0001823635 2024-06-01 2024-11-30 0001823635 2025-01-07 0001823635 2024-11-30 0001823635 2024-05-31 0001823635 us-gaap:RelatedPartyMember 2024-11-30 0001823635 us-gaap:RelatedPartyMember 2024-05-31 0001823635 srt:DirectorMember 2024-11-30 0001823635 srt:DirectorMember 2024-05-31 0001823635 2024-09-01 2024-11-30 0001823635 2023-09-01 2023-11-30 0001823635 2023-06-01 2023-11-30 0001823635 us-gaap:CommonStockMember 2024-08-31 0001823635 us-gaap:AdditionalPaidInCapitalMember 2024-08-31 0001823635 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-08-31 0001823635 us-gaap:RetainedEarningsMember 2024-08-31 0001823635 us-gaap:NoncontrollingInterestMember 2024-08-31 0001823635 2024-08-31 0001823635 us-gaap:CommonStockMember 2024-05-31 0001823635 us-gaap:AdditionalPaidInCapitalMember 2024-05-31 0001823635 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-05-31 0001823635 us-gaap:RetainedEarningsMember 2024-05-31 0001823635 us-gaap:NoncontrollingInterestMember 2024-05-31 0001823635 us-gaap:CommonStockMember 2023-08-31 0001823635 us-gaap:AdditionalPaidInCapitalMember 2023-08-31 0001823635 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2023-08-31 0001823635 us-gaap:RetainedEarningsMember 2023-08-31 0001823635 us-gaap:NoncontrollingInterestMember 2023-08-31 0001823635 2023-08-31 0001823635 us-gaap:CommonStockMember 2023-05-31 0001823635 us-gaap:AdditionalPaidInCapitalMember 2023-05-31 0001823635 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2023-05-31 0001823635 us-gaap:RetainedEarningsMember 2023-05-31 0001823635 us-gaap:NoncontrollingInterestMember 2023-05-31 0001823635 2023-05-31 0001823635 us-gaap:CommonStockMember 2024-09-01 2024-11-30 0001823635 us-gaap:AdditionalPaidInCapitalMember 2024-09-01 2024-11-30 0001823635 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-09-01 2024-11-30 0001823635 us-gaap:RetainedEarningsMember 2024-09-01 2024-11-30 0001823635 us-gaap:NoncontrollingInterestMember 2024-09-01 2024-11-30 0001823635 us-gaap:CommonStockMember 2024-06-01 2024-11-30 0001823635 us-gaap:AdditionalPaidInCapitalMember 2024-06-01 2024-11-30 0001823635 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-06-01 2024-11-30 0001823635 us-gaap:RetainedEarningsMember 2024-06-01 2024-11-30 0001823635 us-gaap:NoncontrollingInterestMember 2024-06-01 2024-11-30 0001823635 us-gaap:CommonStockMember 2023-09-01 2023-11-30 0001823635 us-gaap:AdditionalPaidInCapitalMember 2023-09-01 2023-11-30 0001823635 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2023-09-01 2023-11-30 0001823635 us-gaap:RetainedEarningsMember 2023-09-01 2023-11-30 0001823635 us-gaap:NoncontrollingInterestMember 2023-09-01 2023-11-30 0001823635 us-gaap:CommonStockMember 2023-06-01 2023-11-30 0001823635 us-gaap:AdditionalPaidInCapitalMember 2023-06-01 2023-11-30 0001823635 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2023-06-01 2023-11-30 0001823635 us-gaap:RetainedEarningsMember 2023-06-01 2023-11-30 0001823635 us-gaap:NoncontrollingInterestMember 2023-06-01 2023-11-30 0001823635 us-gaap:CommonStockMember 2024-11-30 0001823635 us-gaap:AdditionalPaidInCapitalMember 2024-11-30 0001823635 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-11-30 0001823635 us-gaap:RetainedEarningsMember 2024-11-30 0001823635 us-gaap:NoncontrollingInterestMember 2024-11-30 0001823635 us-gaap:CommonStockMember 2023-11-30 0001823635 us-gaap:AdditionalPaidInCapitalMember 2023-11-30 0001823635 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2023-11-30 0001823635 us-gaap:RetainedEarningsMember 2023-11-30 0001823635 us-gaap:NoncontrollingInterestMember 2023-11-30 0001823635 2023-11-30 0001823635 ECXJ:XinruiWangMember us-gaap:SeriesAPreferredStockMember 2019-06-18 2019-06-18 0001823635 ECXJ:XinruiWangMember us-gaap:CommonStockMember 2019-06-18 2019-06-18 0001823635 2019-07-12 2019-07-12 0001823635 2019-07-12 0001823635 ECXJ:WenbinMaoAndBaiwanNiuMember ECXJ:StockPurchaseAgreementMember 2019-10-04 2019-10-04 0001823635 ECXJ:XinruiWangWenbinMaoAndBaiwanNiuMember 2019-10-08 2019-10-08 0001823635 ECXJ:XinruiWangWenbinMaoAndBaiwanNiuMember us-gaap:PreferredStockMember 2019-10-08 2019-10-08 0001823635 ECXJ:XinruiWangWenbinMaoAndBaiwanNiuMember us-gaap:CommonStockMember 2019-10-08 2019-10-08 0001823635 ECXJ:ShareExchangeAgreementMember 2020-05-28 2020-05-28 0001823635 ECXJ:MinaggangQianMember us-gaap:CommonStockMember 2022-06-14 2022-06-14 0001823635 ECXJ:MinaggangQianMember us-gaap:CommonStockMember 2022-06-14 0001823635 us-gaap:VariableInterestEntityPrimaryBeneficiaryMember ECXJ:XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember 2024-11-30 0001823635 ECXJ:XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember 2023-08-01 2023-08-01 0001823635 ECXJ:ZhongxinLeiMember us-gaap:CommonStockMember 2024-09-01 2024-09-01 0001823635 ECXJ:ZhongxinLeiMember us-gaap:CommonStockMember 2024-09-01 0001823635 ECXJ:ZhongxinLeiMember 2024-09-01 0001823635 ECXJ:ShiguoWangMember us-gaap:CommonStockMember 2024-09-01 2024-09-01 0001823635 ECXJ:ShiguoWangMember us-gaap:CommonStockMember 2024-09-01 0001823635 ECXJ:ShiguoWangMember 2024-09-01 0001823635 ECXJ:ShiguoWangMember us-gaap:CommonStockMember 2024-09-02 2024-09-02 0001823635 ECXJ:ShiguoWangMember us-gaap:CommonStockMember 2024-09-02 0001823635 ECXJ:ShiguoWangMember 2024-09-02 0001823635 srt:MinimumMember us-gaap:OfficeEquipmentMember 2024-11-30 0001823635 srt:MaximumMember us-gaap:OfficeEquipmentMember 2024-11-30 0001823635 srt:MinimumMember us-gaap:LeaseholdImprovementsMember 2024-11-30 0001823635 srt:MaximumMember us-gaap:LeaseholdImprovementsMember 2024-11-30 0001823635 us-gaap:BuildingMember 2024-11-30 0001823635 ECXJ:CXJInvestmentGroupCompanyLtdMember 2024-06-01 2024-11-30 0001823635 ECXJ:CXJInvestmentGroupCompanyLtdMember 2024-11-30 0001823635 ECXJ:CXJHKTechnologyGroupCompanyLtdMember 2024-06-01 2024-11-30 0001823635 ECXJ:CXJHKTechnologyGroupCompanyLtdMember 2024-11-30 0001823635 ECXJ:CXJShenzhenTechnologyCoLtdMember 2024-06-01 2024-11-30 0001823635 ECXJ:CXJShenzhenTechnologyCoLtdMember 2024-11-30 0001823635 us-gaap:VariableInterestEntityPrimaryBeneficiaryMember ECXJ:CXJTechnologyHangzhouCoLtdMember 2024-06-01 2024-11-30 0001823635 us-gaap:VariableInterestEntityPrimaryBeneficiaryMember ECXJ:CXJTechnologyHangzhouCoLtdMember 2024-11-30 0001823635 us-gaap:VariableInterestEntityPrimaryBeneficiaryMember ECXJ:QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember 2024-06-01 2024-11-30 0001823635 us-gaap:VariableInterestEntityPrimaryBeneficiaryMember ECXJ:QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember 2024-11-30 0001823635 us-gaap:VariableInterestEntityPrimaryBeneficiaryMember ECXJ:XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember 2024-06-01 2024-11-30 0001823635 us-gaap:VariableInterestEntityPrimaryBeneficiaryMember ECXJ:LongkouXianganfuTradingCoLtdMember 2024-06-01 2024-11-30 0001823635 us-gaap:VariableInterestEntityPrimaryBeneficiaryMember ECXJ:LongkouXianganfuTradingCoLtdMember 2024-11-30 0001823635 ECXJ:PeriodEndChineseYuanRenminbiMember 2024-11-30 0001823635 ECXJ:PeriodEndChineseYuanRenminbiMember 2023-11-30 0001823635 ECXJ:PeriodAverageChineseYuanRenminbiMember 2024-11-30 0001823635 ECXJ:PeriodAverageChineseYuanRenminbiMember 2023-11-30 0001823635 ECXJ:CXJInvestmentGroupCompanyLtdMember 2019-03-28 0001823635 ECXJ:CXJHKTechnologyGroupCompanyLtdMember 2019-03-28 0001823635 ECXJ:CXJShenzhenTechnologyCoLtdMember 2019-03-28 0001823635 ECXJ:CXJTechnologyHangzhouCoLtdMember 2021-08-19 0001823635 ECXJ:LongkouXianganfuTradingCoLtdMember 2022-11-04 0001823635 ECXJ:XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember 2023-08-01 0001823635 ECXJ:NoCustomersMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2024-06-01 2024-11-30 0001823635 ECXJ:NoCustomersMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2023-06-01 2023-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:VendorsMember 2024-06-01 2024-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:VendorsMember 2023-06-01 2023-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember 2024-09-01 2024-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember 2023-09-01 2023-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:HubeiShuqiNewTechnologyCoLtdMember 2024-09-01 2024-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:HubeiShuqiNewTechnologyCoLtdMember 2023-09-01 2023-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:GuangzhouKashideCarAccessoriesCoLtdMember 2024-09-01 2024-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:GuangzhouKashideCarAccessoriesCoLtdMember 2023-09-01 2023-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:BingzhouYunfeiNewEnergyCoLtdMember 2024-09-01 2024-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:BingzhouYunfeiNewEnergyCoLtdMember 2023-09-01 2023-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:SuppliersMember 2024-09-01 2024-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:SuppliersMember 2023-09-01 2023-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember 2024-06-01 2024-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember 2023-06-01 2023-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:HubeiShuqiNewTechnologyCoLtdMember 2024-06-01 2024-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:HubeiShuqiNewTechnologyCoLtdMember 2023-06-01 2023-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:GuangzhouKashideCarAccessoriesCoLtdMember 2024-06-01 2024-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:GuangzhouKashideCarAccessoriesCoLtdMember 2023-06-01 2023-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:BingzhouYunfeiNewEnergyCoLtdMember 2024-06-01 2024-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:BingzhouYunfeiNewEnergyCoLtdMember 2023-06-01 2023-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:SuppliersMember 2024-06-01 2024-11-30 0001823635 us-gaap:CostOfGoodsSegmentMember us-gaap:SupplierConcentrationRiskMember ECXJ:SuppliersMember 2023-06-01 2023-11-30 0001823635 srt:MinimumMember 2024-11-30 0001823635 srt:MaximumMember 2024-11-30 0001823635 ECXJ:CXJTechnologyHangzhouCoLtdMember 2022-10-01 2022-10-31 0001823635 ECXJ:CXJTechnologyHangzhouCoLtdMember 2020-05-28 0001823635 ECXJ:CXJTechnologyHangzhouCoLtdMember 2020-05-28 2020-05-28 0001823635 2024-03-01 2024-05-31 0001823635 2020-05-28 0001823635 2023-06-01 2024-05-31 0001823635 2022-06-01 2023-05-31 0001823635 2020-05-28 2020-05-28 0001823635 ECXJ:XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember 2023-08-01 0001823635 ECXJ:CXJTechnologyHangzhouCoLtdMember 2024-06-01 2024-11-30 0001823635 ECXJ:ShenzhenLanbeiEcologicalTechnologyCoLtdMember 2024-06-01 2024-11-30 0001823635 ECXJ:XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember 2023-08-01 2023-08-01 0001823635 2020-05-31 0001823635 2020-06-01 2021-05-31 0001823635 2021-05-31 0001823635 2021-06-01 2022-05-31 0001823635 2022-05-31 0001823635 country:HK 2024-06-01 2024-11-30 0001823635 country:HK 2023-06-01 2023-11-30 0001823635 2024-06-01 2024-08-31 0001823635 ECXJ:BrandNameManagementFeesMember 2024-11-30 0001823635 ECXJ:SalesOfGoodsAndServicesMember 2024-11-30 0001823635 ECXJ:BrandNameAdministrativeFeesMember 2024-06-01 2024-11-30 0001823635 ECXJ:SalesOfGoodsAndServicesMember 2024-06-01 2024-11-30 0001823635 ECXJ:CustomerMember 2024-11-30 0001823635 ECXJ:NewCharlesTechnologyGroupLimitedMember 2024-11-30 0001823635 ECXJ:NewCharlesTechnologyGroupLimitedMember 2024-05-31 0001823635 ECXJ:HangzhouXieliInternetTechnologyCoLtdMember 2024-11-30 0001823635 ECXJ:HangzhouXieliInternetTechnologyCoLtdMember 2024-05-31 0001823635 ECXJ:CuiyaoLuoMember 2024-11-30 0001823635 ECXJ:CuiyaoLuoMember 2024-05-31 0001823635 ECXJ:NewCharlesTechnologyGroupLimitedMember 2024-06-01 2024-11-30 0001823635 srt:DirectorMember ECXJ:RudongShiMember 2024-11-30 0001823635 srt:DirectorMember ECXJ:RudongShiMember 2024-05-31 iso4217:USD shares iso4217:USD shares pure iso4217:CNY iso4217:HKD false Q2 --05-31 2025 0001823635 Yes Yes

P3Y

P5Y

P25Y

P3Y

10-Q true 2024-11-30 false 000-56425 CXJ GROUP CO., Limited NV 85-2041913 Room 401, 4th Floor, East Block Building 5 Xintiandi Business Center, No. 7 Anqiaogang Road Gongshu District Hangzhou City CN 310017 (86) 18668175727 Non-accelerated Filer true false false 0.001 102270517

