new common shares for 1 old common share

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

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COCOLUV INC.

STATEMENTS OF CASH FLOWS

	For the year ending May 31, 2020			For the year ending May 31, 2019

CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$	(36,452	)	$	(15,291	)
Adjustments to reconcile net loss to net cash used in operating activities
Expenses paid by related party		19,874			6,635
Changes in operating assets and liabilities
Accounts payable		1,798			4,702

NET CASH USED IN OPERATING ACTIVITIES		(14,780	)		(3,955	)

CASH FLOWS FROM INVESTING ACTIVITIES		-			-

CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related party		330			-
Payment of purchase common stock		(10	)
Proceeds on sale of common stock		14,900			-

NET CASH PROVIDED BY FINANCING ACTIVITIES		15,220			-

NET INCREASE IN CASH		440			(3,955	)

CASH, BEGINNING OF PERIOD		54			4,009

CASH, END OF PERIOD	$	494		$	54

SUPPLEMENTAL CASH FLOW INFORMATION AND NONCASH INVESTING AND FINANCING ACTIVITIES:

Cash paid during the period for:
Interest	$	-		$	-

Income taxes	$	-		$	-

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

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COCOLUV INC.

NOTES TO FINANCIAL STATEMENTS

MAY 31, 2020 (Audited)

NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION

CocoLuv Inc. was incorporated in the State of Nevada as a for-profit Company on September 13, 2017 and established a fiscal year end of May 31. The Company intends to manufacture market and sell a product line of 5 hair care products derived from Virgin Coconut Oil. The initial 5 products will be 3 for women and 2 for men.

Going concern

To date the Company has generated no revenues from its business operations and has incurred operating losses since inception of $53,453. As at May 31, 2020, the Company has a working capital deficit of $34,563. The Company will require additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. As of May 31, 2020, the Company has issued 50,000,000 founders shares for net proceeds of $3,990 and 14,900,000 private placement shares for net proceeds of $14,900 to the Company. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements present the balance sheet, statements of operations, stockholders’ equity and cash flows of the Company. These financial statements are presented in the United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.

Use of Estimates and Assumptions

Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Accordingly, actual results could differ from those estimates.

Commitments and Contingencies

On September 26, 2018 the Company signed a lease for office space in San Francisco, California. The term of the lease is for one year and is then renewed on a month to month basis. Current monthly rent is $67 per month.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

Fair Value of Financial Instruments

The carrying amount of the Company’s financial assets and liabilities approximates their fair values due to their short term maturities.

Loss per Common Share

The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted loss per share is the same as basic loss per share due to the lack of dilutive items in the Company. As of May 31, 2020, there were no common stock equivalents outstanding.

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COCOLUV INC.

NOTES TO FINANCIAL STATEMENTS

MAY 31, 2020 (Audited)

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Income Taxes

The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

Stock-based Compensation

The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, "Accounting for Stock-Based Compensation," and supersedes Accounting Principles Board ("APB") Opinion No. 25, "Accounting for Stock Issued to Employees," and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. As at May 31, 2020 the Company had not adopted a stock option plan nor had it granted any stock options. Accordingly no stock-based compensation has been recorded to date.

Recent Accounting Pronouncements

The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

NOTE 3 – COMMON STOCK

Between August, 2019 and April, 2020 the Company sold 14,900,000 (298,000 pre-split) shares of its common stock at $0.001 for $14,900 net proceeds to the Company.

NOTE 4 – RELATED PARTY TRANSACTIONS

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COCOLUV INC.

NOTES TO FINANCIAL STATEMENTS

MAY 31, 2020 (Audited)

NOTE 4 – RELATED PARTY TRANSACTIONS (continued)

NOTE 5 – INCOME TAXES

A reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows:

	May 31, 2020			May 31, 2019

Net loss before income taxes per financial statements	$	(36,453	)	$	(15,291	)
Income tax rate		21	%		21	%
Income tax recovery		(7,655	)		(3,211	)
Non-deductible		--			--
Valuation allowance change		7.655			3,211

Provision for income taxes	$	–		$	-

The significant component of deferred income tax assets at May 31, 2020, is as follows:

	May 31, 2020			May 31, 2019
Net operating loss carry-forward	$	11,225		$	3,570
Valuation allowance		(11,225	)		(3,570	)

Net deferred income tax asset	$	–		$	-

The amount taken into income as deferred income tax assets must reflect that portion of the income tax loss carry forwards that is more likely-than-not to be realized from future operations. The Company has chosen to provide a full valuation allowance against all available income tax loss carry forwards. The Company has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely than not that such benefit will be utilized in future years. The valuation allowance is reviewed annually. When circumstances change and which cause a change in management's judgment about the realizability of deferred income tax assets, the impact of the change on the valuation allowance is generally reflected in current income.

