Iota Communications (IOTC) 10-Q 14 Oct 14 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Aug. 31, 2014	Oct. 14, 2014
Document Information [Line Items]	'	'
Entity Registrant Name	'ARKADOS GROUP, INC.	'
Entity Central Index Key	'0001095130	'
Current Fiscal Year End Date	'--05-31	'
Entity Filer Category	'Smaller Reporting Company	'
Trading Symbol	'AKDS	'
Entity Common Stock, Shares Outstanding	'	153,171,281
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Aug-14	'
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2015	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Aug. 31, 2014	31-May-14
Current assets:	'	'
Cash	$123,045	$118,505
Prepaid expenses	3,467	11,224
Total current assets	126,512	129,729
Total assets	126,512	129,729
Current liabilities:	'	'
Accounts payable and accrued expenses	679,817	661,868
Accrued income tax	98,922	98,922
Due to related party	130,000	130,000
Debt subject to equity being issued	1,206,838	2,420,374
Notes payable, net of discount of $154,814 and $231,818, respectively	694,343	617,339
Total current liabilities	2,809,920	3,928,503
Long term liabilities:	'	'
Notes payable, net of discount of $131,583 and $77,445, respectively	468,417	322,555
Total liabilities	3,278,337	4,251,058
Commitments	'	'
Stockholders' deficiency:	'	'
Convertible preferred stock, $.0001 par value; 5,000,000 shares authorized, zero shares outstanding	0	0
Common stock, $.0001 par value; 600,000,000 shares authorized; 95,863,928 and 75,863,928 issued and outstanding	9,585	7,585
Common stock to be issued; 57,307,353 and 37,850,479 shares	2,301,486	1,835,486
Additional paid-in capital	31,536,575	29,720,041
Accumulated deficit	-36,999,471	-35,684,441
Total stockholders' deficiency	-3,151,825	-4,121,329
Total liabilities and stockholders' deficiency	$126,512	$129,729

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Aug. 31, 2014	31-May-14
Notes Payable Unamortized Discount Current (in dollars)	$154,814	$231,818
Notes Payable Unamortized Discount Noncurrent (in dollars)	$131,583	$77,445
Convertible preferred stock, par value (in dollars per share)	$0.00	$0.00
Convertible preferred stock, shares authorized	5,000,000	5,000,000
Convertible preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	95,863,928	75,863,928
Common stock, shares outstanding	95,863,928	75,863,928
Common stock to be issued shares	57,307,353	37,850,479

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
	Aug. 31, 2014	Aug. 31, 2013
Net sales	$40,000	$0
Operating expenses:	'	'
Selling and general and administrative	1,187,174	222,155
Research and development	52,192	3,781
Total operating expenses	1,239,366	225,936
Loss from operations	-1,199,366	-225,936
Other income (expenses):	'	'
Interest expense	-115,664	-99,454
Loss before provision for income taxes	-1,315,030	-325,390
Provision for income tax benefits	0	0
Net loss	($1,315,030)	($325,390)
Loss per common share - basic and diluted (in dollars per share)	($0.01)	($0.01)
Weighted average of common shares outstanding - basic and diluted (in shares)	124,348,870	48,898,474

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Aug. 31, 2014	Aug. 31, 2013
Cash flows from operating activities:	'	'
Net loss	($1,315,030)	($325,390)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Amortization of debt discount	93,866	77,004
Issuance of common stock for services	1,000,000	0
Changes in operating assets and liabilities:	'	'
Accounts receivable	0	-30,000
Prepaid expenses	7,757	-4,583
Accounts payable and accrued expenses	17,947	64,216
Net cash used in operating activities	-195,460	-218,753
Cash flows from financing activities:	'	'
Proceeds from convertible debt	200,000	0
Net cash provided by financing activities	200,000	0
Net increase (decrease) in cash	4,540	-218,753
Cash at beginning of period	118,505	345,126
Cash at end of period	123,045	126,373
Schedule of non-cash transactions:	'	'
Warrants issued to former employees to settle debt subject to equity being issued	747,536	0
Common stock issued or to be issued for debt subject to equity being issued	466,000	0
Valuation of beneficial conversion feature of debt raise	71,000	0
Supplemental disclosure of cash flow information:	'	'
Interest paid	0	0
Income taxes paid	$0	$0

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	3 Months Ended
	Aug. 31, 2014
Accounting Policies [Abstract]	'
Business Description and Basis of Presentation [Text Block]	'
	1	DESCRIPTION OF BUSINESS
	Arkados Group, Inc. (the “Company”) conducts business activities principally through Arkados, Inc., which is a wholly owned subsidiary.
	The Company underwent a significant restructuring following December 23, 2010, during which substantially all of its assets were acquired by STMicroelectronics (sometimes referred to hereinafter as the “Asset Sale”), as disclosed in the 8-K filed December 29, 2010 and further described (as to the closing) in the 8-K filed July 12, 2011. Settlements reached in connection with the Asset Sale and the fulfillment of obligations in connection therewith, have just recently been (post the period covered by this report) substantially completed.
	Following the sale of its assets associated with the manufacture of microchips, the Company shifted its focus towards software and hardware design and developing solutions that enable machine to machine communications for the Internet of Things (IoT). The Company’s solutions support smart grid and smart home applications primarily in the areas of home and building automation and energy management and are uniquely designed to drive a wide variety of wireless and powerline communication (PLC)-based products, such as sensors, gateways, video cameras, appliances and other devices.
	The accompanying condensed consolidated financial statements as of August 31, 2014 (unaudited) and May 31, 2014 and for the three month periods ended August 31, 2014 and 2013 (unaudited) have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) including Form 10-Q and Regulation S-X. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments) which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. These financial statements and the information included under the heading "Management's Discussion and Analysis of Financial Condition and Results of Operations" should be read in conjunction with the audited financial statements and explanatory notes for the year ended May 31, 2014 as disclosed in our annual report on Form 10-K for that year. The results of the three months ended August 31, 2014 (unaudited) are not necessarily indicative of the results to be expected for the pending full year ending May 31, 2015.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Aug. 31, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
		2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
		a.	Basis of Presentation - The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company has incurred net losses of approximately $37 million since inception, including a net loss of approximately $1.3 million for the three months ended August 31, 2014. Additionally, the Company still had both working capital and stockholders’ deficiencies at August 31, 2014 and May 31, 2014 and negative cash flow from operations since inception. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management expects to incur additional losses in the foreseeable future and recognizes the need to raise capital to remain viable. The accompanying consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.
		b.	Principles of consolidation - The consolidated financial statements include the accounts of Arkados Group, Inc. (the “Parent”), and its wholly-owned subsidiaries, which include: Arkados Energy Solutions, LLC, Arkados, Inc., CDKnet, LLC and Creative Technology, LLC. Currently, Arkados, Inc. is the only active entity with operations. Intercompany accounts and transactions have been eliminated in consolidation.
		c.	Revenue Recognition - Revenues from software licensing are recognized in accordance with ASC 985-605, "Software Revenue Recognition." Accordingly, revenue from software licensing is recognized when all of the following criteria are met: persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is probable.
			The Company intends to enter into arrangements with end users for items which may include software license fees, and services or various combinations thereof. For each arrangement, revenues will be recognized when evidence of an agreement has been documented, the fees are fixed or determinable, collection of fees is probable, delivery of the product has occurred and no other significant obligations remain.
			License revenues are recognized at the time of delivery of the software and all other revenue recognition criteria discussed above have been met.
		d.	Cash and cash equivalents - The Company considers investments in highly liquid instruments with a maturity of three months or less to be cash equivalents. The Company did not have any cash equivalents at both August 31, 2014 and May 31, 2014.
		e.	Fair Value of Financial Instruments - The carrying value of cash, accounts receivable, other receivables, accounts payable and accrued expenses approximate their fair values based on the short-term maturity of these instruments. The carrying amounts of debt were also estimated to approximate fair value. As defined in Accounting Standards Codification (“ASC”) Topic No. 820, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement.
			The three levels of the fair value hierarchy defined by ASC Topic No. 820 are as follows:
			Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities.
			Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars.
			Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.
		g.	Earnings (Loss) Per Share (“EPS”) - Basic EPS is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding. Diluted EPS includes the effect from potential issuance of common stock, such as stock issuable pursuant to the exercise of stock options and warrants and the assumed conversion of convertible notes.
			The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares.
			Three Months ended
			August  31,
			2014	2013
	Convertible notes		60,000,000	40,000,000
	Stock options		35,437,500	2,960,000
	Warrants		90,719,696	660,000
	Potentially dilutive securities		186,157,196	43,620,000
		g.	Stock Based Compensation - In computing the impact, the fair value of each option is estimated on the date of grant based on the Black-Scholes options-pricing model utilizing certain assumptions for a risk free interest rate; volatility; and expected remaining lives of the awards. The assumptions used in calculating the fair value of share-based payment awards represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. As a result, if factors change and the Company uses different assumptions, the Company’s stock-based compensation expense could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the amount of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what we have recorded in the current period.
			Stock based compensation expense for the three months ended August 31, 2014 and 2013 was $1,000,000 and $0, respectively. The expense was included in selling and general and administrative expenses. See Note 7h.
		h.	Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, equity based transactions and disclosure of contingent liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates.
		i.	Research and Development –All research and development costs are expensed as incurred.
		j.	New Accounting Pronouncements –
			In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers.” The amendments in ASU 2014-09 affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This ASU will supersede the revenue recognition requirements in ASC 605, “Revenue Recognition,” and most industry-specific guidance, and creates an ASC 606, “Revenue from Contracts with Customers.”
			The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps:
			Step 1: Identify the contract(s) with a customer.
			Step 2: Identify the performance obligations in the contract.
			Step 3: Determine the transaction price.
			Step 4: Allocate the transaction price to the performance obligations in the contract.
			Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.
			ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The Company’s current consolidated financial statements will not be affected by the adoption of ASU 2014-09 as the Company has not recognized revenues for the years ended May 31, 2014 and 2013.
			In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” Currently, there is no guidance in U.S. GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued).
	The amendments in this Update are effective for public and nonpublic entities for annual periods ending after December 15, 2016 and early adoption is permitted.
	All newly issued but not yet effective accounting pronouncements have been deemed to be not applicable or immaterial to the Company.