352

2521

58077

59286

327069

325931

24770

27008

81903

59969

68739

60587

560910

535302

3846

4948

1742577

46264

72178

1792687

1819703

2353597

2355005

100307

78545

677520

607617

638785

938098

330892

284222

9530

46501

61640

1803535

1979652

10809

1803535

1990461

0.001

490000000

102270517

101710517

102271

101711

5958556

5589388

37975

36925

-5548740

-5363480

550062

364544

550062

364544

2353597

2355005

100875

866366

215257

1370883

35433

335973

54806

559903

65442

530393

160451

810980

5751

-92

10333

48624

183389

104753

339952

123570

149720

206117

784650

-106679

203035

-150511

-303289

181

296

-106676

203216

-150506

-302993

37017

34754

-143693

203216

-185260

-302993

-3265

-143693

203216

-185260

-299728

16496

-32385

1050

5316

-127197

170831

-184210

-294412

-0.00

0.00

-0.00

101849585

101700747

101849585

101700747

101710517

101711

5589388

21479

-5405047

307531

560000

560

369168

369728

16496

-143693

102270517

102271

5958556

37975

-5548740

550062

101710517

101711

5589388

36925

-5363480

364544

560000

560

369168

369728

1050

-185260

102270517

102271

5958556

37975

-5548740

550062

101710517

101711

5558261

67806

-3755979

1971799

31127

-32385

-1258

203216

101710517

101711

5589388

35421

-3552763

2173757

101710517

101711

5585421

30105

-3227806

27505

2516936

101710517

101711

5585421

30105

-3227806

27505

2516936

-6081

25229

24240

43388

3967

-765

3202

-299728

-3265

101710517

101711

5589388

35421

-3552763

2173757

101710517

101711

5589388

35421

-3552763

2173757

-185260

-302993

1112

1066

38667

30183

68871

1597

-1209

1395

-1098

-170438

8152

20115

21762

-116594

-69903 369169

-299313

28765

-40287

-31907

-397664

-542850

2280

1592

2804

-1592

-5084

369728

24735 -99749

66996

394463

-32753

2624

-10629

-2169

-591316

2521

659451

352

68135

Note 1. Company Overview CXJ Group Co., Limited (“we”, “us”, the “the Company” or “ECXJ”) was originally incorporated in State of Nevada on August 20, 1998 under the name Global II, Inc and underwent several name changes prior to its current name. Until August 2019, the Company was known as Global Entertainment Corp., which was a dormant company. On March 04, 2019, the eight judicial District Court of Nevada appointed Custodian Ventures, LLC as custodian for the Company, proper notice having been given to the officers and directors of Global Entertainment Corporation. There was no opposition. On June 18, 2019, control of the Company was transferred by the entity controlled by Custodian Ventures, LLC to Xinrui Wang, our director, by selling him <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20190618__20190618__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--XinruiWangMember_zn7B6TdNvoM9">10,000,000 shares of Series A Preferred stock and <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20190618__20190618__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--XinruiWangMember_zH3cfmClujCf" title="Number of shares issued">17,700,000 shares of common stock for a purchase price of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20190618__20190618__srt--TitleOfIndividualAxis__custom--XinruiWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zUpHt9t4C9cl" title="Number of shares issued, value">175,000. On June 21, 2019, Lixin Cai was appointed act as the new President, CEO, Secretary and Chairman of the Board of Directors of the Company. On June 21, 2019, Cuiyao Luo was appointed act as the new CFO, Treasurer and Member of the Board of Directors of the Company. On September 30, 2019, the Company appointed three more members to the Board of Directors of the Company, and they are Xinrui Wang, Wenbin Mao and Baiwan Niu. Effective July 9, 2019 we changed our name from Global Entertainment Corp to CXJ Group Co., Limited. On July 12, 2019, the Company effectuated a 1 for 200 reverse stock split, while the authorized shares of common stock and preferred shares totally had been increased to 500,000,000. As a result of the foregoing we changed our trading symbol from GNTP and began trading as ECXJ on August 5, 2019. On October 4, 2019, Xinrui Wang (the “Seller”), entered into a Stock Purchase Agreement to pursuant to which the Seller agreed to sell to Wenbin Mao and Baiwan Niu (the “Purchasers”), totaling <span id="xdx_90F_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20191004__20191004__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--WenbinMaoAndBaiwanNiuMember_zPRaUJU3Zcwl" title="Sale of stock">1,500,000 preferred stock of the Company (“Shares”) owned by the Seller, for an amount of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20191004__20191004__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--WenbinMaoAndBaiwanNiuMember_zN7iPbirqqK1" title="Value of stock sold">1,500. On October 8, 2019, Xinrui Wang, Wenbin Mao and Baiwan Niu effectuated a 1 for 10 conversion to convert all their preferred stock totaling <span id="xdx_908_eus-gaap--ConversionOfStockSharesConverted1_pid_c20191008__20191008__srt--TitleOfIndividualAxis__custom--XinruiWangWenbinMaoAndBaiwanNiuMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zgpSJFNvpu0j" title="Conversion of stock, shares converted">10,000,000 to <span id="xdx_909_eus-gaap--ConversionOfStockSharesIssued1_pid_c20191008__20191008__srt--TitleOfIndividualAxis__custom--XinruiWangWenbinMaoAndBaiwanNiuMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zkJpS2JUSr7k" title="Conversion of stock, shares issued upon conversion">100,000,000 common shares. As a result of the conversion, there was no preferred stock outstanding of the Company as of October 8, 2019. On May 28, 2020, we consummated the transactions contemplated by the Share Exchange Agreement among the Company, CXJ Investment Group Company Limited, a British Virgin Islands Corporation (“CXJ”) and the shareholder of CXJ, pursuant to which we acquired all the ordinary shares of CXJ in exchange for the issuance to the shareholder of CXJ of an aggregate of 1,364,800 shares of the Company. The shareholder is the selling security holder in this prospectus and are all affiliates. As a result of the transactions contemplated by the Share Exchange, CXJ became a wholly-owned subsidiary of the Company. Effective May 13, 2022, we have appointed Messrs. Tianbing Yang and Rudong Shi as members of our Board of Directors. On June 14, 2022, the Company completed the issuance and sales of an aggregate of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220614__20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLBujoTrkwLd" title="Issuance of shares">223,500 shares at a price of $<span id="xdx_90E_eus-gaap--SharePrice_iI_pid_c20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zk2J88OSou8d" title="Share price">0.66 per shares with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfRNwU9JDPxj" title="Common stock, par value">0.001 per share (the “Common Stock”) in a private placement to Minggang Qian (the “Purchaser”), pursuant to the Subscription Agreement dated as of June 9, 2022 between the Company and the Purchaser. The net proceeds to the Company amounted to $<span id="xdx_900_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20220614__20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zhd5awEAzxJg" title="Net proceeds">147,510. The $<span id="xdx_90F_ecustom--ProceedsUsedForWorkingCapital_c20220614__20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zkbPbkFrmMi4" title="Proceeds used as working capital">147,510 in proceeds went directly to the Company as working capital. On July 15, 2022, Mr. Wenbin Mao, Mr. Baiwan Niu, Mr. Tianbing Yang and Ms. Cuiyao Luo tendered their resignation for personal reasons and resigned as members of the Board of the Company effective from 28 July, 2022. The Board accepted the resignation of Mr. Wenbin Mao, Mr. Baiwan Niu, Mr. Tianbing Yang and Ms. Cuiyao Luo, and expressed sincere gratitude for their service term as a member of the Board. On August 1, 2023, CXJ Technology (Hangzhou) Co., Ltd, a Chinese corporation and a subsidiary of the Company signed an equity transfer agreement (the “Agreement”) with Mr. Qing Wang. Under this agreement, the Company will dispose <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zL2Sw9YO7SPi" title="Interest">51% equity of Xishijie Automobile Industry Ecology Technology Co., Ltd (formerly known as Shenzhen Lanbei Ecological Technology Co., Ltd), a Chinese company (“Xishijie”) with a purchase price of RMB <span id="xdx_905_eus-gaap--ProceedsFromSaleOfEquityMethodInvestments_uRMB_c20230801__20230801__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember_zBa81iN9FFT6" title="Purhcase price of equity interest">1 yuan. After this Agreement comes into force, Xishijie Automobile Industry Ecology Technology Co., Ltd will no longer the subsidiary of CXJ Group Co., Ltd. On August 14, 2023, the Board approved the appointment of Zhen Hui Certified Public Accountant (“Zhen Hui”) as the Company’s new independent registered public accounting firm for the fiscal year ending May 31, 2022 and May 31, 2023 effective immediately. On May 3, 2024, the Board approved the resignation of Zhen Hui as the Company’s independent registered public accounting firm with immediate effective. On May 3, 2024, the Board approved the appointment of J & S Associate PLT (“J & S”) as the Company’s new independent registered public accounting firm for the fiscal year ending May 31, 2024 effective immediately. On September 1, 2024, the Company entered the Subscription Agreement with Zhongxin Lei (the “Purchaser”) to issue and sales of an aggregate of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zoYJ184ul7p2" title="Issuance of shares">160,000 shares at a price of $<span id="xdx_904_eus-gaap--SharePrice_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zAIUlkOIHVKe" title="Share price">0.657 per shares with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zh2eqU01ds9b" title="Common stock, par value">0.001 per share (the “Common Stock”). The net proceeds to the Company amounted to $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zj3kmceDniMi" title="Net proceeds">105,128 and went directly to the Company as working capital. The share price is based on the selling price as of June 9, 2022. After issuance of new shares, the Purchaser owing <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240901__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZhongxinLeiMember_z0ziTRSiQb17" title="Equity method investment ownership percentage">0.18% equity of Company. On September 1, 2024, the Company entered the Subscription Agreement with Shiguo Wang (the “Purchaser”) to issue and sales of an aggregate of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zqfnHVaaQwX" title="Issuance of shares">200,000 shares at a price of $<span id="xdx_906_eus-gaap--SharePrice_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z7Zgc5DYhfu2" title="Share price">0.675 per shares with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2jKDiLETfHb" title="Common stock, par value">0.001 per share (the “Common Stock”). The net proceeds to the Company amounted to $<span id="xdx_905_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zSduJalApZOf" title="Net proceeds">135,000 and went directly to the Company as working capital. The share price is based on the selling price as of June 9, 2022. After issuance of new shares, the Purchaser owing <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240901__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ShiguoWangMember_zzhpC8I5xpoa" title="Equity method investment ownership percentage">0.22% equity of Company. On September 2, 2024, the Company entered the Subscription Agreement with Shiguo Wang (the “Purchaser”) to issue and sales of an aggregate of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240902__20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z9Ldoz3i8WJe" title="Issuance of shares">200,000 shares at a price of $<span id="xdx_903_eus-gaap--SharePrice_iI_pid_c20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTjSO4UPMoui" title="Share price">0.648 per shares with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGIQrfHcAVn6" title="Common stock, par value">0.001 per share (the “Common Stock”). The net proceeds to the Company amounted to $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240902__20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zCBHARqwPfda" title="Net proceeds">129,600 and went directly to the Company as working capital. The share price is based on the selling price as of June 9, 2022. After issuance of new shares, the Purchaser owing <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240902__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ShiguoWangMember_zqk4xDUYfB6a" title="Equity method investment ownership percentage">0.42% equity of Company. ECXJ, through its wholly owned subsidiary, CXJ and its subsidiaries and the VIE own and operate an active automobiles products trading and services business in the People’s Republic of China.

10000000

17700000

175000

1 for 200 reverse stock split

500000000

1500000

1500

On October 8, 2019, Xinrui Wang, Wenbin Mao and Baiwan Niu effectuated a 1 for 10 conversion to convert all their preferred stock totaling 10,000,000 to 100,000,000 common shares. As a result of the conversion, there was no preferred stock outstanding of the Company as of October 8, 2019.

10000000

100000000

1364800

223500

0.66

0.001

147510

0.51

160000

0.657

0.001

105128

0.0018

200000

0.675

0.001

135000

0.0022

200000

0.648

0.001

129600

0.0042

Note 2. Summary of Significant Accounting Policies (a) Basis of presentation and liquidation The condensed consolidated balance Sheets as of November 30, 2024 and May 31, 2024 and the condensed consolidated statements of operations and comprehensive (loss)/income , shareholders’ equity, and cash flow for the six months ended November 30, 2024 and 2023 have been prepared by the Company is in conformity with generally accepted accounting principles in the United States (“US GAAP”). The Company incurred net loss of $143,693 and net profit of $203,216 during the three months ended November 30, 2024 and 2023, respectively. As of November 30, 2024 and May 31, 2024, the Company had an accumulated deficit of $5,548,740 and $5,363,480, respectively. The Company’s net cash used in operations was $397,664 for the six months ended November 30, 2024. As of November 30, 2024 and May 31, 2024, the Company had cash and cash equivalents of $352 and $2,521, and current liabilities of $1,803,535 and $1,979,652 respectively. The Company’s China subsidiaries and VIE are subject to preapproval from the State Administration of Foreign Exchange (“SAFE”) for non-domestic financing. Additionally, the amount of cash available for transfer from the China subsidiaries and the VIE for use by the Company’s non-China subsidiaries is also limited both by the liquidity needs of the subsidiaries in China and the restriction on foreign currency exchange by Chinese-government mandated limitations including currency exchange controls on certain transfers of funds outside of China. (b) Going Concern Uncertainties The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. GAAP which contemplates continuation of the Company as a going-concern basis. The going-concern basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the unaudited condensed consolidated financial statements. The Company’s ability to continue as a going concern depends upon its ability to market and sell its products to generate positive operating cash flows. The Company has an accumulated deficit of $5,548,740 and $5,363,480 as of November 30, 2024 and May 31, 2024 respectively. During the period three months ended November 30, 2024 and 2023, the Company generated a net loss $143,693 and net profit $203,216 respectively. Furthermore, the Company recorded a net cash outflow of $397,664 and $542,850 from operating activities as of November 30, 2024 and 2023 respectively. The Company’s cash position is not significant to support the Company’s daily operation. While the Company believes in the viability of its business strategy plans such as Flash Lion e-commerce sales model, Cloud chain (including Wechat, REDnote and Tik Tok’s short videos e-commerce sales model), and its ability to raise additional funds, there can be no assurance to that effect. The Company’s ability to continue as a going concern is dependent upon its ability to improve profitability and increase of market share, our business plan is to extend our market share through acquiring quality businesses in the automotive aftermarket industries, in order to increase our customer base and supply channels, as well as to acquire more skilled employees and business connections in the industries. We plan to further develop our online and offline marketing platform and internal enterprise resource planning system (ERP) by engaging an external IT company during 2025. We plan to diversify our existing product portfolio strategically, and thereby provide our customers with a wider range of choices and broaden our existing customer base. In addition, major shareholder agrees to provide financial support to the Company. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. (c) Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the financial statements of the Company, its subsidiaries and the VIE. All significant inter-company transactions and balances between the Company, its subsidiaries and the VIE have been eliminated upon consolidation. To comply with PRC laws and regulations, the Company provides trading of motor oil, auto parts, exhaust gas cleaners and brand name management services in China via its VIE, which hold critical operating licenses that enable the Company to do business in China. Substantially all of the Company’s revenues, costs and net income (loss) in China are directly or indirectly generated through this VIE. The Company has signed various agreements with its VIE and legal shareholders of the VIE to allow the transfer of economic benefits from the VIE to the Company and to direct the activities of the VIE. The Company believes that the contractual arrangements among its subsidiaries, the VIE and its shareholders are in compliance with the current PRC laws and legally enforceable. However, uncertainties in the interpretation and enforcement of the PRC laws, regulations and policies could limit the Company’s ability to enforce these contractual arrangements. As a result, the Company may be unable to consolidate the VIE and its subsidiary in the unaudited condensed consolidated financial statements. The Company’s ability to control its VIE also depends on the authorization by the shareholders of the VIE to exercise voting rights on all matters requiring shareholders’ approval in the VIE. The Company believes that the agreements on authorization to exercise shareholder’s voting power are legally enforceable. In addition, if the legal structure and contractual arrangements with its VIE were found to be in violation of any future PRC laws and regulations, the Company may be subject to fines or other actions. The Company believes the possibility that it will no longer be able to control and consolidate its VIE as a result of the aforementioned risks and uncertainties is remote. <p id="xdx_899_eus-gaap--ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock_zfsEh6OIqxW" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table sets forth its subsidiaries and the VIE, including their country of incorporation or residence and our ownership interest in such subsidiaries. Please see “Note 4 VIE Structure and Arrangements”. Schedule of Ownership Interest in Subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Entity Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date of Incorporation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Parent Entity</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Interest %</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature of Operation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Place of Incorporation</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: justify">CXJ Investment Group Company Ltd (BVI CXJ)</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: right"><span id="xdx_90A_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_zGJkmNodVGM9" title="Date of incorporation">2020/2/19</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center">US CXJ</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_ztww1JFn65J7" title="Interest">100%</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: left"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_zVfxDjl0drHe" title="Nature of operation">Investment holding</td><td style="width: 2%"> </td> <td id="xdx_982_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_zn4i6xoUza38" style="width: 16%; text-align: center" title="Place of incorporation">British Virgin Islands</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">CXJ (HK) Technology Group Company Ltd (HK CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_900_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_zt8I5GEalKP8" title="Date of incorporation">2020/3/11</td><td> </td> <td style="text-align: center">BVI CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_zdULoKM0Gqd9" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_900_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_z14PzfH1EwTh" title="Nature of operation">Investment holding</td><td> </td> <td id="xdx_98F_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_ztgoMmvij8Ef" style="text-align: center" title="Place of incorporation">Hong Kong, PRC</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">CXJ (Shenzhen) Technology Co., Ltd (SZ CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_906_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_zXtD9IqwlzU6" title="Date of incorporation">2020/5/26</td><td> </td> <td style="text-align: center">HK CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_z3ne4u7l0af4" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_zMXCNt7bIDW2" title="Nature of operation">Investment holding</td><td> </td> <td id="xdx_98E_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_zDXSodRm648" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">VIE:</td><td> </td> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">CXJ Technology (Hangzhou) Co., Ltd (HZ CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_900_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_z4OM8MFbtEbh" title="Date of incorporation">2019/3/28</td><td> </td> <td style="text-align: center">SZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zb5akM84CHhb" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_908_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zgv44sn5Bcfg" title="Nature of operation">Trading, brand name management fee and consultancy services</td><td> </td> <td id="xdx_98B_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zqm4acimppU6" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Qingdao Hong Run Kuo Ye Network Technology Co., Ltd (QD CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_90E_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zuGsk5PVKdde" title="Date of incorporation">2019/8/19</td><td> </td> <td style="text-align: center">HZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_znxhNq7Gdwj4" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_90C_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zNAQ3QNjgchg" title="Nature of operation">Trading and consultancy services</td><td> </td> <td id="xdx_98F_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zxV2g1jRkcNe" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Xishijie Automobile Industry Ecology Technology Co., Ltd (formerly known as Shenzhen Lanbei Ecological Technology Co., Ltd) (SZ Lanbei)</td><td> </td> <td style="text-align: right"><span id="xdx_905_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zuZDIoD9yMIk" title="Date of incorporation">2020/10/28</td><td> </td> <td style="text-align: center">HZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zvnP6xGmThGh" title="Interest">51%</td><td> </td> <td style="text-align: left"><span id="xdx_907_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zWfx5Hv0eYM8" title="Nature of operation">Trading and consultancy services</td><td> </td> <td id="xdx_986_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zIQElxGEOvhj" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Longkou Xianganfu Trading Co., Ltd. (Longkou CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_90A_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember_zO5XdH9icEub" title="Date of incorporation">2018/4/23</td><td> </td> <td style="text-align: center">SZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zp0nqM8P4Eak" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_901_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zpfhjISygLR5" title="Nature of operation">Trading and consultancy services</td><td> </td> <td id="xdx_983_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zruQ4aUgPrK1" style="text-align: center" title="Place of incorporation">PRC</td></tr> </table> The Company disposed <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zSYCqRWrBucd" title="Interest">51% equity interest of Xishijie Automobile Industry Ecology Technology Co., Ltd (formerly known as Shenzhen Lanbei Ecological Technology Co., Ltd) on August 1, 2023 to third party with consideration RMB1. (d) Use of Estimates The preparation of unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Certain significant accounting policies that contain subjective management estimates and assumptions include those related to going concern, current expected credit loss, allowance of deferred tax asset, useful lives and impairment of long-lived assets, valuation of intangible assets acquired and impairment of goodwill. Actual results may materially differ from these estimates. (e) Foreign Currency The Company translates its foreign operations to the U.S. dollar in accordance with ASC 830, “Foreign Currency Matters”. The reporting currency for the Company and its subsidiaries is the U.S. dollar. The Company, BVI CXJ and HK CXJ’s functional currency is the U.S. dollar; SZ CXJ and their VIEs and subsidiary which are incorporated in PRC use the Chinese Renminbi (“RMB”) as their functional currency. The Company’s subsidiaries, whose records are not maintained in that company’s functional currency, re-measure their records into their functional currency as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Monetary assets and liabilities at exchange rates in effect at the end of each period</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Nonmonetary assets and liabilities at historical rates</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Revenue and expense items at the average rate of exchange prevailing during the period</td></tr> </table> Gains and losses from these re-measurements were not significant and have been included in the Company’s results of operations. The Company’s subsidiaries, whose functional currency is not the U.S. dollar, translate their records into the U.S. dollar as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Assets and liabilities at the rate of exchange in effect at the balance sheet date</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Equities at the historical rate</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Revenue and expense items at the average rate of exchange prevailing during the period</td></tr> </table> Adjustments arising from such translations are included in accumulated other comprehensive income in shareholders’ equity. <p id="xdx_891_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_za7gqayIB3Ke" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Translation of amounts from RMB into US$1 has been made at the following exchange rates for the respective periods: Schedule of Exchange Rates <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241130_zgxmAkaw8w0d" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20231130_zlG6zj3njrf9" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">As of and for the six months ended November 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--AwardTypeAxis__custom--PeriodEndChineseYuanRenminbiMember_zs2q1tgr9tyg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Period-end RMB: US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7.24</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7.24</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--AwardTypeAxis__custom--PeriodAverageChineseYuanRenminbiMember_zklYEUEWE1za" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average RMB: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.21</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--AwardTypeAxis__custom--PeriodAverageChineseYuanRenminbiMember_zfKPeC6MhRS2" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.21</td><td style="text-align: left"> </td></tr> </table> The RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation is made that the RMB amounts could have been, or could be, converted into US dollars at the rates used in translation. (f) Cash and Cash Equivalents Cash and cash equivalents consist of cash on hand, demand deposits placed with banks or other financial institutions and have original maturities of less than three months. The Company’s primary bank deposits are located in the USA and the PRC. (g) Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable is presented net of allowance for doubtful accounts. Our accounts receivable consists mainly of trade receivables derived from selling of motor oil and auto parts with contractual payment terms. The provision for doubtful accounts reflects the current estimate of credit losses expected to be incurred over the life of the financial asset, based on historical experience, current conditions and reasonable forecasts of future economic conditions. Further, we evaluate the collectability of our accounts receivable and if there is doubt that we will collect the full amount, we will record a reserve specific to that customer’s receivable balance. There was no provision for doubtful accounts for the period ended November 30, 2024. (h) Inventories, Net Inventories consisting of finished goods are stated at the lower of cost or market value. The Company used the weighted average cost method of accounting for inventory. Inventories on hand are evaluated on an on-going basis to determine if any items are obsolete, spoiled, or in excess of future demand. The Company provides impairment that is charged directly to cost of sales when is has been determined the product is obsolete, spoiled, and the Company will not be able to sell it at a normal profit above its carrying cost. The Company’s primary products are motor oil and auto parts. i) Property and equipment Property and equipment are stated at cost, less depreciation, amortization and impairments. Depreciation and amortization of property and equipment are provided using the straight-line method. The estimated useful lives for computer equipment, computer software, engineering and test equipment and furniture and fixtures are generally <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dxL_c20241130__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_z37i9df0HSvg" title="Property, plant and equipment useful life::XDX::P3Y">three to <span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20241130__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zbz22jSHDbNf" title="Property, plant and equipment useful life">five years. Leasehold improvements are amortized over the lesser of their estimated useful lives or their respective lease terms, which are generally <span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dxL_c20241130__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MinimumMember_zhopotu4YKEj" title="Property, plant and equipment useful life::XDX::P5Y">five to <span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20241130__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MaximumMember_zOEbfDuqEBna" title="Property, plant and equipment useful life">ten years. Buildings are being depreciated over <span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dxL_c20241130__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_z0BL71cET1r" title="Property, plant and equipment useful life::XDX::P25Y">twenty-five years. Expenditures for major improvements and betterments are capitalized, while minor repairs and maintenance are charged to expense as incurred. Upon the retirement or disposition of property and equipment, the related cost and accumulated depreciation or amortization are removed, and a gain or loss is recorded. (j) Prepayments Prepayments are mainly consisted of prepaid income tax, rental, prepayments for consulting fee and advances to suppliers. (k) Intangible Assets The intangible assets consist of costs occurred to develop the software and purchased patents for business operations. We evaluate intangible assets for impairment when factors indicate that the carrying value of an asset may not be recoverable. When factors indicate that such assets should be evaluated for possible impairment, we review whether we will be able to realize our intangible assets by analyzing the projected undiscounted cash flows in measuring whether the asset is recoverable. If an asset is considered impaired, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the asset. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. The Company recognized an impairment loss on intangible assets amounted to $1,597 and $0 during the period ended November 30, 2024 and 2023 respectively. (l) Impairment of Long-lived Assets Other Than Goodwill The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. Impairment may be the result of becoming obsolete from a change in the industry or new technologies. Impairment is present if the carrying amount of an asset is less than its undiscounted cash flows to be generated. If an asset is considered impaired, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the asset. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. (m) Goodwill Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets acquired in a business combination. In accordance with FASB ASC Topic 350, “Intangibles-Goodwill and Others”, goodwill is subject to at least an annual assessment for impairment, or if an event or other circumstance indicates that it may not recover the carrying value of the asset. If a qualitative assessment indicates that it is more likely than not that the carrying value of a reporting unit goodwill exceeds its fair value, a quantitative impairment test is performed. If the carrying amount of the reporting unit exceeds the fair value of the reporting unit, an impairment charge is recorded for the amount by which the carrying amount exceeds the fair value, not to exceed the amount of goodwill recorded for that reporting unit. In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (ASU 2017-04), which eliminates step two from the goodwill impairment test. Under ASU 2017-04, an entity should recognize an impairment charge for the amount by which the carrying amount of a reporting unit exceeds its fair value up to the amount of goodwill allocated to that reporting unit. ASU 2017-04 is effective for annual and interim reporting periods beginning after December 15, 2022 for smaller reporting companies. The Company has early adopted ASU 2017-04 on June 1, 2020. (n) Fair Value of Financial Instruments The Company accounts for financial instruments in accordance to ASC Topic 820, “Fair Value Measurements and Disclosures,” which requires disclosure of the fair value of financial instruments held by the Company and ASC Topic 825, “Financial Instruments,” which defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the condensed consolidated balance sheets for financial assets and liabilities, which primarily consist of cash and cash equivalents, accounts receivable, prepayments and other current assets, accounts payable, accrued liabilities, customer advances, are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. (o) Revenue Recognition In accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients. Under Topic 606, revenues are recognized when the promised products have been confirmed of delivery or services have been transferred to the consumers in amounts that reflect the consideration the customer expects to be entitled to in exchange for those services. The Company presents value added taxes (“VAT”) as reductions of revenues. The Company recognizes revenues net of value added taxes (“VAT”) and relevant charges. Product Revenue We generate revenue primarily from the sales of motor oil, auto parts and automobile exhaust cleaners directly to customers. We recognize product revenue at a point in time when the control of the products has been transferred to customers. The transfer of control is considered complete when products have been picked up by or shipped to our customers. Our sales arrangements for automobile exhaust cleaners and auto parts usually require a full prepayment before the delivery of products. We also generate revenue from the sales of auto parts directly to the customers, such as a business or individual engaged in auto parts businesses. We recognize revenue at a point in time when products are delivered and customer acceptance is made. For the sales arrangements of auto parts products, we generally require payment upon issuance of invoices. Service Revenue We also generate revenue from brand name authorization fee and brand name management service under separate contracts. Revenue from brand name authorization and management services include service fees for provision of brand name “teenage hero car” to our customers, and provision of management service. Revenue from the maintenance service to the customers is recognized at a point in time when services are provided. Revenue from the management service to the customer is recognized as the performance obligation is satisfied over time over the contracting period. (p) Sales and Distribution Expense Sales and distribution expenses consist of payroll related costs, promotion expenses, transportation costs, conference expenses, office expenses, travelling and entertainment expenses. (q) General and Administrative Expenses General and administrative expenses consist of payroll related costs, consultancy expenses, impairment of intangible assets, rental expenses, office expense, travelling and entertainment expenses. (r) Operating Leases The Company recognizes its leases in accordance with ASC 842 - Leases. Under ASC 842, operating lease right-of-use (“ROU”) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. The initial lease liability is equal to the future fixed minimum lease payments discounted using the Company’s incremental borrowing rate, on a secured basis. The lease term includes option renewal periods and early termination payments when it is reasonably certain that the Company will exercise those rights. The initial measurement of the ROU asset is equal to the initial lease liability plus any initial direct costs and prepayments, less any lease incentives. The Company elected the short-term lease exemption for contracts with lease terms of 12 months or less. The Company accounts for the lease and non-lease components of its leases as a single lease component. Lease expense is recognized on a straight-line basis over the lease term. (s) Value-added Taxes Revenue is recognized net of value-added taxes (“VAT”). 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. (t) Income Taxes The Company followed the liability method of accounting for income taxes in accordance with ASC 740, Income Taxes, or ASC 740. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company recorded a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rate is recognized in tax expense in the period that includes the enactment date of the change in tax rate. The Company accounted for uncertainties in income taxes in accordance with ASC 740. Interest and penalties related to unrecognized tax benefit recognized in accordance with ASC 740 are classified in the consolidated statements of comprehensive loss as income tax expense. (u) Employee Benefit Expenses As stipulated by the regulations of the PRC, full-time employees of the Company are entitled to various government statutory employee benefit plans, including medical insurance, maternity insurance, workplace injury insurance, unemployment insurance and pension benefits through a PRC government-mandated multi-employer defined contribution plan. The Company is required to make contributions to the plan and accrues for these benefits based on certain percentages of the qualified employees’ salaries. (v) Comprehensive (Loss) Income Comprehensive (loss) income is defined as the changes in equity of the Company during a period from transactions and other events and circumstances excluding transactions resulting from investments by owners and distributions to owners. Among other disclosures, ASC 220, Comprehensive Income, requires that all items that are required to be recognized under current accounting standards as components of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements. For each of the periods presented, the Company’s comprehensive (loss) income includes net loss and foreign currency translation adjustment and is presented in the consolidated statements of operations and comprehensive (loss) income. (w) Earnings Per Share The Company computes earnings per share (“EPS”) in accordance with ASC Topic 260, “Earnings per share”. Basic EPS is measured as the income or loss available to common shareholders divided by the weighted average common shares outstanding for the period. Impact on dilution is insignificant, diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., convertible securities, options, and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e. those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. (x) Segment Reporting The Company reports each material operating segment in accordance with ASC 280, “Segment Reporting”. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision maker is the chief executive officer. The Company has determined that it has only one operating segment. (y) Recently Issued Accounting Standards During the period ended November 30, 2024, there have been no new, or existing, recently issued accounting pronouncements that are of significance, or potential significance, that impact the Company’s consolidated financial statements.