As of May 31, 2020, and 2019, the Company has no unrecognized income tax benefits. The Company’s policy for classifying interest and penalties associated with unrecognized income tax benefits is to include such items as tax expense. No interest or penalties have been recorded during the year ended May 31, 2020 and 2019 and no interest or penalties have been accrued as of May 31, 2020 and 2019. As of May 31, 2020, and 2019, the Company did not have any amounts recorded pertaining to uncertain tax positions.

The tax years from 2017 and forward remain open to examination by federal and state authorities due to net operating loss and credit carryforwards. The Company is currently not under examination by the Internal Revenue Service or any other taxing authorities.

NOTE 6 – SUBSEQUENT EVENTS

During August 2020, the CEO paid expenses of $2,000 and on behalf of the Company. The amounts due to related party are unsecured and non- interest-bearing with no set terms of repayment.

F- 9

EX-31.1 2 coco_ex311.htm CERTIFICATION coco_ex311.htm

EXHIBIT 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL ACCOUNTING OFFICER
PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Reymund Guillermo, certify that:

1.	I have reviewed this annual report on Form 10-K of CocoLuv Inc.;

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.	I am 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.	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.

	CocoLuv Inc.

Dated: August 31, 2020	By:	/s/ Reymund Guillermo
		Reymund Guilllermo President and Director Principal Executive Officer Principal Financial Officer Principal Accounting Officer

EX-32.1 3 coco_ex321.htm CERTIFICATION coco_ex321.htm

EXHIBIT 32.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL ACCOUNTING OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Reymund Guillermo, President and Chief Executive Officer of CocoLuv Inc.., hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

	1.	the annual report on Form 10-K of CocoLuv Inc. for the fiscal year ended May 31, 2020 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	2.	the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of CocoLuv Inc.

	CocoLuv Inc.

Dated: August 31, 2020	By:	/s/ Reymund Guillermo
		Reymund Guillermo President and Director Principal Executive Officer Principal Financial Officer Principal Accounting Officer

