HK EBUS (HKEB) 10-Q 16 Apr 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - $ / shares	Apr. 16, 2018	Feb. 28, 2018
Details
Registrant Name		HK EBUS Corp
Registrant CIK		1,350,421
SEC Form		10-Q
Period End date		Feb. 28, 2018
Fiscal Year End		--05-31
Trading Symbol		hkeb
Tax Identification Number (TIN)		262,113,613
Number of common stock shares outstanding	992,192
Filer Category		Smaller Reporting Company
Current with reporting		Yes
Voluntary filer		No
Well-known Seasoned Issuer		No
Amendment Flag		false
Document Fiscal Year Focus		2,018
Document Fiscal Period Focus		Q3
Entity Incorporation, State Country Name		Nevada
Entity Address, Address Line One		800 E. Colorado Blvd., Suite 888
Entity Address, City or Town		Pasadena
Entity Address, State or Province		CA
Entity Address, Postal Zip Code		91,101
City Area Code		626
Local Phone Number		683-7330
Entity Listing, Par Value Per Share	$ 0.00001

Condensed Balance Sheet (Februa

Condensed Balance Sheet (February 28, 2018 unaudited) - USD ($)	Feb. 28, 2018	May 31, 2017
Current assets
Cash	$ 10,650	$ 8,611
Total assets (all current)	10,650	8,611
Current liabilities
Accounts payable	2,241	990
Due to related party	53,859	103,859
Total current liabilities	56,100	104,849
Non-Current Liabilities
Due to related party, net of current portion	175,000	105,000
Total liabilities	231,100	209,849
Stockholders' deficit
Common Stock, Value, Issued	991	991
Additional paid-in capital	7,043,222	7,043,222
Accumulated deficit	(7,264,663)	(7,245,451)
Total stockholders' deficit	(220,451)	(201,239)
Total liabilities and stockholders' deficit	$ 10,650	$ 8,611

Condensed Balance Sheet (Febru3

Condensed Balance Sheet (February 28, 2018 unaudited) - Parenthetical - $ / shares	Feb. 28, 2018	May 31, 2017
Details
Preferred Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	100,000,000	100,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Shares, Issued	992,192	992,192
Common Stock, Shares, Outstanding	992,192	992,192

Condensed Statements of Operati

Condensed Statements of Operations (unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Feb. 28, 2018	Feb. 28, 2017	Feb. 28, 2018	Feb. 28, 2017
Operating Expenses
General and administrative	$ 5,339	$ 8,487	$ 19,212	$ 22,001
Total operating expenses	5,339	8,487	19,212	22,001
Loss from operations	(5,339)	(8,487)	(19,212)	(22,001)
Net Income (Loss)	$ (5,339)	$ (8,487)	$ (19,212)	$ (22,001)
Basic and diluted loss per common share:	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)
Weighted average number of shares outstanding	992,192	992,192	992,192	992,192

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (unaudited) - USD ($)	9 Months Ended
	Feb. 28, 2018	Feb. 28, 2017
Operating Activities
Net Income (Loss)	$ (19,212)	$ (22,001)
Changes to operating assets and liabilities:
Accounts payable	1,251	3,750
Accrued interest	0	0
Net cash provided by (used in) operating activities	(17,961)	(18,251)
Financing Activities:
Due to related party	20,000	10,000
Net cash provided by financing activities	20,000	10,000
Net increase (decrease) in cash	2,039	(8,251)
Cash at the beginning of period	8,611	14,624
Cash at the end of period	10,650	6,373
Supplemental Cash Flow Information
Interest Paid	0	0
Income Taxes Paid, Net	$ 0	$ 0

