Cannabis Bioscience International (CBIH) 10-Q 22 Apr 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Feb. 29, 2024	Apr. 15, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Feb. 29, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--05-31
Entity File Number	333-267039
Entity Registrant Name	CANNABIS BIOSCIENCE INTERNATIONAL HOLDINGS, INC.
Entity Central Index Key	0001411057
Entity Tax Identification Number	84-4901299
Entity Incorporation, State or Country Code	CO
Entity Address, Address Line One	6201 Bonhomme Road
Entity Address, Address Line Two	Suite 466S
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77036
City Area Code	214
Local Phone Number	733-0868
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,381,749,347

Balance Sheet

Balance Sheet - USD ($)	Feb. 29, 2024	May 31, 2023
CURRENT ASSETS
Cash and cash equivalents	$ 794	$ 8,913
Accounts receivable	17,041	10,549
Related party receivables	0	0
Other current assets	598	0
TOTAL CURRENT ASSETS	18,433	19,462
Right-of-use asset, net of accumulated depreciation	75,541	23,920
TOTAL ASSETS	93,974	43,382
CURRENT LIABILITIES
Accounts payable and accrued expenses	257,527	111,299
Overdraft	5,485	0
Deferred revenue	0	28,641
Related party payables	323,678	105,173
Short-term loan	151,267	121,407
SBA loan – current	7,054	14,592
PPP loan	0	0
Lease liabilities – current	56,039	4,435
TOTAL CURRENT LIABILITIES	801,049	385,547
LONG-TERM LIABILITIES
SBA loan – noncurrent	249,500	249,500
Lease liabilities – noncurrent	19,502	0
TOTAL LONG-TERM LIABILITIES	269,002	249,500
TOTAL LIABILITIES	1,070,052	635,047
STOCKHOLDERS’ DEFICIENCY
Authorized 10,000,000 shares of preferred stock, of which 2,500,000 shares have been designated Series A Convertible Preferred Stock and issued and 1,000 shares have been designated Series B Preferred Stock and issued	0	0
Common stock, without par value: 20,000,000,000 shares authorized; 10,431,749,347 and 10,059,677,919 shares issued and outstanding at February 29, 2024, and May 31, 2023, respectively.	0	0
Additional paid-in capital	4,222,068	4,091,071
Accumulated deficit	(5,198,146)	(4,682,736)
TOTAL STOCKHOLDERS’ DEFICIENCY	(976,078)	(591,665)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIENCY	$ 93,974	$ 43,382

Balance Sheet (Parenthetical)

Balance Sheet (Parenthetical) - shares	Feb. 29, 2024	May 31, 2023
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, shares authorized	20,000,000,000	20,000,000,000
Common stock, shares issued	10,431,749,347	10,059,677,919
Common stock, shares outstanding	10,431,749,347	10,059,677,919
Series A Preferred Stock [Member]
Preferred stock, shares authorized	2,500,000	2,500,000
Preferred stock, shares authorized	2,500,000	2,500,000
Series B Preferred Stock [Member]
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares authorized	1,000	1,000

Income Statement

Income Statement - USD ($)	3 Months Ended		9 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Income Statement [Abstract]
Revenues	$ 36,411	$ 51,252	$ 172,979	$ 270,413
Cost of revenues	11,809	24,120	35,721	77,443
Gross profit	24,602	27,132	137,258	192,970
Cost and expenses
General and administrative	25,289	48,498	114,012	102,005
Contract labor	38,344	165,603	173,725	528,610
Professional fees	95,074	65,623	202,496	173,767
Officer compensation	8,000	10,735	32,000	36,235
Rent and lease	17,488	19,767	69,652	55,915
Travel	378	1,772	1,878	4,911
Total operating expenses	184,573	311,998	593,764	901,443
Operating loss	(159,971)	(284,866)	(456,506)	(708,473)
Other income (expense)
Forgiveness of debt	0	0	0	41,666
Interest	(49,221)	(39,789)	(58,904)	(89,767)
Total other income (expense)	(49,221)	(39,789)	(58,904)	(48,101)
Net loss	$ (209,192)	$ (324,655)	$ (515,410)	$ (756,574)
Average common stock outstanding, basic	10,372,408,688	7,858,525,520	10,317,612,225	8,724,596,387
Average common stock outstanding, diluted	10,372,408,688	7,858,525,520	10,317,612,225	8,724,596,387
Average earnings (loss) per share, basic	$ (0.00002)	$ (0.00004)	$ (0.00005)	$ (0.00009)
Average earnings (loss) per share, diluted	$ (0.00002)	$ (0.00004)	$ (0.00005)	$ (0.00009)