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<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">CocoLuv Inc. was incorporated in the State of Nevada as a for-profit Company on September 13, 2017 and established a fiscal year end of May 31. The Company intends to manufacture market and sell a product line of 5 hair care products derived from Virgin Coconut Oil. The initial 5 products will be 3 for women and 2 for men.   Going concern   To date the Company has generated no revenues from its business operations and has incurred operating losses since inception of $53,453. As at May 31, 2020, the Company has a working capital deficit of $34,563. The Company will require additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. As of May 31, 2020, the Company has issued 50,000,000 founders shares for net proceeds of $3,990 and 14,900,000 private placement shares for net proceeds of $14,900 to the Company. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.</div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">Basis of Presentation   The financial statements present the balance sheet, statements of operations, stockholders’ equity and cash flows of the Company. These financial statements are presented in the United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.   Use of Estimates and Assumptions   Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Accordingly, actual results could differ from those estimates.   Commitments and Contingencies   On September 26, 2018 the Company signed a lease for office space in San Francisco, California. The term of the lease is for one year and is then renewed on a month to month basis. Current monthly rent is $67 per month.   Cash and Cash Equivalents   For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.   Fair Value of Financial Instruments   The carrying amount of the Company’s financial assets and liabilities approximates their fair values due to their short term maturities.   Loss per Common Share   The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted loss per share is the same as basic loss per share due to the lack of dilutive items in the Company. As of May 31, 2020, there were no common stock equivalents outstanding.   Income Taxes   The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.   Stock-based Compensation   The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, "Accounting for Stock-Based Compensation," and supersedes Accounting Principles Board ("APB") Opinion No. 25, "Accounting for Stock Issued to Employees," and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. As at May 31, 2020 the Company had not adopted a stock option plan nor had it granted any stock options. Accordingly no stock-based compensation has been recorded to date.   Recent Accounting Pronouncements   The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.</div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">The Company’s capitalization is 200,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued. Total shares issued and outstanding as of May 31, 2020 is 64,900,000.   On September 30, 2017, the Company issued 200,000,000 (4,000,000 pre-split) common shares at $0.00002 per share to the sole director and President of the Company. The Company received net proceeds of $4,000 in payment of the shares.   Between August, 2019 and April, 2020 the Company sold 14,900,000 (298,000 pre-split) shares of its common stock at $0.001 for $14,900 net proceeds to the Company.   On May 20, 2020, the founding shareholder of the Company returned 150,000,000 (pre-split 3,000,000) restricted shares of common stock to treasury and the shares were subsequently cancelled by the Company. The shares were returned to treasury for $0.000000066 per share for a total consideration of $10 to the shareholder.   On May 20, 2020, the directors of the Company approved a special resolution to undertake a forward split of the common stock of the Company on a basis of 50 new common shares for 1 old common share. All references in these financial statements to number of common shares, price per share and weighted average number of shares outstanding prior to the 50:1 forward split have been adjusted to reflect the stock split on a retroactive basis, unless otherwise noted.</div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">During the period ended May 31, 2020, the CEO paid expenses of $19,863 and on behalf of the Company and provided $330 in additional loans to the Company. Total amount owed to the CEO as of May 31, 2020 is $28,557 (May 31, 2019- $8,353). The amounts due to related party are unsecured and non- interest-bearing with no set terms of repayment.     On May 20, 2020, the founding shareholder of the Company returned 150,000,000 (pre-split 3,000,000) restricted shares of common stock to treasury and the shares were subsequently cancelled by the Company. The shares were returned to treasury for $0.000000066 per share for a total consideration of $10 to the shareholder.</div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">A reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows:   <table style="border-spacing:0;text-align:left;font:10pt times new roman;margin-left:auto;margin-right:auto;width:85%" cellpadding="0"> <tr style="height:15px"> <td>  </td> <td style="white-space: nowrap;">  </td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> May 31, 2020</td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;">  </td> <td style="white-space: nowrap;">  </td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> May 31, 2019</td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;">  </td></tr> <tr style="height:15px"> <td>  </td> <td style="width:1%;white-space: nowrap;">  </td> <td class="ffcell" colspan="2" style="width:9%;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td class="ffcell" colspan="2" style="width:9%;">  </td> <td style="width:1%;white-space: nowrap;">  </td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> Net loss before income taxes per financial statements</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(36,453</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(15,291</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> Income tax rate</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">21</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">%</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">21</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">%</td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> Income tax recovery</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(7,655</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">(3,211</td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> Non-deductible</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">--</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">--</td> <td style="width:1%;white-space: nowrap;">  </td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> Valuation allowance change</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">7.655</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">3,211</td> <td style="PADDING-BOTTOM: 1px;width:1%;white-space: nowrap;">  </td></tr> <tr style="height:15px;background-color:#ffffff"> <td>  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="width:9%;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="width:9%;">  </td> <td style="width:1%;white-space: nowrap;">  </td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> Provision for income taxes </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="BORDER-BOTTOM: black 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: black 3px double;width:9%;vertical-align:bottom;text-align:right;">–</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="BORDER-BOTTOM: black 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: black 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;">  </td></tr></table>   The significant component of deferred income tax assets at May 31, 2020, is as follows:   <table style="border-spacing:0;text-align:left;font:10pt times new roman;margin-left:auto;margin-right:auto;width:85%" cellpadding="0"> <tr style="height:15px"> <td>  </td> <td style="white-space: nowrap;">  </td> <td class="hdcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:center;" colspan="2"> May 31, 2020</td> <td style="PADDING-BOTTOM: 1px;white-space: nowrap;">  </td> <td style="white-space: nowrap;">  </td> <td class="hdcell" colspan="2" style="width:9%;vertical-align:bottom;text-align:center;"> May 31, 2019</td> <td style="white-space: nowrap;">  </td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> Net operating loss carry-forward</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">11,225</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="width:9%;vertical-align:bottom;text-align:right;">3,570</td> <td style="width:1%;white-space: nowrap;">  </td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> Valuation allowance</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(11,225</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;text-align:right;">(3,570</td> <td style="PADDING-BOTTOM: 1px;width:1%;vertical-align:bottom;white-space: nowrap;">)</td></tr> <tr style="height:15px;background-color:#cceeff"> <td>  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="width:9%;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td class="ffcell" style="width:9%;">  </td> <td style="width:1%;white-space: nowrap;">  </td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> Net deferred income tax asset</td> <td style="width:1%;white-space: nowrap;">  </td> <td style="BORDER-BOTTOM: black 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: black 3px double;width:9%;vertical-align:bottom;text-align:right;">–</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;">  </td> <td style="width:1%;white-space: nowrap;">  </td> <td style="BORDER-BOTTOM: black 3px double;width:1%;vertical-align:bottom;white-space: nowrap;">$</td> <td class="ffcell" style="BORDER-BOTTOM: black 3px double;width:9%;vertical-align:bottom;text-align:right;">-</td> <td style="PADDING-BOTTOM: 3px;width:1%;white-space: nowrap;">  </td></tr></table>        The amount taken into income as deferred income tax assets must reflect that portion of the income tax loss carry forwards that is more likely-than-not to be realized from future operations. The Company has chosen to provide a full valuation allowance against all available income tax loss carry forwards. The Company has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely than not that such benefit will be utilized in future years. The valuation allowance is reviewed annually. When circumstances change and which cause a change in management's judgment about the realizability of deferred income tax assets, the impact of the change on the valuation allowance is generally reflected in current income.   As of May 31, 2020, and 2019, the Company has no unrecognized income tax benefits. The Company’s policy for classifying interest and penalties associated with unrecognized income tax benefits is to include such items as tax expense. No interest or penalties have been recorded during the year ended May 31, 2020 and 2019 and no interest or penalties have been accrued as of May 31, 2020 and 2019. As of May 31, 2020, and 2019, the Company did not have any amounts recorded pertaining to uncertain tax positions.   The tax years from 2017 and forward remain open to examination by federal and state authorities due to net operating loss and credit carryforwards. The Company is currently not under examination by the Internal Revenue Service or any other taxing authorities.</div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">During August 2020, the CEO paid expenses of $2,000 and on behalf of the Company. The amounts due to related party are unsecured and non- interest-bearing with no set terms of repayment.</div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">The financial statements present the balance sheet, statements of operations, stockholders’ equity and cash flows of the Company. These financial statements are presented in the United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.  </div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Accordingly, actual results could differ from those estimates.  </div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">On September 26, 2018 the Company signed a lease for office space in San Francisco, California. The term of the lease is for one year and is then renewed on a month to month basis. Current monthly rent is $67 per month.  </div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.  </div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">The carrying amount of the Company’s financial assets and liabilities approximates their fair values due to their short term maturities.  </div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted loss per share is the same as basic loss per share due to the lack of dilutive items in the Company. As of May 31, 2020, there were no common stock equivalents outstanding.  </div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.  </div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, "Accounting for Stock-Based Compensation," and supersedes Accounting Principles Board ("APB") Opinion No. 25, "Accounting for Stock Issued to Employees," and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. As at May 31, 2020 the Company had not adopted a stock option plan nor had it granted any stock options. Accordingly no stock-based compensation has been recorded to date.  </div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN">The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.</div>