SALE_OF_LICENSE_AND_IP_AGREEME

SALE OF LICENSE AND IP AGREEMENTS	3 Months Ended
	Aug. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets Disclosure [Text Block]	'
	3. SALE OF LICENSE AND IP AGREEMENTS
	In December 2010, the Company entered into an agreement to sell substantially all of the assets used in the Company’s business of designing, developing and selling semiconductor products that incorporate power line communications and networking services and offering services related thereto (the “Asset Sale”) to STMicroelectronics, Inc. (“ST US”), a subsidiary of STMicroelectronics N.V. (“ST”), pursuant to an Asset Purchase Agreement, by and among the Company, the Companies Arkados, Inc., and Arkados Wireless Technologies, Inc. subsidiaries (collectively, “Arkados”) and ST US, dated as of December 23, 2010 (the “Purchase Agreement”).  At the same time, the Company granted a license (the “License”) to ST US to use the Company’s intellectual property assets included in the Asset Sale pending the closing of such sale. In exchange for granting the License, the Company received gross proceeds of $7 million. The Asset Sale was predicated on the Company settling its secured debt and a significant part of its unsecured debt and closed in June, 2011, whereupon the Company received $4 million.  At the time the Asset Sale was completed, ST US agreed to license back certain intellectual property on a non-exclusive basis to Arkados to facilitate the continuation and expansion of the Company’s home automation business, support the Company’s customers and, with adequate financing (of which there is no assurance), permit the Company to continue the development and marketing of smart grid products.   ST US hired substantially all of the Company’s engineering and semiconductor employees (including Oleg Logvinov, the Company’s former CEO and director, who was engaged in and directed the semiconductor business).
	Substantially all of the proceeds received pursuant to the License and the Asset Sale, after payment of expenses related to the transactions, were used to settle approximately $20 million of the Company’s outstanding secured debt issued during the period from December 2004 to August 31, 2008 (which was in default) and pay employees $1.4 million of $5.2 million due them.  The remainder of the proceeds received by the Company was used to pay other creditors and expenses incurred in connection with the Asset Sale to the extent funds were available to do so.
	As a condition to entering into the Purchase Agreement and the License, ST US required that the Company have written settlement agreements and releases with all of our secured creditors as well as all of our employees.  Under the settlement agreements with creditors, the creditors agreed to settle the amounts owed  (approximately $30,000,000), for an aggregate amount of $10,862,241 in cash, notes payable of $818,768 and another $5,259,926 in common stock of the Company which has yet to be issued. Of the cash settlements, $7,000,000 was paid in December 2010 out of proceeds from the $7,000,000 license fee received pursuant to the License (received in December, 2010), and $3,862,241 was paid at the closing out of proceeds from the Asset Sale (received in June, 2011).  In exchange for the settlement amount, the secured creditors agreed to release their security interest in Arkados’ assets and most secured creditors released Arkados from any and all additional claims, if any, that the secured creditors may have had against Arkados.  The secured creditors also agreed that ST and its affiliates were third party beneficiaries to the settlement agreements. Under the settlement agreements with the Company’s employees, the employees agreed to accept an aggregate of $1,429,949 and an amount of the Company’s equity rights to be negotiated after the closing as payment for back wages and unreimbursed expenses.  The cash payment was paid to employees in December 2010 out of the license fee paid to the Company by ST US. Also, as a condition to entering into the Purchase Agreement and the License, the Company entered into standstill agreements with holders of approximately $2,100,000 of unsecured debt pursuant to which those unsecured creditors agreed, among other things, not to exercise remedies that they may have as creditors of Arkados, not to sell or transfer their debt, to release ST and its affiliates from any and all claims that they may have against ST, if any, and not to sue ST for any dealings that the creditors had with Arkados.
	The Company is negotiating with its outstanding unsecured debt holders to compromise, extend the due date or convert outstanding debt into equity and thereby facilitate raising additional investor capital for the portion of the Company’s business that may continue. The amounts that the debt holders have agreed to settle through the receipt of the Company’s equity are labeled as “Debt Subject to Equity Being Issued” on the balance sheet. Except as set forth above, there is no binding commitment on anyone’s part to complete the transactions.

PAYROLL_TAX_LIABILITIES

PAYROLL TAX LIABILITIES	3 Months Ended
	Aug. 31, 2014
Income Tax Disclosure [Abstract]	'
Payroll Tax Liabilities [Text Block]	'
	4	PAYROLL TAX LIABILITIES
	Enikia was in arrears for several years in its payment of federal and state payroll taxes. Pursuant to the Merger Agreement, the Company assumed up to $1.2 million of the delinquent payroll taxes due and outstanding with the remaining difference being an assumed liability of the major shareholder of the Company. During the year ended May 31, 2006, the Company made payments to both federal and state of New Jersey taxing authorities in the amount of $874,000. The payments represented payroll taxes withheld by Miletos from its employees but not remitted to the taxing authorities. During the year ended May 31, 2008, an additional $64,106 payment was made to the State of New Jersey for payment of payroll taxes. There was $936,906 still recorded on the Company’s books as reserved against amounts possibly due and outstanding to both the federal and state tax authorities for penalties and interest incurred by Enikia related to its payroll liabilities. In fiscal 2014, the Company was not aware of any past due obligations by the respective regulatory agencies on these assumed obligations and further believes that the statute of limitations has expired if there was a possible obligation assumed by the Company on behalf of Miletos. As a result, the Company reversed the liability of $936,906 and such reversal was reflected as other income in the consolidated statement of operations for the year ended May 31, 2014.