Statement of Stockholders' Equi

Statement of Stockholders' Equity (Unaudited) - USD ($)	Series A Convertible Preferred Stock [Member]	Series B Convertible Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total	Common Stock [Member]
Beginning balance, value at May. 31, 2022	$ 2,500	$ 0	$ 3,286,605	$ (3,650,156)	$ (361,051)
Beginning balance, shares at May. 31, 2022	2,500,000	1,000				8,612,998,299
Sales of common stock for cash			75,000		75,000
Sales of common stock for cash, shares						125,000,000
Change in par value of common stock	(2,500)	0	2,500	0	0
Exchange of Series B Preferred Stock for common stock	0	0	0	0	0
Exchange of Series B Preferred Stock for common stock, shares						(595,467,205)
Net loss for the quarter				(212,030)	(212,030)
Ending balance, value at Aug. 31, 2022	$ 0	$ 0	3,364,105	(3,862,186)	(498,081)
Ending balance, shares at Aug. 31, 2022	2,500,000	1,000				8,142,531,094
Beginning balance, value at May. 31, 2022	$ 2,500	$ 0	3,286,605	(3,650,156)	(361,051)
Beginning balance, shares at May. 31, 2022	2,500,000	1,000				8,612,998,299
Net loss for the quarter					(756,574)
Ending balance, value at Feb. 28, 2023	$ 0	$ 0	3,925,071	(4,406,729)	(481,658)
Ending balance, shares at Feb. 28, 2023	2,500,000	1,000				9,459,677,919
Beginning balance, value at Aug. 31, 2022	$ 0	$ 0	3,364,105	(3,862,186)	(498,081)
Beginning balance, shares at Aug. 31, 2022	2,500,000	1,000				8,142,531,094
Sales of common stock for cash			312,666		312,666
Sales of common stock for cash, shares						704,388,889
Net loss for the quarter				(219,886)	(219,886)
Ending balance, value at Nov. 30, 2022	$ 0	$ 0	3,676,771	(4,082,072)	(405,301)
Ending balance, shares at Nov. 30, 2022	2,500,000	1,000				8,846,919,983
Sales of common stock for cash			248,300		248,300
Sales of common stock for cash, shares						612,757,936
Net loss for the quarter				(324,655)	(324,655)
Reconciling difference				(2)	(2)
Ending balance, value at Feb. 28, 2023	$ 0	$ 0	3,925,071	(4,406,729)	(481,658)
Ending balance, shares at Feb. 28, 2023	2,500,000	1,000				9,459,677,919
Beginning balance, value at May. 31, 2023	$ 0	$ 0	4,091,071	(4,682,736)	(591,665)
Beginning balance, shares at May. 31, 2023	2,500,000	1,000				10,059,677,919
Sales of common stock for cash			74,997		74,997
Sales of common stock for cash, shares						272,071,428
Withdrawal			(19,000)		(19,000)
Net loss for the quarter				(181,792)	(181,792)
Ending balance, value at Aug. 31, 2023	$ 0	$ 0	4,147,068	(4,864,528)	(717,460)
Ending balance, shares at Aug. 31, 2023	2,500,000	1,000				10,331,749,347
Beginning balance, value at May. 31, 2023	$ 0	$ 0	4,091,071	(4,682,736)	(591,665)
Beginning balance, shares at May. 31, 2023	2,500,000	1,000				10,059,677,919
Net loss for the quarter					(515,410)
Ending balance, value at Feb. 29, 2024	$ 0	$ 0	4,222,068	(5,198,146)	(976,078)
Ending balance, shares at Feb. 29, 2024	2,500,000	1,000				10,431,749,347
Beginning balance, value at Aug. 31, 2023	$ 0	$ 0	4,147,068	(4,864,528)	(717,460)
Beginning balance, shares at Aug. 31, 2023	2,500,000	1,000				10,331,749,347
Net loss for the quarter				(124,426)	(124,426)
Ending balance, value at Nov. 30, 2023	$ 0	$ 0	4,147,068	(4,988,954)	(841,886)
Ending balance, shares at Nov. 30, 2023	2,500,000	1,000				10,331,749,347
Sales of common stock for cash			75,000		75,000
Sales of common stock for cash, shares						100,000,000
Net loss for the quarter				(209,192)	(209,192)
Ending balance, value at Feb. 29, 2024	$ 0	$ 0	$ 4,222,068	$ (5,198,146)	$ (976,078)
Ending balance, shares at Feb. 29, 2024	2,500,000	1,000				10,431,749,347

Statement of Cash Flows

Statement of Cash Flows - USD ($)	9 Months Ended
	Feb. 29, 2024	Feb. 28, 2023
OPERATING ACTIVITIES
Net loss	$ (515,410)	$ (756,574)
Adjustment for issuance of common stock (non-cash expense)	75,000	0
Amortization of right-of-use-asset and liability	(51,621)	(5,722)
Forgiveness of PPP loan	0	(41,666)
Adjustment to reconcile net income
Changes to lease liability	71,107	0
Changes in assets and liabilities
Accounts receivable	(7,091)	1,130
Accounts payable and accrued expenses	146,228	18,669
Bank overdraft	5,485	0
Deferred revenue	(28,641)	0
Related party payable	0	73,646
NET CASH USED IN OPERATIONS	(304,943)	(710,516)
INVESTING ACTIVITIES
Investments	0	0
NET CASH PROVIDED BY INVESTING ACTIVITIES	0	0
FINANCING ACTIVITIES
Proceeds from issuance of common stock	75,000	635,966
Sale of preferred stocks	0	0
Proceeds of short-term loans	29,859	68,720
Repayment of SBA loan	(7,539)	(497)
Repayment of related party loan	(19,000)	0
Proceeds from related party loan	218,504	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	296,824	704,189
NET DECREASE IN CASH	(8,119)	(6,327)
CASH AT BEGINNING OF PERIOD	8,913	31,982
CASH AT END OF PERIOD	794	25,655
Supplemental disclosure of cash flow information
Cash paid for interest	$ 0	$ 86,767

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
	Feb. 29, 2024	Nov. 30, 2023	Aug. 31, 2023	Feb. 28, 2023	Nov. 30, 2022	Aug. 31, 2022	Feb. 29, 2024	Feb. 28, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (209,192)	$ (124,426)	$ (181,792)	$ (324,655)	$ (219,886)	$ (212,030)	$ (515,410)	$ (756,574)

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
	Feb. 29, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Organization and Business