<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td>  </td> <td>  </td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> May 31, 2020</td> <td>  </td> <td>  </td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> May 31, 2019</td> <td>  </td></tr> <tr style="height:15px"> <td>  </td> <td style="width:1%;">  </td> <td colspan="2" style="width:9%;">  </td> <td style="width:1%;">  </td> <td style="width:1%;">  </td> <td colspan="2" style="width:9%;">  </td> <td style="width:1%;">  </td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> Net loss before income taxes per financial statements</td> <td style="width:1%;">  </td> <td style="width:1%;vertical-align:bottom;"> $</td> <td style="width:9%;vertical-align:bottom;"> (36,453</td> <td style="width:1%;vertical-align:bottom;"> )</td> <td style="width:1%;">  </td> <td style="width:1%;vertical-align:bottom;"> $</td> <td style="width:9%;vertical-align:bottom;"> (15,291</td> <td style="width:1%;vertical-align:bottom;"> )</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> Income tax rate</td> <td style="width:1%;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:1%;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> 21</td> <td style="width:1%;vertical-align:bottom;"> %</td> <td style="width:1%;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:1%;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> 21</td> <td style="width:1%;vertical-align:bottom;"> %</td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> Income tax recovery</td> <td style="width:1%;">  </td> <td style="width:1%;">  </td> <td style="width:9%;vertical-align:bottom;"> (7,655</td> <td style="width:1%;vertical-align:bottom;"> )</td> <td style="width:1%;">  </td> <td style="width:1%;">  </td> <td style="width:9%;vertical-align:bottom;"> (3,211</td> <td style="width:1%;vertical-align:bottom;"> )</td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> Non-deductible</td> <td style="width:1%;">  </td> <td style="width:1%;">  </td> <td style="width:9%;vertical-align:bottom;"> --</td> <td style="width:1%;">  </td> <td style="width:1%;">  </td> <td style="width:1%;">  </td> <td style="width:9%;vertical-align:bottom;"> --</td> <td style="width:1%;">  </td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> Valuation allowance change</td> <td style="width:1%;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:1%;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> 7.655</td> <td style="width:1%;">  </td> <td style="width:1%;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:1%;">  </td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> 3,211</td> <td style="width:1%;">  </td></tr> <tr style="height:15px;background-color:#ffffff"> <td>  </td> <td style="width:1%;">  </td> <td style="width:1%;">  </td> <td style="width:9%;">  </td> <td style="width:1%;">  </td> <td style="width:1%;">  </td> <td style="width:1%;">  </td> <td style="width:9%;">  </td> <td style="width:1%;">  </td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> Provision for income taxes </td> <td style="width:1%;">  </td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> $</td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> –</td> <td style="width:1%;">  </td> <td style="width:1%;">  </td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> $</td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> -</td> <td style="width:1%;">  </td></tr></table></div>

