Zinco do Brasil 10-Q/A 28 Jan 14 2014 Q2 Quarterly report (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Nov. 30, 2013	Jan. 21, 2014
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Nov-13	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Trading Symbol	'ZNBR	'
Entity Common Stock, Shares Outstanding	'	26,020,826
Entity Registrant Name	'Zinco do Brasil, Inc.	'
Entity Central Index Key	'0001368055	'
Current Fiscal Year End Date	'--05-31	'
Entity Filer Category	'Smaller Reporting Company	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Nov. 30, 2013	31-May-13
Current assets:	'	'
Cash	$0	$687
Total current assets	0	687
Other assets:	'	'
Deposit on acquisition of Zinco do Brasil, Inc.	240,024	210,320
TOTAL ASSETS	240,024	211,007
Current liabilities:	'	'
Accounts payable and accrued expenses	1,428,690	1,515,857
Accrued interest	498,547	940,089
Related party payable	79,346	35,841
Turigay judgement payable	1,243,164	0
Derivative liabilities	65,848	499,646
Short-term debt	0	735,329
Convertible debt - related party, net of unamortized discount of $- and $492 as of November 30, 2013 and May 31, 2013, respectively	32,000	31,508
Convertible debt, net of unamortized discount of $- and $51,156 as of November 30, 2013 and May 31, 2013, respectively	1,245,000	1,173,844
Total current liabilities	4,592,595	4,932,114
Total liabilities	4,592,595	4,932,114
Stockholders' Deficit:	'	'
Common stock: $0.0001 par value; 300,000,000 shares authorized; 26,020,826 and 23,563,850 shares issued and outstanding as of November 30, 2013 and May 31, 2013, respectively	2,602	2,356
Additional paid-in capital	42,084,312	41,678,431
Accumulated other comprehensive income	212,324	212,324
Accumulated deficit	-46,620,220	-46,582,584
Total stockholders' deficit of Zinco Do Brasil, Inc.	-4,319,712	-4,688,248
Non-controlling interest	-32,859	-32,859
Total equity	-4,352,571	-4,721,107
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	240,024	211,007
Series A Preferred Stock [Member]	'	'
Stockholders' Deficit:	'	'
Preferred Stock, Value, Issued	0	0
Total equity	0	0
Series B Preferred Stock [Member]	'	'
Stockholders' Deficit:	'	'
Preferred Stock, Value, Issued	0	0
Series C Preferred Stock [Member]	'	'
Stockholders' Deficit:	'	'
Preferred Stock, Value, Issued	1,075	1,075
Total equity	1,075	1,075
Series D Preferred Stock [Member]	'	'
Stockholders' Deficit:	'	'
Preferred Stock, Value, Issued	195	150
Total equity	$195	$150

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Nov. 30, 2013	31-May-13
Convertible Debt Related Party Unamortized Discount	$0	$492
Convertible Debt Unamortized Discount	$0	$51,156
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	26,020,826	23,563,850
Common stock, shares outstanding	26,020,826	23,563,850
Series A Preferred Stock [Member]	'	'
Preferred stock par value	$0.00	$0.00
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock [Member]	'	'
Preferred stock par value	$0.00	$0.00
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series C Preferred Stock [Member]	'	'
Preferred stock par value	$0.00	$0.00
Preferred stock, shares authorized	1,100,000	1,100,000
Preferred stock, shares issued	1,074,999	1,074,999
Preferred stock, shares outstanding	1,074,999	1,074,999
Series D Preferred Stock [Member]	'	'
Preferred stock par value	$0.00	$0.00
Preferred stock, shares authorized	1,200,000	1,200,000
Preferred stock, shares issued	195,000	150,000
Preferred stock, shares outstanding	195,000	150,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Loss (USD $)	3 Months Ended		6 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2012
Professional fees	$56,063	$88,428	$141,516	$146,831
Selling, general and administrative expenses	169,993	243,812	400,952	753,394
Total operating expenses	226,056	332,240	542,468	900,225
Loss from operations	-226,056	-332,240	-542,468	-900,225
Other (income) expense:	'	'	'	'
Derivatives (gain) loss	-254,040	3,708	-528,959	-391,492
Interest expense	165,695	444,072	401,229	911,293
Loss on foreign currency transactions	39,289	0	48,149	0
Gain on settlement of debt and accrued interest	-425,251	0	-425,251	0
Loss on extinguishment of debt	0	0	0	631,476
Debt conversion expense	0	890,685	0	1,857,432
Total other (income) expense	-474,307	1,338,465	-504,832	3,008,709
Net income (loss)	248,251	-1,670,705	-37,636	-3,908,934
Deemed dividend related to incremental beneficial conversion feature on preferred stock	0	0	-95,195	0
Preferred dividends	-58,340	0	-111,189	0
Net income (loss) attributable to common stockholders	189,911	-1,670,705	-244,020	-3,908,934
Basic and diluted income (loss) per common share:	$0.01	($0.09)	($0.01)	($0.25)
Weighted average number of common shares outstanding - basic and diluted	24,959,984	18,990,588	24,254,246	15,635,661
Comprehensive income (loss)	'	'	'	'
Net income (loss)	248,251	-1,670,705	-37,636	-3,908,934
Foreign currency translation adjustments	0	-45,342	0	-62,894
Total comprehensive income (loss)	$248,251	($1,716,047)	($37,636)	($3,971,828)