Organization and Business	9 Months Ended
	Feb. 29, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business	Note 1 – Organization and Business Organization and Operations Cannabis Bioscience International Holdings, Inc., a Colorado corporation (the “Company”), was formed on February 28, 2003, as a limited liability company under the name Fidelity Aircraft Partners LLC. On December 16, 2009, it converted to a corporation under the name Fidelity Aviation Corporation, and on August 24, 2009, it changed its name to China Infrastructure Construction Corp. On February 28, 2018, the Company changed its name to Hippocrates Direct Healthcare, Inc.; on July 4, 2018, it resumed the name China Infrastructure Construction Corp. On December 6, 2022, it changed its name to its present name. The Company provides educational systems focused on medical cannabis in cities throughout the United States and six countries in Latin America. The Company provides services to third parties in therapeutic areas of clinical trials and conducts clinical trials relating to cannabinoids for its own account. The Company has one non-operating subsidiary, Alpha Fertility and Sleep Center, LLC, a Texas limited liability company, through which it conducted its sleep center business until April 30, 2023.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Feb. 29, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Accounting Principles The accompanying unaudited consolidated financial statements have been prepared by management using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial statements and with the instructions to Article 10 of Regulation S-X of the U.S. Securities and Exchange Commission (the “SEC”). Accordingly, they do not contain all of the information and footnotes required by U.S. GAAP for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company at February 29, 2024, and the results of operations and cash flows for the periods presented. The results of operations for the nine months ended February 29, 2024, are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read in conjunction with the audited financial statements and related notes thereto for the year ended May 31, 2024. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make significant estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Making estimates requires management to exercise significant judgment. Certain of these estimates could be affected by external conditions, including those unique to the Company’s businesses, and general economic conditions. These external conditions could have an effect on the Company’s estimates that could cause actual results to differ materially from its estimates. Actual results could differ from those estimates. The Company re-evaluates all of its accounting estimates at least quarterly based on these conditions and records adjustments when necessary. Significant estimates relied upon in preparing these statements include revenue recognition, accounts receivable reserves, accrued expenses, share-based compensation and the recoverability of the Company’s net deferred tax assets and any related valuation allowance. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. Reclassification Certain amounts in the prior consolidated financial statements have been reclassified to conform to the presentation of the current period financial statements. These reclassifications had no impact on the results of operations, changes in equity, or cash flows. Cash and Cash Equivalents Cash equivalents are short-term, highly liquid investments that are readily convertible to cash with original maturities of three months or less at the date acquired. The Company had zero investment securities that were deemed cash equivalents at February 29, 2024, and November 30, 2023, respectively. Accounts Receivable Included in accounts receivable on the balance sheets are amounts primarily related to customers. The Company estimates losses on receivables based on known troubled accounts and historical experience of losses incurred. Receivables are considered impaired and written off when it is probable that all contractual payments due will not be collected in accordance with the terms of the related agreement. Based on experience and the judgment of management, there was no Revenue Recognition The Company follows the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606), Under ASU No. 2014-09, the Company recognizes revenue when a customer obtains control of promised goods or services, or when they are shipped to a customer, in an amount that reflects the consideration that it expects to receive in exchange for them. The Company recognizes revenues following the five-step model prescribed under ASU No. 2014-09: (a) it identifies a contract with a customer; (b) it identifies the performance obligations in the contract; (c) it determines the transaction price; (d) it allocates the transaction price to the performance obligations in the contract; and (e) it recognizes revenues when (or as) it satisfies its performance obligation. The Company generates revenue from multiple streams, namely, clinical trials, consulting fees, seminars and merchandise sales. Revenues from product sales are recognized when a customer obtains control of the Company’s product, which occurs at a point in time or over time, typically upon shipment to the customer or when services are fulfilled and the customer receives benefit from such services. Revenue is deferred and a liability is established to the extent that the Company receives payments from customers in advance of goods being shipped or services being rendered. The Company expenses incremental costs of obtaining a contract as and when incurred if the expected amortization period of the asset in which it would have been recognized is one year or less or the amount is immaterial. A performance obligation is a contractual promise to transfer a distinct product or service to a customer and is the unit of account in the new revenue standard. The contract transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. Each contract has a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts and, therefore, not distinct. Revenue from contracts that satisfy the criteria for overtime recognition is recognized as the work progresses. The majority of the Company’s revenue is derived from services provided to customers and is executed typically over a period that is typically between 1 to 12 months, based on evaluation of when these services are rendered. Contracts will continue to be recognized over time because of the continuous transfer of control to the customer as services are rendered to customers. Payments made by customers in advance of services being rendered are recorded as deferred revenue. Our significant payment terms for customer contracts vary based on the revenue stream. Franchising business clients are required to advance a percentage of the franchise fee upon acceptance of the contract. These advances, when received, are accounted for as contract liabilities on the consolidated balance sheet and are subsequently recognized in revenue when they are earned. Contracts for clinical trials typically provide for progress payments based on the number of patients seen, with final payments generally due within 30 days upon completion of work or the termination of the contract. Revenue is recognized when all performance obligations under the terms of a contract are satisfied. The Company requires advance payments from its consulting customers and these payments are recorded as contract liabilities on the consolidated balance sheet until service is performed and revenue is recognized. These advance payments are not treated as financing components based on the guidance in ASC 606-10-32-196-16 and -17, whereby the timing of when services are provided are at the discretion of the customers or a substantial amount of the consideration promised by the customer is variable and not in the control of the customer or the Company. There is no significant financing component to any of the Company’s contracts. Contracts for educational services require nonrefundable payment in advance and are recorded as revenue when received. There is no significant financing component to any contracts. Contract Modifications Contracts for the Company’s clinical trial business are subject to modification. These modifications may create new, or change existing, enforceable rights and obligations of the parties thereto. Modifications are generally effected pursuant to an amendment or addendum to the original contract. A contract modification is accounted for as a new contract if it reflects an increase in scope that is regarded as distinct from the original contract and is priced in line with the standalone price for the related services. If a contract modification is not considered a new contract, the modification is combined with the original contract and the impact on revenue recognition will depend on whether the remaining services are distinct from the original contract. If they are distinct from those in the original contract, all remaining performance obligations will be accounted for on a prospective basis, with unrecognized consideration allocated to the remaining performance obligations. If the remaining goods or services are not distinct, the modification will be treated as if it were a part of the existing contract and the effect that the contract modification has on the transaction price and the measure of progress toward satisfaction of the performance obligations are recognized as an adjustment to revenue (either as an increase in or a reduction of revenue) at the date of the contract modification on a cumulative catch-up basis. Remaining Performance Obligations The Company follows ASC 606, which requires the allocation of the transaction price to the remaining performance obligations of a contract and applies a practical expedient allowing it not to disclose the amount of the transaction price allocated to the remaining performance obligations for contracts with an original expected duration of one year or less. At February 29, 2024, and May 31, 2023, the Company had no Share-Based Payments ASC 718, “ Compensation – Stock Compensation, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, Equity – Equity-Based Payments to Non-Employees. Leases The Company has adopted ASU 2016-02, Leases (Topic 842), Cash Flows The Company follows ASU 2016-18, “ Statement of Cash Flows (Topic 230), Fair Value Measurements The Company has adopted ASC Topic 820, Fair Value Measurements, The estimated fair value of certain financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, is carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The carrying amounts of the Company’s short- and long-term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates taken together with other features, such as concurrent issuances of warrants and/or embedded conversion options, are comparable to rates of returns for instruments of similar credit risk. ASC Topic 820 defines fair value 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. ASC Topic 820 also establishes a fair-value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC Topic 820 describes three levels of inputs that may be used to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3: Inputs that are unobservable (for example, cash flow modeling inputs based on assumptions). Income Taxes The Company accounts for income taxes in accordance with Accounting Standards Codification No. 740, “Income Taxes” Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting or according to the expected reversal dates of the specific temporary differences, if not related to an asset or liability for financial reporting. The Company accounts for uncertain tax positions in accordance with the provisions of ASC 740, which provides guidance as to the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in its financial statements, under which a company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in financial statements from such a position are measured based on the largest benefit that has a greater than 50 Loss per Share The Company computes basic earnings per share amounts in accordance with Accounting Standards Codification Topic 260, “Earnings per Share.” no Recently Issued Accounting Standards The Company does not believe there are any other recently issued, but not yet effective, accounting standards that would have a significant impact on the Company’s financial position or results of operations.