-34563

3990

50000000

14900000

14900

The term of the lease is for one year and is then renewed on a month to month basis. Current monthly rent is $67 per month.

All references in these financial statements to number of common shares, price per share and weighted average number of shares outstanding prior to the 50:1 forward split have been adjusted to reflect the stock split on a retroactive basis, unless otherwise noted.

150000000

The Company returned 150,000,000 (pre-split 3,000,000) restricted shares of common stock to treasury and the shares were subsequently cancelled by the Company.

0.000000066

The Company sold 14,900,000 (298,000 pre-split) shares of its common stock at $0.001 for $14,900 net proceeds to the Company.

14900000

14900

0.001

4000

0.00002

200000000

The Company issued 200,000,000 (4,000,000 pre-split) common shares at $0.00002 per share to the sole director and President of the Company.

0.000000066

330

19863

28557

8353

-36453

-15291

0.21

-7655

-3211

7655

3211

11225

3570

-11225

-3570

2000

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Cover - USD ($)	12 Months Ended
Cover - USD ($)	May 31, 2020	Aug. 31, 2020	Jan. 10, 2020
Cover [Abstract]
Entity Registrant Name	COCOLUV INC.
Entity Central Index Key	0001729637
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--05-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	true
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	May 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		64,900,000
Entity Public Float			$ 0
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	No

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BALANCE SHEETS - USD ($)	May 31, 2020	May 31, 2019
CURRENT ASSETS
Cash	$ 494	$ 54
TOTAL CURRENT ASSETS	494	54
CURRENT LIABILITIES
Accounts payable	6,500	4,702
Due to related party	28,557	8,353
TOTAL CURRENT LIABILITIES	35,057	13,055
COMMITMENTS AND CONTINGENCIES	0	0
STOCKHOLDERS' (DEFICIT)
Common stock, Authorized 200,000,000 shares of common stock, $0.001 par value, Issued and outstanding 64,900,000 shares of common stock (May 31, 2019 - 200,000,000)	64,900	200,000
Additional paid in capital	(46,010)	(196,000)
Accumulated deficit	(53,453)	(17,001)
TOTAL STOCKHOLDERS' (DEFICIT)	(34,563)	(13,001)
TOTAL LIABILITIES AND STOCKHOLDER'S (DEFICIT)	$ 494	$ 54

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BALANCE SHEETS (Parenthetical) - $ / shares	May 31, 2020	May 31, 2019
STOCKHOLDERS DEFICIT
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	64,900,000	200,000,000
Common stock, shares outstanding	64,900,000	200,000,000