Consolidated_Statement_of_Stoc

Consolidated Statement of Stockholders' Equity Deficit (USD $)	Total	Series A Preferred Stock [Member]	Series C Preferred Stock [Member]	Series D Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	Accumulated Other Comprehensive Income [Member]	Accumulated Deficit [Member]	Non-Controlling Interest [Member]
Balance at May. 31, 2013	($4,721,107)	$0	$1,075	$150	$2,356	$41,678,431	$0	$212,324	($46,582,584)	($32,859)
Balance (in shares) at May. 31, 2013	'	0	1,074,999	150,000	23,563,850	'	'	'	'	'
Stock issued for deposit on Ouro do Brasil transaction	29,704	'	'	'	246	29,458	'	'	'	'
Stock issued for deposit on Ouro do Brasil transaction (in shares)	2,456,976	'	'	'	2,456,976	'	'	'	'	'
Issuance of Series D convertible preferred stock for cash (in shares)	'	0	0	45,000	0	'	'	'	'	'
Issuance of Series D convertible preferred stock for cash	354,839	0	0	45	0	354,794	0	0	0	0
Stock-based compensation -warrants	21,629	0	0	0	0	21,629	0	0	0	0
Preferred Dividends	111,189	0	0	0	0	0	0	0	0	0
Deemed dividends on preferred stock due to beneficial conversion feature	95,195	0	0	0	0	0	0	0	0	0
Net loss	-37,636	0	0	0	0	0	0	0	-37,636	0
Balance at Nov. 30, 2013	($4,352,571)	$0	$1,075	$195	$2,602	$42,084,312	$0	$212,324	($46,620,220)	($32,859)
Balance (in shares) at Nov. 30, 2013	'	0	1,074,999	195,000	26,020,826	'	'	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	6 Months Ended
	Nov. 30, 2013	Nov. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net loss	($37,636)	($3,908,934)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Gain on derivatives	-528,959	-391,492
Stock-based compensation	21,629	460,097
Amortization of debt discount	53,648	247,311
Loss on debt extinguishment	0	631,476
Loss on foreign currency transactions	48,149	0
Gain on settlement of debt and accrued interest	-425,251	0
Gain on settlement of accrued expenses	0	-24,583
Debt conversion expense	0	1,857,432
Changes in operating assets and liabilities:	'	'
Accounts payable and accrued expenses	354,228	833,657
NET CASH USED IN OPERATIONS	-514,192	-295,036
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from issuance of Series D convertible preferred stock	450,000	0
Proceeds from issuance of convertible debt	20,000	0
Proceeds from issuance of convertible debt - related party	0	32,000
Advances from related parties	90,436	67,600
Payments on advances from related parties	-46,931	-103,500
CASH PROVIDED BY FINANCING ACTIVITIES	513,505	-3,900
NET CHANGE IN CASH AND CASH EQUIVALENTS	-687	-298,936
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	687	299,298
CASH AND CASH EQUIVALENTS AT END OF PERIOD	0	362
SUPPLEMENTAL CASH FLOW INFORMATION	'	'
Income taxes	0	0
Interest	12,883	0
NONCASH INVESTING AND FINANCING ACTIVITIES	'	'
Debt discount due to common stock issued with debt and beneficial conversion feature	0	1,953
Common stock issued to settle accrued expenses	95,161	68,056
Conversion of convertible debt and accrued interest to equity	0	3,460,496
Interest converted to debt principal	0	25,000
Conversion of Series A Preferred Stock to common stock	0	416
Fair value of common stock issued as a deposit to Sellers of Zinco do Brasil, Inc.	$29,704	$14,731,927

ORGANIZATION_AND_OPERATIONS

ORGANIZATION AND OPERATIONS	6 Months Ended
	Nov. 30, 2013
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
ORGANIZATION AND OPERATIONS	'
	NOTE 1 - ORGANIZATION AND OPERATIONS
	Zinco Do Brasil, Inc. (formerly TurkPower Corporation) (the “Company”) was incorporated in Delaware on November 4, 2004 as Global Ink Supply Company and was organized for the purpose of developing an e-commerce website to sell ink printer cartridges and toner. On September 28, 2012, we (i) changed our name to Zinco do Brasil, Inc., (ii) effected a reverse split on a 1:15 basis and (iii) increased the number of our authorized shares of capital stock from 310,000,000 shares to 810,000,000 of which 800,000,000 shares are common stock with a par value $0.0001 per share and 10,000,000 shares are preferred stock with a par value $0.0001 per share.
	On August 14, 2012, the Company entered into a Binding Agreement (the “Agreement”) with Ouro do Brasil Holdings Ltd. (“OBH”) and IMS Engenharia Mineral Ltda. (“IMS”) for the proposed acquisition of 99.9% (the “Transaction”) of the capital stock of Zinco do Brasil Mineracao Ltda., a company to be formed under the laws of Brazil (“ZBM”), which will be owned by OBH and IMS. Pursuant to the Agreement, the Company will acquire 99.9% of the total capitalization of ZBM in exchange for (i) 7,166,667 newly issued shares of the Company’s restricted common stock, par value $0.001 per share (the “Common Stock”), to OBH (the “OBH Shares”) and (ii) 1,075,000 shares of a newly-created Series C Preferred Stock, par value $0.0001 per share, to IMS (the “IMS Shares”). At the closing of the Transaction (the “Closing”) all officers, directors and shareholders holding 10% or more of the Company’s Common Stock shall enter into lock-up agreements.
	The Company has issued all of the OBH Shares to OBH and the IMS Shares to IMS.
	In connection with the Transaction, the Company will convert an aggregate of approximately $5,000,000 of outstanding debt into approximately 3,333,333 shares of the Company’s Common Stock. In addition, following the closing of the proposed transaction, the Company shall consummate a private placement offering of $300,000 secured convertible notes and, within six months of closing the proposed transaction, the Company must: (i) raise up to $6,000,000 or such amount necessary to satisfy payment to Vale S.A. to complete the acquisition of the zinc mine; and (ii) raise $17,000,000 on or before the anniversary of the closing for working capital and general corporate purposes (collectively, the “Financing Conditions”). If the Financing Conditions are not met, IMS shall have the right of rescission provided that IMS has not converted any of its IMS Shares into Common Stock.
	The Agreement has been extended on multiple occasions in part, as a result of the substantial, partial performance made by the Company in its efforts to complete the acquisition, including the delivery of all shares of common stock and Series C Preferred Stock, as well as the conversion of an aggregate of $4,343,364 of convertible debt and related accrued interest into shares of common stock at $1.50 per share. The Company continues to devote all its efforts and operations toward the preparation of engaging in mining operations upon consummation of the transaction.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Nov. 30, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of presentation
	The accompanying interim consolidated financial statements as of and for the six months ended November 30, 2013 and 2012 are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required for complete financial statements.  In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included.  The results of operations realized during an interim period are not necessarily indicative of results to be expected for a full year.  These financial statements should be read in conjunction with the information filed with the SEC as part of the Company’s Annual Report on Form 10-K/A, which was filed on September 20, 2013.
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company’s wholly owned US subsidiary, TurkPower USA Corporation and its foreign subsidiary, Turkpower Enerji San. Ve Tic. A.S., of which the Company has a 99.8% controlling interest. All significant intercompany balances and transactions have been eliminated in the consolidation.
	Use of estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates.
	Fair value of financial instruments
	The carrying value of cash and cash equivalents, accounts payable and accrued expenses, and debt approximate their fair values because of the short-term nature of these instruments. Management believes the Company is not exposed to significant interest or credit risks arising from these financial instruments.
	Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable.
	•	Level 1 -	Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets.
	•	Level 2 -	Quoted prices for similar assets and liabilities in active markets; quoted prices included for identical or similar assets and liabilities that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. These are typically obtained from readily-available pricing sources for comparable instruments.
	•	Level 3 -	Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own beliefs about the assumptions that market participants would use in pricing the asset or liability, based on the best information available in the circumstances.
	The following table presents the derivative financial instruments, the Company’s only financial liabilities measured and recorded at fair value on the Company’s consolidated balance sheets on a recurring basis, and their level within the fair value hierarchy as of November 30, 2013:
			Amount			Level 1			Level 2		Level 3
	Embedded conversion derivative liability		$	10,935		$	-		$	-	$	10,935
	Warrant derivative liabilities			54,913			-			-		54,913
	Total		$	65,848		$	-		$	-	$	65,848
	The following table presents the derivative financial instruments, the Company’s only financial liabilities measured and recorded at fair value on the Company’s consolidated balance sheets on a recurring basis, and their level within the fair value hierarchy as of May 31, 2013:
			Amount			Level 1			Level 2		Level 3
	Embedded conversion derivative liability		$	67,004		$	-		$	-	$	67,004
	Warrant derivative liabilities			432,642			-			-		432,642
	Total		$	499,646		$	-		$	-	$	499,646
	The following table provides a summary of the changes in fair value, including net transfers in and/or out, of the derivative financial instruments, measured at fair value on a recurring basis using significant unobservable inputs:
	Balance at May 31, 2013		$	499,646
	Fair value of warrant derivative liabilities at issuance			95,161
	Unrealized derivative gains included in other expense			-528,959
	Balance at November 30, 2013		$	65,848
	The fair value of the derivative liabilities are calculated at the time of issuance and the Company records a derivative liability for the calculated value. Changes in the fair value of the derivative liabilities are recorded in other income (expense) in the consolidated statements of operations and comprehensive loss.
	Beginning December 1, 2012, the Company used the Lattice model to value derivative instruments issued subsequent to November 30, 2012. The change is considered a change in estimate and is applied prospectively. For warrants issued prior to December 1, 2012, the Company continued to use the Black Scholes model.
	As of November 30, 2013, there were a total of 350,003 derivative warrants outstanding, all of which were valued using the Lattice model.
	The following are the assumptions used for derivative instruments valued using the Black Scholes option pricing model:
			November 30, 2013				May 31, 2013
	Market value of stock on measurement date		$	0.375			$	1.8
	Risk-free interest rate			0.06	%			0.04	%
	Dividend yield			0	%			0	%
	Volatility factor			312	%			49 - 50	%
	Term			0.17 year				0.25 - 0.31 year
	The following are the assumptions used for derivative instruments valued using the Lattice model:
			Initial Valuations				November 30,
							2013
	Market value of common stock on measurement date		$	1.48 – 1.67			$	0.375
	Adjusted exercise price		$	1.99 – 2.25			$	2.18 - 2.43
	Risk free interest rate			0.60 – 0.66	%			0.28 - 0.42	%
	Warrant lives in years			3				2.07 - 2.58
	Expected volatility			158 - 159	%			159 - 162	%
	Expected dividend yields			0	%			0	%
	Offering price range		$	1.32 - 2.51			$	1.04 - 2.51
	The Company has considered the provisions of ASC 480, Distinguishing Liabilities from Equity, as the conversion feature embedded in each debenture could result in the note principal being converted to a variable number of the Company’s common shares.
	Reclassification
	Certain accounts in the prior period were reclassified to conform with the current period financial statements presentation.