Note 1 - Organization and Natur

Note 1 - Organization and Nature of Operations	9 Months Ended
	Feb. 28, 2018
Notes
Note 1 - Organization and Nature of Operations	NOTE 1. ORGANIZATION AND NATURE OF OPERATIONS HK eBus Corporation, formerly known as Rambo Medical Group, Inc., was incorporated in the State of Nevada on November 18, 2005. On October 14, 2009, the Company filed a Certificate of Amendment to its Articles of Incorporation to increase its shares of authorized common stock from 100,000,000 to 300,000,000 and to change its name from Cobra Oil and Gas Company to Viper Resources, Inc. The Company was formed to engage in identifying, investigating, exploring, and where determined advantageous, developing, mining, refining, and marketing oil and gas. The Company may also engage in any other business permitted by law, as designated by the Board of Directors of the Company. On April 25, 2011, the Company’s previous management was replaced in its entirety. In May 2012, the Company’s management determined to discontinue its oil and gas operations, and attempt to acquire other assets or business operations that will maximize shareholder value. On August 31, 2015, the Company changed its name to HK EBUS Corporation and changed its ticker symbol to HKEB.

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Feb. 28, 2018
Notes
Note 2 - Basis of Presentation and Summary of Significant Accounting Policies	NOTE 2. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of significant accounting policies of HK eBus Corporation (hereinafter the “Company”), a company organized in the state of Nevada (A Development Stage Company) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity. The Company has not realized significant revenues from its planned principal business purpose and is considered to be in its development state in accordance with ASC 915, “Development Stage Entities”, formerly known as SFAS 7, “Accounting and Reporting by Development State Enterprises.” Basis of Presentation Our financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The preparation of our financial statements requires us to make estimates and assumptions that affect, among other areas, the reported amounts of trade receivable reserves and inventory reserves, impairment of long-lived assets, and recoverability of deferred tax assets. These estimates and assumptions also impact revenues, expenses and the disclosures in our financial statements and accompanying notes. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ from these estimates and assumptions. Development Stage The Company is currently in the development stage and has no significant operations. On August 9, 2013, the Company effected a 1-for-100 reverse split of the outstanding common stock. The accompanying financial statements and notes to the financial statements give retroactive effect to the reverse stock split for all periods presented. Fair Value Measurements In January 2010, the FASB ASC Topic 825, Financial Instruments Fair Value Measurements and Disclosures, Various inputs are considered when determining the value of the Company’s investments and long-term debt. The inputs or methodologies used for valuing securities are not necessarily an indication of the risk associated with investing in these securities. These inputs are summarized in the three broad levels listed below. · · · The Company’s adoption of FASB ASC Topic 825 effectively at the inception did not have a material impact on the Company’s financial statements. The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. The Company does not have financial assets as an investment carried at fair value on a recurring basis as of February 28, 2018 and 2017. The availability of inputs observable in the market varies from instrument to instrument and depends on a variety of factors including the type of instrument, whether the instrument is actively traded, and other characteristics particular to the transaction. For many financial instruments, pricing inputs are readily observable in the market, the valuation methodology used is widely accepted by market participants, and the valuation does not require significant management discretion. For other financial instruments, pricing inputs are less observable in the market and may require management judgment. As of February 28, 2018 and 2017, the Company had assets and liabilities in cash, property and equipment that were fully depreciated, and various payables. Management believes that they are being presented at their fair market value. Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make certain estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The Company is subject to uncertainty of future events, economic, environmental and political factors and changes in the Company's business environment; therefore, actual results could differ from these estimates. Accordingly, accounting estimates used in the preparation of the Company's financial statements will change as new events occur and that more experience is acquired, as additional information is obtained and as the Company's operating environment changes. Changes are made in estimates as circumstances warrant. Such changes in estimates and refinement of estimation methodologies are reflected in the statements. Cash and Cash Equivalents Cash and cash equivalents include short-term, highly liquid investments with maturities of less than three months when acquired. The Company had $10,650 and $8,611 in cash on February 28, 2018 and May 31, 2017, respectively. The Company had no cash equivalent on February 28, 2018 and May 31, 2017. Accounts Payable Services and goods received from vendors and billed but not yet paid are recorded as accounts payable in periods when the services and goods were received. As of February 28, 2018, $2,241 was recorded as accounts payable. The balance of accounts payable was $2,241 and $990 as of February 28, 2018 and May 31, 2017, respectively.