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STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
STATEMENTS OF OPERATIONS - USD ($)	May 31, 2020	May 31, 2019
STATEMENTS OF OPERATIONS
REVENUE	$ 0	$ 0
OPERATING EXPENSES
General and administrative	4,652	2,591
Professional fees	31,800	12,700
TOTAL OPERATING EXPENSES	(36,452)	(15,291)
NET LOSS	$ (36,452)	$ (15,291)
NET LOSS PER COMMON SHARE - BASIC AND DILUTED	$ (0.00)	$ (0.00)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	196,794,536	200,000,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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STATEMENT OF STOCKHOLDERS DEFICIT - USD ($)	Total	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Common Stock [Member]
Balance, shares at May. 31, 2018				200,000,000
Balance, amount at May. 31, 2018	$ 2,290	$ (196,000)	$ (1,710)	$ 200,000
Net loss	(15,291)	0	(15,291)	$ 0
Balance, shares at May. 31, 2019				200,000,000
Balance, amount at May. 31, 2019	(13,001)	(196,000)	(17,001)	$ 200,000
Net loss	(36,452)	0	(36,452)	$ 0
Shares issued for cash - at $0.001, shares				14,900,000
Shares issued for cash - at $0.001, amount	14,900	0	0	$ 14,900
Shares Cancelled- at $0.000000066, shares				(150,000,000)
Shares Cancelled- at $0.000000066, amount	(10)	149,990	0	$ (150,000)
Balance, shares at May. 31, 2020				64,900,000
Balance, amount at May. 31, 2020	$ (34,563)	$ (46,010)	$ (53,453)	$ 64,900

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
STATEMENT OF CASH FLOWS - USD ($)	May 31, 2020	May 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$ (36,452)	$ (15,291)
Adjustments to reconcile net loss to net cash used in operating activities
Expenses paid by related party	19,874	6,635
Changes in operating assets and liabilities
Accounts payable	1,798	4,702
NET CASH USED IN OPERATING ACTIVITIES	(14,780)	(3,955)
CASH FLOWS FROM INVESTING ACTIVITIES	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related party	330	0
Payment of purchase common stock	(10)
Proceeds on sale of common stock	14,900	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	15,220	0
NET INCREASE IN CASH	440	(3,955)
CASH, BEGINNING OF PERIOD	54	4,009
CASH, END OF PERIOD	494	54
SUPPLEMENTAL CASH FLOW INFORMATION AND NONCASH INVESTING AND FINANCING ACTIVITIES:
Interest	0	0
Income taxes	$ 0	$ 0

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NATURE OF OPERATIONS AND BASIS OF PRESENTATION	12 Months Ended
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	May 31, 2020
NATURE OF OPERATIONS AND BASIS OF PRESENTATION
NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION	CocoLuv Inc. was incorporated in the State of Nevada as a for-profit Company on September 13, 2017 and established a fiscal year end of May 31. The Company intends to manufacture market and sell a product line of 5 hair care products derived from Virgin Coconut Oil. The initial 5 products will be 3 for women and 2 for men. Going concern To date the Company has generated no revenues from its business operations and has incurred operating losses since inception of $53,453. As at May 31, 2020, the Company has a working capital deficit of $34,563. The Company will require additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. As of May 31, 2020, the Company has issued 50,000,000 founders shares for net proceeds of $3,990 and 14,900,000 private placement shares for net proceeds of $14,900 to the Company. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	May 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation The financial statements present the balance sheet, statements of operations, stockholders’ equity and cash flows of the Company. These financial statements are presented in the United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States. Use of Estimates and Assumptions Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Accordingly, actual results could differ from those estimates. Commitments and Contingencies On September 26, 2018 the Company signed a lease for office space in San Francisco, California. The term of the lease is for one year and is then renewed on a month to month basis. Current monthly rent is $67 per month. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. Fair Value of Financial Instruments The carrying amount of the Company’s financial assets and liabilities approximates their fair values due to their short term maturities. Loss per Common Share The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted loss per share is the same as basic loss per share due to the lack of dilutive items in the Company. As of May 31, 2020, there were no common stock equivalents outstanding. Income Taxes The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment. Stock-based Compensation The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, "Accounting for Stock-Based Compensation," and supersedes Accounting Principles Board ("APB") Opinion No. 25, "Accounting for Stock Issued to Employees," and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. As at May 31, 2020 the Company had not adopted a stock option plan nor had it granted any stock options. Accordingly no stock-based compensation has been recorded to date. Recent Accounting Pronouncements The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