(a) Basis of presentation and liquidation The condensed consolidated balance Sheets as of November 30, 2024 and May 31, 2024 and the condensed consolidated statements of operations and comprehensive (loss)/income , shareholders’ equity, and cash flow for the six months ended November 30, 2024 and 2023 have been prepared by the Company is in conformity with generally accepted accounting principles in the United States (“US GAAP”). The Company incurred net loss of $143,693 and net profit of $203,216 during the three months ended November 30, 2024 and 2023, respectively. As of November 30, 2024 and May 31, 2024, the Company had an accumulated deficit of $5,548,740 and $5,363,480, respectively. The Company’s net cash used in operations was $397,664 for the six months ended November 30, 2024. As of November 30, 2024 and May 31, 2024, the Company had cash and cash equivalents of $352 and $2,521, and current liabilities of $1,803,535 and $1,979,652 respectively. The Company’s China subsidiaries and VIE are subject to preapproval from the State Administration of Foreign Exchange (“SAFE”) for non-domestic financing. Additionally, the amount of cash available for transfer from the China subsidiaries and the VIE for use by the Company’s non-China subsidiaries is also limited both by the liquidity needs of the subsidiaries in China and the restriction on foreign currency exchange by Chinese-government mandated limitations including currency exchange controls on certain transfers of funds outside of China.

-143693

203216

-5548740

-5363480

-397664

352

2521

1803535

1979652

(b) Going Concern Uncertainties The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. GAAP which contemplates continuation of the Company as a going-concern basis. The going-concern basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the unaudited condensed consolidated financial statements. The Company’s ability to continue as a going concern depends upon its ability to market and sell its products to generate positive operating cash flows. The Company has an accumulated deficit of $5,548,740 and $5,363,480 as of November 30, 2024 and May 31, 2024 respectively. During the period three months ended November 30, 2024 and 2023, the Company generated a net loss $143,693 and net profit $203,216 respectively. Furthermore, the Company recorded a net cash outflow of $397,664 and $542,850 from operating activities as of November 30, 2024 and 2023 respectively. The Company’s cash position is not significant to support the Company’s daily operation. While the Company believes in the viability of its business strategy plans such as Flash Lion e-commerce sales model, Cloud chain (including Wechat, REDnote and Tik Tok’s short videos e-commerce sales model), and its ability to raise additional funds, there can be no assurance to that effect. The Company’s ability to continue as a going concern is dependent upon its ability to improve profitability and increase of market share, our business plan is to extend our market share through acquiring quality businesses in the automotive aftermarket industries, in order to increase our customer base and supply channels, as well as to acquire more skilled employees and business connections in the industries. We plan to further develop our online and offline marketing platform and internal enterprise resource planning system (ERP) by engaging an external IT company during 2025. We plan to diversify our existing product portfolio strategically, and thereby provide our customers with a wider range of choices and broaden our existing customer base. In addition, major shareholder agrees to provide financial support to the Company. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

-5548740

-5363480

-143693

203216

-397664

-542850

(c) Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the financial statements of the Company, its subsidiaries and the VIE. All significant inter-company transactions and balances between the Company, its subsidiaries and the VIE have been eliminated upon consolidation. To comply with PRC laws and regulations, the Company provides trading of motor oil, auto parts, exhaust gas cleaners and brand name management services in China via its VIE, which hold critical operating licenses that enable the Company to do business in China. Substantially all of the Company’s revenues, costs and net income (loss) in China are directly or indirectly generated through this VIE. The Company has signed various agreements with its VIE and legal shareholders of the VIE to allow the transfer of economic benefits from the VIE to the Company and to direct the activities of the VIE. The Company believes that the contractual arrangements among its subsidiaries, the VIE and its shareholders are in compliance with the current PRC laws and legally enforceable. However, uncertainties in the interpretation and enforcement of the PRC laws, regulations and policies could limit the Company’s ability to enforce these contractual arrangements. As a result, the Company may be unable to consolidate the VIE and its subsidiary in the unaudited condensed consolidated financial statements. The Company’s ability to control its VIE also depends on the authorization by the shareholders of the VIE to exercise voting rights on all matters requiring shareholders’ approval in the VIE. The Company believes that the agreements on authorization to exercise shareholder’s voting power are legally enforceable. In addition, if the legal structure and contractual arrangements with its VIE were found to be in violation of any future PRC laws and regulations, the Company may be subject to fines or other actions. The Company believes the possibility that it will no longer be able to control and consolidate its VIE as a result of the aforementioned risks and uncertainties is remote. <p id="xdx_899_eus-gaap--ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock_zfsEh6OIqxW" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table sets forth its subsidiaries and the VIE, including their country of incorporation or residence and our ownership interest in such subsidiaries. Please see “Note 4 VIE Structure and Arrangements”. Schedule of Ownership Interest in Subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Entity Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date of Incorporation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Parent Entity</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Interest %</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature of Operation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Place of Incorporation</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: justify">CXJ Investment Group Company Ltd (BVI CXJ)</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: right"><span id="xdx_90A_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_zGJkmNodVGM9" title="Date of incorporation">2020/2/19</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center">US CXJ</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_ztww1JFn65J7" title="Interest">100%</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: left"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_zVfxDjl0drHe" title="Nature of operation">Investment holding</td><td style="width: 2%"> </td> <td id="xdx_982_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_zn4i6xoUza38" style="width: 16%; text-align: center" title="Place of incorporation">British Virgin Islands</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">CXJ (HK) Technology Group Company Ltd (HK CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_900_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_zt8I5GEalKP8" title="Date of incorporation">2020/3/11</td><td> </td> <td style="text-align: center">BVI CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_zdULoKM0Gqd9" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_900_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_z14PzfH1EwTh" title="Nature of operation">Investment holding</td><td> </td> <td id="xdx_98F_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_ztgoMmvij8Ef" style="text-align: center" title="Place of incorporation">Hong Kong, PRC</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">CXJ (Shenzhen) Technology Co., Ltd (SZ CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_906_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_zXtD9IqwlzU6" title="Date of incorporation">2020/5/26</td><td> </td> <td style="text-align: center">HK CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_z3ne4u7l0af4" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_zMXCNt7bIDW2" title="Nature of operation">Investment holding</td><td> </td> <td id="xdx_98E_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_zDXSodRm648" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">VIE:</td><td> </td> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">CXJ Technology (Hangzhou) Co., Ltd (HZ CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_900_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_z4OM8MFbtEbh" title="Date of incorporation">2019/3/28</td><td> </td> <td style="text-align: center">SZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zb5akM84CHhb" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_908_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zgv44sn5Bcfg" title="Nature of operation">Trading, brand name management fee and consultancy services</td><td> </td> <td id="xdx_98B_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zqm4acimppU6" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Qingdao Hong Run Kuo Ye Network Technology Co., Ltd (QD CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_90E_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zuGsk5PVKdde" title="Date of incorporation">2019/8/19</td><td> </td> <td style="text-align: center">HZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_znxhNq7Gdwj4" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_90C_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zNAQ3QNjgchg" title="Nature of operation">Trading and consultancy services</td><td> </td> <td id="xdx_98F_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zxV2g1jRkcNe" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Xishijie Automobile Industry Ecology Technology Co., Ltd (formerly known as Shenzhen Lanbei Ecological Technology Co., Ltd) (SZ Lanbei)</td><td> </td> <td style="text-align: right"><span id="xdx_905_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zuZDIoD9yMIk" title="Date of incorporation">2020/10/28</td><td> </td> <td style="text-align: center">HZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zvnP6xGmThGh" title="Interest">51%</td><td> </td> <td style="text-align: left"><span id="xdx_907_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zWfx5Hv0eYM8" title="Nature of operation">Trading and consultancy services</td><td> </td> <td id="xdx_986_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zIQElxGEOvhj" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Longkou Xianganfu Trading Co., Ltd. (Longkou CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_90A_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember_zO5XdH9icEub" title="Date of incorporation">2018/4/23</td><td> </td> <td style="text-align: center">SZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zp0nqM8P4Eak" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_901_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zpfhjISygLR5" title="Nature of operation">Trading and consultancy services</td><td> </td> <td id="xdx_983_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zruQ4aUgPrK1" style="text-align: center" title="Place of incorporation">PRC</td></tr> </table> The Company disposed <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zSYCqRWrBucd" title="Interest">51% equity interest of Xishijie Automobile Industry Ecology Technology Co., Ltd (formerly known as Shenzhen Lanbei Ecological Technology Co., Ltd) on August 1, 2023 to third party with consideration RMB1.

<p id="xdx_899_eus-gaap--ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock_zfsEh6OIqxW" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table sets forth its subsidiaries and the VIE, including their country of incorporation or residence and our ownership interest in such subsidiaries. Please see “Note 4 VIE Structure and Arrangements”. Schedule of Ownership Interest in Subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Entity Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date of Incorporation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Parent Entity</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Interest %</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature of Operation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Place of Incorporation</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: justify">CXJ Investment Group Company Ltd (BVI CXJ)</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: right"><span id="xdx_90A_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_zGJkmNodVGM9" title="Date of incorporation">2020/2/19</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center">US CXJ</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_ztww1JFn65J7" title="Interest">100%</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: left"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_zVfxDjl0drHe" title="Nature of operation">Investment holding</td><td style="width: 2%"> </td> <td id="xdx_982_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_zn4i6xoUza38" style="width: 16%; text-align: center" title="Place of incorporation">British Virgin Islands</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">CXJ (HK) Technology Group Company Ltd (HK CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_900_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_zt8I5GEalKP8" title="Date of incorporation">2020/3/11</td><td> </td> <td style="text-align: center">BVI CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_zdULoKM0Gqd9" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_900_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_z14PzfH1EwTh" title="Nature of operation">Investment holding</td><td> </td> <td id="xdx_98F_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_ztgoMmvij8Ef" style="text-align: center" title="Place of incorporation">Hong Kong, PRC</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">CXJ (Shenzhen) Technology Co., Ltd (SZ CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_906_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_zXtD9IqwlzU6" title="Date of incorporation">2020/5/26</td><td> </td> <td style="text-align: center">HK CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_z3ne4u7l0af4" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_zMXCNt7bIDW2" title="Nature of operation">Investment holding</td><td> </td> <td id="xdx_98E_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_zDXSodRm648" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">VIE:</td><td> </td> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">CXJ Technology (Hangzhou) Co., Ltd (HZ CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_900_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_z4OM8MFbtEbh" title="Date of incorporation">2019/3/28</td><td> </td> <td style="text-align: center">SZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zb5akM84CHhb" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_908_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zgv44sn5Bcfg" title="Nature of operation">Trading, brand name management fee and consultancy services</td><td> </td> <td id="xdx_98B_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zqm4acimppU6" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Qingdao Hong Run Kuo Ye Network Technology Co., Ltd (QD CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_90E_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zuGsk5PVKdde" title="Date of incorporation">2019/8/19</td><td> </td> <td style="text-align: center">HZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_znxhNq7Gdwj4" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_90C_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zNAQ3QNjgchg" title="Nature of operation">Trading and consultancy services</td><td> </td> <td id="xdx_98F_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--QingdaoHongRunKuoYeNetworkTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zxV2g1jRkcNe" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Xishijie Automobile Industry Ecology Technology Co., Ltd (formerly known as Shenzhen Lanbei Ecological Technology Co., Ltd) (SZ Lanbei)</td><td> </td> <td style="text-align: right"><span id="xdx_905_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zuZDIoD9yMIk" title="Date of incorporation">2020/10/28</td><td> </td> <td style="text-align: center">HZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zvnP6xGmThGh" title="Interest">51%</td><td> </td> <td style="text-align: left"><span id="xdx_907_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zWfx5Hv0eYM8" title="Nature of operation">Trading and consultancy services</td><td> </td> <td id="xdx_986_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zIQElxGEOvhj" style="text-align: center" title="Place of incorporation">PRC</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Longkou Xianganfu Trading Co., Ltd. (Longkou CXJ)</td><td> </td> <td style="text-align: right"><span id="xdx_90A_edei--EntityIncorporationDateOfIncorporation_dd_c20240601__20241130__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember_zO5XdH9icEub" title="Date of incorporation">2018/4/23</td><td> </td> <td style="text-align: center">SZ CXJ</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zp0nqM8P4Eak" title="Interest">100%</td><td> </td> <td style="text-align: left"><span id="xdx_901_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zpfhjISygLR5" title="Nature of operation">Trading and consultancy services</td><td> </td> <td id="xdx_983_ecustom--PlaceOfIncorporation_c20240601__20241130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zruQ4aUgPrK1" style="text-align: center" title="Place of incorporation">PRC</td></tr> </table>

2020-02-19

Investment holding

British Virgin Islands 2020-03-11

Investment holding

Hong Kong, PRC 2020-05-26

Investment holding

PRC 2019-03-28

Trading, brand name management fee and consultancy services

PRC 2019-08-19

Trading and consultancy services

PRC 2020-10-28

0.51

Trading and consultancy services

PRC 2018-04-23

Trading and consultancy services

PRC

0.51

(d) Use of Estimates The preparation of unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Certain significant accounting policies that contain subjective management estimates and assumptions include those related to going concern, current expected credit loss, allowance of deferred tax asset, useful lives and impairment of long-lived assets, valuation of intangible assets acquired and impairment of goodwill. Actual results may materially differ from these estimates.

