Business Combination and Goodwill (Tables)

6 Months Ended

Nov. 30, 2024

Restructuring Cost and Reserve [Line Items]

Schedule of Impaired Loss on Goodwill

The summary of impairment loss on goodwill is as below:

	$
Goodwill as of May 31, 2020		4,763,015
Impaired goodwill written off - May 31, 2021		(322,972	)
Goodwill as of May 31, 2021		4,440,043
Impaired goodwill written off - May 31, 2022		(1,006,432	)
Goodwill as of May 31, 2022		3,433,611
Impaired goodwill written off - May 31, 2023		(641,050	)
Goodwill as of May 31, 2023		2,792,561
Impaired goodwill written off - May 31, 2024		(1,049,984	)
Goodwill as of May 31, 2024		1,742,577

CXJ Technology (Hangzhou) Co Ltd [Member]

Restructuring Cost and Reserve [Line Items]

Schedule of Purchase Price Allocated on Acquisition

The purchase price was allocated on the acquisition date of HZ CXJ as follows:

	As of May 28, 2020
	$
Cash at banks and in hand		15,588
Trade receivables		70,423
Inventory on hand		124,658
Prepayments, other receivables and deposits		2,517,125
Due from a related party		1,282
Due to directors		119,405
Due from a shareholder		51,599
Operating lease right-of-use assets		189,604
Total assets		3,089,684

	$
Account Payable		(156,955	)
Advanced Receipts		(368,777	)
Accrued liabilities, other payable and deposits received		(3,007,879	)
Due to a related company		(2,000	)
Due to related parties		(29,932	)
Due to directors		(42	)
Operating lease liabilities, net of current portion		(80,882	)
Operating lease liabilities, non-current portion		(111,779	)
Total liabilities		(3,758,246	)
Net tangible liabilities		(668,562	)
Goodwill		4,763,015
Total purchase price		4,094,453

	$
Consideration in form of shares		4,094,453
Total consideration		4,094,453

Shenzhen Lanbei Ecological Technology Co Ltd [Member]

Restructuring Cost and Reserve [Line Items]

Schedule of Purchase Price Allocated on Acquisition

The purchase price was allocated on the disposal date of Xishijie Automobile Industry Ecology Technology Co., Ltd (formerly known as Shenzhen Lanbei Ecological Technology Co., Ltd) as follow:

	As of August 1, 2023
	$
Cash at banks and in hand		2,804
Trade receivables		5,086
Inventory on hand		43,907
Prepayments, other receivables and deposits		28,993
Due from a related party		0
Operating lease right-of-use assets		4,135
Total assets		84,925

	$
Account Payables	(10,589	)
Accrued liabilities, other payables and deposits received	(15,656	)
Due to a related company	(11,157	)
Operating lease liabilities, net of current portion	(4,135	)
Total liabilities	(41,537	)
Net tangible assets	43,388
Share of 49% of non-controlling interest	21,260
51% of equity interest	22,128
Other comprehensive income	3,101
Loss on disposal	25,229
Total purchase price	-