Consolidated Balance Sheets - USD ($)	May 31, 2021	May 31, 2020
CURRENT ASSETS
Account receivables	$ 8,477	$ 436,620
Prepayments, deposits and other receivables	216,683	2,518,698
Inventories	62,815	124,658
Due from a director		115,868
Due from a related party	43,500	51,458
Cash and cash equivalents	340,109	15,588
Total Current Assets	671,584	3,262,890
NON-CURRENT ASSETS
Operating lease right-of-use assets	79,173	192,741
Intangible assets	32,974	29,646
Total non-current assets	112,147	222,387
TOTAL ASSETS	783,731	3,485,277
CURRENT LIABILITIES
Account payables	233,516	156,955
Advanced received, accrued expenses and other payables	3,030,788	3,735,680
Amount due to a director	114,935	26,302
Operating lease liabilities, net of current portion	55,628	83,044
Total current liabilities	3,434,867	4,001,981
NON-CURRENT LIABILITIES
Operating lease liabilities, non-current portion	24,523	112,759
TOTAL LIABILITIES	3,459,390	4,114,740
STOCKHOLDERS' EQUITY
Common stock, $0.001 par value, 490,000,000 and 490,000,000 shares authorized, 101,487,017 and 101,487,017 shares issued and outstanding as of May 31, 2021 and May 31, 2020 respectively	101,487	101,487
Additional paid-in capital
Accumulated other comprehensive income (expense)	(152,739)	7,215
Accumulated deficit	(2,624,407)	(738,165)
TOTAL STOCKHOLDERS' EQUITY	(2,675,659)	(629,463)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 783,731	$ 3,485,277