GOING_CONCERN

GOING CONCERN	6 Months Ended
	Nov. 30, 2013
Going Concern [Abstract]	'
GOING CONCERN	'
	NOTE 3 - GOING CONCERN
	As shown in the accompanying consolidated financial statements, the Company had a net loss of $37,636 for the six months ended November 30, 2013 and had a working capital deficit as of November 30, 2013 of $4,592,595. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.
	The Company intends to raise additional working capital either through debt or equity financing. The consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

DEPOSIT_ON_ACQUISITION_OF_ZINC

DEPOSIT ON ACQUISITION OF ZINCO DO BRASIL MINERACAO LTDA.	6 Months Ended
	Nov. 30, 2013
Deposit On Acquisition [Abstract]	'
DEPOSIT ON ACQUISITION OF ZINCO DO BRASIL MINERACAO LTDA.	'
	NOTE 4 - DEPOSIT ON ACQUISITION OF ZINCO DO BRASIL MINERACAO LTDA.
	On August 14, 2012, the Company agreed with OBH and IMS for the proposed acquisition of 99.9% of ZBM, which will be owned by OBH and IMS. Pursuant to the agreement, the Company will acquire 99.9% of ZBM in exchange for (i) 7,166,667common shares to OBH and (ii) 1,075,000 Series C preferred shares to IMS (the “IMS Shares”). The Company also agreed to raise $17 million which will be used to complete the acquisition of the zinc project.
	As of the date of this filing, ZBM has not been formed and the transaction has not been completed, although all of the shares have been issued. The fair value of OBH shares and IMS shares issued as of November 30, 2013 of $240,024 has been recorded as a deposit on the acquisition.   Since the above transaction has not yet closed and given that the Company has no existing operations, the fair value of the shares issued were based on the enterprise value done by a valuation expert.
	In the event that the acquisition is not consummated, IMS shall have the right to rescind the agreement and the obligations of both parties shall be terminated and the contemplated transaction is voided as if the agreement was never entered into.
	On February 13, 2013, Zinco, OBH and IMS entered into a modification of the agreement, dated August 14, 2012, to extend the date by which Zinco is required to raise $6,000,000 or such amount necessary to complete the acquisition of the zinc mine, until June 14, 2013. On June 14, 2013, the agreement was further extended to September 14, 2013. The Company is currently working on a further extension of the agreement.