Going Concern

Going Concern	9 Months Ended
	Feb. 29, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3 – Going Concern The accompanying consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplate the Company’s continuation as a going concern in accordance with ASC 240-40-50. The Company’s history of recurring losses, negative working capital and negative cash flows from operating activities raises substantial doubt about its ability to continue as a going concern. The Company has not generated any profits since inception and its current cash balances will not meet its working capital needs. During the quarter ended February 29, 2024, the Company had a net loss from operations of $ 515,410 304,943 782,616 5,198,146 The ability of the Company to continue as a going concern depends on the successful execution of its operating plan, which includes expanding its operations and raising either debt or equity financing. There is no assurance that the Company will be able to expand its operations or obtain such financing on satisfactory terms or at all. If the Company is unsuccessful in these endeavors, it may be required to curtail or cease its operations. The accompanying financial statements do not include any adjustments related to the recoverability or classification of asset carrying amounts or the amounts and classification of liabilities that may result should the Company be unable to continue as a going concern.

Debt

Debt	9 Months Ended
	Feb. 29, 2024
Debt Disclosure [Abstract]
Debt	Note 4 – Debt PPP Loans During the years ended May 31, 2021, and May 31, 2020, the Company received one loan of $ 31,750 20,833 5,000 41,666 EIDL Loans In May 2020, the Company received $ 143,100 3.75 698 30 10,000 In June 2020, the Company received proceeds of $ 106,200 3.75 518 30 4,000 The Company’s EIDL loans were recorded in the balance sheet as follows: Schedule of EIDL loans February 29, 2024 May 31, 2023 SBA (EIDL) current portion $ 7,054 $ 14,592 SBA (EIDL) noncurrent portion 249,500 249,500 Total EIDL Loans $ 256,554 $ 264,092 Short-Term Loans The Company has entered into agreements under which it sold receivables to third parties. In accordance with ASC 470, these transactions are treated as loans encumbering the receivables of the Company in the event of default and are accounted for as a debt, such that payments are allocated to principal and interest expense as they are made. These transactions are as follows: · In May 2022, the Company entered into a financing agreement with an unrelated party for a loan of $ 50,000 20.9 1,218 54,029 · On August 8, 2022, the Company entered into a financing agreement with an unrelated party for a loan of $ 45,000 26.4 3,057 10,000 26.4 3,057 · On December 20, 2022, the Company increased the loan to $ 76,000 26.4 6,114 38,638 On June 29, 2022, the Company borrowed $ 12,500 14 589 6,304 297 15,073 On August 3, 2022, the Company borrowed $ 15,000 42.5 1,188 15,553

Right-of-Use Assets and Lease L

Right-of-Use Assets and Lease Liabilities	9 Months Ended
	Feb. 29, 2024
Right-of-use Assets And Lease Liabilities
Right-of-Use Assets and Lease Liabilities	Note 5 – Right-of-Use Assets and Lease Liabilities The Company leases real property from unrelated parties under leases that are classified as operating leases. The right-of-use assets for operating leases are included in right-of-use assets on the balance sheets, with the corresponding lease liability in liabilities. Lease expense is recognized on a straight-line basis over the lease term. Renewals and terminations are included in the calculation of right-of-use assets and lease liabilities when they are considered reasonably certain to be exercised. When the implicit rate is unknown, the incremental borrowing rate, based on the commencement date, is used in determining the present value of lease payments. The following amounts related to leases were recorded in the balance sheets: Schedule of leases February 29, 2024 May 31, 2023 Right-of-use asset $ 83,021 $ 155,387 Less: Accumulated amortization 7,480 131,467 Right-of-use asset, net $ 75,541 $ 23,920 Lease liabilities – current $ 56,039 $ 4,435 Lease liabilities – noncurrent 19,502 – Operating lease liability $ 75,541 $ 4,435 The Company reimburses related parties for an office space operating lease under a month-to-month arrangement, payable at the discretion of management. See Note 10. The Company’s total operating lease expense was $ 28,673 31,210

Revenue

Revenue	9 Months Ended
	Feb. 29, 2024
Revenue from Contract with Customer [Abstract]
Revenue	Note 6 -- Revenue Most of the Company’s revenue is generated by the performance of services to customers and recognized at a point in time based on the evaluation of when the customer obtains control of the products. Revenue is recognized when all performance obligations under the terms of a contract are satisfied, net of certain taxes and gain/loss resulting from changes in foreign currency. Revenue is recorded when customer acceptance is received and all performance obligations have been satisfied. Sales of goods typically do not include multiple products and/or service elements. The table below summarizes the Company’s disaggregated revenue information: Schedule of disaggregated revenue Three Months Ended Nine Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Clinical trials $ 35,601 $ 41,997 $ 150,568 $ 230,292 Sales of Product Income – 6,056 – 19,315 Consulting Fees – – 16,667 – Seminar fees – 3,007 1,925 16,433 Royalty Income – – – 42 Video Course Purchase – 59 – 2,497 Merchandise 810 134 3,819 1,634 Total revenue $ 36,411 $ 51,252 $ 172,979 $ 270,413 Cost of revenue consists of third-party costs associated with patient stipends, sleep study fees and audio/video fees. At February 29, 2024, and February 28, 2023, cost of revenues totaled $ 35,721 77,443