Note 3 - Going Concern

Note 3 - Going Concern	9 Months Ended
	Feb. 28, 2018
Notes
Note 3 - Going Concern	NOTE 3. GOING CONCERN Under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading, or seeking protection from creditors pursuant to laws or regulations. Accordingly, assets and liabilities are recorded on the basis that the entity will be able to realize its assets and discharge its liabilities in the normal course of business. The future of the Company is dependent upon its ability to obtain financing and upon future profitable operations from the development of its planned business. Management has plans to seek additional capital through a public or private offering of equity or debt securities, or by other means. These conditions raise substantial doubt about the Company's ability to continue as a going concern. These financial statements do not include any adjustments that might arise from this uncertainty. There can be no assurance that sufficient funds required during the next year or thereafter will be generated from operations or that funds will be available from external sources such as debt or equity financings or other potential sources. The lack of additional capital resulting from the inability to generate cash flow from the operations or to raise capital from external sources would force the Company to substantially curtail or cease operations and would, therefore, have a material adverse effect on its business. Furthermore, there can be no assurance that any such required funds, if available, will be available on attractive terms or that they will not have a significant dilutive effect on the Company's existing stockholders. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might necessary in the event the Company cannot continue in existence.

Note 4 - Related Party Transact

Note 4 - Related Party Transactions	9 Months Ended
	Feb. 28, 2018
Notes
Note 4 - Related Party Transactions	NOTE 4. RELATED PARTY TRANSACTIONS On May 31, 2012, ACI made a non-interest bearing, unsecured loan to the Company in the amount of $30,000, due on May 31, 2020. On December 18, 2012, ACI made another non-interest bearing, unsecured loan to the Company in the amount of $20,000, due on December 18, 2019. On May 16, 2013, ACI made a non-interest bearing, unsecured loan to the Company in the amount of $5,000, due on May 16, 2020. On November 4, 2013, ACI made a non-interest bearing, unsecured loan to the Company in the amount of $10,000, due on November 4, 2020. During 2013, American Compass Inc. (“ACI”), a related party based upon the beneficial ownership of the Company held by certain key management of ACI, paid $28,859 in legal fees and $5,000 in auditing fees on behalf of the Company. As of November 30, 2013, ACI paid a total of $33,859 in legal and auditing fees on behalf of the Company, due upon request. On April 17, 2014, ACI made a non-interest bearing, unsecured loan to the Company in the amount of $10,000, due on April 17, 2018. On June 30, 2014, ACI made a non-interest bearing, unsecured loan to the Company in the amount of $10,000, due on June 30, 2018. On November 19, 2014, ACI made a non-interest bearing, unsecured loan to the Company in the amount of $10,000, due on November 19, 2019. On February 4, 2015, June 24, 2015, September 30, 2015, October 21, 2015 and November 18, 2015, ACI made non-interest bearing, unsecured loans to the Company in the amounts of $10,000, $10,000, $10,000, $10,000 and $20,000, respectively, due on February 4, 2020, June 24, 2020, September 30, 2020, October 21, 2020 and November 18, 2020, respectively. On January 23, 2017, May 9, 2017 and December 14, 2017, ACI made non-interest bearing, unsecured loans to the Company in the amount of $10,000 in each instance, due on January 23, 2020, May 9, 2020 and December 14, 2020, respectively. On January 12, 2018, ACI made a non-interest bearing, unsecured loan to the Company in the amount of $10,000, due on January 12, 2021. As of February 28, 2018, the total balance due to ACI is $228,859.