XML 18 R9.htm IDEA: XBRL DOCUMENT

COMMON STOCK	12 Months Ended
COMMON STOCK	May 31, 2020
COMMON STOCK
NOTE 3 - COMMON STOCK	The Company’s capitalization is 200,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued. Total shares issued and outstanding as of May 31, 2020 is 64,900,000. On September 30, 2017, the Company issued 200,000,000 (4,000,000 pre-split) common shares at $0.00002 per share to the sole director and President of the Company. The Company received net proceeds of $4,000 in payment of the shares. Between August, 2019 and April, 2020 the Company sold 14,900,000 (298,000 pre-split) shares of its common stock at $0.001 for $14,900 net proceeds to the Company. On May 20, 2020, the founding shareholder of the Company returned 150,000,000 (pre-split 3,000,000) restricted shares of common stock to treasury and the shares were subsequently cancelled by the Company. The shares were returned to treasury for $0.000000066 per share for a total consideration of $10 to the shareholder. On May 20, 2020, the directors of the Company approved a special resolution to undertake a forward split of the common stock of the Company on a basis of 50 new common shares for 1 old common share. All references in these financial statements to number of common shares, price per share and weighted average number of shares outstanding prior to the 50:1 forward split have been adjusted to reflect the stock split on a retroactive basis, unless otherwise noted.

XML 19 R10.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	May 31, 2020
RELATED PARTY TRANSACTIONS
NOTE 4 - RELATED PARTY TRANSACTIONS	During the period ended May 31, 2020, the CEO paid expenses of $19,863 and on behalf of the Company and provided $330 in additional loans to the Company. Total amount owed to the CEO as of May 31, 2020 is $28,557 (May 31, 2019- $8,353). The amounts due to related party are unsecured and non- interest-bearing with no set terms of repayment. On May 20, 2020, the founding shareholder of the Company returned 150,000,000 (pre-split 3,000,000) restricted shares of common stock to treasury and the shares were subsequently cancelled by the Company. The shares were returned to treasury for $0.000000066 per share for a total consideration of $10 to the shareholder.

XML 20 R11.htm IDEA: XBRL DOCUMENT

INCOME TAX

12 Months Ended

May 31, 2020

INCOME TAX

NOTE 5 - INCOME TAXES

A reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows:

	May 31, 2020			May 31, 2019

Net loss before income taxes per financial statements	$	(36,453	)	$	(15,291	)
Income tax rate		21	%		21	%
Income tax recovery		(7,655	)		(3,211	)
Non-deductible		--			--
Valuation allowance change		7.655			3,211

Provision for income taxes	$	–		$	-

The significant component of deferred income tax assets at May 31, 2020, is as follows:

	May 31, 2020			May 31, 2019
Net operating loss carry-forward	$	11,225		$	3,570
Valuation allowance		(11,225	)		(3,570	)

Net deferred income tax asset	$	–		$	-

XML 21 R12.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	May 31, 2020
SUBSEQUENT EVENTS
NOTE 6 - SUBSEQUENT EVENTS	During August 2020, the CEO paid expenses of $2,000 and on behalf of the Company. The amounts due to related party are unsecured and non- interest-bearing with no set terms of repayment.

XML 22 R13.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	May 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The financial statements present the balance sheet, statements of operations, stockholders’ equity and cash flows of the Company. These financial statements are presented in the United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.
Use of Estimates and Assumptions	Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Accordingly, actual results could differ from those estimates.
Commitments and Contingencies	On September 26, 2018 the Company signed a lease for office space in San Francisco, California. The term of the lease is for one year and is then renewed on a month to month basis. Current monthly rent is $67 per month.
Cash and Cash Equivalents	For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.
Fair Value of Financial Instruments	The carrying amount of the Company’s financial assets and liabilities approximates their fair values due to their short term maturities.
Loss per Common Share	The basic loss per share is calculated by dividing the Company’s net loss available to common shareholders by the weighted average number of common shares during the year. The diluted loss per share is calculated by dividing the Company’s net loss available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted loss per share is the same as basic loss per share due to the lack of dilutive items in the Company. As of May 31, 2020, there were no common stock equivalents outstanding.
Income Taxes	The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.
Stock-based Compensation	The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, "Accounting for Stock-Based Compensation," and supersedes Accounting Principles Board ("APB") Opinion No. 25, "Accounting for Stock Issued to Employees," and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. As at May 31, 2020 the Company had not adopted a stock option plan nor had it granted any stock options. Accordingly no stock-based compensation has been recorded to date.
Recent Accounting Pronouncements	The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

XML 23 R14.htm IDEA: XBRL DOCUMENT

INCOME TAX (Table)

12 Months Ended

May 31, 2020

INCOME TAX

Schedule of reconciliation of the provision for income taxes

	May 31, 2020			May 31, 2019

Net loss before income taxes per financial statements	$	(36,453	)	$	(15,291	)
Income tax rate		21	%		21	%
Income tax recovery		(7,655	)		(3,211	)
Non-deductible		--			--
Valuation allowance change		7.655			3,211