(e) Foreign Currency The Company translates its foreign operations to the U.S. dollar in accordance with ASC 830, “Foreign Currency Matters”. The reporting currency for the Company and its subsidiaries is the U.S. dollar. The Company, BVI CXJ and HK CXJ’s functional currency is the U.S. dollar; SZ CXJ and their VIEs and subsidiary which are incorporated in PRC use the Chinese Renminbi (“RMB”) as their functional currency. The Company’s subsidiaries, whose records are not maintained in that company’s functional currency, re-measure their records into their functional currency as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Monetary assets and liabilities at exchange rates in effect at the end of each period</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Nonmonetary assets and liabilities at historical rates</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Revenue and expense items at the average rate of exchange prevailing during the period</td></tr> </table> Gains and losses from these re-measurements were not significant and have been included in the Company’s results of operations. The Company’s subsidiaries, whose functional currency is not the U.S. dollar, translate their records into the U.S. dollar as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Assets and liabilities at the rate of exchange in effect at the balance sheet date</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Equities at the historical rate</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Revenue and expense items at the average rate of exchange prevailing during the period</td></tr> </table> Adjustments arising from such translations are included in accumulated other comprehensive income in shareholders’ equity. <p id="xdx_891_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_za7gqayIB3Ke" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Translation of amounts from RMB into US$1 has been made at the following exchange rates for the respective periods: Schedule of Exchange Rates <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241130_zgxmAkaw8w0d" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20231130_zlG6zj3njrf9" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">As of and for the six months ended November 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--AwardTypeAxis__custom--PeriodEndChineseYuanRenminbiMember_zs2q1tgr9tyg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Period-end RMB: US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7.24</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7.24</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--AwardTypeAxis__custom--PeriodAverageChineseYuanRenminbiMember_zklYEUEWE1za" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average RMB: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.21</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--AwardTypeAxis__custom--PeriodAverageChineseYuanRenminbiMember_zfKPeC6MhRS2" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.21</td><td style="text-align: left"> </td></tr> </table> The RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation is made that the RMB amounts could have been, or could be, converted into US dollars at the rates used in translation.

<p id="xdx_891_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_za7gqayIB3Ke" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Translation of amounts from RMB into US$1 has been made at the following exchange rates for the respective periods: Schedule of Exchange Rates <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241130_zgxmAkaw8w0d" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20231130_zlG6zj3njrf9" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">As of and for the six months ended November 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--AwardTypeAxis__custom--PeriodEndChineseYuanRenminbiMember_zs2q1tgr9tyg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Period-end RMB: US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7.24</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7.24</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--AwardTypeAxis__custom--PeriodAverageChineseYuanRenminbiMember_zklYEUEWE1za" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average RMB: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.21</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--AwardTypeAxis__custom--PeriodAverageChineseYuanRenminbiMember_zfKPeC6MhRS2" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.21</td><td style="text-align: left"> </td></tr> </table>

7.24

7.12

7.21

7.12

7.21

(f) Cash and Cash Equivalents Cash and cash equivalents consist of cash on hand, demand deposits placed with banks or other financial institutions and have original maturities of less than three months. The Company’s primary bank deposits are located in the USA and the PRC.

(g) Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable is presented net of allowance for doubtful accounts. Our accounts receivable consists mainly of trade receivables derived from selling of motor oil and auto parts with contractual payment terms. The provision for doubtful accounts reflects the current estimate of credit losses expected to be incurred over the life of the financial asset, based on historical experience, current conditions and reasonable forecasts of future economic conditions. Further, we evaluate the collectability of our accounts receivable and if there is doubt that we will collect the full amount, we will record a reserve specific to that customer’s receivable balance. There was no provision for doubtful accounts for the period ended November 30, 2024.

(h) Inventories, Net Inventories consisting of finished goods are stated at the lower of cost or market value. The Company used the weighted average cost method of accounting for inventory. Inventories on hand are evaluated on an on-going basis to determine if any items are obsolete, spoiled, or in excess of future demand. The Company provides impairment that is charged directly to cost of sales when is has been determined the product is obsolete, spoiled, and the Company will not be able to sell it at a normal profit above its carrying cost. The Company’s primary products are motor oil and auto parts.

i) Property and equipment Property and equipment are stated at cost, less depreciation, amortization and impairments. Depreciation and amortization of property and equipment are provided using the straight-line method. The estimated useful lives for computer equipment, computer software, engineering and test equipment and furniture and fixtures are generally <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dxL_c20241130__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_z37i9df0HSvg" title="Property, plant and equipment useful life::XDX::P3Y">three to <span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20241130__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zbz22jSHDbNf" title="Property, plant and equipment useful life">five years. Leasehold improvements are amortized over the lesser of their estimated useful lives or their respective lease terms, which are generally <span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dxL_c20241130__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MinimumMember_zhopotu4YKEj" title="Property, plant and equipment useful life::XDX::P5Y">five to <span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20241130__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MaximumMember_zOEbfDuqEBna" title="Property, plant and equipment useful life">ten years. Buildings are being depreciated over <span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dxL_c20241130__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_z0BL71cET1r" title="Property, plant and equipment useful life::XDX::P25Y">twenty-five years. Expenditures for major improvements and betterments are capitalized, while minor repairs and maintenance are charged to expense as incurred. Upon the retirement or disposition of property and equipment, the related cost and accumulated depreciation or amortization are removed, and a gain or loss is recorded.

P5Y

P10Y

(j) Prepayments Prepayments are mainly consisted of prepaid income tax, rental, prepayments for consulting fee and advances to suppliers.

(k) Intangible Assets The intangible assets consist of costs occurred to develop the software and purchased patents for business operations. We evaluate intangible assets for impairment when factors indicate that the carrying value of an asset may not be recoverable. When factors indicate that such assets should be evaluated for possible impairment, we review whether we will be able to realize our intangible assets by analyzing the projected undiscounted cash flows in measuring whether the asset is recoverable. If an asset is considered impaired, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the asset. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. The Company recognized an impairment loss on intangible assets amounted to $1,597 and $0 during the period ended November 30, 2024 and 2023 respectively.

1597

(l) Impairment of Long-lived Assets Other Than Goodwill The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. Impairment may be the result of becoming obsolete from a change in the industry or new technologies. Impairment is present if the carrying amount of an asset is less than its undiscounted cash flows to be generated. If an asset is considered impaired, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the asset. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.

(m) Goodwill Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets acquired in a business combination. In accordance with FASB ASC Topic 350, “Intangibles-Goodwill and Others”, goodwill is subject to at least an annual assessment for impairment, or if an event or other circumstance indicates that it may not recover the carrying value of the asset. If a qualitative assessment indicates that it is more likely than not that the carrying value of a reporting unit goodwill exceeds its fair value, a quantitative impairment test is performed. If the carrying amount of the reporting unit exceeds the fair value of the reporting unit, an impairment charge is recorded for the amount by which the carrying amount exceeds the fair value, not to exceed the amount of goodwill recorded for that reporting unit. In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (ASU 2017-04), which eliminates step two from the goodwill impairment test. Under ASU 2017-04, an entity should recognize an impairment charge for the amount by which the carrying amount of a reporting unit exceeds its fair value up to the amount of goodwill allocated to that reporting unit. ASU 2017-04 is effective for annual and interim reporting periods beginning after December 15, 2022 for smaller reporting companies. The Company has early adopted ASU 2017-04 on June 1, 2020.

(n) Fair Value of Financial Instruments The Company accounts for financial instruments in accordance to ASC Topic 820, “Fair Value Measurements and Disclosures,” which requires disclosure of the fair value of financial instruments held by the Company and ASC Topic 825, “Financial Instruments,” which defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the condensed consolidated balance sheets for financial assets and liabilities, which primarily consist of cash and cash equivalents, accounts receivable, prepayments and other current assets, accounts payable, accrued liabilities, customer advances, are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.

(o) Revenue Recognition In accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients. Under Topic 606, revenues are recognized when the promised products have been confirmed of delivery or services have been transferred to the consumers in amounts that reflect the consideration the customer expects to be entitled to in exchange for those services. The Company presents value added taxes (“VAT”) as reductions of revenues. The Company recognizes revenues net of value added taxes (“VAT”) and relevant charges. Product Revenue We generate revenue primarily from the sales of motor oil, auto parts and automobile exhaust cleaners directly to customers. We recognize product revenue at a point in time when the control of the products has been transferred to customers. The transfer of control is considered complete when products have been picked up by or shipped to our customers. Our sales arrangements for automobile exhaust cleaners and auto parts usually require a full prepayment before the delivery of products. We also generate revenue from the sales of auto parts directly to the customers, such as a business or individual engaged in auto parts businesses. We recognize revenue at a point in time when products are delivered and customer acceptance is made. For the sales arrangements of auto parts products, we generally require payment upon issuance of invoices. Service Revenue We also generate revenue from brand name authorization fee and brand name management service under separate contracts. Revenue from brand name authorization and management services include service fees for provision of brand name “teenage hero car” to our customers, and provision of management service. Revenue from the maintenance service to the customers is recognized at a point in time when services are provided. Revenue from the management service to the customer is recognized as the performance obligation is satisfied over time over the contracting period.

(p) Sales and Distribution Expense Sales and distribution expenses consist of payroll related costs, promotion expenses, transportation costs, conference expenses, office expenses, travelling and entertainment expenses. (q) General and Administrative Expenses General and administrative expenses consist of payroll related costs, consultancy expenses, impairment of intangible assets, rental expenses, office expense, travelling and entertainment expenses.

(r) Operating Leases The Company recognizes its leases in accordance with ASC 842 - Leases. Under ASC 842, operating lease right-of-use (“ROU”) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. The initial lease liability is equal to the future fixed minimum lease payments discounted using the Company’s incremental borrowing rate, on a secured basis. The lease term includes option renewal periods and early termination payments when it is reasonably certain that the Company will exercise those rights. The initial measurement of the ROU asset is equal to the initial lease liability plus any initial direct costs and prepayments, less any lease incentives. The Company elected the short-term lease exemption for contracts with lease terms of 12 months or less. The Company accounts for the lease and non-lease components of its leases as a single lease component. Lease expense is recognized on a straight-line basis over the lease term.

(s) Value-added Taxes Revenue is recognized net of value-added taxes (“VAT”). 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. 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.

(t) Income Taxes The Company followed the liability method of accounting for income taxes in accordance with ASC 740, Income Taxes, or ASC 740. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company recorded a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rate is recognized in tax expense in the period that includes the enactment date of the change in tax rate. The Company accounted for uncertainties in income taxes in accordance with ASC 740. Interest and penalties related to unrecognized tax benefit recognized in accordance with ASC 740 are classified in the consolidated statements of comprehensive loss as income tax expense.

(u) Employee Benefit Expenses As stipulated by the regulations of the PRC, full-time employees of the Company are entitled to various government statutory employee benefit plans, including medical insurance, maternity insurance, workplace injury insurance, unemployment insurance and pension benefits through a PRC government-mandated multi-employer defined contribution plan. The Company is required to make contributions to the plan and accrues for these benefits based on certain percentages of the qualified employees’ salaries.

(v) Comprehensive (Loss) Income Comprehensive (loss) income is defined as the changes in equity of the Company during a period from transactions and other events and circumstances excluding transactions resulting from investments by owners and distributions to owners. Among other disclosures, ASC 220, Comprehensive Income, requires that all items that are required to be recognized under current accounting standards as components of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements. For each of the periods presented, the Company’s comprehensive (loss) income includes net loss and foreign currency translation adjustment and is presented in the consolidated statements of operations and comprehensive (loss) income.

(w) Earnings Per Share The Company computes earnings per share (“EPS”) in accordance with ASC Topic 260, “Earnings per share”. Basic EPS is measured as the income or loss available to common shareholders divided by the weighted average common shares outstanding for the period. Impact on dilution is insignificant, diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., convertible securities, options, and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e. those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS.

(x) Segment Reporting The Company reports each material operating segment in accordance with ASC 280, “Segment Reporting”. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision maker is the chief executive officer. The Company has determined that it has only one operating segment.

(y) Recently Issued Accounting Standards During the period ended November 30, 2024, there have been no new, or existing, recently issued accounting pronouncements that are of significance, or potential significance, that impact the Company’s consolidated financial statements.

Note 3. Acquisition On March 28, 2019, Mr. Cai, Lixin (Mr. Cai), the Company’s Chairman of the Board and Chief Executive Officer and Chief Financial Officer, incorporated CXJ Technology (Hangzhou) Co., Ltd (“HZ CXJ”) in Hangzhou, China. Mr. Cai in turn incorporated CXJ Investment Group Company Ltd (“CXJ”), CXJ (HK) Technology Group Company Ltd (“HK CXJ”), and CXJ (Shenzhen) Technology Co., Ltd (“SZ CXJ”) and reorganized these entities with CXJ being a holding entity with the solely shareholder. As a result of the reorganization, CXJ owns <span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20190328__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJInvestmentGroupCompanyLtdMember_ztAvb0iDuRl7" title="Ownership percentage">100% interest in HK CXJ and HK CXJ owns <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20190328__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJHKTechnologyGroupCompanyLtdMember_zAF25vhiLTS9" title="Ownership percentage">100% interest in SZ CXJ. SZ CXJ controls <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20190328__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJShenzhenTechnologyCoLtdMember_zMx8YNqk2BIf" title="Ownership percentage">100% interest in HZ CXJ through VIE contractual arrangements as disclosed in Note 4. Such reorganization was completed on May 28, 2020. On June 18, 2019, the Company underwent a change of control as a result of the transfer of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20190618__20190618__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--XinruiWangMember_zacz4gtzO2J4" title="Number of stock issued">10,000,000 shares of Series A Preferred stock (which voted on a 10 for one basis at the time of the change of control) from Custodian Ventures, LLC and <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20190618__20190618__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--XinruiWangMember_zTMQ9BmeoyRk" title="Number of stock issued">17,700,000 shares of common stock to Xinrui Wang. On May 28, 2020, we consummated the transactions contemplated by the Share Exchange Agreement among the Company, CXJ Investment Group Company Limited (“CXJ”), a British Virgin Islands Corporation and the shareholder of CXJ, pursuant to which we acquired all the ordinary shares of CXJ in exchange for the issuance to the shareholder of CXJ of an aggregate of 1,364,800 shares of the Company. The shareholder is the selling security holder in this prospectus and are all affiliates. As a result of the transactions contemplated by the Share Exchange, CXJ became a wholly-owned subsidiary of the Company. The Company accounted for above transaction as a reverse acquisition under ASC Subtopic 805-40, based on the fact that the CXJ is an accounting acquirer and the Company is the accounting acquiree. Meanwhile, the CXJ retrospectively consolidates the Company and as if it had been owned by CXJ since May 28, 2020, the date the Company was acquired by Mr. Lixin Cai, in accordance with ASC Subtopic 805-50. On August 19, 2021, CXJ Technology (Hangzhou) Co., Ltd acquired <span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20210819__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CXJTechnologyHangzhouCoLtdMember_z7BOtlTwT9Oc" title="Equity interest">51% equity interest of Shenzhen Lanbei Ecological Technology Co., Ltd (a Chinese company) from Shenzhen Baiwen Enterprise Management Consulting Co., Ltd with a purchase consideration of RMB1. After the acquisition comes into effect, Shenzhen Lanbei Ecological Technology Co., Ltd will share profits and risks and losses in proportion to the equity. Lixin Cai will become the legal representative of Shenzhen Lanbei Ecological Technology Co., Ltd. On June 14, 2022, the Company completed the issuance and sales of an aggregate of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220614__20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zrKDPSoNUnAj" title="Issuance of shares">223,500 shares at a price of $<span id="xdx_901_eus-gaap--SharePrice_iI_pid_c20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zAlMsbUZcHQ4" title="Share price">0.66 per shares with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5Wr09T0maz9" title="Common stock, par value">0.001 per share (the “Common Stock”) in a private placement to Minggang Qian (the “Purchaser”), pursuant to the Subscription Agreement dated as of June 9, 2022 between the Company and the Purchaser. The net proceeds to the Company amounted to $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20220614__20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuiaIZeyfR69" title="Net proceeds">147,510. The $<span id="xdx_905_ecustom--ProceedsUsedForWorkingCapital_c20220614__20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zFBMuIMLeVwg" title="Proceeds used as working capital">147,510 in proceeds went directly to the Company as working capital. On November 4, 2022, CXJ (Shenzhen) Technology Co., Ltd acquired <span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20221104__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LongkouXianganfuTradingCoLtdMember_zpLFASYJKrf5" title="Equity interest">100% equity interest of Longkou Xianganfu Trading Co., Ltd (a Chinese company) from Rudong Shi with a purchase consideration of RMB1. After the acquisition comes into effect, Longkou Xianganfu Trading Co., Lt will share profits and risks and losses in proportion to the equity. Rudong Shi will become the legal representative of Longkou Xianganfu Trading Co., Lt. On August 1, 2023, CXJ Technology (Hangzhou) Co., Ltd, a Chinese corporation and a subsidiary of the Company signed an equity transfer agreement (the “Agreement”) with Mr. Qing Wang. Under this agreement, the Company will dispose <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20230801__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember_zgSOgiij8W5e" title="Equity interest">51% equity of Xishijie Automobile Industry Ecology Technology Co., Ltd (formerly known as Shenzhen Lanbei Ecological Technology Co., Ltd), a Chinese company (“Xishijie”) with a purchase price of RMB 1 yuan. After this Agreement comes into force, Xishijie Automobile Industry Ecology Technology Co., Ltd will no longer be the subsidiary of the Company. On September 1, 2024, the Company entered the Subscription Agreement with Zhongxin Lei (the “Purchaser”) to issue and sales of an aggregate of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOW37Nd3Y4Le" title="Issuance of shares">160,000 shares at a price of $<span id="xdx_906_eus-gaap--SharePrice_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDAmkQjC0PFj" title="Share price">0.657 per shares with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_90B_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zucLBq0RIM84" title="Common stock, par value">0.001 per share (the “Common Stock”). The net proceeds to the Company amounted to $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z4UthanQP7yl" title="Net proceeds">105,128 and went directly to the Company as working capital. The share price is based on the selling price as of June 9, 2022. After issuance of new shares, the Purchaser owing <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240901__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZhongxinLeiMember_zLTFpcMrMCkg" title="Equity method investment ownership percentage">0.18% equity of Company. On September 1, 2024, the Company entered the Subscription Agreement with Shiguo Wang (the “Purchaser”) to issue and sales of an aggregate of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuhrTZm8pVeh" title="Issuance of shares">200,000 shares at a price of $<span id="xdx_90C_eus-gaap--SharePrice_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z0XzQHcIK4s3" title="Share price">0.675 per shares with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_907_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zH1kyNv7uqQe" title="Common stock, par value">0.001 per share (the “Common Stock”). The net proceeds to the Company amounted to $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfTo8QjRnF0d" title="Net proceeds">135,000 and went directly to the Company as working capital. The share price is based on the selling price as of June 9, 2022. After issuance of new shares, the Purchaser owing <span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240901__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ShiguoWangMember_zsQeUvHIgw54" title="Equity method investment ownership percentage">0.22% equity of Company. On September 2, 2024, the Company entered the Subscription Agreement with Shiguo Wang (the “Purchaser”) to issue and sales of an aggregate of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240902__20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zm6v9Od3GVFc" title="Issuance of shares">200,000 shares at a price of $<span id="xdx_909_eus-gaap--SharePrice_iI_pid_c20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zhe2S1i1r8L3" title="Share price">0.648 per shares with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z8xvq78KJBk" title="Common stock, par value">0.001 per share (the “Common Stock”). The net proceeds to the Company amounted to $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240902__20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJqGA7VOUuDb" title="Net proceeds">129,600 and went directly to the Company as working capital. The share price is based on the selling price as of June 9, 2022. After issuance of new shares, the Purchaser owing <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240902__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ShiguoWangMember_zmb4cFTDe6Zd" title="Equity method investment ownership percentage">0.42% equity of Company.