ACCRUED_EXPENSES_AND_OTHER_LIA

ACCRUED EXPENSES AND OTHER LIABILITIES	3 Months Ended
	Aug. 31, 2014
Payables and Accruals [Abstract]	'
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	'
		5	ACCRUED EXPENSES AND OTHER LIABILITIES
	As of August 31, 2014 and May 31, 2014, accounts payable and accrued expenses consist of the following amounts:
			August 31,		May 31,
			2014		2014
			(Unaudited)
	Accounts payable		$	387,499	$	396,324
	Accrued interest and penalties payable			159,534		137,736
	Accrued other			132,784		127,808
			$	679,817	$	661,868
	Accounts payable transactions included the following:
	On September 10, 2013, the Company entered into a Settlement Agreement and Release with an unsecured creditor whereby the Company was released from all existing debt, including interest, in exchange for the issuance of 23,776,513 shares of common stock within 90 days of the signing of the Agreement. The Company issued such shares under this Settlement Agreement in September 2014 and has classified such shares as common stock to be issued. As of both August 31, 2014 and May 31, 2014, there was $0 of payables due. See Note 7i.
	On September 19, 2013, the Company entered into a General Release with an unsecured creditor whereby the Company was released from all accounts payable totaling $130,863, in exchange for the issuance of common stock. See Note 7e.
	On November 20, 2013, the Company entered into a Settlement Agreement and General Release with an unsecured creditor whereby the Company was released from all existing debt, including interest, totaling $207,943, in exchange for the issuance of 5,682,407 shares of common stock. See Note 7e.

NOTES_PAYABLE_RELATED_PARTY_PA

NOTES PAYABLE, RELATED PARTY PAYABLES, DEBT SUBJECT TO EQUITY BEING ISSUED	3 Months Ended
	Aug. 31, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	6	NOTES PAYABLE, RELATED PARTY PAYABLES, DEBT SUBJECT TO EQUITY BEING ISSUED
	Notes Payable
	As a result of the sale of the Company’s Asset Sale to STUS, the notes payable and convertible debentures of $17,269,689 and the related accrued interest of $3,671,137 as of May 31, 2010, have been settled in part with the December 2010 closing in the amount of $5,570,059 and the balance in June 2011 closing with cash of $3,526,523, an undetermined amount of equity yet to be issued and $688,768 of remaining notes payable as of May 31, 2012. In fiscal 2014, the Company received loans of $400,000. As of May 31, 2014, there was $939,894 of notes payable, net of debt discounts of $309,263. As of August 31, 2014, there was notes payable of $1,162,760, net of debt discounts of $286,397.
	Notes payable transactions include the following:
	2013 Transactions
	In November 2012, the Company received a loan in the form of a Convertible Note in the principal amount of $180,000. The note bears interest at 6% per year and matures on November 15, 2014. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.01 per share. The beneficial conversion feature was fair valued at $180,000 and is being amortized over the life the debt instrument.
	In December 2012, the Company received a loan in the form of a Convertible Note in the principal amount of $20,000. The note bears interest at 6% per year and matures on November 15, 2014. If not paid upon maturity, the interest rate will increase to 12% per year. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.01 per share. The beneficial conversion feature was fair valued at $20,000 and is being amortized over the life the debt instrument.
	On April 22, 2013, the Company executed two Convertible Notes for loans in principal amount of $40,000 each. Each note bears interest at 6% per year and matures on April 30, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.02 per share for both notes. The beneficial conversion feature was fair valued at $40,000 each and is being amortized over the life the debt instruments.
	On April 22, 2013, the Company executed a Convertible Note for a loan in the principal amount of $120,000. The note bears interest at 6% per year and matures on April 30, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.02 per share. The beneficial conversion feature was fair valued at $120,000 and is being amortized over the life the debt instrument.
	On May 2, 2013, the Company executed a Convertible Note for a loan in the principal amount of $200,000. The note bears interest at 6% per year and matures on April 30, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.02 per share. The beneficial conversion feature was fair valued at $200,000 and is being amortized over the life the debt instrument.
	2014 Transactions
	On September 6, 2013, the Company entered into a Settlement Agreement and General Release with a prior director who was also an unsecured creditor, whereby he released all existing debt and accrued interest totaling $18,190, in exchange for the issuance of 1,204,630 shares of common stock within 90 days of the signing of the Agreement. See Note 7c.
	On September 9, 2013, the Company entered into a Settlement Agreement and General Release with an unsecured creditor whereby the Company was released from all existing debt and accrued interest totaling $74,286, in exchange for the issuance of 2,478,417 shares of common stock and the issuance of a warrant to exercise 1,435,000 shares of stock at $0.04 per share for a term of three years within 90 days of the signing of the Agreement. See Note 7c.
	On September 19, 2013, the Company entered into a General Release with an unsecured creditor whereby the Company was released from a promissory note, including interest, totaling $121,736, in exchange for the issuance of common stock. See Note 7e.
	On October 28, 2013, the Company executed a Convertible Note for a loan in the principal amount of $200,000. The note bears interest at 6% per year and matures on October 31, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.04 per share. The beneficial conversion feature was fair valued at $7,500 and is being amortized over the life the debt instrument.
	On November 12, 2013, the Company executed a Convertible Note for a loan in the principal amount of $200,000. The note bears interest at 6% per year and matures on October 31, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.04 per share. The beneficial conversion feature was fair valued at $100,000 and is being amortized over the life the debt instrument.
	Effective June 1, 2009, the Company adopted the provisions of EITF 07-05 “Determining Whether an Instrument (or Embedded Feature) is Indexed to a Company's Own Stock,” which was codified into ASC 815, “Derivatives and Hedging” (“ASC 815”) ASC 815 applies to any freestanding financial instruments or embedded features that have characteristics of a derivative and to any freestanding financial instruments that are potentially settled in an entity’s own common stock. The Company had 11,075,004 of warrants with exercise reset provisions, with its debt issuances over the years, which are considered freestanding derivative instruments. ASC 815 requires that these warrants be recorded as liabilities as they are no longer afforded equity treatment. The assumptions were as follows: risk free rates from 1.32% to 1.39%, expected life terms ranging from 0.5 years to 2.0 years, an expected volatility range of 206% to 251% depending on the term of such equity contracts and a dividend rate of 0.0%. The fair value of the warrants issued and outstanding at May 31, 2010, attributed to this derivative liability has been determined to be immaterial due to the low stock price in comparison to the exercise price, hence there was no adjustment to make upon adoption of this accounting standard. As of May 31, 2014, all of these warrants expired.
	2015 Transactions
	On August 11, 2014, the Company executed a Convertible Note for a loan in the principal amount of $100,000. The note bears interest at 6% per year and matures on October 31, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.02 per share. The beneficial conversion feature was fair valued at $35,500 and is being amortized over the life the debt instrument.
	On August 12, 2014, the Company executed a Convertible Note for a loan in the principal amount of $100,000. The note bears interest at 6% per year and matures on October 31, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.02 per share. The beneficial conversion feature was fair valued at $35,500 and is being amortized over the life the debt instrument.
	On September 10, 2014, the Company executed two Convertible Notes to refinance previously outstanding payables, each in the principal amount of $65,000. Each of these note bears interest at 6% per year and matures on October 31, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.04 per share. There was no beneficial conversion feature.
	Maturities of notes payable are as follows:
			Notes		Debt		Net
			Payable		Discount
	Twelve months ending August 31, 2015		$	849,157	$	154,814	$	694,343
	Twelve months ending August 31, 2016			600,000		131,583		468,417
			$	1,449,157	$	286,397	$	1,162,760
	Related Party Payables
	The Company received an aggregate of $130,000 from two of its then directors during the first quarter of 2012. This obligation remains outstanding therefore the Company has reported a related party payable in the amount of $130,000 as of each of August 31, 2014 and May 31 2014. As discussed above, these payables were refinanced.
	Debt Subject To Equity Being Issued
	As a direct result of the Sale of the License and IP Agreements to STUS and the mandate to obtain debt releases, the Company has been able to reach settlements with its secured creditors and employees, with cash payments to the secured creditors made as of the December 2010 and June 2011 closings. Nothing further is owed the Company’s secured creditors. There remains, however, approximately $179,000 and $927,000 of payments due the former employees as of August 31, 2014 and May 31, 2014, respectively.
	The continuing settlements with unsecured and related parties resulted in gains being recorded in the amount of $482,784 in fiscal 2012. As of August 31, 2014 and May 31, 2014, there remained $1,206,838 and $2,420,374 of debts to be settled via cash payments and/or the issuance of equity on as yet to be determined or negotiated terms. The majority of debt holders who have settled have agreed to accept equity for their remaining debt.
	On January 6, 2013, the Company and Andreas Typaldos (“Typaldos”), former officer and director, entered into a Separation and Release Agreement (Separation Agreement”). Under the Separation Agreement, all prior agreements with Typaldos will be terminated and certain debts and obligations to Typaldos will be released in exchange for (1) $15,920 and (2) 14,073,966 shares of common stock. In addition, $19,000 will be paid to Typaldos’ son for an existing loan with the Company. The Company issued such shares under this Separation Agreement in September 2014. As of August 31, 2014, the shares are classified as common stock to be issued. As of both August 31, 2014 and May 31, 2014, there was $0 of payables due to Typaldos. See Note 7j.
	On September 11, 2013, the Company entered into a Settlement Agreement and General Release with a vendor in respect of all past due amounts prior to November 1, 2012 in exchange for a payment by the Company of $15,000 in cash and the issuance of 3,500,000 shares of the Company’s stock valued at $125,000 within 90 days of the signing of the Agreement. The Company paid $7,500 in December 2013 and $7,500 in March 2014. The Company issued the shares in February 2014. See Note 7d.
	In April 2014, the Company entered into final supplemental agreements with various former employees to settle all outstanding claims. The Company issued warrants to purchase 67,376,284 shares of common stock at $0.04 per share for a five-year period to settle claims totaling $2,695,052.
	2015 Transactions
	For the period from June 1, 2014 to September 30, 2014, the Company entered into final supplemental agreements with former employees to settle all outstanding claims. The Company issued warrants to purchase 18,688,412 shares of common stock at $0.04 per share for a five-year period to settle claims totaling $747,537.
	During the period from June 1, 2014 to September 30, 2014, the Company entered into final supplemental agreements with bridge note holder to settle all outstanding claims. The Company agreed to issue 19,456,874 shares of common stock to settle claims totaling $466,000. The shares were issued in September 2014 and have been classified as common stock to be issued. See note 7k.
	As of August 31, 2014, debt subject to equity being issued totaled $1,206,838.