Note 5 - Common Stock

Note 5 - Common Stock	9 Months Ended
	Feb. 28, 2018
Notes
Note 5 - Common Stock	NOTE 5. COMMON STOCK The Company is authorized to issue 100,000,000 shares of preferred stock with a par value of $.00001. The Company is also authorized to issue 300,000,000 shares of common stock with a par value of $.00001. On May 6, 2008, the Company effected a 35-for-1 forward split of its outstanding shares of common stock. On July 20, 2010, the Company issued 50,000 shares of common stock to investors at a price of $2 per unit for a total of $100,000. The Company issued a total of 0.15 million shares of common stock to compensate its officers during the fiscal year of 2012. In order to seek alternative business development and future merging and stock offering, on August 8, 2013, the Company effected a 1-for-100 reverse stock split of the Company’s outstanding shares of common stock and changed its name to Rambo Medical Group Inc. There were 992,192 shares issued and outstanding as of both February 28, 2018 and May 31, 2017.

Note 6 - Warrants

Note 6 - Warrants	9 Months Ended
	Feb. 28, 2018
Notes
Note 6 - Warrants	NOTE 6. WARRANTS As of May 31, 2008, the Company had 10,000 common stock purchase warrants outstanding, originally sold as part of a unit, allowing the holder to purchase one share of common stock at an exercise price of $40, anytime through May 15, 2011. In fiscal year 2009, the Company sold 10,000 units to an investor for cash at a price of $25 per unit for aggregate proceeds of $250,000. Each unit consists of one share of common stock and one warrant to purchase one share of common stock at an exercise price of $40, anytime through June 9, 2011. As of May 31, 2009, none of the warrants had been exercised, leaving a year-end balance of 20,000 warrants. The aggregate value of the units equal to $250,000 was assigned to the common stock as the warrants are non-detachable. In fiscal year 2010, the Company sold 20,252 units to investors for cash at prices ranging from $17 - $100 per unit, or an aggregate of $1,250,000. Each unit consists of one share of common stock, and one warrant to purchase one share of common stock at exercise prices ranging from of $20 - $125, anytime through expiration dates from June 2012 through February 2013. The entire value of the units was assigned to the common stock as the warrants are non-detachable. As of May 31, 2010, none of the warrants had been exercised or had expired, leaving a year-end balance of 40,252 warrants. During the year ended May 31, 2011, the Company sold 50,000 units to investors at a price of $2 per unit for an aggregate of $100,000. Each unit consists of one share of common stock, and one warrant to purchase one share of common stock at an exercise price of $2.50, anytime through expiration date of July 2013. The entire value of the units was assigned to the common stock as the warrants are non-detachable. As of May 31, 2011, none of the warrants had been exercised. During the fiscal year of 2011, 10,000 warrants expired, leaving a year-end balance of 80,252 warrants. During the year ended May 31, 2012, 10,000 warrants expired, leaving a year-end balance of 70,252 warrants. During the year ended May 31, 2013, 20,252 warrants expired, leaving a year-end balance of 50,000 warrants. During the year ended May 31, 2014, 50,000 warrants expired, leaving a year-end balance of 0 warrants. During the quarter ended February 28, 2018, there were no warrants outstanding.

Note 7 - Subsequent Events

Note 7 - Subsequent Events	9 Months Ended
	Feb. 28, 2018
Notes
Note 7 - Subsequent Events	NOTE 7. SUBSEQUENT EVENTS The Company does not have any subsequent events to report as of April 16, 2018. These financial statements were approved by the Company's management and are available for issuance as of April 16, 2018. Subsequent events have been evaluated through April 16, 2018.

Note 2 - Basis of Presentatio13

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies: Basis of Presentation (Policies)	9 Months Ended
	Feb. 28, 2018
Policies
Basis of Presentation	Basis of Presentation Our financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The preparation of our financial statements requires us to make estimates and assumptions that affect, among other areas, the reported amounts of trade receivable reserves and inventory reserves, impairment of long-lived assets, and recoverability of deferred tax assets. These estimates and assumptions also impact revenues, expenses and the disclosures in our financial statements and accompanying notes. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ from these estimates and assumptions.