10000000

17700000

1364800

0.51

223500

0.66

0.001

147510

0.51

160000

0.657

0.001

105128

0.0018

200000

0.675

0.001

135000

0.0022

200000

0.648

0.001

129600

0.0042

Note 4. VIE Structure and Arrangements The Company consolidates VIE in which it holds a variable interest and is the primary beneficiary through contractual agreements. The Company is the primary beneficiary because it has the power to direct activities that most significantly affect their economic performance and have the obligation to absorb the majority of their losses or benefits. The results of operations and financial position of the VIE are included in the Company’s consolidated financial statements. In order to operate its business in PRC and to comply with PRC laws and regulations that prohibit or restrict foreign ownership of companies that provides value-added services, the Company entered into a series of contractual agreements with the VIE: CXJ Technology (Hangzhou) Co., Ltd. (“HZ CXJ”). These contractual agreements may not be terminated by the VIE, except with the consent of, or a material breach by us. Currently, the Company is still evaluating the overall operating strategy for business and does not have plan to provide any funding to the VIE. The key terms of the VIE Agreements are summarized as follows: (a) Exclusive Consulting and Services Agreement The wholly foreign owned enterprise (“WFOE”) has the exclusive right to provide technical service, marketing and management consulting service, financial support service and human resource support services to the VIE, and the VIE is required to take all commercially reasonable efforts to permit and facilitate the provision of the services by WFOE. As compensation for providing the services, WFOE is entitled to receive service fees from the VIE equivalent to the WFOE’s cost plus certain percentage of such costs as calculated on accounting policies generally accepted in the PRC. The WFOE and the VIE agree to periodically review the service fee and make adjustments as deemed appropriate. The term of the Technical Services Agreement is perpetual, and may only be terminated upon written consent of both parties. (b) Equity Pledge Agreement The VIE’s shareholders pledged all of their equity interests in VIE (the “Collateral”) to WFOE, our wholly owned subsidiary in PRC, as security for the performance of the obligations to make all the required technical service fee payments pursuant to the Technical Services Agreement and for performance of the VIEs’ Shareholders’ obligation under the Call Option Agreement. The terms of the Equity Pledge Agreement expire upon satisfaction of all obligations under the Technical Services Agreement and Call Option Agreement. (c) Exclusive Option Agreement The VIEs’ Shareholders granted an exclusive option to WFOE, or its designee, to purchase, at any time and from time to time, to the extent permitted under PRC law, all or any portion of the VIE’s shareholders’ equity in the VIE. The exercise price of the option shall be determined by WFOE at its sole discretion, subject to any restrictions imposed by PRC law. The term of the agreement is until all of the equity interest in the VIE held by the VIEs’. Shareholders are transferred to WFOE, or its designee and may not be terminated by any part to the agreement without consent of the other parties. (d) Power of Attorney The VIE’s shareholders granted WFOE the irrevocable right, for the maximum period permitted by law, all of its voting rights as shareholders of the VIE. The VIE’s shareholders may not transfer any of its equity interest in the VIE to any party other than WFOE. The Power of Attorney agreements may not be terminated except until all of the equity in VIEs has been transferred to WFOE or its designee.

Note 5. Shareholders’ Equity The Company has 490,000,000 shares of common stock authorized with a par value of $0.001 per share as of November 30, 2024 and May 31, 2024. Effective July 9, 2019 we changed our name from Global Entertainment Corp to CXJ Group Co., Limited. On July 12, 2019, the Company effectuated a 1 for 200 reverse stock split, while the authorized shares of common stock and preferred shares totally had been increased to 500,000,000. As a result of the foregoing we changed our trading symbol from GNTP and began trading as ECXJ on August 5, 2019. On October 4, 2019, Xinrui Wang (the “Seller”), entered into a Stock Purchase Agreement pursuant to which the Seller agreed to sell to Wenbin Mao and Baiwan Niu (the “Purchasers”), totaling <span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20191004__20191004__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--WenbinMaoAndBaiwanNiuMember_zubw8jz23xVb" title="Sale of stock transaction">1,500,000 preferred stock of the Company (“Shares”) owned by the Seller, for an amount of $<span id="xdx_907_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_pp0p0_c20191004__20191004__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--WenbinMaoAndBaiwanNiuMember_z3AplxX30l3h" title="Sale of stock, consideration received on transaction">1,500. On October 8, 2019, Xinrui Wang, Wenbin Mao and Baiwan Niu effectuated a 1 for 10 conversion to convert all their preferred stock totaling <span id="xdx_908_eus-gaap--ConversionOfStockSharesConverted1_pid_c20191008__20191008__srt--TitleOfIndividualAxis__custom--XinruiWangWenbinMaoAndBaiwanNiuMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zOmoaKL2pYie" title="Conversion of stock, shares converted">10,000,000 to <span id="xdx_909_eus-gaap--ConversionOfStockSharesIssued1_pid_c20191008__20191008__srt--TitleOfIndividualAxis__custom--XinruiWangWenbinMaoAndBaiwanNiuMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5Wp4fkcAnVf" title="Conversion of stock, shares issued upon conversion">100,000,000 common shares. As a result of the conversion, there was no preferred stock outstanding of the Company as of October 8, 2019. On May 28, 2020, we consummated the transactions contemplated by the Share Exchange Agreement among the Company, CXJ Investment Group Company Limited, a British Virgin Islands Corporation (“CXJ”) and the shareholder of CXJ, pursuant to which we acquired all the ordinary shares of CXJ in exchange for the issuance to the shareholder of CXJ of an aggregate of 1,364,800 shares of the Company. The shareholder is the selling security holder in this prospectus and are all affiliates. As a result of the transactions contemplated by the Share Exchange, CXJ became a wholly-owned subsidiary of the Company. On June 14, 2022, the Company completed the issuance and sales of an aggregate of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220614__20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpq3mbbxlb59" title="Issuance of shares">223,500 shares at a price of $<span id="xdx_908_eus-gaap--SharePrice_iI_pid_c20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmBaO4dOH1Bk" title="Share price">0.66 per shares with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zIKqcwdFaEab" title="Common stock, par value">0.001 per share (the “Common Stock”) in a private placement to Minggang Qian (the “Purchaser”), pursuant to the Subscription Agreement dated as of June 9, 2022 between the Company and the Purchaser. The net proceeds to the Company amounted to $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20220614__20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znMGXc6vGs6b" title="Net proceeds">147,510. The $<span id="xdx_90D_ecustom--ProceedsUsedForWorkingCapital_c20220614__20220614__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MinaggangQianMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z1ZyJJpAbvO7" title="Proceeds used as working capital">147,510 in proceeds went directly to the Company as working capital. On September 1, 2024, the Company completed the issuance and sales of an aggregate of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHGDD4L9kQj7" title="Issuance of shares">160,000 shares at a price of $<span id="xdx_909_eus-gaap--SharePrice_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDqQlw25FiQa" title="Share price">0.657 per share with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3SIgl4oBsRj" title="Common stock, par value">0.001 per share (the “Common Stock”) in a private placement to Zhongxin Lei (the “Purchaser”), pursuant to the Subscription Agreement dated as of September 1, 2024 between the Company and the Purchaser. The net proceeds to the Company amounted to $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBfXtQHXvOw1" title="Net proceeds">105,128. The $<span id="xdx_902_ecustom--ProceedsUsedForWorkingCapital_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZhongxinLeiMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zlyEZSWU3Qw" title="Proceeds used as working capital">105,128 in proceeds went directly to the Company as working capital. On September 1, 2024, the Company completed the issuance and sales of an aggregate of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z8Yn25BmUNti" title="Issuance of shares">200,000 shares at a price of $<span id="xdx_900_eus-gaap--SharePrice_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z6ico947E4F6" title="Share price">0.675 per share with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYoC793QYhBi" title="Common stock, par value">0.001 per share (the “Common Stock”) in a private placement to Shiguo Wang (the “Purchaser”), pursuant to the Subscription Agreement dated as of September 1, 2024 between the Company and the Purchaser. The net proceeds to the Company amounted to $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXerZeI3iME7" title="Net proceeds">135,000. The $<span id="xdx_90B_ecustom--ProceedsUsedForWorkingCapital_c20240901__20240901__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z0Rc6OLTK0ak" title="Proceeds used as working capital">135,000 in proceeds went directly to the Company as working capital. On September 2, 2024, the Company completed the issuance and sales of an aggregate of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240902__20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zx4IMUhcbYx2" title="Issuance of shares">200,000 shares at a price of $<span id="xdx_90C_eus-gaap--SharePrice_iI_pid_c20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zlQcVv0iVyNd" title="Share price">0.648 per share with each share consisting of one share of the Company’s common stock, par value $<span id="xdx_90B_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpUauZzX9mwa" title="Common stock, par value">0.001 per share (the “Common Stock”) in a private placement to Shiguo Wang (the “Purchaser”), pursuant to the Subscription Agreement dated as of September 2, 2024 between the Company and the Purchaser. The net proceeds to the Company amounted to $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240902__20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPrbHTGnCWye" title="Net proceeds">129,600. The $<span id="xdx_905_ecustom--ProceedsUsedForWorkingCapital_c20240902__20240902__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShiguoWangMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z4rHD8vnH751" title="Proceeds used as working capital">129,600 in proceeds went directly to the Company as working capital.

490000000

0.001

1 for 200 reverse stock split

500000000

1500000

1500

10000000

100000000

1364800

223500

0.66

0.001

147510

160000

0.657

0.001

105128

200000

0.675

0.001

135000

200000

0.648

0.001

129600

Note 6. Concentration of Risk (a) Major Customers For the three months and six months ended November 30, 2024 and 2023, there was no customers who accounted for <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240601__20241130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--NoCustomersMember_zw9zA6Tdv1p4" title="Revenue percentage"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230601__20231130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--NoCustomersMember_z3z71Tpa9xcj" title="Revenue percentage">10% or more of the Company’s revenue nor with significant outstanding receivables. (b) Major Suppliers For the three months and six months ended November 30, 2024 and 2023, the vendors who accounted for <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240601__20241130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--VendorsMember_zc5G1FSYKpl9" title="Revenue percentage"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230601__20231130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--VendorsMember_zp1YLOquWGZg" title="Revenue percentage">10% or more of the Company’s total purchase are presented as follows: Schedule of Major Suppliers <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Three Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Three Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Foshanshi Yuansheng Blue Sea Automobile Technology Service Co., Ltd</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_902_eus-gaap--CostOfRevenue_c20240901__20241130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z2JZ53J3y9Ne" title="Revenues">32,149</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_903_eus-gaap--CostOfRevenue_c20230901__20231130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zcrhouRZ6NE3" title="Revenues">97,513</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240901__20241130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z4wr6NaB0UVe" title="Concentration of credit risk, percentage">97</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230901__20231130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zSrYOYDqXMXg" title="Concentration of credit risk, percentage">16</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hubei Shuqi New Technology Co., Ltd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--CostOfRevenue_c20240901__20241130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zndRxxJoDN34" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--CostOfRevenue_c20230901__20231130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z7A4qdAhsg4k" title="Revenues">157,180</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240901__20241130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zdSDDf9Vv5y8" title="Concentration of credit risk, percentage">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20230901__20231130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zAKqw7hQDym6" title="Concentration of credit risk, percentage">21</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Guangzhou Kashide Car Accessories Co., Ltd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--CostOfRevenue_c20240901__20241130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zsz5inqYehX6" title="Revenues">218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--CostOfRevenue_c20230901__20231130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zKlbg7FAYB53" title="Revenues">7,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240901__20241130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z85AvthrM10e" title="Concentration of credit risk, percentage">1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230901__20231130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zMOBjFGTP78a" title="Concentration of credit risk, percentage">4</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bingzhou Yunfei New Energy Co., Ltd</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--CostOfRevenue_c20240901__20241130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zXRry9Vs0Sjd" title="Revenues">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_eus-gaap--CostOfRevenue_c20230901__20231130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zouE2mpKKTx7" title="Revenues">77,003</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240901__20241130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zxSqGNa9R2j2" title="Concentration of credit risk, percentage">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230901__20231130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zgIsyXBrSdEl" title="Concentration of credit risk, percentage">23</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90D_eus-gaap--CostOfRevenue_pp0p0_c20240901__20241130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zbivQReFWcEj" title="Revenues">32,367</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90D_eus-gaap--CostOfRevenue_pp0p0_c20230901__20231130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_z31ZaWX6I6Gf" title="Revenues">339,656</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240901__20241130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zfVcXeDLeWeb" title="Concentration of credit risk, percentage">98</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230901__20231130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_z3OvHawWWsm2" title="Concentration of credit risk, percentage">64</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Six Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Six Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Foshanshi Yuansheng Blue Sea Automobile Technology Service Co., Ltd</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90C_eus-gaap--CostOfRevenue_c20240601__20241130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zlyx4GRWm2v1" title="Revenues">60,817</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--CostOfRevenue_c20230601__20231130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zm0VhYISKIl6" title="Revenues">162,839</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240601__20241130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zGlAHNtm0yrf" title="Concentration of credit risk, percentage">58</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230601__20231130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zngvlfhfdEb4" title="Concentration of credit risk, percentage">36</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hubei Shuqi New Technology Co., Ltd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--CostOfRevenue_c20240601__20241130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z0jJaIaZ17Te" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--CostOfRevenue_c20230601__20231130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zMAW5kdD9MAh" title="Revenues">330,846</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240601__20241130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zxGNcvhuD4Z9" title="Concentration of credit risk, percentage">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20230601__20231130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z897eX6Tbic6" title="Concentration of credit risk, percentage">7</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Guangzhou Kashide Car Accessories Co., Ltd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--CostOfRevenue_c20240601__20241130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zxPQwadMXoIk" title="Revenues">452</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--CostOfRevenue_c20230601__20231130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z5NREkB0B5Mg" title="Revenues">17,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240601__20241130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zWDDLXOr1mq7" title="Concentration of credit risk, percentage">1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230601__20231130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zo1MqlJBy1b8" title="Concentration of credit risk, percentage">14</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bingzhou Yunfei New Energy Co., Ltd</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--CostOfRevenue_c20240601__20241130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zxidT4lFvcii" title="Revenues">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--CostOfRevenue_c20230601__20231130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zPR60HeVijki" title="Revenues">77,003</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240601__20241130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zWXJSdXOmWqb" title="Concentration of credit risk, percentage">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230601__20231130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zrmyLMyHvdg6" title="Concentration of credit risk, percentage">14</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_901_eus-gaap--CostOfRevenue_pp0p0_c20240601__20241130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zqgggnpMyOF1" title="Revenues">61,269</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90F_eus-gaap--CostOfRevenue_pp0p0_c20230601__20231130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zOZHog5uYyde" title="Revenues">588,419</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240601__20241130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zIVJXkdSov66" title="Concentration of credit risk, percentage">59</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230601__20231130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zn9BRcFPC9z9" title="Concentration of credit risk, percentage">71</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td></tr> </table>

0.10

Schedule of Major Suppliers <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Three Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Three Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Foshanshi Yuansheng Blue Sea Automobile Technology Service Co., Ltd</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_902_eus-gaap--CostOfRevenue_c20240901__20241130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z2JZ53J3y9Ne" title="Revenues">32,149</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_903_eus-gaap--CostOfRevenue_c20230901__20231130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zcrhouRZ6NE3" title="Revenues">97,513</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240901__20241130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z4wr6NaB0UVe" title="Concentration of credit risk, percentage">97</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230901__20231130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zSrYOYDqXMXg" title="Concentration of credit risk, percentage">16</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hubei Shuqi New Technology Co., Ltd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--CostOfRevenue_c20240901__20241130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zndRxxJoDN34" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--CostOfRevenue_c20230901__20231130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z7A4qdAhsg4k" title="Revenues">157,180</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240901__20241130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zdSDDf9Vv5y8" title="Concentration of credit risk, percentage">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20230901__20231130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zAKqw7hQDym6" title="Concentration of credit risk, percentage">21</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Guangzhou Kashide Car Accessories Co., Ltd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--CostOfRevenue_c20240901__20241130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zsz5inqYehX6" title="Revenues">218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--CostOfRevenue_c20230901__20231130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zKlbg7FAYB53" title="Revenues">7,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240901__20241130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z85AvthrM10e" title="Concentration of credit risk, percentage">1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230901__20231130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zMOBjFGTP78a" title="Concentration of credit risk, percentage">4</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bingzhou Yunfei New Energy Co., Ltd</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--CostOfRevenue_c20240901__20241130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zXRry9Vs0Sjd" title="Revenues">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_eus-gaap--CostOfRevenue_c20230901__20231130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zouE2mpKKTx7" title="Revenues">77,003</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240901__20241130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zxSqGNa9R2j2" title="Concentration of credit risk, percentage">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230901__20231130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zgIsyXBrSdEl" title="Concentration of credit risk, percentage">23</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90D_eus-gaap--CostOfRevenue_pp0p0_c20240901__20241130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zbivQReFWcEj" title="Revenues">32,367</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90D_eus-gaap--CostOfRevenue_pp0p0_c20230901__20231130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_z31ZaWX6I6Gf" title="Revenues">339,656</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240901__20241130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zfVcXeDLeWeb" title="Concentration of credit risk, percentage">98</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230901__20231130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_z3OvHawWWsm2" title="Concentration of credit risk, percentage">64</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Six Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Six Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Foshanshi Yuansheng Blue Sea Automobile Technology Service Co., Ltd</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90C_eus-gaap--CostOfRevenue_c20240601__20241130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zlyx4GRWm2v1" title="Revenues">60,817</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--CostOfRevenue_c20230601__20231130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zm0VhYISKIl6" title="Revenues">162,839</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240601__20241130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zGlAHNtm0yrf" title="Concentration of credit risk, percentage">58</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230601__20231130__dei--LegalEntityAxis__custom--FoshanshiYuanshengBlueSeaAutomobileTechnologyServiceCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zngvlfhfdEb4" title="Concentration of credit risk, percentage">36</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hubei Shuqi New Technology Co., Ltd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--CostOfRevenue_c20240601__20241130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z0jJaIaZ17Te" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--CostOfRevenue_c20230601__20231130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zMAW5kdD9MAh" title="Revenues">330,846</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240601__20241130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zxGNcvhuD4Z9" title="Concentration of credit risk, percentage">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20230601__20231130__dei--LegalEntityAxis__custom--HubeiShuqiNewTechnologyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z897eX6Tbic6" title="Concentration of credit risk, percentage">7</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Guangzhou Kashide Car Accessories Co., Ltd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--CostOfRevenue_c20240601__20241130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zxPQwadMXoIk" title="Revenues">452</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--CostOfRevenue_c20230601__20231130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z5NREkB0B5Mg" title="Revenues">17,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240601__20241130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zWDDLXOr1mq7" title="Concentration of credit risk, percentage">1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230601__20231130__dei--LegalEntityAxis__custom--GuangzhouKashideCarAccessoriesCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zo1MqlJBy1b8" title="Concentration of credit risk, percentage">14</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bingzhou Yunfei New Energy Co., Ltd</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--CostOfRevenue_c20240601__20241130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zxidT4lFvcii" title="Revenues">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--CostOfRevenue_c20230601__20231130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zPR60HeVijki" title="Revenues">77,003</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240601__20241130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zWXJSdXOmWqb" title="Concentration of credit risk, percentage">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230601__20231130__dei--LegalEntityAxis__custom--BingzhouYunfeiNewEnergyCoLtdMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zrmyLMyHvdg6" title="Concentration of credit risk, percentage">14</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_901_eus-gaap--CostOfRevenue_pp0p0_c20240601__20241130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zqgggnpMyOF1" title="Revenues">61,269</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90F_eus-gaap--CostOfRevenue_pp0p0_c20230601__20231130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zOZHog5uYyde" title="Revenues">588,419</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240601__20241130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zIVJXkdSov66" title="Concentration of credit risk, percentage">59</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230601__20231130__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionBySupplierAxis__custom--SuppliersMember_zn9BRcFPC9z9" title="Concentration of credit risk, percentage">71</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td></tr> </table>

32149

97513

0.97

0.16

157180

0.21

218

7960

0.01

0.04

77003

0.23

32367

339656

0.98

0.64

60817

162839

0.58

0.36

330846

0.07

452

17731

0.01

0.14

77003

0.14

61269

588419

0.59

0.71

Note 7. Account Receivables, Net As of November 30, 2024 and May 31, 2024, there are no allowance for expected credit loss, our accounts receivables are $58,077 and $59,286 respectively.