STOCKHOLDERS_DEFICIENCY

STOCKHOLDERS' DEFICIENCY	3 Months Ended
	Aug. 31, 2014
Equity [Abstract]	'
Stockholders Equity Note Disclosure [Text Block]	'
	7	STOCKHOLDERS’ DEFICIENCY
	Increase in authorized shares
	A majority of the Company’s stockholders authorized, at the recommendation of the Company’s Board of Directors, an increase the number of shares of common stock from 100,000,000 to 600,000,000. The increase became effective on March 17, 2014.
	2013 transactions
		a.	The Company raised $600,000 of debt with conversion features, converting such debt into equity at the option of the holders at exercise prices ranging from $.01 to $.02 a share. The beneficial conversion rights have been valued at $600,000 and are being amortized over the life of the related debt.
	2014 transactions
		b.	The Company raised $400,000 of debt with conversion features, converting such debt into equity at the option of the holders at an exercise price of $0.04 a share. The beneficial conversion rights have been valued at $107,500 and are being amortized over the life of the related debt.
		c.	As described above, the Company signed settlement agreements with two bridge note holders and agreed to issue 3,683,047 shares of its common stock for $73,429 of bridge notes and accrued interest. Such shares would be exempt from registration. In addition, the Company agreed to issue a warrant to purchase 1,435,000 shares of common stock at a price of $0.04 per share for a term of three years to one note holder for $19,047 of bridge notes and accrued interest. The Company issued the shares on February 3, 2014. Prior to the issuance date, such shares were classified as common stock to be issued.
		d.	As described above, the Company agreed to issue 3,500,000 shares of its common stock for $125,000 of debt subject to equity being issued. Such shares would be exempt from registration. The Company issued the shares on February 3, 2014. Prior to the issuance date, such shares were classified as common stock to be issued.
		e.	As described above, the Company signed settlement agreements with two vendors and agreed to issue 6,682,407 shares of its common stock for $338,806 of accounts payable and $121,736 of a promissory note and accrued interest. Such shares would be exempt from registration. The Company issued the shares on February 3, 2014. Prior to the issuance date, such shares were classified as common stock to be issued.
		f.	The Company agreed to issue 3,100,000 shares of its common stock for $217,000 to two consultants and warrants to purchase 3,000,000 shares of common stock to one of the consultants valued at $95.410. The values of the issuances were expensed as there were no material disincentive terms in these agreements with the two consultants. The Company issued the shares on February 3, 2014. Prior to the issuance date, such shares were classified as common stock to be issued.
		g.	In March 2014, the Company commenced a $3,000,000 private placement for the sale of 75,000,000 shares of its common stock at $0.04 each. The Company raised $400,000 through the sale of 10,000,000 shares to accredited investors.
	2015 transactions
		h.	On July 16, 2014, the Company issued 20,000,000 shares of common stock to a consultant under the terms of a consulting agreement.  The shares were valued at $0.05 per share which was the price of the common stock on the date of the consummation of an agreement with a customer.  See Note 9.
		i.	As described above, the Company signed a Settlement Agreement and Release with an unsecured creditor and agreed to issue 23,776,513 shares of common stock for $550,000 of accounts payable and $310,977 of a promissory note and accrued interest. The Company issued such shares under this Settlement Agreement in September 2014 and has classified such shares as common stock to be issued.
		j.	As described above, the Company entered into a Separation Agreement with Typaldos and agreed to issue 14,073,966 shares of common stock as part of the Agreement. The Company issued such shares under this Separation Agreement in September 2014 and has classified such shares as common stock to be issued.
		k.	As described above, the Company entered into final supplemental agreements with bridge note holder to settle all outstanding claims. The Company agreed to issue 19,456,874 shares of common stock to settle claims totaling $466,000. The shares were issued in September 2014 and have been classified as common stock to be issued.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Aug. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	8	STOCK-BASED COMPENSATION
	The Company accounted for its stock based compensation in accordance with the fair value recognition provisions of FASB ASC Topic 718, Compensation – Stock Compensation (“ASC 718”).
	A. Options
	Compensation based stock option activity for qualified and unqualified stock options are summarized as follows:
					Weighted
					Average
			Shares		Exercise Price
	Outstanding at May 31, 2013			2,960,000	$	0.29
	Granted			35,437,500		0.04
	Exercised			—		—
	Expired or cancelled			-960,000		0.36
	Outstanding at May 31, 2014			37,437,500		0.05
	Granted			—		—
	Exercised			—		—
	Expired or cancelled			-2,000,000		0.25
	Outstanding at August 31, 2014			35,437,500	$	0.04
	The following table summarizes information about options outstanding and exercisable at August 31, 2014:
			Options Outstanding and exercisable
			Number		Weighted-		Weighted-		Number
			Outstanding		Average		Average		Exercisable
					Remaining Life		Exercise
					In Years		Price
	Range of exercise prices:
	$0.04			35,437,500		9.64	$	0.04		35,437,500
	The compensation expense attributed to the issuance of the options and warrants will be recognized as they vest / earned. These stock options and warrants are exercisable for three to ten years from the grant date.
	The employee stock option plan stock options are exercisable for ten years from the grant date and vest over various terms from the grant date to three years.
	B. Warrants
	The issuance of warrants including those attributed to debt issuances are summarized as follows:
					Weighted
					Average
			Shares		Exercise Price
	Outstanding at May 31, 2013			2,350,080	$	0.19
	Granted			72,031,284		0.04
	Exercised			—		—
	Expired or cancelled			-2,350,080		0.7
	Outstanding at May 31, 2014			72,031,284		0.04
	Granted			18,688,412		0.04
	Exercised			—		—
	Expired or cancelled			—		—
	Outstanding at August 31, 2014			90,719,696	$	0.04
	The following table summarizes information about warrants outstanding and exercisable at August 31, 2014:
			Outstanding and exercisable
			Number		Weighted-		Weighted-		Number
			Outstanding		average		Average		Exercisable
					remaining life		Exercise
					in years		Price
	Range of exercise prices:
	$0.00 to $0.04			87,719,696		4.94	$	0.04		87,719,696
	$0.05 to $0.20			3,000,000		2.22		0.15		3,000,000
				90,719,696		4.85	$	0.04		90,719,696
	The warrants issued in fiscal 2015 were issued in exchange for certain past due indebtedness outstanding. Such warrants issued were determined to have been issued at fair value since such settlements were negotiated by the Company with each debt holder.

