XML 59 R45.htm IDEA: XBRL DOCUMENT v3.24.4
Summary of Significant Accounting Policies (Details Narrative) - USD ($)
3 Months Ended 6 Months Ended
Nov. 30, 2024
Nov. 30, 2023
Nov. 30, 2024
Nov. 30, 2023
May 31, 2024
Aug. 01, 2023
Property, Plant and Equipment [Line Items]            
Net profit (loss) $ (143,693) $ 203,216 $ (185,260) $ (302,993)    
Accumulated deficit 5,548,740   5,548,740   $ 5,363,480  
Net cash inflow     397,664 542,850    
Cash and cash equivalents 352   352   2,521  
Current liability $ 1,803,535   1,803,535   $ 1,979,652  
Impairment on intangible assets     $ 1,597 $ 0    
Value added taxes description     The VAT is based on gross sales price and VAT rates applicable to the Company is 17% for the period from the beginning of 2018 till the end of April 2018, then changed to 16% from May 2018 to the end of March 2019, and changed to 13% from April 2019. Entities that are VAT general taxpayers are allowed to offset qualified input VAT paid to suppliers against their output VAT liabilities. Net VAT balance between input VAT and output VAT is recorded as VAT payable if output VAT is larger than input VAT and is recorded as VAT recoverables if input VAT is larger than output VAT. All of the VAT returns filed by the Company’s subsidiaries in China, have been and remain subject to examination by the tax authorities.      
Minimum [Member]            
Property, Plant and Equipment [Line Items]            
Property, plant and equipment useful life 3 years   3 years      
Maximum [Member]            
Property, Plant and Equipment [Line Items]            
Property, plant and equipment useful life 5 years   5 years      
Office Equipment [Member] | Minimum [Member]            
Property, Plant and Equipment [Line Items]            
Property, plant and equipment useful life 3 years   3 years      
Office Equipment [Member] | Maximum [Member]            
Property, Plant and Equipment [Line Items]            
Property, plant and equipment useful life 5 years   5 years      
Leasehold Improvements [Member] | Minimum [Member]            
Property, Plant and Equipment [Line Items]            
Property, plant and equipment useful life 5 years   5 years      
Leasehold Improvements [Member] | Maximum [Member]            
Property, Plant and Equipment [Line Items]            
Property, plant and equipment useful life 10 years   10 years      
Building [Member]            
Property, Plant and Equipment [Line Items]            
Property, plant and equipment useful life 25 years   25 years      
Xishijie Automobile Industry Ecological Technology Co Ltd [Member]            
Property, Plant and Equipment [Line Items]            
Interest           51.00%
Xishijie Automobile Industry Ecological Technology Co Ltd [Member] | Variable Interest Entity, Primary Beneficiary [Member]            
Property, Plant and Equipment [Line Items]            
Interest 51.00%   51.00%