58077

59286

Note 8. Prepayments As of November 30, 2024 and May 31, 2024, prepayments are $327,069 and $325,931 respectively. Schedule of Prepayments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241130_zehR32bYhtvj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240531_zpVcsG8aWexj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> Increase/</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: center">(Decrease)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidExpenseCurrent_iI_zeLXpP98Sncd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-weight: bold; padding-bottom: 2.5pt">Prepayments</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">327,069</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">325,931</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--IncreaseDecreaseInPrepaidExpense_c20240601__20241130_z6NqC9Gc5Cu2" style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right" title="Increase/ (Decrease) in Prepayments">1,138</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Prepayments balance $327,069 consist of advances to suppliers for providing goods and services. As of November 30, 2024 and May 31, 2024, the prepayments balances are $327,069 and $325,931 respectively, as compared that is an increase of $1,138, the increment is mainly due to advances to suppliers for goods and services.

327069

325931

Schedule of Prepayments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241130_zehR32bYhtvj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240531_zpVcsG8aWexj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> Increase/</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: center">(Decrease)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidExpenseCurrent_iI_zeLXpP98Sncd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-weight: bold; padding-bottom: 2.5pt">Prepayments</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">327,069</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">325,931</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--IncreaseDecreaseInPrepaidExpense_c20240601__20241130_z6NqC9Gc5Cu2" style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right" title="Increase/ (Decrease) in Prepayments">1,138</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

327069

325931

1138

327069

325931

1138

Note 9. Deposits and Other Receivables Deposit and other receivables consist of the following as of November 30, 2024 and May 31, 2024: Schedule of Deposits and Other Receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241130_zW2iDrnGithh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240531_zOIw2LZGGnOh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> Increase/</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: center">(Decrease)</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--DepositsAssetsCurrent_iI_pp0p0_maPDAORzHB1_z6qObAzhyP3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Deposits paid</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">14,618</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">13,195</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--IncreaseDecreaseInDepositOtherAssets_c20240601__20241130_z2HYvYGs8m58" style="width: 16%; text-align: right" title="Increase/ (Decrease) in Deposit paid">1,423</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherReceivables_iI_pp0p0_maPDAORzHB1_zZnuVZuNjIl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,152</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13,813</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--IncreaseDecreaseInAccountsAndOtherReceivables_c20240601__20241130_z4bnPJ8iruy6" style="border-bottom: Black 1pt solid; text-align: right" title="Increase/ (Decrease) in Other receivables">(3,661</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--OtherAssetsCurrent_iTI_pp0p0_mtPDAORzHB1_zoUolnO7ZuDj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">24,770</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">27,008</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_988_ecustom--IncreaseDecreaseInPrepaidExpensesAndOtherReceivables_c20240601__20241130_zu6az5xJQd62" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Increase/ (Decrease) in Deposit and other receivables">(2,238</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> Deposits balance $14,618 is deposits paid to landlord for renting office and warehouse. Other receivables balance $10,152 is the advances to staff for business conference and function, travelling expenses and office expenses. As of November 30, 2024 and May 31, 2024, the deposit and other receivables balances are $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERlcG9zaXRzIGFuZCBPdGhlciBSZWNlaXZhYmxlcyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_c20241130_zHhE6lnduEjf" title="Prepayments, deposits paid and other receivables">24,770 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERlcG9zaXRzIGFuZCBPdGhlciBSZWNlaXZhYmxlcyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_c20240531_z3hvjWgqdtKa" title="Prepayments, deposits paid and other receivables">27,008 respectively, as compared that is a decrease of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERlcG9zaXRzIGFuZCBPdGhlciBSZWNlaXZhYmxlcyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_ecustom--IncreaseDecreaseInPrepaidExpensesAndOtherReceivables_iN_di_c20240601__20241130_zY4MMF61spvl" title="Decrease in deposit and other receivables">2,238. The decrement is mainly due to decrease in staff advance $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERlcG9zaXRzIGFuZCBPdGhlciBSZWNlaXZhYmxlcyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--IncreaseDecreaseInAccountsAndOtherReceivables_iN_di_c20240601__20241130_zFuMtbrHA64k" title="Decrease in advance">3,661 and offset increase in deposit $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERlcG9zaXRzIGFuZCBPdGhlciBSZWNlaXZhYmxlcyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--IncreaseDecreaseInDepositOtherAssets_c20240601__20241130_zL5ZSuob3Ve5" title="Increase in deposit">1,423. Deposit and other receivables consist of the following as of November 30, 2024 and May 31, 2024: Schedule of Deposits and Other Receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241130_zW2iDrnGithh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240531_zOIw2LZGGnOh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> Increase/</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: center">(Decrease)</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--DepositsAssetsCurrent_iI_pp0p0_maPDAORzHB1_z6qObAzhyP3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Deposits paid</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">14,618</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">13,195</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--IncreaseDecreaseInDepositOtherAssets_c20240601__20241130_z2HYvYGs8m58" style="width: 16%; text-align: right" title="Increase/ (Decrease) in Deposit paid">1,423</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherReceivables_iI_pp0p0_maPDAORzHB1_zZnuVZuNjIl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,152</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13,813</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--IncreaseDecreaseInAccountsAndOtherReceivables_c20240601__20241130_z4bnPJ8iruy6" style="border-bottom: Black 1pt solid; text-align: right" title="Increase/ (Decrease) in Other receivables">(3,661</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--OtherAssetsCurrent_iTI_pp0p0_mtPDAORzHB1_zoUolnO7ZuDj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">24,770</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">27,008</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_988_ecustom--IncreaseDecreaseInPrepaidExpensesAndOtherReceivables_c20240601__20241130_zu6az5xJQd62" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Increase/ (Decrease) in Deposit and other receivables">(2,238</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

14618

13195

1423

10152

13813

-3661

24770

27008

-2238

14618

10152

24770

27008

-2238

-3661

1423

Note 10. Property and Equipment Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over estimated useful lives of three to five years. Property and equipment consist of the following: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241130_zaxvUx16cNFc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240531_zafCc7fuFq0i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzw7V_zJ5cXI7dvXvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Property and Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">9,071</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">9,071</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzw7V_zWtkwIIL0j93" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,115</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,003</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--PropertyPlantAndEquipmentForeignTranslationDifference_iNI_di_msPPAENzw7V_zCGKgH3a1JWf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Foreign translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(110</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(120</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzw7V_zSKqaISEIRec" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total property and equipment, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,846</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,948</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

P5Y

Property and equipment consist of the following: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241130_zaxvUx16cNFc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240531_zafCc7fuFq0i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzw7V_zJ5cXI7dvXvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Property and Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">9,071</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">9,071</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzw7V_zWtkwIIL0j93" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,115</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,003</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--PropertyPlantAndEquipmentForeignTranslationDifference_iNI_di_msPPAENzw7V_zCGKgH3a1JWf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Foreign translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(110</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(120</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzw7V_zSKqaISEIRec" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total property and equipment, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,846</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,948</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

9071

5115

4003

110 120

3846

4948

Note 11. Intangible Assets The intangible assets consist of costs incurred to develop the software and purchased patents for business operations. In October 2022, Lixin Cai increased the share capital of HZ CXJ to $1,406,470 (or RMB10,000,000) by capitalization of purchased patents. The developed cost of software $1,592 is capitalized during the period ended November 30, 2024. As of November 30, 2024, the intangible assets were impaired due to no projected undiscounted cash flow in future. The intangible assets balances are $0 for both the period ended November 30, 2024 and May 31, 2024. The impairment loss incurred during the period ended November 30, 2024 is $1,597. Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241130_zA9VT5OzPBrg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240531_zSxnEVVVBp4f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedPatentsGross_iI_maFLIANzo2o_z1wDgeArpNw3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Purchased patents and developed software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,406,470</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,406,470</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CapitalizedComputerSoftwareGross_iI_maFLIANzo2o_zR9nmnzovQId" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Add: Capitalization of software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzo2o_zwCyT89JKGA" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Accumulated amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(235,175</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(235,175</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--ImpairmentOfIntangibleAssetExcludingGoodwill_iNI_di_msFLIANzo2o_zMDxJOSjvyg4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Accumulated impairment of intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,157,399</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,155,802</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--FiniteLivedIntangibleAssetsForeignCurrencyTranslationForeignTranslationDifference_iNI_di_msFLIANzo2o_zxj1rd9bnDOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Foreign translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,488</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,493</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzo2o_zXyXAsf7wL78" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total purchased patents and developed software, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

1406470

10000000

1592

1597

Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241130_zA9VT5OzPBrg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240531_zSxnEVVVBp4f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedPatentsGross_iI_maFLIANzo2o_z1wDgeArpNw3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Purchased patents and developed software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,406,470</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,406,470</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CapitalizedComputerSoftwareGross_iI_maFLIANzo2o_zR9nmnzovQId" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Add: Capitalization of software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzo2o_zwCyT89JKGA" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Accumulated amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(235,175</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(235,175</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--ImpairmentOfIntangibleAssetExcludingGoodwill_iNI_di_msFLIANzo2o_zMDxJOSjvyg4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Accumulated impairment of intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,157,399</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,155,802</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--FiniteLivedIntangibleAssetsForeignCurrencyTranslationForeignTranslationDifference_iNI_di_msFLIANzo2o_zxj1rd9bnDOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Foreign translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,488</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,493</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzo2o_zXyXAsf7wL78" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total purchased patents and developed software, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

1406470

1592

235175

1157399 1155802 15488 15493 Note 12. Business Combination and Goodwill On May 28, 2020, ECXJ completed the acquisition of <span id="xdx_901_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20200528__us-gaap--BusinessAcquisitionAxis__custom--CXJTechnologyHangzhouCoLtdMember_z8Xa0gKtHHSg" title="Percentage of equity interest acquired">100% equity interest of HZ CXJ. The Company are an automobile aftermarket products wholesaler, as well as an auto detailing store consultancy company in Hangzhou City, Zhejiang Province through this acquisition. The purchase consideration is $<span id="xdx_901_eus-gaap--BusinessCombinationConsiderationTransferred1_c20200528__20200528__us-gaap--BusinessAcquisitionAxis__custom--CXJTechnologyHangzhouCoLtdMember_zBz4YE7ZDG7f" title="Purchase consideration">4,094,453, consists of <span id="xdx_90E_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_pid_c20200528__20200528__us-gaap--BusinessAcquisitionAxis__custom--CXJTechnologyHangzhouCoLtdMember_zRdZRbadnMig" title="Shares issued in acquisition">1,364,800 shares of the Company’s common stock issued to HZ CXJ’s original owner fair valued at the acquisition date. These shares were issued on May 28, 2020. The Company accounted for the acquisition using the purchase method of accounting for business combination under ASC 805. The total purchase price was allocated to the tangible and identifiable intangible assets acquired and liabilities based on their estimated fair values as of the acquisition date. The determination of fair values involves the use of significant judgment and estimates and in the case of HZ CXJ, this is with specific reference to acquired intangible asset. The judgments used to determine the estimated fair value assigned to assets acquired and liabilities assumed, as well as the intangible asset life and the expected future cash flows and related discount rate, can materially impact the Company’s consolidated financial statements. Significant inputs and assumptions used for the model included the amount and timing of expected future cash flows and discount rate. The Company utilized the assistance of a third-party valuation appraiser to determine the fair value as of the date of acquisition. <p id="xdx_897_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--CXJTechnologyHangzhouCoLtdMember_zA3nNRGoM09" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The purchase price was allocated on the acquisition date of HZ CXJ as follows: Schedule of Purchase Price Allocated on Acquisition <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20200528__us-gaap--BusinessAcquisitionAxis__custom--CXJTechnologyHangzhouCoLtdMember_z3AJ70VnRzc2" style="border-bottom: Black 1pt solid; text-align: center">As of May 28, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzEDU_zRQ777vW0Xq5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Cash at banks and in hand</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">15,588</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_maBCRIAzEDU_zWxJLXRWI3H6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,423</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_maBCRIAzEDU_zoUbN1K23Lzk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Inventory on hand</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,658</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_maBCRIAzEDU_zjsXV7vHBDM4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepayments, other receivables and deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,517,125</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDueFromRelatedParty_iI_maBCRIAzEDU_zGPWvXoNddj5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due from a related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,282</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDueToDirectors_iI_maBCRIAzEDU_zdEfaoBudMrl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to directors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119,405</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDueFromShareholder_iI_maBCRIAzEDU_zHbEIyM7oZJ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due from a shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,599</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DueFromRelatedParty_iI_maBCRIAzEDU_zBCabPnXvk2d" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due from a related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOperatingLeaseRightOfUseAssets_iI_maBCRIAzEDU_zkcVsYdyAD5c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Operating lease right-of-use assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">189,604</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzEDU_maBCRIAzvP4_zhQdOh4GxQD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total assets</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">3,089,684</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_maBCRIAzEbj_zDe8xhHL7p8b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Account Payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(156,955</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAdvancedReceipts_iNI_di_maBCRIAzEbj_zFohTsUgj6G6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Advanced Receipts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(368,777</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--BusinessCombinationAccruedLiabilitiesOtherPayablesAndDepositsReceived_iNI_di_maBCRIAzEbj_z1Ho15zChOC5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued liabilities, other payable and deposits received</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,007,879</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToRelatedCompany_iNI_di_maBCRIAzEbj_za1B7LX4Xwv3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToRelatedParties_iNI_di_maBCRIAzEbj_zt5UHqH8MLkl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,932</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToDirectors_iNI_di_maBCRIAzEbj_zXet4ZUelUE1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to directors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(42</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOperatingLeaseLiabilities_iNI_di_maBCRIAzEbj_z7zQ8aKYK9ta" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease liabilities, net of current portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(80,882</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNonCurrentAssetsOperatingLeaseLiabilities_iNI_di_maBCRIAzEbj_zD3phBJx4WF2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Operating lease liabilities, non-current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(111,779</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNTI_di_mtBCRIAzEbj_msBCRIAzOzG_msBCRIAzvP4_z1K9GwxCxMT6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(3,758,246</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumed_iI_mtBCRIAzvP4_zmHAp6ykhZh3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net tangible liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(668,562</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--Goodwill_iI_z6shJMLQIRd3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Goodwill</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,763,015</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_z9IoeG5ZjcQc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total purchase price</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,094,453</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; padding-bottom: 1pt">Consideration in form of shares</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20200528__20200528__us-gaap--BusinessAcquisitionAxis__custom--CXJTechnologyHangzhouCoLtdMember_z0oZBOBFtbUc" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Consideration in form of shares">4,094,453</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total consideration</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--BusinessCombinationConsiderationTransferred1_c20200528__20200528__us-gaap--BusinessAcquisitionAxis__custom--CXJTechnologyHangzhouCoLtdMember_zEwPAgGg8ime" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total consideration">4,094,453</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Goodwill is tested for impairment annually as of the first day of fiscal May or more frequently when events or changes in circumstances indicate that impairment may have occurred. The Company performed its fourth quarter 2024 annual goodwill impairment test using a quantitative assessment for its HZ CXJ reporting unit. The quantitative assessment for HZ CXJ reporting unit indicated that its carrying amount exceeded its fair value, and resulted in an impairment charge of $1,049,984 in the fourth quarter of 2024. This non-cash impairment charge is presented within the General & Administrative Expenses line for 2024 in the accompanying Consolidated Statements of Operations. As at November 30, 2024, the goodwill balance is $1,742,577. The fair value estimate for the HZ CXJ reporting unit was based on a blended analysis of the present value of future discounted cash flows and market value approach. The significant estimates used in the discounted cash flow model included the Company’s weighted average cost of capital, projected cash flows and the long-term rate of growth. Significant estimates in the market approach model included identifying similar companies with comparable business factors such as size, growth, profitability, risk and return on investment and assessing comparable revenue and earnings multiples in estimating the fair value of the reporting unit. The decline in the fair value of the HZ CXJ’s reporting unit has mainly resulted from changes to its projected revenue growth rates and timeline, which were finalized during the Company’s annual long-term planning process in the fourth quarter of 2024. The HZ CXJ reporting unit has been in operation since June 2019, therefore the Company has less experience estimating the operating performance of this reporting unit. The Company’s expected revenue increase has been slower than anticipated due to the time required to ramp up activity for new customers. In addition, during its long-term planning process performed, the Company made adjustments to reduce its forecasted spend on HZ CXJ in 2025 and beyond, which further impacted expected revenue growth rates and their timing. These changes in critical assumptions related to the reporting unit resulted in a reduction in its estimated fair value. The Company will continue to evaluate the recoverability of goodwill at the reporting unit level on an annual basis and whenever events or changes in circumstances indicate there may be a potential impairment. If the operating results of the Company’s reporting units deteriorate in the future, it may cause the fair value of one or more of the reporting units to fall below their carrying value, resulting in additional goodwill impairment charges. The goodwill value $4,763,015 is occurred on the acquisition. The impairment loss on goodwill of $1,049,984 and $641,050, were recognized during the year ended May 31, 2024 and 2023 respectively. The impairment loss on goodwill of $0 and $0, were recognized during the three months period ended November 30, 2024 and 2023 respectively. As of November 30, 2024, the balance of goodwill is $1,742,577. During the annual impairment assessment, a quantitative assessment was conducted, which involved estimating the fair value of the reporting unit using the income approach. Key assumptions in the quantitative assessment included: (i) Discount rate: 16% (ii) Projected sales and cost of sales: Based on a five-year forecast. Total sales and cost of sales are linked to the additional stores in operations for each year in the forecasted period. (iii) Terminal growth rate: 2% (iv) Inflation rate: 2% The use of the estimates in the quantitative assessment are highly judgmental and actual results may differ significantly from what is currently assessed. Accordingly, fluctuations in any of the key attributes may result in a significant change in the projected cashflows underlying the quantitative assessment, which could have a material impact on the assessed values of goodwill. The summary of impairment loss on goodwill is as below: Schedule of Impaired Loss on Goodwill <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%">Goodwill as of May 31, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--Goodwill_iI_c20200531_zunGJoJokwU4" style="width: 14%; text-align: right">4,763,015</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Impaired goodwill written off - May 31, 2021</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--GoodwillImpairmentLossNetOfTax_iN_di_c20200601__20210531_zhueGqDy8iV2" style="border-bottom: Black 1pt solid; text-align: right" title="Impaired goodwill written off">(322,972</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Goodwill as of May 31, 2021</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_984_eus-gaap--Goodwill_iI_c20210531_zrCfKBitPxFd" style="font-weight: bold; text-align: right">4,440,043</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Impaired goodwill written off - May 31, 2022</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--GoodwillImpairmentLossNetOfTax_iN_di_c20210601__20220531_zw9aNWlWihf8" style="border-bottom: Black 1pt solid; text-align: right" title="Impaired goodwill written off">(1,006,432</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Goodwill as of May 31, 2022</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--Goodwill_iI_c20220531_zXxa34P4YPg9" style="font-weight: bold; text-align: right">3,433,611</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Impaired goodwill written off - May 31, 2023</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GoodwillImpairmentLossNetOfTax_iN_di_c20220601__20230531_zVWKQmWZgymf" style="border-bottom: Black 1pt solid; text-align: right" title="Impaired goodwill written off">(641,050</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Goodwill as of May 31, 2023</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--Goodwill_iI_c20230531_z0HGhAezI9Wd" style="font-weight: bold; text-align: right">2,792,561</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Impaired goodwill written off - May 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GoodwillImpairmentLossNetOfTax_iN_di_c20230601__20240531_z6JHzV05VP1c" style="border-bottom: Black 1pt solid; text-align: right" title="Impaired goodwill written off">(1,049,984</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Goodwill as of May 31, 2024</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--Goodwill_iI_c20240531_zvWNYCH3hQBl" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,742,577</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Disposal of subsidiary On August 1, 2023, HZ CXJ disposed <span id="xdx_90C_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20230801__us-gaap--BusinessAcquisitionAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember_zfKZ2LrFTwek" title="Percentage of equity interest acquired">51% of its equity interest of Xishijie Automobile Industry Ecology Technology Co., Ltd (formerly known as Shenzhen Lanbei Ecological Technology Co., Ltd) with the purchase consideration RMB1 in cash. <p id="xdx_89A_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--ShenzhenLanbeiEcologicalTechnologyCoLtdMember_zwadRbiQ6z65" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">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: Schedule of Purchase Price Allocated on Acquisition <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20230801__us-gaap--BusinessAcquisitionAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember_zchWfCJEn7sa" style="border-bottom: Black 1pt solid; text-align: center">As of August 1, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzadm_zE6DXlPWW6Je" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Cash at banks and in hand</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,804</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_maBCRIAzadm_zGGyRATVmaJ8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,086</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_maBCRIAzadm_zCdsj7MlOsyf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Inventory on hand</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,907</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_maBCRIAzadm_zX8YSMMCbUi8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepayments, other receivables and deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,993</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DueFromRelatedParty_iI_maBCRIAzadm_zk5NB73obDSh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due from a related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOperatingLeaseRightOfUseAssets_iI_maBCRIAzadm_zt100eVAdBed" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Operating lease right-of-use assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,135</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzadm_maBCRIAzTcy_zbSCSGreXAfb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total assets</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">84,925</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 82%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: center">$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_maBCRIAzVBB_zGhy1GmsOi73" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Account Payables</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(10,589</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr id="xdx_40C_ecustom--BusinessCombinationAccruedLiabilitiesOtherPayablesAndDepositsReceived_iNI_di_maBCRIAzVBB_zgdVBZM1RHi5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Accrued liabilities, other payables and deposits received</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(15,656</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToRelatedCompany_iNI_di_maBCRIAzVBB_ze1cl2I28TBa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Due to a related company</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(11,157</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOperatingLeaseLiabilities_iNI_di_maBCRIAzVBB_zXwl5KqRZYll" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Operating lease liabilities, net of current portion</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(4,135</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNTI_di_mtBCRIAzVBB_msBCRIAzTcy_zjWRH8YGGwD" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Total liabilities</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(41,537</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40F_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredTangibleAssetsAssumed_iI_mtBCRIAzTcy_z82Aookt0V1d" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Net tangible assets</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">43,388</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_zETHPGJTEqTk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Share of 49% of non-controlling interest</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">21,260</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zh2iglNHTo2b" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">51% of equity interest</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">22,128</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Other comprehensive income</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_c20230801__20230801__us-gaap--BusinessAcquisitionAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember_zPdYykGBcIk5" title="Other comprehensive income">3,101</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Loss on disposal</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--GainLossOnSaleOfBusiness_c20230801__20230801__us-gaap--BusinessAcquisitionAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember_zTe3nvz4kB0a" title="Gain Loss On Disposal">25,229</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_zwb1hJRIfk11" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Total purchase price</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> The loss on disposal $25,229 is occurred on the disposal during the year ended May 31, 2024.

