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SCHEDULE OF EFFECTIVE INCOME TAX RATE (Details) - USD ($)
$ in Thousands
12 Months Ended
May 31, 2025
May 31, 2024
May 31, 2023
Income Tax Disclosure [Abstract]      
Income (Loss) before income taxes $ (948) $ (1,102) $ 1,087
Statutory income tax rate 17.00% 17.00% 17.00%
Income tax expense (refund) at statutory rate $ (161) $ (187) $ 185
Tax effect of non-taxable income (2) (14) (22)
Tax effect of non-deductible items 161 144 163
Under provision in previous financial year 1 135 92
Deferred tax assets not recognized (125)
Utilization of capital allowances 2 (40) (125)
Others (38) (12)
Income tax expense (refund) $ 1 $ (125) $ 281