Stockholders_ Deficit

Stockholders’ Deficit	9 Months Ended
	Feb. 29, 2024
Equity [Abstract]
Stockholders’ Deficit	Note 7 – Stockholders’ Deficit The Company is authorized to issue 20,010,000,000 20,000,000,000 10,000,000 Preferred Stock The Company has designated 2,500,000 0.001 2,500,000 On July 20, 2022, the Company designated a series of preferred stock, named Series B Preferred Convertible Preferred Stock, comprising 1,000 no 1,000 Common Stock During the nine months ended February 29, 2024, the Company issued 372,071,428 131,000 19,000,000 19,000 On January 16, 2024, and February 9, 2024, the Company issued a total of 100,000,000 At February 29, 2024, and May 31, 2023, there were respectively 10,431,749,347 10,059,677,919

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Feb. 29, 2024
Equity [Abstract]
Share-Based Compensation	Note 8 – Share-Based Compensation On July 20, 2022, the Company adopted its 2022 Equity Incentive Plan, which provides for the grant of incentive and non-statutory stock options, stock appreciation rights, restricted stock, unrestricted stock, restricted stock units and performance awards to directors, officers, employees and consultants, as determined by the Board, as plan administrator. The Company will recognize as share-based compensation expense all share-based payments to employees over the requisite service period (generally the vesting period) in its consolidated statements of operations based on the fair values of the awards that are issued.

Income Taxes

Income Taxes	9 Months Ended
	Feb. 29, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Note 9 – Income Taxes The Company provides for income taxes under ASC 740. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. On December 22, 2017, the 2017 Tax Cuts and Jobs Act (the “Tax Act”) was enacted into law, making significant changes to the Code. These changes included a federal corporate tax rate decrease from 35 21 Due to changes in ownership provisions of the income tax laws of the United States of America, net operating loss carryforwards of approximately $ 5,198,149 4,406,729 Income taxes for 2017 to 2024 remain subject to examination.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Feb. 29, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10 – Commitments and Contingencies The Company leases premises of approximately 4,500 square feet located at 6201 Bonhomme Road, Suites 460S and 466S, Houston, Texas. The lease provided for base rent of $ 3,382 3,529 3,676 3,823 On March 23, 2023, the Company amended the lease to extend its term to June 30, 2024, at a base rent of $4,779 per month. On September 5, 2023, the lease was amended to extend its term to June 30, 2025, at rentals of $0 per month for the two months ended November 30, 2023, $$4,779 per month for the 10 months ending June 30, 2024, and $4,926 per month for the 12 months ending June 30, 2025. Two of the Company’s officers leased 1,400 square feet in Houston, Texas (the “Officers’ Leased Property”), under a lease, the term of which commenced on February 29, 2020, and expired on March 14, 2022 3,449 2,817 September 14, 2022 3,008 2,817 March 14, 2023 3,038 2,817 September 14, 2023 3,168 2,817 September 14, 2024 3,164 2,817

Related Party Transactions

Related Party Transactions	9 Months Ended
	Feb. 29, 2024
Related Party Transactions [Abstract]
Related Party Transactions	Note 11 – Related Party Transactions See Note 10 for information respecting the lease of real property to the Company by two of its officers. The balance of related party liabilities owed to certain shareholders totaled $ 323,678 105,173 During the year ended May 31, 2023, the Company wrote off $ 12,000

Off-Balance-Sheet Arrangements

Off-Balance-Sheet Arrangements	9 Months Ended
	Feb. 29, 2024
Off-balance-sheet Arrangements
Off-Balance-Sheet Arrangements	Note 12 – Off-Balance-Sheet Arrangements The Company has no off-balance sheet arrangements.

Concentration of Risk

Concentration of Risk	9 Months Ended
	Feb. 29, 2024
Risks and Uncertainties [Abstract]
Concentration of Risk	Note 13 – Concentration of Risk The Company had revenue, net of taxes and foreign currency gain/loss of $ 172,979 270,413 The Company had one customer that provided 79 71