4094453

1364800

<p id="xdx_897_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--CXJTechnologyHangzhouCoLtdMember_zA3nNRGoM09" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The purchase price was allocated on the acquisition date of HZ CXJ as follows: Schedule of Purchase Price Allocated on Acquisition <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20200528__us-gaap--BusinessAcquisitionAxis__custom--CXJTechnologyHangzhouCoLtdMember_z3AJ70VnRzc2" style="border-bottom: Black 1pt solid; text-align: center">As of May 28, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzEDU_zRQ777vW0Xq5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Cash at banks and in hand</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">15,588</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_maBCRIAzEDU_zWxJLXRWI3H6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,423</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_maBCRIAzEDU_zoUbN1K23Lzk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Inventory on hand</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,658</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_maBCRIAzEDU_zjsXV7vHBDM4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepayments, other receivables and deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,517,125</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDueFromRelatedParty_iI_maBCRIAzEDU_zGPWvXoNddj5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due from a related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,282</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDueToDirectors_iI_maBCRIAzEDU_zdEfaoBudMrl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to directors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119,405</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDueFromShareholder_iI_maBCRIAzEDU_zHbEIyM7oZJ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due from a shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,599</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DueFromRelatedParty_iI_maBCRIAzEDU_zBCabPnXvk2d" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due from a related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOperatingLeaseRightOfUseAssets_iI_maBCRIAzEDU_zkcVsYdyAD5c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Operating lease right-of-use assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">189,604</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzEDU_maBCRIAzvP4_zhQdOh4GxQD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total assets</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">3,089,684</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_maBCRIAzEbj_zDe8xhHL7p8b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Account Payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(156,955</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAdvancedReceipts_iNI_di_maBCRIAzEbj_zFohTsUgj6G6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Advanced Receipts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(368,777</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--BusinessCombinationAccruedLiabilitiesOtherPayablesAndDepositsReceived_iNI_di_maBCRIAzEbj_z1Ho15zChOC5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued liabilities, other payable and deposits received</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,007,879</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToRelatedCompany_iNI_di_maBCRIAzEbj_za1B7LX4Xwv3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToRelatedParties_iNI_di_maBCRIAzEbj_zt5UHqH8MLkl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,932</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToDirectors_iNI_di_maBCRIAzEbj_zXet4ZUelUE1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to directors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(42</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOperatingLeaseLiabilities_iNI_di_maBCRIAzEbj_z7zQ8aKYK9ta" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease liabilities, net of current portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(80,882</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNonCurrentAssetsOperatingLeaseLiabilities_iNI_di_maBCRIAzEbj_zD3phBJx4WF2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Operating lease liabilities, non-current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(111,779</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNTI_di_mtBCRIAzEbj_msBCRIAzOzG_msBCRIAzvP4_z1K9GwxCxMT6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(3,758,246</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumed_iI_mtBCRIAzvP4_zmHAp6ykhZh3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net tangible liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(668,562</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--Goodwill_iI_z6shJMLQIRd3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Goodwill</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,763,015</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_z9IoeG5ZjcQc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total purchase price</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,094,453</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; padding-bottom: 1pt">Consideration in form of shares</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20200528__20200528__us-gaap--BusinessAcquisitionAxis__custom--CXJTechnologyHangzhouCoLtdMember_z0oZBOBFtbUc" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Consideration in form of shares">4,094,453</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total consideration</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--BusinessCombinationConsiderationTransferred1_c20200528__20200528__us-gaap--BusinessAcquisitionAxis__custom--CXJTechnologyHangzhouCoLtdMember_zEwPAgGg8ime" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total consideration">4,094,453</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

15588

70423

124658

2517125

1282 119405 51599 189604

3089684

156955

368777 3007879 2000 29932 42 80882 111779

3758246

-668562

4763015

4094453

1049984

1742577

4763015

1049984

641050

1742577

0.16 Based on a five-year forecast. Total sales and cost of sales are linked to the additional stores in operations for each year in the forecasted period. 0.02 0.02

The summary of impairment loss on goodwill is as below: Schedule of Impaired Loss on Goodwill <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%">Goodwill as of May 31, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--Goodwill_iI_c20200531_zunGJoJokwU4" style="width: 14%; text-align: right">4,763,015</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Impaired goodwill written off - May 31, 2021</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--GoodwillImpairmentLossNetOfTax_iN_di_c20200601__20210531_zhueGqDy8iV2" style="border-bottom: Black 1pt solid; text-align: right" title="Impaired goodwill written off">(322,972</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Goodwill as of May 31, 2021</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_984_eus-gaap--Goodwill_iI_c20210531_zrCfKBitPxFd" style="font-weight: bold; text-align: right">4,440,043</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Impaired goodwill written off - May 31, 2022</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--GoodwillImpairmentLossNetOfTax_iN_di_c20210601__20220531_zw9aNWlWihf8" style="border-bottom: Black 1pt solid; text-align: right" title="Impaired goodwill written off">(1,006,432</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Goodwill as of May 31, 2022</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--Goodwill_iI_c20220531_zXxa34P4YPg9" style="font-weight: bold; text-align: right">3,433,611</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Impaired goodwill written off - May 31, 2023</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GoodwillImpairmentLossNetOfTax_iN_di_c20220601__20230531_zVWKQmWZgymf" style="border-bottom: Black 1pt solid; text-align: right" title="Impaired goodwill written off">(641,050</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Goodwill as of May 31, 2023</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--Goodwill_iI_c20230531_z0HGhAezI9Wd" style="font-weight: bold; text-align: right">2,792,561</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Impaired goodwill written off - May 31, 2024</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--GoodwillImpairmentLossNetOfTax_iN_di_c20230601__20240531_z6JHzV05VP1c" style="border-bottom: Black 1pt solid; text-align: right" title="Impaired goodwill written off">(1,049,984</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Goodwill as of May 31, 2024</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--Goodwill_iI_c20240531_zvWNYCH3hQBl" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,742,577</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

4763015

322972

4440043

1006432

3433611

641050

2792561

1049984

1742577

0.51

<p id="xdx_89A_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--ShenzhenLanbeiEcologicalTechnologyCoLtdMember_zwadRbiQ6z65" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">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: Schedule of Purchase Price Allocated on Acquisition <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20230801__us-gaap--BusinessAcquisitionAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember_zchWfCJEn7sa" style="border-bottom: Black 1pt solid; text-align: center">As of August 1, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzadm_zE6DXlPWW6Je" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Cash at banks and in hand</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,804</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_maBCRIAzadm_zGGyRATVmaJ8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,086</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_maBCRIAzadm_zCdsj7MlOsyf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Inventory on hand</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,907</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_maBCRIAzadm_zX8YSMMCbUi8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepayments, other receivables and deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,993</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DueFromRelatedParty_iI_maBCRIAzadm_zk5NB73obDSh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due from a related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOperatingLeaseRightOfUseAssets_iI_maBCRIAzadm_zt100eVAdBed" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Operating lease right-of-use assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,135</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzadm_maBCRIAzTcy_zbSCSGreXAfb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total assets</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">84,925</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 82%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: center">$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_maBCRIAzVBB_zGhy1GmsOi73" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Account Payables</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(10,589</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr id="xdx_40C_ecustom--BusinessCombinationAccruedLiabilitiesOtherPayablesAndDepositsReceived_iNI_di_maBCRIAzVBB_zgdVBZM1RHi5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Accrued liabilities, other payables and deposits received</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(15,656</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToRelatedCompany_iNI_di_maBCRIAzVBB_ze1cl2I28TBa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Due to a related company</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(11,157</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr id="xdx_40B_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOperatingLeaseLiabilities_iNI_di_maBCRIAzVBB_zXwl5KqRZYll" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Operating lease liabilities, net of current portion</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(4,135</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNTI_di_mtBCRIAzVBB_msBCRIAzTcy_zjWRH8YGGwD" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Total liabilities</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(41,537</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40F_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredTangibleAssetsAssumed_iI_mtBCRIAzTcy_z82Aookt0V1d" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Net tangible assets</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">43,388</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_zETHPGJTEqTk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Share of 49% of non-controlling interest</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">21,260</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_zh2iglNHTo2b" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">51% of equity interest</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">22,128</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Other comprehensive income</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_c20230801__20230801__us-gaap--BusinessAcquisitionAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember_zPdYykGBcIk5" title="Other comprehensive income">3,101</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Loss on disposal</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--GainLossOnSaleOfBusiness_c20230801__20230801__us-gaap--BusinessAcquisitionAxis__custom--XishijieAutomobileIndustryEcologicalTechnologyCoLtdMember_zTe3nvz4kB0a" title="Gain Loss On Disposal">25,229</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_zwb1hJRIfk11" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Total purchase price</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>

2804

5086

43907

28993

0 4135

84925

10589

15656 11157 4135

41537

43388

21260

22128

3101

25229

Note 13. Income Taxes United States Under the current tax laws of United States, the Company and its subsidiaries are not subject to tax on their income or capital gains. In addition, upon of dividends by the Company to its shareholders, no United States withholding tax will be imposed. British Virgin Island Under the current tax laws of British Virgin Island, the Company and its subsidiaries are not subject to tax on their income or capital gains. In addition, upon of dividends by the Company to its shareholders, no British Virgin Island withholding tax will be imposed. Hong Kong From year of assessment of 2018/2019 onwards, Hong Kong profit tax rates are <span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240601__20241130__srt--StatementGeographicalAxis__country--HK_zFDA1Lcjc8Wc" title="Income tax rate">8.25% on assessable profits up to HK$2,000,000 (approximately $289,855), and 16.5% on any part of assessable profits over HK$2,000,000. For the years ended May 31, 2022 and 2021, the Company did not have any assessable profits arising in or derived from Hong Kong, therefore no provision for Hong Kong profits tax was made in the year. P.R.C China The China Corporate Income Tax Law (“CIT Law”) became effective on January 1, 2008. Under the CIT Law, China’s dual tax system for domestic enterprises and foreign investment enterprises (“FIEs”) was effectively replaced by a unified system. The new law establishes a tax rate of 25% for most enterprises. The Company’s VIE through which the majority of our business in China is applicable to this tax rate The following table reconciles the PRC statutory rates to the Company’s effective tax rate for the three months ended November 30, 2024 and November 30, 2023, respectively: Schedule of Reconciles the PRC Statutory Rates to the Company’s Effective Tax Rate <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240901__20241130_zq8xZsmqygk2" style="border-bottom: Black 1pt solid; text-align: center">For the three months ended November 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230901__20231130_zGjlJY66elc6" style="border-bottom: Black 1pt solid; text-align: center">For the three months ended November 30, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_zawXNL0ObTVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">PRC statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">25</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_409_ecustom--EffectiveIncomeTaxRateReconciliationNetOperatingLossesForWhichNoDeferredTaxAssetsWasRecognized_pid_dp_uPure_zsW5tZMs4J92" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net operating losses for which no deferred tax assets were recognized</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25</td><td style="text-align: left">)%</td></tr> <tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dp_uPure_znwqxNSPwVx6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">The Company’s expense is out of limit than that of PRC statutory tax policy allowed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16.5</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_z1XkGhpaJai7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Effective income tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16.5</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16.5</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> </table> Income tax expense for the three months and six months ended November 30, 2024 and November 30, 2023, respectively are as follows: Schedule of Income Tax Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240901__20241130_zEg007RGWhQ8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20230901__20231130_zRbz4yMjh682" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Three Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzbfk_zp9I1VI1mKy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzbfk_zyBbIpOb7St6" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; padding-bottom: 1pt">Deferred</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">37,017</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzbfk_zsGrHSVqgpWe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">37,017</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240601__20241130_zPUe9PVjxCWh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20230601__20231130_zEnuyyVERiJ4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Six Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzbfk_ztaGyK8RgI93" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(2,263</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzbfk_z8ffCWw920s1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,017</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzbfk_zjDfMrm3v2tk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">34,754</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Income tax expense $34,754 is included income tax income $2,263 and deferred income tax expense $37,017. Income tax income $2,263 included income tax refund $3,475 from previous year and tax expenses $1,212 for the period ended August 31, 2024. Income tax expense $37,017 is the deferred income tax expense for the year ended May 31, 2022.

0.0825

2000000

289855

0.165

2000000

0.25

The following table reconciles the PRC statutory rates to the Company’s effective tax rate for the three months ended November 30, 2024 and November 30, 2023, respectively: Schedule of Reconciles the PRC Statutory Rates to the Company’s Effective Tax Rate <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240901__20241130_zq8xZsmqygk2" style="border-bottom: Black 1pt solid; text-align: center">For the three months ended November 30, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230901__20231130_zGjlJY66elc6" style="border-bottom: Black 1pt solid; text-align: center">For the three months ended November 30, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_zawXNL0ObTVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">PRC statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">25</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_409_ecustom--EffectiveIncomeTaxRateReconciliationNetOperatingLossesForWhichNoDeferredTaxAssetsWasRecognized_pid_dp_uPure_zsW5tZMs4J92" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net operating losses for which no deferred tax assets were recognized</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25</td><td style="text-align: left">)%</td></tr> <tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dp_uPure_znwqxNSPwVx6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">The Company’s expense is out of limit than that of PRC statutory tax policy allowed</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16.5</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_z1XkGhpaJai7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Effective income tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16.5</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16.5</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> </table>

0.25

-0.25 -0.25

0.165

Income tax expense for the three months and six months ended November 30, 2024 and November 30, 2023, respectively are as follows: Schedule of Income Tax Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240901__20241130_zEg007RGWhQ8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20230901__20231130_zRbz4yMjh682" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Three Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzbfk_zp9I1VI1mKy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzbfk_zyBbIpOb7St6" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; padding-bottom: 1pt">Deferred</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">37,017</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzbfk_zsGrHSVqgpWe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">37,017</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240601__20241130_zPUe9PVjxCWh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20230601__20231130_zEnuyyVERiJ4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For The Six Months Ended November 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzbfk_ztaGyK8RgI93" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(2,263</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzbfk_z8ffCWw920s1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,017</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzbfk_zjDfMrm3v2tk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">34,754</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

37017

-2263

37017

34754

-2263

37017

-2263

3475

1212

37017

Note 14. Accounts Payable Accounts payable consists of the following: Schedule of Accounts Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241130_zy91d6ZlOYCh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240531_zNA0Yyt3Vee5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Increase/</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Decrease)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_zWe7tF9LhhLj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Accounts Payable</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">100,307</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">78,545</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_983_eus-gaap--IncreaseDecreaseInAccountsPayableTrade_c20240601__20241130_zuespX1uIb0h" style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right" title="Increase/ (Decrease) in Accounts Payable">21,762</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The account payable balance of $100,307 includes payable to vendors for motor oil and auto parts.