TURIGAY_JUDGEMENT_PAYABLE

TURIGAY JUDGEMENT PAYABLE	6 Months Ended
	Nov. 30, 2013
Debt Disclosure [Abstract]	'
TURIGAY JUDGMENT PAYABLE	'
	NOTE 5 – TURIGAY JUDGMENT PAYABLE
	As May 31, 2013, the Company owed $735,329 to an unrelated party. The loan is unsecured, bears annual interest at 25.0% and matured on December 15, 2011. While delinquent, the Company was required to pay 2.5% interest per month on the principal balance to the lender. As of May 31, 2013, accrued interest related to this note was $370,042. The Company recorded interest expense of $84,661 and $88,777 for the three months ended November 30, 2013 and 2012 and $188,973 and $161,577 for the six months ended November 30 2013 and 2012. On November 4, 2013, the Supreme Court of the State of New York entered a judgment in the favor of the unrelated party and it was determined that $1,243,164 was owed under the judgment.  The total recorded balance of the loan and accrued interest as of November 4, 2013 had been $1,668,415, and the Company has recognized a gain on settlement of debt and accrued interest of $425,251 as a result of this judgment.

CONVERTIBLE_DEBT

CONVERTIBLE DEBT	6 Months Ended
	Nov. 30, 2013
Convertible Debt [Abstract]	'
CONVERTIBLE DEBT	'
	NOTE 6 - CONVERTIBLE DEBT
	Convertible debt consisted of the following:
		November 30, 2013		May 31, 2013
	Six-month secured convertible debentures	$	275,000	$	275,000
	One-year term debentures		832,000		832,000
	180-day promissory notes		150,000		150,000
	60-day promissory notes		20,000		-
		$	1,277,000		1,257,000
	Less - Debt discount		(- )		-51,648
		$	1,277,000	$	1,208,352
	Convertible debt – related party	$	32,000	$	31,508
	Convertible debt – third party		1,245,000		1,173,844
		$	1,277,000	$	1,205,352
	During the six months ended November 30, 2013, the Company issued a 60-day promissory note to a third party investor for $20,000. This note matured on August 6, 2013, and carries interest at a rate of 8% per annum and a 10% debt discount of $2,000 due on its maturity date. As of November 30, 2013, this note and 180-day promissory notes totaling to $100,000 are currently in default.
	As of November 30, 2013, the balance of all convertible debentures was $1,277,000 (including related party debentures totaling $32,000) which are all currently in default, of which $782,000 carries a default interest rate ranging from 20% to 24%.
	For the six months ended November 30, 2013 and 2012, debt discount amortization recorded to interest amounted to $53,648 and $247,311, respectively.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Nov. 30, 2013
Stockholders' Equity Note [Abstract]	'
STOCKHOLDERS' EQUITY	'
	NOTE 7 - STOCKHOLDERS’ EQUITY
	The Company had the following equity transactions during the six months ended November 30, 2013:
		⋅	The Company received subscriptions from non-related parties of $450,000 for 45,000 shares of the Company’s Series D Convertible Preferred Stock plus warrants to purchase an additional 75,001 common shares at an exercise price of $2.25 per share and a term of three years. The conversion feature of the Preferred Stock was evaluated and it was determined that a beneficial conversion feature exists.  The Company recorded $95,195 as a deemed dividend.  As the Company had a negative retained earnings balance at the date of issuance, the dividends were accounted for as a debit and credit to additional paid-in capital.
		⋅	The Company issued 2,456,976 shares with a fair value of $29,704 as a deposit on the acquisition of ZBM
		⋅	The Company recorded stock-based compensation of $21,629 related to amortization of the fair value of warrants on the date of grant that were issued to a consultant for services provided to the Company.
	During the six months ended November 30, 2013, the Company accrued dividends of $111,189 due on Series D Convertible Preferred Stock. As of November 30, 2013, cumulative dividends due on Series D Convertible Preferred Stock totaled $152,778.

STOCK_OPTIONS_AND_WARRANTS

STOCK OPTIONS AND WARRANTS	6 Months Ended
	Nov. 30, 2013
Stock Options [Abstract]	'
STOCK OPTIONS AND WARRANTS	'
	NOTE 8 - STOCK OPTIONS AND WARRANTS
	Stock option activity for six months ended November 30, 2013 is presented in the table below:
		Number of	Weighted-		Weighted-	Aggregate
		Shares	average		average	Intrinsic
			Exercise		Remaining	Value
			Price		Contractual
					Term (years)
	Outstanding at May 31, 2013	829,445	$	5.25	4.16	$	-
	Granted	-	$	-	-	$	-
	Forfeited	-	$	-	-	$	-
	Outstanding at November 30, 2013	829,445	$	5.25	3.66	$	-
	Exercisable at November 30 , 2013	462,778	$	5.25	0.41	$	-
	As of November 30, 2013, there was approximately $1,200,180 of total unrecognized compensation cost related to non-vested stock options which is expected to be substantially recognized when certain performance conditions are met or when there is a change of control.
	Warrants
	Warrant activity is presented in the table below:
		Number of	Weighted-		Weighted-	Aggregate
		Shares	average		average	Intrinsic
			Exercise		Remaining	Value
			Price		Contractual
					Term (years)
	Outstanding at May 31, 2013	758,335	$	3.16	1.84	$	-
	Granted	75,001	$	2.25	-	$	-
	Forefeited	-146,667	$	1.5	-	$	-
	Outstanding at November 30, 2013	686,669	$	3.42	1.82	$	-
	Exercisable at November 30, 2013	686,669	$	3.42	1.82	$	-

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Nov. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 9 - RELATED PARTY TRANSACTIONS
	The Company received non-interest bearing advances from shareholders totaling $90,436 and made repayments of $46,931 during the six months ended November 30, 2013. As of November 30, 2013, amounts due to these shareholders totaled $79,346.
	During the six months ended November 30, 2013, the Company made payments to its CEO totaling $70,158, which included reimbursement for expenses paid for by the CEO on behalf of the Company totaling $37,474. Expenses included travel expenses, general administrative expenses, as well as payments to service providers which were initially paid for by the CEO.