Subsequent Events

Subsequent Events	9 Months Ended
	Feb. 29, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 14 – Subsequent Events During the nine months ended February 29, 2024, the COVID-19 pandemic continued to have a material adverse effect on the Company’s educational business because governmental measures that we imposed to control it resulted in the closing of classrooms and other educational venues, and also hindered the Company’s franchising and consulting activities. As the pandemic has abated, many of these restrictions have been removed and the Company is beginning to resume normal operations. If the pandemic does not continue to abate, because of infections resulting from emerging virus variants or for other reasons, restrictions could be reimposed or increased. The ultimate impact of the pandemic will depend on future developments, which are highly uncertain and cannot be predicted. After March 1, 2024, the Company repaid the estate of a deceased officer $2,500. On April 12, 2024, the Company signed a 12-month lease for 6201 Bonhomme Road, Suite 435N, comprising 1,367 square feet. The lease provides for base rent of $1,631 per month. The effective date of the lease is May 1, 2024. This new lease replaces the existing lease for 6201 Bonhomme Road, Suite 466S. Management has evaluated all other subsequent events when these consolidated financial statements were issued and has determined that none of them requires disclosure herein.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Feb. 29, 2024
Accounting Policies [Abstract]
Accounting Principles	Accounting Principles The accompanying unaudited consolidated financial statements have been prepared by management using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial statements and with the instructions to Article 10 of Regulation S-X of the U.S. Securities and Exchange Commission (the “SEC”). Accordingly, they do not contain all of the information and footnotes required by U.S. GAAP for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company at February 29, 2024, and the results of operations and cash flows for the periods presented. The results of operations for the nine months ended February 29, 2024, are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read in conjunction with the audited financial statements and related notes thereto for the year ended May 31, 2024.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make significant estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Making estimates requires management to exercise significant judgment. Certain of these estimates could be affected by external conditions, including those unique to the Company’s businesses, and general economic conditions. These external conditions could have an effect on the Company’s estimates that could cause actual results to differ materially from its estimates. Actual results could differ from those estimates. The Company re-evaluates all of its accounting estimates at least quarterly based on these conditions and records adjustments when necessary. Significant estimates relied upon in preparing these statements include revenue recognition, accounts receivable reserves, accrued expenses, share-based compensation and the recoverability of the Company’s net deferred tax assets and any related valuation allowance.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.
Reclassification	Reclassification Certain amounts in the prior consolidated financial statements have been reclassified to conform to the presentation of the current period financial statements. These reclassifications had no impact on the results of operations, changes in equity, or cash flows.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents are short-term, highly liquid investments that are readily convertible to cash with original maturities of three months or less at the date acquired. The Company had zero investment securities that were deemed cash equivalents at February 29, 2024, and November 30, 2023, respectively.
Accounts Receivable	Accounts Receivable Included in accounts receivable on the balance sheets are amounts primarily related to customers. The Company estimates losses on receivables based on known troubled accounts and historical experience of losses incurred. Receivables are considered impaired and written off when it is probable that all contractual payments due will not be collected in accordance with the terms of the related agreement. Based on experience and the judgment of management, there was no
Revenue Recognition	Revenue Recognition The Company follows the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606), Under ASU No. 2014-09, the Company recognizes revenue when a customer obtains control of promised goods or services, or when they are shipped to a customer, in an amount that reflects the consideration that it expects to receive in exchange for them. The Company recognizes revenues following the five-step model prescribed under ASU No. 2014-09: (a) it identifies a contract with a customer; (b) it identifies the performance obligations in the contract; (c) it determines the transaction price; (d) it allocates the transaction price to the performance obligations in the contract; and (e) it recognizes revenues when (or as) it satisfies its performance obligation. The Company generates revenue from multiple streams, namely, clinical trials, consulting fees, seminars and merchandise sales. Revenues from product sales are recognized when a customer obtains control of the Company’s product, which occurs at a point in time or over time, typically upon shipment to the customer or when services are fulfilled and the customer receives benefit from such services. Revenue is deferred and a liability is established to the extent that the Company receives payments from customers in advance of goods being shipped or services being rendered. The Company expenses incremental costs of obtaining a contract as and when incurred if the expected amortization period of the asset in which it would have been recognized is one year or less or the amount is immaterial. A performance obligation is a contractual promise to transfer a distinct product or service to a customer and is the unit of account in the new revenue standard. The contract transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. Each contract has a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts and, therefore, not distinct. Revenue from contracts that satisfy the criteria for overtime recognition is recognized as the work progresses. The majority of the Company’s revenue is derived from services provided to customers and is executed typically over a period that is typically between 1 to 12 months, based on evaluation of when these services are rendered. Contracts will continue to be recognized over time because of the continuous transfer of control to the customer as services are rendered to customers. Payments made by customers in advance of services being rendered are recorded as deferred revenue. Our significant payment terms for customer contracts vary based on the revenue stream. Franchising business clients are required to advance a percentage of the franchise fee upon acceptance of the contract. These advances, when received, are accounted for as contract liabilities on the consolidated balance sheet and are subsequently recognized in revenue when they are earned. Contracts for clinical trials typically provide for progress payments based on the number of patients seen, with final payments generally due within 30 days upon completion of work or the termination of the contract. Revenue is recognized when all performance obligations under the terms of a contract are satisfied. The Company requires advance payments from its consulting customers and these payments are recorded as contract liabilities on the consolidated balance sheet until service is performed and revenue is recognized. These advance payments are not treated as financing components based on the guidance in ASC 606-10-32-196-16 and -17, whereby the timing of when services are provided are at the discretion of the customers or a substantial amount of the consideration promised by the customer is variable and not in the control of the customer or the Company. There is no significant financing component to any of the Company’s contracts. Contracts for educational services require nonrefundable payment in advance and are recorded as revenue when received. There is no significant financing component to any contracts.
Contract Modifications	Contract Modifications Contracts for the Company’s clinical trial business are subject to modification. These modifications may create new, or change existing, enforceable rights and obligations of the parties thereto. Modifications are generally effected pursuant to an amendment or addendum to the original contract. A contract modification is accounted for as a new contract if it reflects an increase in scope that is regarded as distinct from the original contract and is priced in line with the standalone price for the related services. If a contract modification is not considered a new contract, the modification is combined with the original contract and the impact on revenue recognition will depend on whether the remaining services are distinct from the original contract. If they are distinct from those in the original contract, all remaining performance obligations will be accounted for on a prospective basis, with unrecognized consideration allocated to the remaining performance obligations. If the remaining goods or services are not distinct, the modification will be treated as if it were a part of the existing contract and the effect that the contract modification has on the transaction price and the measure of progress toward satisfaction of the performance obligations are recognized as an adjustment to revenue (either as an increase in or a reduction of revenue) at the date of the contract modification on a cumulative catch-up basis.
Remaining Performance Obligations	Remaining Performance Obligations The Company follows ASC 606, which requires the allocation of the transaction price to the remaining performance obligations of a contract and applies a practical expedient allowing it not to disclose the amount of the transaction price allocated to the remaining performance obligations for contracts with an original expected duration of one year or less. At February 29, 2024, and May 31, 2023, the Company had no
Share-Based Payments	Share-Based Payments ASC 718, “ Compensation – Stock Compensation, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, Equity – Equity-Based Payments to Non-Employees.
Leases	Leases The Company has adopted ASU 2016-02, Leases (Topic 842),
Cash Flows	Cash Flows The Company follows ASU 2016-18, “ Statement of Cash Flows (Topic 230),
Fair Value Measurements	Fair Value Measurements The Company has adopted ASC Topic 820, Fair Value Measurements, The estimated fair value of certain financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, is carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The carrying amounts of the Company’s short- and long-term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates taken together with other features, such as concurrent issuances of warrants and/or embedded conversion options, are comparable to rates of returns for instruments of similar credit risk. ASC Topic 820 defines fair value 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. ASC Topic 820 also establishes a fair-value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC Topic 820 describes three levels of inputs that may be used to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3: Inputs that are unobservable (for example, cash flow modeling inputs based on assumptions).
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with Accounting Standards Codification No. 740, “Income Taxes” Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting or according to the expected reversal dates of the specific temporary differences, if not related to an asset or liability for financial reporting. The Company accounts for uncertain tax positions in accordance with the provisions of ASC 740, which provides guidance as to the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in its financial statements, under which a company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in financial statements from such a position are measured based on the largest benefit that has a greater than 50
Loss per Share	Loss per Share The Company computes basic earnings per share amounts in accordance with Accounting Standards Codification Topic 260, “Earnings per Share.” no
Recently Issued Accounting Standards	Recently Issued Accounting Standards The Company does not believe there are any other recently issued, but not yet effective, accounting standards that would have a significant impact on the Company’s financial position or results of operations.