MASTER_AGREEMENT

MASTER AGREEMENT	3 Months Ended
	Aug. 31, 2014
Research and Development [Abstract]	'
Research, Development, and Computer Software Disclosure [Text Block]	'
	9	MASTER AGREEMENT
	On July 10, 2014, the Company entered into a Master Agreement to license our Process and Event Management System (“PEMS-SF”™) with Tatung Corporation (“Tatung”).
	The basic fee generation structure of the Agreement allows for (1) an upfront and annual licensing fee to acquire the subsystem measured by the number of PEMS-SF enable stations or subsystems installed, (2) separate fees of up to 10% of the software fees for software updates, maintenance and technical support , on-going service fee based on units of products manufactured utilizing PEMS-SF; and 4) a royalty fee for some products with firmware containing software intellectual property owned by the Company that may be charged on a per device basis.
	The Master Agreement has a year-to-year term but can be terminated by either party upon sixty (60) days’ advance written notice. Upon termination or expiration of this agreement, we are not required to provide any continuing or ongoing processing of data or other services that, pursuant to a sub-agreement, are discontinued upon termination, however, the customer shall retain any perpetual rights granted in a sub-agreement or schedule. The term of any sub-agreements is concomitant and co-terminus with the Master Agreement term.
	Revenue recognized under the Master Agreement amounted to $40,000 for the three months ended August 31, 2014.

COMMITMENTS

COMMITMENTS	3 Months Ended
	Aug. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	10	COMMITMENTS
	The Company utilized premises on a month-to-month basis of one its stockholders during fiscal 2012 and from June 2012 through December 2012. Beginning January 1, 2013 through the current date, the Company has been subletting office space on a month-to-month basis from a company owned by its chief executive officer at the rate of $1,668 per month.
	Rent expense for both the three months ended August 31, 2014 and 2013 was $5,004.
	On July 1, 2013, the Company entered into a consulting agreement whereby the consultant would be paid in shares of the Company’s common stock in lieu of cash after achieving certain milestones. 20 million shares were issued on July 16, 2014 upon the consummation of an agreement with a customer, another 30 million shares each will be issued upon gross revenue receipts of $500,000, $2,000,000 and $4,000,000, respectively.
	On November 20, 2013, the Company entered into a one-year consulting agreement whereby the consultant received 3,000,000 shares of common stock and warrants to purchase 3,000,000 shares of common stock exercisable at prices ranging from $0.10 to $0.20 per share. In addition, the consultant is entitled to a 7% finder’s fee on the gross consideration paid for an acquisition identified by the consultant.
	On March 4, 2014, the Company entered into a one-year consulting agreement which includes cash payments of $3,500 per month.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Aug. 31, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	11	SUBSEQUENT EVENTS
	In October, 2014, the Company entered into a year-to-year term agreement with Tatung to license its meter collar and bridge programmable logic controllers. The license is paid on a per copy (ordered) fee, and is on a perpetual, worldwide, non-exclusive, transferable basis.
	In addition, please see transactions under the heading "2015 Transactions" in each of Note 6 (Notes Payable) and Note 7 (Stockholders' Deficiency).

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Aug. 31, 2014
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
		a.	Basis of Presentation - The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company has incurred net losses of approximately $37 million since inception, including a net loss of approximately $1.3 million for the three months ended August 31, 2014. Additionally, the Company still had both working capital and stockholders’ deficiencies at August 31, 2014 and May 31, 2014 and negative cash flow from operations since inception. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management expects to incur additional losses in the foreseeable future and recognizes the need to raise capital to remain viable. The accompanying consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.
Consolidation, Policy [Policy Text Block]	'
		b.	Principles of consolidation - The consolidated financial statements include the accounts of Arkados Group, Inc. (the “Parent”), and its wholly-owned subsidiaries, which include: Arkados Energy Solutions, LLC, Arkados, Inc., CDKnet, LLC and Creative Technology, LLC. Currently, Arkados, Inc. is the only active entity with operations. Intercompany accounts and transactions have been eliminated in consolidation.
Revenue Recognition, Policy [Policy Text Block]	'
		c.	Revenue Recognition - Revenues from software licensing are recognized in accordance with ASC 985-605, "Software Revenue Recognition." Accordingly, revenue from software licensing is recognized when all of the following criteria are met: persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is probable.
			The Company intends to enter into arrangements with end users for items which may include software license fees, and services or various combinations thereof. For each arrangement, revenues will be recognized when evidence of an agreement has been documented, the fees are fixed or determinable, collection of fees is probable, delivery of the product has occurred and no other significant obligations remain.
			License revenues are recognized at the time of delivery of the software and all other revenue recognition criteria discussed above have been met.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
		d.	Cash and cash equivalents - The Company considers investments in highly liquid instruments with a maturity of three months or less to be cash equivalents. The Company did not have any cash equivalents at both August 31, 2014 and May 31, 2014.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
		e.	Fair Value of Financial Instruments - The carrying value of cash, accounts receivable, other receivables, accounts payable and accrued expenses approximate their fair values based on the short-term maturity of these instruments. The carrying amounts of debt were also estimated to approximate fair value. As defined in Accounting Standards Codification (“ASC”) Topic No. 820, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement.
			The three levels of the fair value hierarchy defined by ASC Topic No. 820 are as follows:
			Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities.
			Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars.
			Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.
Earnings Per Share, Policy [Policy Text Block]	'
		g.	Earnings (Loss) Per Share (“EPS”) - Basic EPS is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding. Diluted EPS includes the effect from potential issuance of common stock, such as stock issuable pursuant to the exercise of stock options and warrants and the assumed conversion of convertible notes.
			The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares.
			Three Months ended
			August  31,
			2014	2013
	Convertible notes		60,000,000	40,000,000
	Stock options		35,437,500	2,960,000
	Warrants		90,719,696	660,000
	Potentially dilutive securities		186,157,196	43,620,000
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
		g.	Stock Based Compensation - In computing the impact, the fair value of each option is estimated on the date of grant based on the Black-Scholes options-pricing model utilizing certain assumptions for a risk free interest rate; volatility; and expected remaining lives of the awards. The assumptions used in calculating the fair value of share-based payment awards represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. As a result, if factors change and the Company uses different assumptions, the Company’s stock-based compensation expense could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the amount of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what we have recorded in the current period.
			Stock based compensation expense for the three months ended August 31, 2014 and 2013 was $1,000,000 and $0, respectively. The expense was included in selling and general and administrative expenses. See Note 7h.
Use of Estimates, Policy [Policy Text Block]	'
		h.	Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, equity based transactions and disclosure of contingent liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates.
Research and Development Expense, Policy [Policy Text Block]	'
		i.	Research and Development –All research and development costs are expensed as incurred.
New Accounting Pronouncements, Policy [Policy Text Block]	'
		j.	New Accounting Pronouncements –
			In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers.” The amendments in ASU 2014-09 affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This ASU will supersede the revenue recognition requirements in ASC 605, “Revenue Recognition,” and most industry-specific guidance, and creates an ASC 606, “Revenue from Contracts with Customers.”
			The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps:
			Step 1: Identify the contract(s) with a customer.
			Step 2: Identify the performance obligations in the contract.
			Step 3: Determine the transaction price.
			Step 4: Allocate the transaction price to the performance obligations in the contract.
			Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.
			ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The Company’s current consolidated financial statements will not be affected by the adoption of ASU 2014-09 as the Company has not recognized revenues for the years ended May 31, 2014 and 2013.
			In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” Currently, there is no guidance in U.S. GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued).
	The amendments in this Update are effective for public and nonpublic entities for annual periods ending after December 15, 2016 and early adoption is permitted.
	All newly issued but not yet effective accounting pronouncements have been deemed to be not applicable or immaterial to the Company.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Aug. 31, 2014
Accounting Policies [Abstract]	'
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	'
	The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares.
		Three Months ended
		August  31,
		2014	2013
	Convertible notes	60,000,000	40,000,000
	Stock options	35,437,500	2,960,000
	Warrants	90,719,696	660,000
	Potentially dilutive securities	186,157,196	43,620,000