COMMITMENT_AND_CONTINGENCIES

COMMITMENT AND CONTINGENCIES	6 Months Ended
	Nov. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENT AND CONTINGENCIES	'
	NOTE 10 - COMMITMENT AND CONTINGENCIES
	On December 26, 2011, the Company commenced a lawsuit against Nalan Oral and Seluck Oral, the shareholders of Avrasya Yapı Yatırım Hizmetleri A.Ş., in the United States District Court for the Southern District of New York alleging the defendants breached the Mine Purchase Agreement and seeking to cancel the 2,666,667 shares of Common Stock and 226,667 warrants issued to the defendants in connection with the Mine Purchase Agreement. The Company is also seeking damages of $6,000,000 from the defendants for breach of contract.
	Except as disclosed above, the Company is not a party to any other material pending legal proceedings nor is the Company aware of any threatened or contemplated proceeding by any governmental authority against the Company.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Nov. 30, 2013
Basis of presentation	'
	Basis of presentation
	The accompanying interim consolidated financial statements as of and for the six months ended November 30, 2013 and 2012 are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required for complete financial statements.  In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included.  The results of operations realized during an interim period are not necessarily indicative of results to be expected for a full year.  These financial statements should be read in conjunction with the information filed with the SEC as part of the Company’s Annual Report on Form 10-K/A, which was filed on September 20, 2013.
Principles of Consolidation	'
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company’s wholly owned US subsidiary, TurkPower USA Corporation and its foreign subsidiary, Turkpower Enerji San. Ve Tic. A.S., of which the Company has a 99.8% controlling interest. All significant intercompany balances and transactions have been eliminated in the consolidation.
Use of estimates	'
	Use of estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Fair value of financial instruments	'
	Fair value of financial instruments
	The carrying value of cash and cash equivalents, accounts payable and accrued expenses, and debt approximate their fair values because of the short-term nature of these instruments. Management believes the Company is not exposed to significant interest or credit risks arising from these financial instruments.
	Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable.
	•	Level 1 -	Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets.
	•	Level 2 -	Quoted prices for similar assets and liabilities in active markets; quoted prices included for identical or similar assets and liabilities that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. These are typically obtained from readily-available pricing sources for comparable instruments.
	•	Level 3 -	Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own beliefs about the assumptions that market participants would use in pricing the asset or liability, based on the best information available in the circumstances.
	The following table presents the derivative financial instruments, the Company’s only financial liabilities measured and recorded at fair value on the Company’s consolidated balance sheets on a recurring basis, and their level within the fair value hierarchy as of November 30, 2013:
			Amount			Level 1			Level 2		Level 3
	Embedded conversion derivative liability		$	10,935		$	-		$	-	$	10,935
	Warrant derivative liabilities			54,913			-			-		54,913
	Total		$	65,848		$	-		$	-	$	65,848
	The following table presents the derivative financial instruments, the Company’s only financial liabilities measured and recorded at fair value on the Company’s consolidated balance sheets on a recurring basis, and their level within the fair value hierarchy as of May 31, 2013:
			Amount			Level 1			Level 2		Level 3
	Embedded conversion derivative liability		$	67,004		$	-		$	-	$	67,004
	Warrant derivative liabilities			432,642			-			-		432,642
	Total		$	499,646		$	-		$	-	$	499,646
	The following table provides a summary of the changes in fair value, including net transfers in and/or out, of the derivative financial instruments, measured at fair value on a recurring basis using significant unobservable inputs:
	Balance at May 31, 2013		$	499,646
	Fair value of warrant derivative liabilities at issuance			95,161
	Unrealized derivative gains included in other expense			-528,959
	Balance at November 30, 2013		$	65,848
	The fair value of the derivative liabilities are calculated at the time of issuance and the Company records a derivative liability for the calculated value. Changes in the fair value of the derivative liabilities are recorded in other income (expense) in the consolidated statements of operations and comprehensive loss.
	Beginning December 1, 2012, the Company used the Lattice model to value derivative instruments issued subsequent to November 30, 2012. The change is considered a change in estimate and is applied prospectively. For warrants issued prior to December 1, 2012, the Company continued to use the Black Scholes model.
	As of November 30, 2013, there were a total of 350,003 derivative warrants outstanding, all of which were valued using the Lattice model.
	The following are the assumptions used for derivative instruments valued using the Black Scholes option pricing model:
			November 30, 2013				May 31, 2013
	Market value of stock on measurement date		$	0.375			$	1.8
	Risk-free interest rate			0.06	%			0.04	%
	Dividend yield			0	%			0	%
	Volatility factor			312	%			49 - 50	%
	Term			0.17 year				0.25 - 0.31 year
	The following are the assumptions used for derivative instruments valued using the Lattice model:
			Initial Valuations				November 30,
							2013
	Market value of common stock on measurement date		$	1.48 – 1.67			$	0.375
	Adjusted exercise price		$	1.99 – 2.25			$	2.18 - 2.43
	Risk free interest rate			0.60 – 0.66	%			0.28 - 0.42	%
	Warrant lives in years			3				2.07 - 2.58
	Expected volatility			158 - 159	%			159 - 162	%
	Expected dividend yields			0	%			0	%
	Offering price range		$	1.32 - 2.51			$	1.04 - 2.51
	The Company has considered the provisions of ASC 480, Distinguishing Liabilities from Equity, as the conversion feature embedded in each debenture could result in the note principal being converted to a variable number of the Company’s common shares.
Reclassification	'
	Reclassification
	Certain accounts in the prior period were reclassified to conform with the current period financial statements presentation.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Nov. 30, 2013
Accounting Policies [Abstract]	'
Fair Value, Liabilities Measured on Recurring Basis	'
	The following table presents the derivative financial instruments, the Company’s only financial liabilities measured and recorded at fair value on the Company’s consolidated balance sheets on a recurring basis, and their level within the fair value hierarchy as of November 30, 2013:
		Amount			Level 1			Level 2		Level 3
	Embedded conversion derivative liability	$	10,935		$	-		$	-	$	10,935
	Warrant derivative liabilities		54,913			-			-		54,913
	Total	$	65,848		$	-		$	-	$	65,848
	The following table presents the derivative financial instruments, the Company’s only financial liabilities measured and recorded at fair value on the Company’s consolidated balance sheets on a recurring basis, and their level within the fair value hierarchy as of May 31, 2013:
		Amount			Level 1			Level 2		Level 3
	Embedded conversion derivative liability	$	67,004		$	-		$	-	$	67,004
	Warrant derivative liabilities		432,642			-			-		432,642
	Total	$	499,646		$	-		$	-	$	499,646
Fair Value Of Derivative Financial Instruments Measured On Recurring Basis	'
	The following table provides a summary of the changes in fair value, including net transfers in and/or out, of the derivative financial instruments, measured at fair value on a recurring basis using significant unobservable inputs:
	Balance at May 31, 2013	$	499,646
	Fair value of warrant derivative liabilities at issuance		95,161
	Unrealized derivative gains included in other expense		-528,959
	Balance at November 30, 2013	$	65,848
Schedule of Derivative Liabilities at Fair Value	'
	The following are the assumptions used for derivative instruments valued using the Black Scholes option pricing model:
		November 30, 2013				May 31, 2013
	Market value of stock on measurement date	$	0.375			$	1.8
	Risk-free interest rate		0.06	%			0.04	%
	Dividend yield		0	%			0	%
	Volatility factor		312	%			49 - 50	%
	Term		0.17 year				0.25 - 0.31 year
Fair Value Inputs, Liabilities, Quantitative Information	'
	The following are the assumptions used for derivative instruments valued using the Lattice model:
		Initial Valuations				November 30,
						2013
	Market value of common stock on measurement date	$	1.48 – 1.67			$	0.375
	Adjusted exercise price	$	1.99 – 2.25			$	2.18 - 2.43
	Risk free interest rate		0.60 – 0.66	%			0.28 - 0.42	%
	Warrant lives in years		3				2.07 - 2.58
	Expected volatility		158 - 159	%			159 - 162	%
	Expected dividend yields		0	%			0	%
	Offering price range	$	1.32 - 2.51			$	1.04 - 2.51