Debt (Tables)

Debt (Tables)	9 Months Ended
	Feb. 29, 2024
Debt Disclosure [Abstract]
Schedule of EIDL loans	Schedule of EIDL loans February 29, 2024 May 31, 2023 SBA (EIDL) current portion $ 7,054 $ 14,592 SBA (EIDL) noncurrent portion 249,500 249,500 Total EIDL Loans $ 256,554 $ 264,092

Right-of-Use Assets and Lease_2

Right-of-Use Assets and Lease Liabilities (Tables)	9 Months Ended
	Feb. 29, 2024
Right-of-use Assets And Lease Liabilities
Schedule of leases	Schedule of leases February 29, 2024 May 31, 2023 Right-of-use asset $ 83,021 $ 155,387 Less: Accumulated amortization 7,480 131,467 Right-of-use asset, net $ 75,541 $ 23,920 Lease liabilities – current $ 56,039 $ 4,435 Lease liabilities – noncurrent 19,502 – Operating lease liability $ 75,541 $ 4,435

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Feb. 29, 2024
Revenue from Contract with Customer [Abstract]
Schedule of disaggregated revenue	Schedule of disaggregated revenue Three Months Ended Nine Months Ended February 29, 2024 February 28, 2023 February 29, 2024 February 28, 2023 Clinical trials $ 35,601 $ 41,997 $ 150,568 $ 230,292 Sales of Product Income – 6,056 – 19,315 Consulting Fees – – 16,667 – Seminar fees – 3,007 1,925 16,433 Royalty Income – – – 42 Video Course Purchase – 59 – 2,497 Merchandise 810 134 3,819 1,634 Total revenue $ 36,411 $ 51,252 $ 172,979 $ 270,413

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	9 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	May 31, 2023
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 0		$ 0
Remaining performance obligations	$ 0		$ 0
Recognized tax benefit percentage	50%
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		0

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Feb. 29, 2024	Nov. 30, 2023	Aug. 31, 2023	Feb. 28, 2023	Nov. 30, 2022	Aug. 31, 2022	Feb. 29, 2024	Feb. 28, 2023	May 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 209,192	$ 124,426	$ 181,792	$ 324,655	$ 219,886	$ 212,030	$ 515,410	$ 756,574
Net cash used in operations							304,943
Working capital deficit							782,616
Accumulated deficit	$ 5,198,146	$ 5,198,146					$ 5,198,146		$ 4,682,736

Debt (Details)

Debt (Details) - USD ($)	Feb. 29, 2024	May 31, 2023
Debt Disclosure [Abstract]
SBA (EIDL) current portion	$ 7,054	$ 14,592
SBA (EIDL) noncurrent portion	249,500	249,500
Total EIDL Loans	$ 256,554	$ 264,092

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)

1 Months Ended

9 Months Ended

12 Months Ended

Dec. 20, 2022

Oct. 17, 2022

Oct. 13, 2022

Aug. 08, 2022

Aug. 03, 2022

Jun. 29, 2022

Jun. 30, 2020

Feb. 29, 2024

Feb. 28, 2023

May 31, 2022

May 31, 2021

May 31, 2020

May 31, 2023

Short-Term Debt [Line Items]

Additional loans borrowed

$ 151,267

$ 121,407

Loan was refinanced

29,859

$ 68,720

Loans Payable [Member]

Short-Term Debt [Line Items]

Annual interest rate

14%

Loan repaid

$ 589

Borrowings from an unrelated party

$ 12,500

Loans Payable 1 [Member]

Short-Term Debt [Line Items]

Loan repaid

$ 297

Outstanding balance, including interest

15,073

Borrowings from an unrelated party

$ 6,304

Loans Payable 2 [Member]

Short-Term Debt [Line Items]

Annual interest rate

42.50%

Loan repaid

$ 1,188

Outstanding balance, including interest

15,553

Borrowings from an unrelated party

$ 15,000

Financing Agreement [Member]

Short-Term Debt [Line Items]

Financing agreement with an unrelated party

$ 45,000

$ 50,000

Annual interest rate

26.40%

26.40%

20.90%

Loan repaid

$ 3,057

$ 3,057

$ 1,218

Outstanding balance, including interest

54,029

Loan was refinanced

$ 10,000

Financing Agreement 1 [Member]

Short-Term Debt [Line Items]

Annual interest rate

26.40%

Loan repaid

$ 6,114

Outstanding balance, including interest

$ 38,638

Increase in loans

$ 76,000

Payroll Protection Program Loans [Member]

Short-Term Debt [Line Items]

Outstanding PPP loans

$ 41,666

Economic Injury Disaster Loan [Member]

Short-Term Debt [Line Items]

Loan received

$ 106,200

$ 143,100

Loan interest rate

3.75%

3.75%

Monthly installments payable

$ 518

$ 698

Debt instrument period

30 years

30 years

Additional loans borrowed

$ 4,000

$ 10,000

One Loan [Member] | Payroll Protection Program Loans [Member]

Short-Term Debt [Line Items]