Provision for income taxes	$	–		$	-

Schedule od deferred income tax assets

	May 31, 2020			May 31, 2019
Net operating loss carry-forward	$	11,225		$	3,570
Valuation allowance		(11,225	)		(3,570	)

Net deferred income tax asset	$	–		$	-

XML 24 R15.htm IDEA: XBRL DOCUMENT

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Accumulated deficit	$ (53,453)	$ (17,001)
Working capital deficit	$ (34,563)
Shares issued, shares	64,900,000	200,000,000
Private Placement [Member]
Proceeds from common stock shares issued, amount	$ 14,900
Shares issued, shares	14,900,000
Founder [Member]
Proceeds from common stock shares issued, amount	$ 3,990
Shares issued, shares	50,000,000

XML 25 R16.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	1 Months Ended
	Sep. 26, 2018 USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Monthly lease rent	$ 67
Lease term, description	The term of the lease is for one year and is then renewed on a month to month basis. Current monthly rent is $67 per month.

XML 26 R17.htm IDEA: XBRL DOCUMENT

COMMON STOCK (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended	12 Months Ended
COMMON STOCK (Details Narrative) - USD ($)	May 20, 2020	Sep. 30, 2017	Apr. 30, 2020	May 31, 2020	May 31, 2019	May 31, 2018
Common Stock Par Value				$ 0.001	$ 0.001
Common Stock Authorized				200,000,000	200,000,000
Common Stock Issued				64,900,000	200,000,000
Common Stock Outstanding				64,900,000	200,000,000
Stock split ratio description	All references in these financial statements to number of common shares, price per share and weighted average number of shares outstanding prior to the 50:1 forward split have been adjusted to reflect the stock split on a retroactive basis, unless otherwise noted.
Total consideration of common stock	$ 10
Common stock shares returned	150,000,000
Shares returned, description	The Company returned 150,000,000 (pre-split 3,000,000) restricted shares of common stock to treasury and the shares were subsequently cancelled by the Company.
Shares returned, price per share	$ 0.000000066
Proceeds on sale of common stock				$ 14,900	$ 0
Director and President [Member]
Total consideration of common stock		$ 4,000
Shares returned, description		The Company issued 200,000,000 (4,000,000 pre-split) common shares at $0.00002 per share to the sole director and President of the Company.
Shares returned, price per share		$ 0.00002
Shares issued		200,000,000
Common Stock [Member]
Shares returned, description			The Company sold 14,900,000 (298,000 pre-split) shares of its common stock at $0.001 for $14,900 net proceeds to the Company.
Shares returned, price per share			$ 0.001
Proceeds on sale of common stock	$ 10
Common stock, shares sold			14,900,000
Proceeds from issuance of common stock			$ 14,900
Shares issued				64,900,000	200,000,000	200,000,000

XML 27 R18.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	May 20, 2020	May 31, 2020	May 31, 2019
Shares returned, price per share	$ 0.000000066
Shares returned, description	The Company returned 150,000,000 (pre-split 3,000,000) restricted shares of common stock to treasury and the shares were subsequently cancelled by the Company.
Total consideration of common stock	$ 10
Common stock shares returned	150,000,000
Advances from related party		$ 330	$ 0
Due to related party		28,557	8,353
Chief Executive Officer [Member]
Advances from related party		330
Expenses paid		19,863
Due to related party		$ 28,557	$ 8,353

XML 28 R19.htm IDEA: XBRL DOCUMENT

INCOME TAXES (Details) - USD ($)	12 Months Ended
INCOME TAXES (Details) - USD ($)	May 31, 2020	May 31, 2019
INCOME TAX
Net loss before income taxes per financial statements	$ (36,453)	$ (15,291)
Income tax rate	21.00%	21.00%
Income tax recovery	$ (7,655)	$ (3,211)
Non-deductible	0	0
Valuation allowance change	7,655	3,211
Provision for income taxes	$ 0	$ 0

XML 29 R20.htm IDEA: XBRL DOCUMENT

INCOME TAXES (Details 1) - USD ($)	May 31, 2020	May 31, 2019
INCOME TAX
Net operating loss carry-forward	$ 11,225	$ 3,570
Valuation allowance	(11,225)	(3,570)
Net deferred income tax asset	$ 0	$ 0

XML 30 R21.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS (Details Narrative)	Aug. 31, 2020 USD ($)
Chief Executive Officer [Member] \| Subsequent Event [Member]
Due to related party	$ 2,000

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