CONVERTIBLE_DEBT_Tables

CONVERTIBLE DEBT (Tables)	6 Months Ended
	Nov. 30, 2013
Convertible Debt [Abstract]	'
Convertible Debt	'
	Convertible debt consisted of the following:
		November 30, 2013		May 31, 2013
	Six-month secured convertible debentures	$	275,000	$	275,000
	One-year term debentures		832,000		832,000
	180-day promissory notes		150,000		150,000
	60-day promissory notes		20,000		-
		$	1,277,000		1,257,000
	Less - Debt discount		(- )		-51,648
		$	1,277,000	$	1,208,352
	Convertible debt – related party	$	32,000	$	31,508
	Convertible debt – third party		1,245,000		1,173,844
		$	1,277,000	$	1,205,352

STOCK_OPTIONS_AND_WARRANTS_Tab

STOCK OPTIONS AND WARRANTS (Tables)	6 Months Ended
	Nov. 30, 2013
Stock Options [Abstract]	'
Schedule of Share-based Compensation, Stock Options, Activity	'
	Stock option activity for six months ended November 30, 2013 is presented in the table below:
		Number of	Weighted-		Weighted-	Aggregate
		Shares	average		average	Intrinsic
			Exercise		Remaining	Value
			Price		Contractual
					Term (years)
	Outstanding at May 31, 2013	829,445	$	5.25	4.16	$	-
	Granted	-	$	-	-	$	-
	Forfeited	-	$	-	-	$	-
	Outstanding at November 30, 2013	829,445	$	5.25	3.66	$	-
	Exercisable at November 30 , 2013	462,778	$	5.25	0.41	$	-
Schedule Of Share Based Compensation Warrants Activity	'
	Warrant activity is presented in the table below:
		Number of	Weighted-		Weighted-	Aggregate
		Shares	average		average	Intrinsic
			Exercise		Remaining	Value
			Price		Contractual
					Term (years)
	Outstanding at May 31, 2013	758,335	$	3.16	1.84	$	-
	Granted	75,001	$	2.25	-	$	-
	Forefeited	-146,667	$	1.5	-	$	-
	Outstanding at November 30, 2013	686,669	$	3.42	1.82	$	-
	Exercisable at November 30, 2013	686,669	$	3.42	1.82	$	-

ORGANIZATION_AND_OPERATIONS_De

ORGANIZATION AND OPERATIONS (Details Textual) (USD $)

6 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

Nov. 30, 2013

Nov. 30, 2012

31-May-13

Sep. 28, 2012

Aug. 14, 2012

Nov. 30, 2013

Aug. 14, 2012

Aug. 14, 2012

Aug. 14, 2012

Nov. 30, 2013

31-May-13

Nov. 30, 2013

Sep. 28, 2012

Final Transaction Agreement [Member]

Zinco do Brasil Mineracao Ltda [Member]

Ouro do Brasil Holdings Ltd [Member]

IMS Engenharia Mineral Ltda [Member]

Series C Preferred Stock [Member]

Series C Preferred Stock [Member]

Private Placement [Member]

Amendment [Member]

Final Transaction Agreement [Member]

Common Stock, Shares Authorized

300,000,000

'

300,000,000

'

'

'

'

'

'

'

'

'

800,000,000

Common Stock, Shares, Issued

26,020,826

'

23,563,850

'

'

'

'

'

'

'

'

'

0.0001

Preferred Stock, Shares Issued

'

'

'

'

'

'

'

'

'

1,074,999

1,074,999

'

10,000,000

Preferred stock par value

'

'

'

'

'

'

'

'

'

$0.00

$0.00

'

$0.00

Common and Preferred Stock Shares Authorized

'

'

'

310,000,000

'

'

'

'

'

'

'

'

810,000,000

Business Acquisition, Percentage

'

'

'

'

99.90%

'

99.90%

'

'

'

'

'

'

Stock Issued During Period, Shares

'

'

'

'

'

'

'

7,166,667

'

'

'

'

'

Business Acquisition, Share Price

'

'

'

'

'

'

'

$0.00

$0.00

'

'

'

'

Stock Issued During Period, Shares, New Issues

'

'

'

'

'

'

'

'

1,075,000

'

'

'

'

Debt conversion expense

$0

$1,857,432

'

'

'

$5,000,000

'

'

'

'

'

'

'

Debt Conversion, Shares Issued

'

'

'

'

'

3,333,333

'

'

'

'

'

'

'

Proceeds from Secured Notes Payable

'

'

'

'

'

'

'

'

'

'

'

300,000

'

Convertible Debt

1,277,000

'

'

'

'

4,343,364

'

'

'

'

'

'

'

Fund Raised For Business Acquisition

'

'

'

'

'

6,000,000

'

'

'

'

'

'

'

Increase (Decrease) in Partners Capital

$17,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Percentage Of Holding Company Common Stock

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Convertible, Conversion Price

'

'

'

'

'

$1.50

'

'

'

'

'

'

'

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Nov. 30, 2013	31-May-13
Embedded conversion derivative liability	$10,935	$67,004
Warrant derivative liabilities	54,913	432,642
Total	65,848	499,646
Fair Value, Inputs, Level 1 [Member]	'	'
Embedded conversion derivative liability	0	0
Warrant derivative liabilities	0	0
Total	0	0
Fair Value, Inputs, Level 2 [Member]	'	'
Embedded conversion derivative liability	0	0
Warrant derivative liabilities	0	0
Total	0	0
Fair Value, Inputs, Level 3 [Member]	'	'
Embedded conversion derivative liability	10,935	67,004
Warrant derivative liabilities	54,913	432,642
Total	$65,848	$499,646