Loan received

$ 31,750

31,750

Two Loans [Member] | Payroll Protection Program Loans [Member]

Short-Term Debt [Line Items]

Loan received

20,833

20,833

Three Loans [Member] | Payroll Protection Program Loans [Member]

Short-Term Debt [Line Items]

Loan received

$ 5,000

$ 5,000

Right-of-Use Assets and Lease_3

Right-of-Use Assets and Lease Liabilities (Details) - USD ($)	Feb. 29, 2024	Nov. 30, 2023	May 31, 2023
Right-of-use Assets And Lease Liabilities
Right-of-use asset	$ 83,021	$ 155,387
Less: Accumulated amortization	7,480	131,467
Right-of-use asset, net	75,541	23,920	$ 23,920
Lease liabilities – current	56,039	4,435	4,435
Lease liabilities – noncurrent	19,502	0	$ 0
Operating lease liability	$ 75,541	$ 4,435

Right-of-Use Assets and Lease_4

Right-of-Use Assets and Lease Liabilities (Details Narrative) - USD ($)	3 Months Ended
	Feb. 29, 2024	Nov. 30, 2023
Right-of-use Assets And Lease Liabilities
Operating Lease, Expense	$ 28,673	$ 31,210

Revenue (Details)

Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Disaggregation of Revenue [Line Items]
Total revenue	$ 36,411	$ 51,252	$ 172,979	$ 270,413
Clinical Trials [Member]
Disaggregation of Revenue [Line Items]
Total revenue	35,601	41,997	150,568	230,292
Sales Of Product Income [Member]
Disaggregation of Revenue [Line Items]
Total revenue	0	6,056	0	19,315
Consulting Fees [Member]
Disaggregation of Revenue [Line Items]
Total revenue	0	0	16,667	0
Seminar Fees [Member]
Disaggregation of Revenue [Line Items]
Total revenue	0	3,007	1,925	16,433
Royalty Income [Member]
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0	42
Video Course Purchase [Member]
Disaggregation of Revenue [Line Items]
Total revenue	0	59	0	2,497
Merchandise [Member]
Disaggregation of Revenue [Line Items]
Total revenue	$ 810	$ 134	$ 3,819	$ 1,634

Revenue (Details Narrative)

Revenue (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Revenue from Contract with Customer [Abstract]
Cost of revenues	$ 11,809	$ 24,120	$ 35,721	$ 77,443

Stockholders_ Deficit (Details

Stockholders’ Deficit (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended					9 Months Ended
	Feb. 09, 2024	Feb. 29, 2024	Aug. 31, 2023	Feb. 28, 2023	Nov. 30, 2022	Aug. 31, 2022	Feb. 29, 2024	May 31, 2023	Jul. 20, 2022
Class of Stock [Line Items]
Capital Units, Authorized		20,010,000,000					20,010,000,000
Common Stock, Shares Authorized		20,000,000,000					20,000,000,000	20,000,000,000
Preferred stock, shares authorized		10,000,000					10,000,000	10,000,000
Number of common shares issued, value		$ 75,000	$ 74,997	$ 248,300	$ 312,666	$ 75,000
Common stock, shares issued		10,431,749,347		10,059,677,919			10,431,749,347	10,059,677,919
Common stock, shares outstanding		10,431,749,347					10,431,749,347	10,059,677,919
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized								2,500,000
Preferred stock, par value									$ 0.001
Preferred Stock, Shares Outstanding								2,500,000
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									1,000
Preferred stock, par value									$ 0
Preferred stock, shares issued									1,000
Common Stock [Member]
Class of Stock [Line Items]
Number of common shares issued, shares							372,071,428
Number of common shares issued, value							$ 131,000
Rescission of stock sale, shares							19,000,000
Rescission of stock sale							$ 19,000
Stock Issued During Period, Shares, Issued for Services	100,000,000

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	9 Months Ended
	Feb. 29, 2024	Feb. 28, 2023
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Net operating loss carryforwards	$ 5,198,149	$ 4,406,729
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Federal tax rate	35%
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Federal tax rate	21%

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)									9 Months Ended
	Sep. 06, 2023	Mar. 02, 2023	Sep. 15, 2022	Jul. 01, 2022	Mar. 15, 2022	Jul. 01, 2021	Jul. 01, 2020	Feb. 29, 2020	Feb. 29, 2024
Property, Plant and Equipment [Line Items]
Operating leases, rent expense monthly payment				$ 3,823		$ 3,676	$ 3,529		$ 3,382
Lessee, Operating Lease, Description									On March 23, 2023, the Company amended the lease to extend its term to June 30, 2024, at a base rent of $4,779 per month. On September 5, 2023, the lease was amended to extend its term to June 30, 2025, at rentals of $0 per month for the two months ended November 30, 2023, $$4,779 per month for the 10 months ending June 30, 2024, and $4,926 per month for the 12 months ending June 30, 2025.
Officers Leased Property [Member]
Property, Plant and Equipment [Line Items]
Operating leases, rent expense monthly payment	$ 3,164	$ 3,168	$ 3,038		$ 3,008			$ 3,449
Lease expiration date	Sep. 14, 2024	Sep. 14, 2023	Mar. 14, 2023		Sep. 14, 2022			Mar. 14, 2022
Operating lease payments	$ 2,817	$ 2,817	$ 2,817		$ 2,817			$ 2,817

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Feb. 29, 2024	May 31, 2023
Related Party Transaction [Line Items]
Balance of related party liabilities	$ 323,678	$ 105,173
Related Party [Member]
Related Party Transaction [Line Items]
Related party wrote off		$ 12,000

Concentration of Risk (Details

Concentration of Risk (Details Narrative) - USD ($)	9 Months Ended
	Feb. 29, 2024	Feb. 28, 2023
Concentration Risk [Line Items]
Gain (Loss), Foreign Currency Transaction, after Tax	$ 172,979	$ 270,413
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | One Customer [Member]
Concentration Risk [Line Items]
Gross revenue percentage	79%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Two Customer [Member]
Concentration Risk [Line Items]
Gross revenue percentage		71%