ACCRUED_EXPENSES_AND_OTHER_LIA1

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	3 Months Ended
	Aug. 31, 2014
Payables and Accruals [Abstract]	'
Schedule of Accrued Liabilities [Table Text Block]	'
	As of August 31, 2014 and May 31, 2014, accounts payable and accrued expenses consist of the following amounts:
		August 31,		May 31,
		2014		2014
		(Unaudited)
	Accounts payable	$	387,499	$	396,324
	Accrued interest and penalties payable		159,534		137,736
	Accrued other		132,784		127,808
		$	679,817	$	661,868

NOTES_PAYABLE_RELATED_PARTY_PA1

NOTES PAYABLE, RELATED PARTY PAYABLES, DEBT SUBJECT TO EQUITY BEING ISSUED (Tables)	3 Months Ended
	Aug. 31, 2014
Debt Disclosure [Abstract]	'
Schedule of Maturities of Long-term Debt [Table Text Block]	'
	Maturities of notes payable are as follows:
		Notes		Debt		Net
		Payable		Discount
	Twelve months ending August 31, 2015	$	849,157	$	154,814	$	694,343
	Twelve months ending August 31, 2016		600,000		131,583		468,417
		$	1,449,157	$	286,397	$	1,162,760

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Aug. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Compensation, Activity [Table Text Block]	'
	Compensation based stock option activity for qualified and unqualified stock options are summarized as follows:
				Weighted
				Average
		Shares		Exercise Price
	Outstanding at May 31, 2013		2,960,000	$	0.29
	Granted		35,437,500		0.04
	Exercised		—		—
	Expired or cancelled		-960,000		0.36
	Outstanding at May 31, 2014		37,437,500		0.05
	Granted		—		—
	Exercised		—		—
	Expired or cancelled		-2,000,000		0.25
	Outstanding at August 31, 2014		35,437,500	$	0.04
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	'
	The following table summarizes information about options outstanding and exercisable at August 31, 2014:
		Options Outstanding and exercisable
		Number		Weighted-		Weighted-		Number
		Outstanding		Average		Average		Exercisable
				Remaining Life		Exercise
				In Years		Price
	Range of exercise prices:
	$0.04		35,437,500		9.64	$	0.04		35,437,500
Schedule of Share-based Compensation, Warrants, Activity [Table Text Block]	'
	The issuance of warrants including those attributed to debt issuances are summarized as follows:
				Weighted
				Average
		Shares		Exercise Price
	Outstanding at May 31, 2013		2,350,080	$	0.19
	Granted		72,031,284		0.04
	Exercised		—		—
	Expired or cancelled		-2,350,080		0.7
	Outstanding at May 31, 2014		72,031,284		0.04
	Granted		18,688,412		0.04
	Exercised		—		—
	Expired or cancelled		—		—
	Outstanding at August 31, 2014		90,719,696	$	0.04
Schedule of Other Share-based Compensation, Activity [Table Text Block]	'
	The following table summarizes information about warrants outstanding and exercisable at August 31, 2014:
		Outstanding and exercisable
		Number		Weighted-		Weighted-		Number
		Outstanding		average		Average		Exercisable
				remaining life		Exercise
				in years		Price
	Range of exercise prices:
	$0.00 to $0.04		87,719,696		4.94	$	0.04		87,719,696
	$0.05 to $0.20		3,000,000		2.22		0.15		3,000,000
			90,719,696		4.85	$	0.04		90,719,696

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (Exercise Price Less Than Average Market Price Of Common Stock [Member])	3 Months Ended
	Aug. 31, 2014	Aug. 31, 2013
Accounting Policies [Line Items]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	186,157,196	43,620,000
Convertible Notes Payable [Member]	'	'
Accounting Policies [Line Items]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	60,000,000	40,000,000
Equity Option [Member]	'	'
Accounting Policies [Line Items]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	35,437,500	2,960,000
Warrant [Member]	'	'
Accounting Policies [Line Items]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	90,719,696	660,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $)	3 Months Ended		125 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2014
Accounting Policies [Line Items]	'	'	'
Net income (loss)	($1,315,030)	($325,390)	$37,000,000
Stock based compensation	$1,000,000	$0	'

SALE_OF_LICENSE_AND_IP_AGREEME1

SALE OF LICENSE AND IP AGREEMENTS (Details Textual) (USD $)	12 Months Ended
	31-May-11
Finite-Lived Intangible Assets [Line Items]	'
Proceeds from Sale of Intangible Assets	$7,000,000
Proceeds from Sale of Other Assets	4,000,000
Secured Debt	20,000,000
Workers Compensation Liability	1,400,000
Employee-related Liabilities	5,200,000
Payments for Legal Settlements	7,000,000
Payments to Employees	1,429,949
Settlement Agreements [Member]	'
Finite-Lived Intangible Assets [Line Items]	'
Accounts Payable	30,000,000
Extinguishment of Debt, Amount	10,862,241
Payments for Restructuring	3,862,241
Unsecured Debt	2,100,000
Settlement Agreements [Member] | Equity [Member]	'
Finite-Lived Intangible Assets [Line Items]	'
Extinguishment of Debt, Amount	5,259,926
Settlement Agreements [Member] | Notes Payable, Other Payables [Member]	'
Finite-Lived Intangible Assets [Line Items]	'
Extinguishment of Debt, Amount	$818,768

PAYROLL_TAX_LIABILITIES_Detail

PAYROLL TAX LIABILITIES (Details Textual) (USD $)	12 Months Ended
	31-May-08	31-May-06	Aug. 31, 2014	31-May-14	31-May-10
Payroll Tax Liabilities [Line Items]	'	'	'	'	'
Accrued Payroll Taxes, Current	'	$1,200,000	'	'	'
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate	64,106	874,000	'	'	'
Income Tax Examination, Penalties and Interest Accrued	'	'	$936,906	$936,906	$17,269,689

ACCRUED_EXPENSES_AND_OTHER_LIA2

ACCRUED EXPENSES AND OTHER LIABILITIES (Details) (USD $)	Aug. 31, 2014	31-May-14
Accounts Payable And Accrued Expenses [Line Items]	'	'
Accounts payable	$387,499	$396,324
Accrued interest and penalties payable	159,534	137,736
Accrued other	132,784	127,808
Accrued Liabilities	$679,817	$661,868

ACCRUED_EXPENSES_AND_OTHER_LIA3

ACCRUED EXPENSES AND OTHER LIABILITIES (Details Textual) (USD $)	Aug. 31, 2014	31-May-14	Aug. 31, 2014	31-May-14	Sep. 09, 2013	Aug. 31, 2014	Nov. 20, 2013
			Settlement Agreement On September 10, 2013 [Member]	Settlement Agreement On September 10, 2013 [Member]	Settlement Agreement On September 19, 2013 [Member]	Settlement Agreement On November 20, 2013 [Member]	Settlement Agreement On November 20, 2013 [Member]
Accounts Payable And Accrued Expenses [Line Items]	'	'	'	'	'	'	'
Debt Conversion, Converted Instrument, Shares Issued	'	'	23,776,513	'	'	5,682,407	'
Accounts Payable, Current	$387,499	$396,324	$0	$0	$130,863	'	$207,943

NOTES_PAYABLE_RELATED_PARTY_PA2

NOTES PAYABLE, RELATED PARTY PAYABLES, DEBT SUBJECT TO EQUITY BEING ISSUED (Details) (USD $)	Aug. 31, 2014	31-May-14
Related Party Transaction [Line Items]	'	'
Long-term Debt, Gross	$1,449,157	'
Debt Instrument, Unamortized Discount	286,397	'
Notes Payable, Current, Total	694,343	617,339
Notes Payable, Noncurrent	468,417	322,555
Notes Payable, Total	1,162,760	939,894
Twelve months ending August 31, 2015 [Member]	'	'
Related Party Transaction [Line Items]	'	'
Long-term Debt, Gross	849,157	'
Debt Instrument, Unamortized Discount	154,814	'
Notes Payable, Current, Total	694,343	'
Twelve months ending August 31, 2016 [Member]	'	'
Related Party Transaction [Line Items]	'	'
Long-term Debt, Gross	600,000	'
Debt Instrument, Unamortized Discount	131,583	'
Notes Payable, Noncurrent	$468,417	'