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) (USD $)	6 Months Ended
	Nov. 30, 2013
Balance at May 31, 2013	$499,646
Fair value of warrant derivative liabilities at issuance	95,161
Unrealized derivative gains included in other expense	-528,959
Balance at November 30, 2013	$65,848

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	6 Months Ended	12 Months Ended
	Nov. 30, 2013	31-May-13
Dividend yield	0.00%	0.00%
Term	'2 months 1 day	'
Black Scholes Option Pricing Model [Member]	'	'
Market value of stock on measurement date	0.375	1.8
Risk-free interest rate	0.06%	0.04%
Volatility factor	312.00%	'
Black Scholes Option Pricing Model [Member] | Maximum [Member]	'	'
Volatility factor	'	50.00%
Term	'	'3 months 22 days
Black Scholes Option Pricing Model [Member] | Minimum [Member]	'	'
Volatility factor	'	49.00%
Term	'	'3 months

SUMMARY_OF_SIGNIFICANT_ACCOUNT6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	6 Months Ended	12 Months Ended
	Nov. 30, 2013	31-May-13
Warrant lives in years	'2 months 1 day	'
Expected dividend yields	0.00%	0.00%
Lattice Model [Member]	'	'
Market value of stock on measurement date	0.375	'
Expected dividend yields	0.00%	'
Lattice Model [Member] | Minimum [Member]	'	'
Adjusted exercise price	2.18	'
Risk-free interest rate	0.28%	'
Warrant lives in years	'2 years 25 days	'
Expected volatility	159.00%	'
Offering price range	1.04	'
Lattice Model [Member] | Maximum [Member]	'	'
Adjusted exercise price	2.43	'
Risk-free interest rate	0.42%	'
Warrant lives in years	'2 years 6 months 29 days	'
Expected volatility	162.00%	'
Offering price range	2.51	'
Lattice Model [Member] | Initial Valuations [Member]	'	'
Warrant lives in years	'3 years	'
Expected dividend yields	0.00%	'
Lattice Model [Member] | Initial Valuations [Member] | Minimum [Member]	'	'
Market value of stock on measurement date	1.48	'
Adjusted exercise price	1.99	'
Risk-free interest rate	0.60%	'
Expected volatility	158.00%	'
Offering price range	1.32	'
Lattice Model [Member] | Initial Valuations [Member] | Maximum [Member]	'	'
Market value of stock on measurement date	1.67	'
Adjusted exercise price	2.25	'
Risk-free interest rate	0.66%	'
Expected volatility	159.00%	'
Offering price range	2.51	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual)	Nov. 30, 2013
Noncontrolling Interest, Ownership Percentage by Parent	99.80%
Lattice Model [Member]	'
Class of Warrant or Right, Outstanding	350,003

GOING_CONCERN_Details_Textual

GOING CONCERN (Details Textual) (USD $)	6 Months Ended
	Nov. 30, 2013
Net loss attributable to TurkPower Corporation	$37,636
Working Capital Deficit	$4,592,595

DEPOSIT_ON_ACQUISITION_OF_ZINC1

DEPOSIT ON ACQUISITION OF ZINCO DO BRASIL MINERACAO LTDA. (Details Textual) (USD $)	0 Months Ended	4 Months Ended
	Aug. 14, 2012	Jun. 14, 2013	Nov. 30, 2013	31-May-13
Business Acquisition, Percentage of Voting Interests Acquired	99.90%	'	'	'
Business acquisition on deposits	'	'	$240,024	$210,320
Fund To Be Raised To Complete Acquisition	$17,000,000	$6,000,000	'	'
Ouro do Brasil Holdings Ltd [Member]	'	'	'	'
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	7,166,667	'	'	'
IMS Engenharia Mineral Ltda [Member]	'	'	'	'
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	1,075,000	'	'	'

TURIGAY_JUDGEMENT_PAYABLE_Deta

TURIGAY JUDGEMENT PAYABLE (Details Textual) (USD $)	3 Months Ended		6 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2012	Nov. 04, 2013	31-May-13	Dec. 15, 2011
Short term debt, net	'	'	'	'	'	$735,329	'
Accrued interest	'	'	'	'	'	370,042	'
Interest expense	84,661	88,777	188,973	161,577	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	'	'	'	'	25.00%
Debt Instrument Monthly Interest Rate	'	'	2.50%	'	'	'	'
Unsecured Short Term Debt	1,243,164	'	1,243,164	'	'	0	'
Unsecured Debt And Accrued Interest	'	'	'	'	1,668,415	'	'
Gain Loss On Settlement Of Debt And Accrued Interest	'	'	$425,251	'	'	'	'

CONVERTIBLE_DEBT_Details

CONVERTIBLE DEBT (Details) (USD $)	Nov. 30, 2013	31-May-13
Long-term Debt, Gross	$1,277,000	$1,257,000
Debt Instrument, Unamortized Discount	0	-51,648
Convertible Debt Included Related Parties	1,277,000	1,208,352
Convertible Debt Related Parties Current	32,000	31,508
Third Party [Member]	'	'
Convertible Debt Related Parties Current	1,245,000	1,173,844
Related Party [Member]	'	'
Convertible Debt Related Parties Current	32,000	31,508
Six Month Secured Convertible Debenture [Member]	'	'
Long-term Debt, Gross	275,000	275,000
One Year Term Debentures [Member]	'	'
Long-term Debt, Gross	832,000	832,000
One Eighty Day Promissory Note [Member]	'	'
Long-term Debt, Gross	150,000	150,000
Sixty Day Promissory Note [Member]	'	'
Long-term Debt, Gross	20,000	0
Debt Instrument, Unamortized Discount	$2,000	'

CONVERTIBLE_DEBT_Details_Textu

CONVERTIBLE DEBT (Details Textual) (USD $)	6 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	31-May-13	Dec. 15, 2011
Proceeds from Related Party Debt	$0	$32,000	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	'	25.00%
Debt Instrument, Unamortized Discount	0	'	-51,648	'
Amortization of debt discount	53,648	247,311	'	'
Convertible Debt	1,277,000	'	'	'
Debt Default, Short-term Debt, Amount	100,000	'	'	'
Convertible Debentures [Member]	'	'	'	'
Debt Default, Short-term Debt, Amount	782,000	'	'	'
Debt Default Minimum Default Interest Rate	20.00%	'	'	'
Debt Default Maximum Default Interest Rate	24.00%	'	'	'
Sixty Day Promissory Note [Member]	'	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	8.00%	'	'	'
Debt Instrument, Unamortized Discount	2,000	'	'	'
Debt Instrument, Face Amount	$20,000	'	'	'
Debt Instrument Discount Percentage	10.00%	'	'	'