Accounts payable consists of the following: Schedule of Accounts Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241130_zy91d6ZlOYCh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240531_zNA0Yyt3Vee5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Increase/</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Decrease)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_zWe7tF9LhhLj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Accounts Payable</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">100,307</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">78,545</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_983_eus-gaap--IncreaseDecreaseInAccountsPayableTrade_c20240601__20241130_zuespX1uIb0h" style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right" title="Increase/ (Decrease) in Accounts Payable">21,762</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

100307

78545

21762

100307

Note 15. Advanced Received Advanced received consists of the following: Schedule of Advance Received <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241130_znzE24xSdkHd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240531_zMWCgMZNjyA5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Increase/</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Decrease)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_pp0p0_zMKemaNNdvs5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Advanced Received</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">677,520</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">607,617</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_982_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_c20240601__20241130_zwfB5OKB4kC4" style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right" title="Increase/ (Decrease) in Advanced Received">69,903</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Advanced received balance $677,520 consists of advances from customer for brand name administrative fees $353,140 and providing of goods and services $324,380. As of November 30, 2024 and May 31, 2024, the advance received are $677,520 and $607,617 respectively, as compared that is an increase of $69,903. The increment is mainly due to increase in advanced received of brand name administrative fees $<span id="xdx_901_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_c20240601__20241130__srt--ProductOrServiceAxis__custom--BrandNameAdministrativeFeesMember_za24bAdClJAi" title="Increase/(decrease) in advanced received">142,588 and offset decrease of goods and services $<span id="xdx_90D_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_c20240601__20241130__srt--ProductOrServiceAxis__custom--SalesOfGoodsAndServicesMember_zkqIIKDTsw" title="Increase/(decrease) in advanced received">72,685.

Advanced received consists of the following: Schedule of Advance Received <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241130_znzE24xSdkHd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240531_zMWCgMZNjyA5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Increase/</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Decrease)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_pp0p0_zMKemaNNdvs5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Advanced Received</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">677,520</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">607,617</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_982_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_c20240601__20241130_zwfB5OKB4kC4" style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right" title="Increase/ (Decrease) in Advanced Received">69,903</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

677520

607617

69903

677520

353140

324380

677520

607617

69903

142588

72685

<p id="xdx_80C_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zerzm6ks1wj8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Note 16. Accrued Expenses, Deposit Received and Other Payables Accrued expenses, deposit received and other payables consist of the following: Schedule of Accrued Expenses, Deposit Received and Other Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241130_zyJh0ACNR9Nf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240531_zePnLHDQWLN3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Increase/ </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Decrease)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--AccruedLiabilitiesCurrent_iI_pp0p0_maAPAOAzQIT_zLaQjOYI6hLl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Accrued Expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">459,365</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">531,071</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncreaseDecreaseInAccruedLiabilities_c20240601__20241130_zOypG0vp7cnf" style="width: 16%; text-align: right" title="Increase/ (Decrease) in Accrued Expenses">(71,706</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--Deposits_iI_pp0p0_maAPAOAzQIT_zoSTnrWDEX6b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deposit Received</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,989</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,989</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncreaseDecreaseInDeposits_c20240601__20241130_zEi3q9AhqZR1" style="text-align: right" title="Increase/ (Decrease) in Deposit Received">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maAPAOAzQIT_z7BO0i4LMUI5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other Payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">112,431</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">340,038</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--IncreaseDecreaseInOtherAccountsPayable_c20240601__20241130_z3vh9pyacPs1" style="border-bottom: Black 1pt solid; text-align: right" title="Increase/ (Decrease) in Other Payable">(227,607</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OtherAccountsPayableAndAccruedLiabilities_iTI_pp0p0_mtAPAOAzQIT_z1y2QvoaoX1g" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">638,785</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">938,098</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--IncreaseDecreaseInOtherAccountPayableAndAccruedLiabilities_iN_di_c20240601__20241130_zxro5TRMVMli" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Increase/ (Decrease) Total">(299,313</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> Accrued expenses balance $459,365 consists payroll related costs, legal fee, audit fee and VAT payable. Deposit received balance $66,989 is the warranty for usage of brand name. Other payables balance $112,431 includes the provision $82,873 for business dispute with a customer in the year 2020, short term borrowing from third party $20,580 and $8,978 is the refundable intention fees. As of November 30, 2024 and May 31, 2024, the accrued expenses, deposit received and other payables balances are $638,785 and $938,098 respectively, as compared that is a decrease of $299,313. The decrement is mainly due to short term borrowing from third party $227,607 and accrued expenses $71,706 for consultancy fee, audit fee and payroll related costs and.

Accrued expenses, deposit received and other payables consist of the following: Schedule of Accrued Expenses, Deposit Received and Other Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241130_zyJh0ACNR9Nf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240531_zePnLHDQWLN3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Increase/ </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Decrease)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--AccruedLiabilitiesCurrent_iI_pp0p0_maAPAOAzQIT_zLaQjOYI6hLl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Accrued Expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">459,365</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">531,071</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncreaseDecreaseInAccruedLiabilities_c20240601__20241130_zOypG0vp7cnf" style="width: 16%; text-align: right" title="Increase/ (Decrease) in Accrued Expenses">(71,706</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--Deposits_iI_pp0p0_maAPAOAzQIT_zoSTnrWDEX6b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deposit Received</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,989</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,989</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncreaseDecreaseInDeposits_c20240601__20241130_zEi3q9AhqZR1" style="text-align: right" title="Increase/ (Decrease) in Deposit Received">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maAPAOAzQIT_z7BO0i4LMUI5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other Payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">112,431</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">340,038</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--IncreaseDecreaseInOtherAccountsPayable_c20240601__20241130_z3vh9pyacPs1" style="border-bottom: Black 1pt solid; text-align: right" title="Increase/ (Decrease) in Other Payable">(227,607</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OtherAccountsPayableAndAccruedLiabilities_iTI_pp0p0_mtAPAOAzQIT_z1y2QvoaoX1g" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">638,785</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">938,098</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--IncreaseDecreaseInOtherAccountPayableAndAccruedLiabilities_iN_di_c20240601__20241130_zxro5TRMVMli" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Increase/ (Decrease) Total">(299,313</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

459365

531071

-71706

66989

112431

340038

-227607

638785

938098

299313

459365

66989

112431

82873

20580 8978

638785

938098

299313

-227607

-71706

Note 17. Related Party Transaction Amounts due from related parties as of November 30, 2024 and May 31, 2024 are as follows: Schedule of Related Party Transaction Amounts due from related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-weight: bold; text-align: center">Relationship with the Company</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; text-align: left">New Charles Technology Group Limited</td><td style="width: 2%"> </td> <td style="width: 24%; text-align: left">Controlled by Lixin Cai</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherReceivables_iI_pp0p0_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewCharlesTechnologyGroupLimitedMember_zTXIxl0kL8O8" style="width: 14%; text-align: right" title="Amounts due from related parties">300</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--OtherReceivables_iI_pp0p0_c20240531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewCharlesTechnologyGroupLimitedMember_zf7J80cZ62Gh" style="width: 14%; text-align: right" title="Amounts due from related parties">300</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Hangzhou Xieli Internet Technology Co., Ltd</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Controlled by Cuiyao Luo</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherReceivables_iI_pp0p0_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangzhouXieliInternetTechnologyCoLtdMember_zW73vLE0iN57" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts due from related parties">81,603</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherReceivables_iI_pp0p0_c20240531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangzhouXieliInternetTechnologyCoLtdMember_zf8sEAiD8Q23" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts due from related parties">59,669</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherReceivables_iI_pp0p0_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zsSvAcZtrMX2" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Amounts due from related parties">81,903</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherReceivables_iI_pp0p0_c20240531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zAi3Hv1MKgle" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Amounts due from related parties">59,969</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> As of November 30, 2024, the Company paid expenses $300 on behalf of New Charles Technology Group Limited and advanced a short term loan $<span id="xdx_90D_eus-gaap--ShortTermBorrowings_iI_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangzhouXieliInternetTechnologyCoLtdMember_zmgqSBVsZ2C2" title="Borrowed short term loan">81,603 to Hangzhou Xielie Internet Technology Co., Limited to pay administrative expenses, which is unsecured, interest-free and repayable on demand. <div id="xdx_C0F_gL3SORPTTTB-EGBTI_zo0MgoFZhvzl">Amounts due to a related party <table cellpadding="0" cellspacing="0" id="xdx_300_134_zCFo67nWxUcl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Schedule of Related Party Transaction (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-weight: bold; text-align: center">Relationship with the Company</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Cuiyao Luo</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="width: 24%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">CFO & major shareholder</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherLiabilities_iI_pp0p0_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CuiyaoLuoMember_zs55ZGyWI9Ul" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Amounts due to related parties">330,892</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherLiabilities_iI_pp0p0_c20240531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CuiyaoLuoMember_za0PBnkA1nNi" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Amounts due to related parties">284,222</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> </div> As of November 30, 2024, Cuiyao Luo advanced $330,892 to the company as working capital and to pay administrative expenses, which is unsecured, interest-free and payable on demand for working capital purpose.

Amounts due from related parties as of November 30, 2024 and May 31, 2024 are as follows: Schedule of Related Party Transaction Amounts due from related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-weight: bold; text-align: center">Relationship with the Company</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; text-align: left">New Charles Technology Group Limited</td><td style="width: 2%"> </td> <td style="width: 24%; text-align: left">Controlled by Lixin Cai</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherReceivables_iI_pp0p0_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewCharlesTechnologyGroupLimitedMember_zTXIxl0kL8O8" style="width: 14%; text-align: right" title="Amounts due from related parties">300</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--OtherReceivables_iI_pp0p0_c20240531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewCharlesTechnologyGroupLimitedMember_zf7J80cZ62Gh" style="width: 14%; text-align: right" title="Amounts due from related parties">300</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Hangzhou Xieli Internet Technology Co., Ltd</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Controlled by Cuiyao Luo</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherReceivables_iI_pp0p0_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangzhouXieliInternetTechnologyCoLtdMember_zW73vLE0iN57" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts due from related parties">81,603</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherReceivables_iI_pp0p0_c20240531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangzhouXieliInternetTechnologyCoLtdMember_zf8sEAiD8Q23" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts due from related parties">59,669</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherReceivables_iI_pp0p0_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zsSvAcZtrMX2" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Amounts due from related parties">81,903</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherReceivables_iI_pp0p0_c20240531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zAi3Hv1MKgle" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Amounts due from related parties">59,969</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Amounts due to a related party <table cellpadding="0" cellspacing="0" id="xdx_300_134_zCFo67nWxUcl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Schedule of Related Party Transaction (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-weight: bold; text-align: center">Relationship with the Company</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Cuiyao Luo</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="width: 24%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">CFO & major shareholder</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherLiabilities_iI_pp0p0_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CuiyaoLuoMember_zs55ZGyWI9Ul" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Amounts due to related parties">330,892</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherLiabilities_iI_pp0p0_c20240531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CuiyaoLuoMember_za0PBnkA1nNi" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Amounts due to related parties">284,222</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

300

81603

59669

81903

59969

300

81603

330892

284222

330892

Note 18. Amount Due To A Director Amount due to a director as of November 30, 2024 and May 31, 2024 are as follows: Schedule of Amount Due To Director <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-weight: bold; text-align: center">Relationship with the Company</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Rudong Shi</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="width: 24%; font-weight: bold; padding-bottom: 2.5pt">Director</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherLiabilities_iI_pp0p0_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RudongShiMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zEbEj1k3fD25" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Amounts due to related parties">9,530</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherLiabilities_iI_pp0p0_c20240531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RudongShiMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zScxWfpEB1o8" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Amounts due to related parties">9,530</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> As of November 30, 2024, Rudong Shi advanced $<span id="xdx_902_eus-gaap--OtherLiabilitiesCurrent_iI_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RudongShiMember__srt--TitleOfIndividualAxis__srt--DirectorMember_z1uNzu89oeIf" title="Amounts due to related parties">9,530 to the company as working capital and to pay administrative expenses, which is unsecured, interest-free and payable on demand for working capital purpose. Amount due to a director as of November 30, 2024 and May 31, 2024 are as follows: Schedule of Amount Due To Director <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-weight: bold; text-align: center">Relationship with the Company</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(audited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Rudong Shi</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="width: 24%; font-weight: bold; padding-bottom: 2.5pt">Director</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherLiabilities_iI_pp0p0_c20241130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RudongShiMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zEbEj1k3fD25" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Amounts due to related parties">9,530</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherLiabilities_iI_pp0p0_c20240531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RudongShiMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zScxWfpEB1o8" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Amounts due to related parties">9,530</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

9530

Note 19. Operating Lease The Company has operating leases for its office facilities and warehouse. Leases with an initial term of 12 months or less are not recorded on the balance sheet; the Company recognizes lease expense for these leases on a straight-line basis over the lease term. The following table provides a summary of leases as of November 30, 2024 and May 31, 2024: Summary of Operating Leases Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Assets/liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241130_zlskbP9pxXv3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024 $</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240531_zB5aJFZLp0H7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024 $</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; padding-bottom: 1pt">Assets</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseRightOfUseAsset_iI_z1amBAI1Bb1j" style="vertical-align: bottom; background-color: White"> <td style="width: 38%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Operating lease right-of-use assets</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="width: 24%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Operating lease assets</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right">46,264</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right">72,178</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold">Liabilities</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Current</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zm4BZuxz5p43" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liabilities – current</td><td> </td> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,640</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Long-term</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_znsB3LeJeWui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Operating lease liabilities – net of current portion</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">Long-term operating lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,809</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiability_iTI_zyVKX8kXKFge" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">46,501</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">72,449</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The operating lease expense for the six months ended November 30, 2024 and 2023 were as follows: Schedule of Operating Lease Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lease cost</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Operating lease cost</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="width: 24%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">General and administrative expenses</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingLeaseCost_c20240601__20241130_zKb2hg4ngIs7" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Operating lease cost">40,287</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseCost_c20230601__20231130_z7htAsZ8Jjk2" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Operating lease cost">31,907</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Maturities of operating lease liabilities as of November 30, 2024 were as follows: Schedule of Maturities of Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">Maturity of Lease Liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241130_zw8qypFRU966" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Leases $</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzCcN_zje2BZfDqaea" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 82%; font-weight: bold">Remaining of 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">47,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzCcN_zOnaOdUD04Hj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">315</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzCcN_z2RwM2Okfms2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">2027</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzCcN_zAB37keyAG1i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total lease payments</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">47,320</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_ze96O9S5MDRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Less: interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(819</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeaseLiability_iI_zGQ8zsGR0cAe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold; padding-bottom: 2.5pt">Present value of lease payments</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">46,501</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Maturities of operating lease liabilities as of May 31, 2024, were as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Maturity of Lease Liabilities</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_493_20240531_zglPC24k7a16" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Operating Leases $</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzCcN_zEjJs2PKyKb2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 82%">Remaining of 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">63,675</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzCcN_znBtF8PR96u8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">2026</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,881</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzCcN_zlcq6foXoJMa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">2027</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzCcN_zB6cGVVndeh9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Total lease payments</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">74,556</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zUWM8d7TGvbj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Less: interest</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,107</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeaseLiability_iI_znZtxhNyxbYi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Present value of lease payments</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">72,449</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> Supplemental information related to operating leases was as follows: Schedule of Supplemental Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Cash paid for amounts included in the measurement of lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20240901__20241130_zqgn39R7vqtd" style="width: 14%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities">18,540</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20230901__20231130_zEA3dQmO9Ep8" style="width: 14%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities">19,323</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average remaining lease term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.71 year</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.86 year</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.75</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.75</td><td style="text-align: left">%</td></tr> </table> Amortization expenses were $40,287 and $31,907 for the six months ended November 30, 2024 and 2023, respectively.

The following table provides a summary of leases as of November 30, 2024 and May 31, 2024: Summary of Operating Leases Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Assets/liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241130_zlskbP9pxXv3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024 $</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240531_zB5aJFZLp0H7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2024 $</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; padding-bottom: 1pt">Assets</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseRightOfUseAsset_iI_z1amBAI1Bb1j" style="vertical-align: bottom; background-color: White"> <td style="width: 38%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Operating lease right-of-use assets</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="width: 24%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Operating lease assets</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right">46,264</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right">72,178</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold">Liabilities</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Current</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zm4BZuxz5p43" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liabilities – current</td><td> </td> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,640</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Long-term</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_znsB3LeJeWui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Operating lease liabilities – net of current portion</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">Long-term operating lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,809</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiability_iTI_zyVKX8kXKFge" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">46,501</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">72,449</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

46264

72178

46501

61640

10809

46501

72449

The operating lease expense for the six months ended November 30, 2024 and 2023 were as follows: Schedule of Operating Lease Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lease cost</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 38%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Operating lease cost</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="width: 24%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">General and administrative expenses</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingLeaseCost_c20240601__20241130_zKb2hg4ngIs7" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Operating lease cost">40,287</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseCost_c20230601__20231130_z7htAsZ8Jjk2" style="border-bottom: Black 2.5pt double; width: 14%; font-weight: bold; text-align: right" title="Operating lease cost">31,907</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

40287

31907

Maturities of operating lease liabilities as of November 30, 2024 were as follows: Schedule of Maturities of Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">Maturity of Lease Liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241130_zw8qypFRU966" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Leases $</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzCcN_zje2BZfDqaea" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 82%; font-weight: bold">Remaining of 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">47,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzCcN_zOnaOdUD04Hj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">315</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzCcN_z2RwM2Okfms2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">2027</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzCcN_zAB37keyAG1i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total lease payments</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">47,320</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_ze96O9S5MDRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Less: interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(819</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeaseLiability_iI_zGQ8zsGR0cAe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold; padding-bottom: 2.5pt">Present value of lease payments</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">46,501</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Maturities of operating lease liabilities as of May 31, 2024, were as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Maturity of Lease Liabilities</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_493_20240531_zglPC24k7a16" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Operating Leases $</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzCcN_zEjJs2PKyKb2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 82%">Remaining of 2025</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">63,675</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzCcN_znBtF8PR96u8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">2026</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,881</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzCcN_zlcq6foXoJMa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">2027</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzCcN_zB6cGVVndeh9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Total lease payments</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">74,556</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zUWM8d7TGvbj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Less: interest</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,107</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeaseLiability_iI_znZtxhNyxbYi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Present value of lease payments</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">72,449</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>

47005

315

47320

819

46501

63675

10881

74556

2107

72449

Supplemental information related to operating leases was as follows: Schedule of Supplemental Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">November 30, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Cash paid for amounts included in the measurement of lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20240901__20241130_zqgn39R7vqtd" style="width: 14%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities">18,540</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20230901__20231130_zEA3dQmO9Ep8" style="width: 14%; text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities">19,323</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average remaining lease term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.71 year</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.86 year</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.75</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.75</td><td style="text-align: left">%</td></tr> </table>

18540

19323

P0Y8M15D

P0Y10M9D

0.0475

-40287

-31907

Note 20. Subsequent Event In accordance with ASC 855-10, the Company has analyzed its operations subsequent to the November 30, 2024 to the date these financial statements were issued and has determined that there is no other matter or circumstance arisen since November 30, 2024, which has significantly affected the operations of the Company, the results of those operations, or the state of affairs of the Company in subsequent financial years.