NOTES_PAYABLE_RELATED_PARTY_PA3

NOTES PAYABLE, RELATED PARTY PAYABLES, DEBT SUBJECT TO EQUITY BEING ISSUED (Details Textual) (USD $)

1 Months Ended

3 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

1 Months Ended

1 Months Ended

3 Months Ended

0 Months Ended

1 Months Ended

3 Months Ended

4 Months Ended

0 Months Ended

1 Months Ended

12 Months Ended

3 Months Ended

Jun. 30, 2011

Dec. 31, 2010

Aug. 31, 2014

Aug. 31, 2013

31-May-14

31-May-13

31-May-12

31-May-10

31-May-14

Sep. 06, 2013

31-May-14

Sep. 09, 2013

Mar. 31, 2014

Dec. 31, 2013

Sep. 11, 2013

31-May-13

31-May-13

Aug. 31, 2014

31-May-14

Jan. 06, 2013

Aug. 31, 2014

31-May-14

Aug. 31, 2014

Aug. 11, 2014

Aug. 12, 2014

Nov. 30, 2013

Oct. 31, 2013

31-May-13

Apr. 30, 2013

Dec. 31, 2012

Nov. 30, 2012

Aug. 31, 2014

31-May-14

Nov. 12, 2013

Oct. 28, 2013

2-May-13

Apr. 22, 2013

Sep. 19, 2013

Aug. 31, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 10, 2014

Apr. 30, 2013

Apr. 22, 2013

31-May-10

31-May-14

31-May-10

31-May-10

31-May-14

Aug. 31, 2014

warrant

Settlement Agreement On September 6, 2013 [Member]

Settlement Agreement On September 6, 2013 [Member]

Settlement Agreement On September 9, 2013 [Member]

Settlement Agreement On September 9, 2013 [Member]

Settlement Agreement On September 11, 2013 [Member]

Settlement Agreement On September 11, 2013 [Member]

Settlement Agreement On September 11, 2013 [Member]

Typaldos Son [Member]

Andreas Typaldos [Member]

Andreas Typaldos [Member]

Andreas Typaldos [Member]

Andreas Typaldos [Member]

Former Employees [Member]

Former Employees [Member]

Former Employees [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

promissory Notes Payable [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Two Convertible Notes Payable [Member]

Two Convertible Notes Payable [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Common Stock [Member]

Common Stock [Member]

Settlement Agreement On April 2014 [Member]

Settlement Agreement On September 19, 2013 [Member]

Settlement Agreement On September 30, 2014 [Member]

Former Employees [Member]

Convertible Notes Payable [Member]

Settlement Agreement On September 9, 2013 [Member]

Maximum [Member]

Minimum [Member]

Settlement Agreement On September 11, 2013 [Member]

Subsequent Event [Member]

Settlement Agreement On September 30, 2014 [Member]

Related Party Transaction [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Convertible Debt

'

'

$936,906

'

$936,906

'

'

$17,269,689

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest Payable

'

'

'

'

'

'

'

3,671,137

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Convertible Notes Payable, Current

'

'

'

'

'

'

688,768

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Convertible Debt

'

'

200,000

0

400,000

600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayments of Notes Payable

3,526,523

5,570,059

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Due to Related Parties, Current

'

'

130,000

'

130,000

'

'

'

'

'

'

'

'

'

15,000

19,000

'

0

0

15,920

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions, Risk Free Interest Rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.39%

1.32%

'

'

Fair Value Assumptions, Expected Term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'2 years

'6 months

'

'

Fair Value Assumptions, Expected Volatility Rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.00%

'

251.00%

206.00%

'

'

Derivative, Number of Instruments Held

'

'

'

'

'

'

'

11,075,004

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gains (Losses) on Extinguishment of Debt, Total

'

'

'

'

'

'

482,784

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Convertible Debt, Current

'

'

1,206,838

'

2,420,374

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayments of Debt

'

'

'

'

'

'

'

'

'

'

'

'

7,500

7,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Face Amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

100,000

'

'

'

'

20,000

180,000

'

'

200,000

200,000

200,000

120,000

'

'

'

'

65,000

'

40,000

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6.00%

6.00%

'

'

'

'

6.00%

6.00%

'

'

6.00%

6.00%

6.00%

6.00%

'

'

'

'

6.00%

'

6.00%

'

'

'

'

'

'

Debt Instrument, Maturity Date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

31-Oct-15

31-Oct-15

31-Oct-15

31-Oct-15

30-Apr-15

30-Apr-15

15-Nov-14

15-Nov-14

'

'

'

'

'

'

'

'

'

'

31-Oct-15

30-Apr-15

'

'

'

'

'

'

'

Debt Instrument, Convertible, Conversion Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.02

$0.02

'

'

'

'

$0.01

$0.01

'

'

$0.04

$0.04

$0.02

$0.02

'

'

'

'

$0.04

'

$0.02

'

'

'

'

'

'

Debt Instrument, Convertible, Beneficial Conversion Feature

'

'

'

'

107,500

600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35,500

35,500

100,000

7,500

200,000

120,000

20,000

180,000

'

'

'

'

'

'

'

'

'

'

'

40,000

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Increase (Decrease)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notes Payable

'

'

1,162,760

'

939,894

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

121,736

'

'

'

'

'

'

'

'

'

'

'

'

Due to Employees, Current

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

179,000

927,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notes Payable Unamortized Discount Current

'

'

154,814

'

231,818

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

286,397

309,263

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounts Payable, Current

'

'

387,499

'

396,324

'

'

'

'

18,190

'

74,286

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Conversion, Converted Instrument, Shares Issued

'

'

'

'

'

'

'

'

1,204,630

'

2,478,417

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

23,776,513

'

'

'

'

'

'

1,435,000

'

'

3,500,000

'

Exercise Price of Warrant

'

'

$0.04

'

$0.04

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.04

'

'

'

'

$0.04

'

'

'

'

Debt Instrument, Convertible, Number of Equity Instruments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

67,376,284

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

19,456,874

18,688,412

'

'

'

'

'

'

'

'

19,456,874

Warrant Expiration Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

'

Debt Conversion, Original Debt, Amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,695,052

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

466,000

747,537

'

'

'

'

'

'

'

125,000

466,000

Stock Issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$14,073,966

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

STOCKHOLDERS_DEFICIENCY_Detail

STOCKHOLDERS' DEFICIENCY (Details Textual) (USD $)

3 Months Ended

12 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

3 Months Ended

Aug. 31, 2014

Aug. 31, 2013

31-May-14

31-May-13

Jul. 16, 2014

Mar. 16, 2014

31-May-14

Aug. 31, 2014

Aug. 31, 2014

31-May-14

31-May-14

Mar. 31, 2014

Aug. 31, 2014

31-May-14

Mar. 31, 2014

Aug. 31, 2014

31-May-14

31-May-14

31-May-14

31-May-14

Mar. 31, 2014

31-May-14

31-May-14

31-May-14

Aug. 31, 2014

Accounts Payable [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Maximum [Member]

Minimum [Member]

Investor [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Consultant [Member]

Consultant [Member]

Consultant [Member]

Consultant [Member]

Vendor [Member]

Vendor [Member]

Two Consultants [Member]

Promissory Note [Member]

Promissory Note [Member]

Accounts Payable [Member]

Private Placement [Member]

Subsequent Event [Member]

Common Stock [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Common Stock [Member]

Common Stock [Member]

Accrued Liabilities [Member]

Maximum [Member]

Minimum [Member]

Subsequent Event [Member]

Class of Stock [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Conversion, Converted Instrument, Shares Issued

'

'

'

'

'

'

'

23,776,513

'

'

'

'

'