Note 2 - Basis of Presentatio14

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies: Development Stage (Policies)	9 Months Ended
	Feb. 28, 2018
Policies
Development Stage	Development Stage The Company is currently in the development stage and has no significant operations. On August 9, 2013, the Company effected a 1-for-100 reverse split of the outstanding common stock. The accompanying financial statements and notes to the financial statements give retroactive effect to the reverse stock split for all periods presented.

Note 2 - Basis of Presentatio15

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies: Fair Value Measurements (Policies)	9 Months Ended
	Feb. 28, 2018
Policies
Fair Value Measurements	Fair Value Measurements In January 2010, the FASB ASC Topic 825, Financial Instruments Fair Value Measurements and Disclosures, Various inputs are considered when determining the value of the Company’s investments and long-term debt. The inputs or methodologies used for valuing securities are not necessarily an indication of the risk associated with investing in these securities. These inputs are summarized in the three broad levels listed below. · · · The Company’s adoption of FASB ASC Topic 825 effectively at the inception did not have a material impact on the Company’s financial statements. The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. The Company does not have financial assets as an investment carried at fair value on a recurring basis as of February 28, 2018 and 2017. The availability of inputs observable in the market varies from instrument to instrument and depends on a variety of factors including the type of instrument, whether the instrument is actively traded, and other characteristics particular to the transaction. For many financial instruments, pricing inputs are readily observable in the market, the valuation methodology used is widely accepted by market participants, and the valuation does not require significant management discretion. For other financial instruments, pricing inputs are less observable in the market and may require management judgment. As of February 28, 2018 and 2017, the Company had assets and liabilities in cash, property and equipment that were fully depreciated, and various payables. Management believes that they are being presented at their fair market value.

Note 2 - Basis of Presentatio16

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies: Use of Estimates (Policies)	9 Months Ended
	Feb. 28, 2018
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make certain estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The Company is subject to uncertainty of future events, economic, environmental and political factors and changes in the Company's business environment; therefore, actual results could differ from these estimates. Accordingly, accounting estimates used in the preparation of the Company's financial statements will change as new events occur and that more experience is acquired, as additional information is obtained and as the Company's operating environment changes. Changes are made in estimates as circumstances warrant. Such changes in estimates and refinement of estimation methodologies are reflected in the statements.

Note 2 - Basis of Presentatio17

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	9 Months Ended
	Feb. 28, 2018
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include short-term, highly liquid investments with maturities of less than three months when acquired. The Company had $10,650 and $8,611 in cash on February 28, 2018 and May 31, 2017, respectively. The Company had no cash equivalent on February 28, 2018 and May 31, 2017.

Note 2 - Basis of Presentatio18

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies: Accounts Payable (Policies)	9 Months Ended
	Feb. 28, 2018
Policies
Accounts Payable	Accounts Payable Services and goods received from vendors and billed but not yet paid are recorded as accounts payable in periods when the services and goods were received. As of February 28, 2018, $2,241 was recorded as accounts payable. The balance of accounts payable was $2,241 and $990 as of February 28, 2018 and May 31, 2017, respectively.

Note 1 - Organization and Nat19

Note 1 - Organization and Nature of Operations (Details)	9 Months Ended
	Feb. 28, 2018
Details
Entity Incorporation, State Country Name	Nevada
Entity Incorporation, Date of Incorporation	Nov. 18, 2005

Note 2 - Basis of Presentatio20

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies: Cash and Cash Equivalents (Details) - USD ($)	Feb. 28, 2018	May 31, 2017
Details
Cash	$ 10,650	$ 8,611
Cash Equivalents, at Carrying Value	$ 0	$ 0

Note 2 - Basis of Presentatio21

Note 2 - Basis of Presentation and Summary of Significant Accounting Policies: Accounts Payable (Details) - USD ($)	Feb. 28, 2018	May 31, 2017
Details
Accounts payable	$ 2,241	$ 990