STOCKHOLDERS_EQUITY_Details_Te

STOCKHOLDERS' EQUITY (Details Textual) (USD $)	3 Months Ended		6 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2012
Class of Warrant or Right, Exercise Price of Warrants or Rights	2.25	'	2.25	'
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	75,001	'	75,001	'
Deemed Dividend	$0	$0	$95,195	$0
Preferred Stock Dividends, Income Statement Impact	58,340	0	111,189	0
Business Acquisition Deposit Common Stock Shares Issued Number	'	'	2,456,976	'
Business Acquisition Deposit Common Stock Shares Issued Fair Value	'	'	29,704	'
Adjustments to Additional Paid in Capital Share based Compensation Warrants Requisite Service Period Recognition	'	'	21,629	'
Warrants term	'	'	'3 years	'
Series A Preferred Stock [Member]	'	'	'	'
Deemed Dividend	'	'	0	'
Preferred Stock Dividends, Income Statement Impact	'	'	0	'
Adjustments to Additional Paid in Capital Share based Compensation Warrants Requisite Service Period Recognition	'	'	0	'
Series C Preferred Stock [Member]	'	'	'	'
Deemed Dividend	'	'	0	'
Preferred Stock Dividends, Income Statement Impact	'	'	0	'
Adjustments to Additional Paid in Capital Share based Compensation Warrants Requisite Service Period Recognition	'	'	0	'
Series D Preferred Stock [Member]	'	'	'	'
Deemed Dividend	'	'	0	'
Preferred Stock Dividends, Income Statement Impact	'	'	0	'
Adjustments to Additional Paid in Capital Share based Compensation Warrants Requisite Service Period Recognition	'	'	0	'
Seried D Convertible Preferred Stock [Member]	'	'	'	'
Stock Issued During Period, Shares, New Issues	'	'	45,000	'
Stock Issued During Period, Value, New Issues	'	'	450,000	'
Preferred Stock Dividends, Income Statement Impact	'	'	111,189	'
Dividends Payable, Current	$152,778	'	$152,778	'

STOCK_OPTIONS_AND_WARRANTS_Det

STOCK OPTIONS AND WARRANTS (Details) (USD $)	6 Months Ended
	Nov. 30, 2013
Number of Shares, Outstanding at May 31, 2013	829,445
Number of Shares, Granted	0
Number of Shares, Forfeited	0
Number of Shares, Outstanding at November 30, 2013	829,445
Number of Shares, Exercisable at November 30, 2013	462,778
Weighted- average Exercise Price, Outstanding at May 31, 2013	$5.25
Weighted- average Exercise Price, Granted	$0
Weighted- average Exercise Price, Forfeited	$0
Weighted- average Exercise Price, Outstanding at November 30, 2013	$5.25
Weighted- average Exercise Price, Exercisable at November 30, 2013	$5.25
Weighted- average Remaining Contractual Term (years), at May 31, 2013	'4 years 1 month 28 days
Weighted- average Remaining Contractual Term (years), at November 30, 2013	'3 years 7 months 28 days
Weighted- average Remaining Contractual Term (years), Exercisable at November 30, 2013	'4 months 28 days
Aggregate Intrinsic Value, Outstanding at May 31, 2013	$0
Aggregate Intrinsic Value, Granted	0
Aggregate Intrinsic Value, Forfeited	0
Aggregate Intrinsic Value, Outstanding at November 30, 2013	0
Aggregate Intrinsic Value, Exercisable at November 30, 2013	$0

STOCK_OPTIONS_AND_WARRANTS_Det1

STOCK OPTIONS AND WARRANTS (Details 1) (USD $)	6 Months Ended
	Nov. 30, 2013
Number of Warrants, Outstanding at May 31, 2013	758,335
Number of Warrants, Granted	75,001
Number of Warrants, Forfeited	-146,667
Number of Warrants, Outstanding at November 30, 2013	686,669
Number of Warrants, Exercisable at November 30, 2013	686,669
Weighted- average Exercise Price of Warrants, Outstanding at May 31, 2013	$3.16
Weighted-average Exercise Price Of Warrants, Granted	$2.25
Weighted-average Exercise Price Of Warrants, Forfeited	$1.50
Weighted-average Exercise Price Of Warrants, Outstanding at November 30, 2013	$3.42
Weighted-average Exercise Price Of Warrants, Exercisable at November 30, 2013	$3.42
Weighted-average Remaining Contractual Term (years) Of Warrants, at May 31, 2013	'1 year 10 months 2 days
Weighted-average Remaining Contractual Term (years) Of Warrants, at November 30, 2013	'1 year 9 months 25 days
Weighted-average Remaining Contractual Term (years) Of Warrants, Exercisable at November 30, 2013	'1 year 9 months 25 days
Aggregate Intrinsic Value of Warrants, Outstanding at May 31, 2013	$0
Aggregate Intrinsic Value of Warrants, Granted	0
Aggregate Intrinsic Value of Warrants, Forfeited	0
Aggregate Intrinsic Value of Warrants, Outstanding at November 30, 2013	0
Aggregate Intrinsic Value of Warrants, Exercisable at November 30, 2013	$0

STOCK_OPTIONS_AND_WARRANTS_Det2

STOCK OPTIONS AND WARRANTS (Details Textual) (USD $)	Nov. 30, 2013
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$1,200,180

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Textual) (USD $)	6 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	31-May-13
Advances from related parties	$90,436	$67,600	'
Repayment of Notes Receivable from Related Parties	46,931	'	'
Due To Related Parties, Current	79,346	'	35,841
Chief Executive Officer [Member]	'	'	'
Repayment of Notes Receivable from Related Parties	70,158	'	'
Reimbursement Expenses	$37,474	'	'

COMMITMENT_AND_CONTINGENCIES_D

COMMITMENT AND CONTINGENCIES (Details Textual) (USD $)	1 Months Ended
	Dec. 26, 2011
Stock Repurchased and Retired During Period, Shares	2,666,667
Warrants Cancelled During Period	226,667
Loss Contingency, Damages Sought, Value	$6,000,000