'

'

'

'

'

'

'

'

6,682,407

'

'

'

Sale of Stock, Number of Shares Issued in Transaction

'

'

'

'

'

'

'

'

'

'

'

'

'

'

75,000,000

'

'

'

'

'

10,000,000

'

'

'

'

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$0

'

$0.04

'

'

'

'

'

'

$0.02

$0.01

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Convertible, Beneficial Conversion Feature

'

'

$107,500

$600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercise Price of Warrant

$0.04

'

$0.04

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.04

$0.20

$0.10

'

'

'

'

'

Proceeds from Convertible Debt

200,000

0

400,000

600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares To Be Issued For Bridge Notes And Accrued Interest

'

'

3,683,047

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants Issued For Bridge Notes And Accrued Interest, Conversion Rights

'

'

1,435,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock To Be Issued For Bridge Notes And Accrued Interest

'

'

73,429

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants To Be Issued For Bridge Notes And Accrued Interest

'

'

19,047

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock To Be Issued For Debt Subject To Equity Being Issued

'

'

3,500,000

'

'

'

'

'

'

'

'

'

'

125,000

'

'

'

'

'

'

'

'

'

'

'

Debt Conversion, Converted Instrument, Amount

466,000

0

'

'

'

'

338,806

'

550,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

121,736

310,977

Shares To Be Issued For Consulting Agreements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,100,000

'

'

Stock To Be Issued For Consulting Agreements

'

'

217,000

'

'

'

'

'

'

'

'

'

20,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Warrants Issued For Consulting Agreements, Conversion Rights

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,000,000

'

'

'

'

'

'

'

'

Adjustments to Additional Paid in Capital, Warrant Issued

747,536

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

95.41

'

'

'

'

'

'

'

'

Common Stock, Shares Authorized

600,000,000

'

600,000,000

'

'

100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Sale of Stock, Consideration Received on Transaction

'

'

'

'

'

'

'

'

'

'

'

400,000

'

'

3,000,000

'

'

'

'

'

'

'

'

'

'

Sale of Stock, Price Per Share

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.04

'

'

'

'

'

'

'

'

'

'

Common Stock, Par or Stated Value Per Share

$0.00

'

$0.00

'

$0.05

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, New Issues

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

14,073,966

'

'

'

'

'

'

'

'

'

Debt Instrument, Convertible, Number of Equity Instruments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

19,456,874

'

'

'

'

'

'

'

'

'

Debt Conversion, Original Debt, Amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$466,000

'

'

'

'

'

'

'

'

'

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)	3 Months Ended	12 Months Ended
	Aug. 31, 2014	31-May-14
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Balance (in shares)	37,437,500	2,960,000
Balance (in dollars per share)	$0.05	$0.29
Granted (in shares)	0	35,437,500
Granted (in dollars per share)	$0	$0.04
Exercised (in shares)	0	0
Exercised (in dollars per share)	$0	$0
Expired or cancelled (in shares)	-2,000,000	-960,000
Expired or cancelled (in dollars per share)	$0.25	$0.36
Balance (in shares)	35,437,500	37,437,500
Balance (in dollars per share)	$0.04	$0.05

STOCKBASED_COMPENSATION_Detail1

STOCK-BASED COMPENSATION (Details 1) (USD $)	3 Months Ended
	Aug. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit	$0.04
Number Outstanding	35,437,500
Weighted-Average Remaining Life In Years	'9 years 7 months 20 days
Weighted- Average Exercise Price (in dollars per share)	$0.04
Number Exercisable	35,437,500

STOCKBASED_COMPENSATION_Detail2

STOCK-BASED COMPENSATION (Details 2) (Warrant [Member], USD $)	3 Months Ended	12 Months Ended
	Aug. 31, 2014	31-May-14
Warrant [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Balance (in shares)	72,031,284	2,350,080
Balance (in dollars per shares)	$0.04	$0.19
Granted (in shares)	18,688,412	72,031,284
Granted (in dollars per shares)	$0.04	$0.04
Exercised (in shares)	0	0
Exercised (in dollars per shares)	$0	$0
Expired or cancelled (in shares)	0	-2,350,080
Expired or cancelled (in dollars per shares)	$0	$0.70
Balance (in shares)	90,719,696	72,031,284
Balance (in dollars per shares)	$0.04	$0.04

STOCKBASED_COMPENSATION_Detail3

STOCK-BASED COMPENSATION (Details 3) (Warrant [Member], USD $)	3 Months Ended
	Aug. 31, 2014	31-May-14	31-May-13
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Number Outstanding	90,719,696	72,031,284	2,350,080
Weighted-average remaining life in years	'4 years 10 months 6 days	'	'
Weighted-Average Exercise Price (in dollars per share)	$0.04	'	'
Number Exercisable	90,719,696	'	'
Range One [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Share-based Compensation, Shares Authorized under Non Option Equity Instruments,, Exercise Price Range, Lower Range Limit	$0	'	'
Share-based Compensation, Shares Authorized under Non Option Equity Instruments, Exercise Price Range, Upper Range Limit	$0.04	'	'
Number Outstanding	87,719,696	'	'
Weighted-average remaining life in years	'4 years 11 months 8 days	'	'
Weighted-Average Exercise Price (in dollars per share)	$0.04	'	'
Number Exercisable	87,719,696	'	'
Range Two [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Share-based Compensation, Shares Authorized under Non Option Equity Instruments,, Exercise Price Range, Lower Range Limit	$0.05	'	'
Share-based Compensation, Shares Authorized under Non Option Equity Instruments, Exercise Price Range, Upper Range Limit	$0.20	'	'
Number Outstanding	3,000,000	'	'
Weighted-average remaining life in years	'2 years 2 months 19 days	'	'
Weighted-Average Exercise Price (in dollars per share)	$0.15	'	'
Number Exercisable	3,000,000	'	'

STOCKBASED_COMPENSATION_Detail4

STOCK-BASED COMPENSATION (Details Textual) (Employee Stock Option [Member])	3 Months Ended
	Aug. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'3 years
Maximum [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	'10 years
Minimum [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	'3 years

MASTER_AGREEMENT_Details_Textu

MASTER AGREEMENT (Details Textual) (USD $)	3 Months Ended
	Aug. 31, 2014
Research Development And Computer Software [Line Items]	'
Percentage Of Fees For Software Services	10.00%
License and Services Revenue	$40,000

COMMITMENTS_Details_Textual

COMMITMENTS (Details Textual) (USD $)	3 Months Ended		12 Months Ended	17 Months Ended	3 Months Ended	12 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	31-May-14	31-May-14	Aug. 31, 2014	31-May-14	31-May-14	31-May-14	31-May-14
				Chief Executive Officer [Member]	Consultant [Member]	Consultant [Member]	Consultant [Member]	Consultant [Member]	Consultant [Member]
							Warrant [Member]	Maximum [Member]	Minimum [Member]
								Warrant [Member]	Warrant [Member]
Loss Contingencies [Line Items]	'	'	'	'	'	'	'	'	'
Rental Income, Nonoperating	'	'	'	$1,668	'	'	'	'	'
Rental Income Frequency Of Periodic Payment	'	'	'	'month-to-month	'	'	'	'	'
Operating Leases, Rent Expense, Net, Total	5,004	5,004	'	'	'	'	'	'	'
Stock Issued During Period, Shares, Issued for Services	'	'	'	'	20,000,000	3,000,000	'	'	'
Common Stock To Be Issued Shares	57,307,353	'	37,850,479	'	30,000,000	'	'	'	'
Revenue Receipts Threshold One	500,000	'	'	'	'	'	'	'	'
Revenue Receipts Threshold Two	2,000,000	'	'	'	'	'	'	'	'
Revenue Receipts Threshold Three	4,000,000	'	'	'	'	'	'	'	'
Percentage Of Finder's Fee Paid to Consultants	'	'	7.00%	'	'	'	'	'	'
Payments for Fees	'	'	'	'	'	$3,500	'	'	'
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	'	'	'	'	'	'	3,000,000	'	'
Exercise Price of Warrant	$0.04	'	$0.04	'	'	'	$0.04	$0.20	$0.10