Note 4 - Related Party Transa22

Note 4 - Related Party Transactions (Details)	9 Months Ended
	Feb. 28, 2018USD ($)
Due to Related Parties	$ 228,859
On May 31, 2012
Related Party Transaction, Description of Transaction	ACI made a non-interest bearing, unsecured loan to the Company
Related Party Transaction, Amounts of Transaction	$ 30,000
On December 18, 2012
Related Party Transaction, Description of Transaction	ACI made another non-interest bearing, unsecured loan to the Company
Related Party Transaction, Amounts of Transaction	$ 20,000
On May 16, 2013
Related Party Transaction, Description of Transaction	ACI made a non-interest bearing, unsecured loan to the Company
Related Party Transaction, Amounts of Transaction	$ 5,000
On November 4, 2013
Related Party Transaction, Description of Transaction	ACI made a non-interest bearing, unsecured loan to the Company
Related Party Transaction, Amounts of Transaction	$ 10,000
During 2,013
Related Party Transaction, Description of Transaction	American Compass Inc. (“ACI”), a related party based upon the beneficial ownership of the Company held by certain key management of ACI, paid $28,859 in legal fees and $5,000 in auditing fees on behalf of the Company
Related Party Transaction, Amounts of Transaction	$ 33,859
On April 17, 2014
Related Party Transaction, Description of Transaction	ACI made a non-interest bearing, unsecured loan to the Company
Related Party Transaction, Amounts of Transaction	$ 10,000
On June 30, 2014
Related Party Transaction, Description of Transaction	ACI made a non-interest bearing, unsecured loan to the Company
Related Party Transaction, Amounts of Transaction	$ 10,000
On November 19, 2014
Related Party Transaction, Description of Transaction	ACI made a non-interest bearing, unsecured loan to the Company
Related Party Transaction, Amounts of Transaction	$ 10,000
On February 4
Related Party Transaction, Description of Transaction	ACI made non-interest bearing, unsecured loans to the Company
Related Party Transaction, Amounts of Transaction	$ 10,000
June 24, 2015
Related Party Transaction, Description of Transaction	ACI made non-interest bearing, unsecured loans to the Company
Related Party Transaction, Amounts of Transaction	$ 10,000
September 30, 2015
Related Party Transaction, Description of Transaction	ACI made non-interest bearing, unsecured loans to the Company
Related Party Transaction, Amounts of Transaction	$ 10,000
October 21, 2015
Related Party Transaction, Description of Transaction	ACI made non-interest bearing, unsecured loans to the Company
Related Party Transaction, Amounts of Transaction	$ 10,000
November 18, 2015
Related Party Transaction, Description of Transaction	ACI made non-interest bearing, unsecured loans to the Company
Related Party Transaction, Amounts of Transaction	$ 20,000
January 23, 2017
Related Party Transaction, Description of Transaction	ACI made non-interest bearing, unsecured loans to the Company
Related Party Transaction, Amounts of Transaction	$ 10,000
May 9, 2017
Related Party Transaction, Description of Transaction	ACI made non-interest bearing, unsecured loans to the Company
Related Party Transaction, Amounts of Transaction	$ 10,000
January 12, 2018
Related Party Transaction, Description of Transaction	ACI made a non-interest bearing, unsecured loan to the Company
Related Party Transaction, Amounts of Transaction	$ 10,000

Note 5 - Common Stock (Details)

Note 5 - Common Stock (Details) - $ / shares	Feb. 28, 2018	May 31, 2017
Details
Preferred Stock, Shares Authorized	100,000,000	100,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares, Issued	992,192	992,192
Common Stock, Shares, Outstanding	992,192	992,192

Note 6 - Warrants (Details)

Note 6 - Warrants (Details) - shares	Feb. 28, 2018	May 31, 2014	May 31, 2013	May 31, 2012	May 31, 2011	May 31, 2010	May 31, 2008
Details
Common stock purchase warrants outstanding	0	0	50,000	70,252	80,252	40,252	10,000