GroGenesis (GROG) 10-Q 14 Oct 15 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Aug. 31, 2015shares
Document and Entity Information:
Entity Registrant Name	GroGenesis, Inc.
Document Type	10-Q
Document Period End Date	Aug. 31, 2015
Amendment Flag	false
Entity Central Index Key	1,497,055
Current Fiscal Year End Date	--05-31
Entity Common Stock, Shares Outstanding	81,565,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Trading Symbol	grog

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Aug. 31, 2015	May. 31, 2015
Current assets:
Cash	$ 20,015	$ 654
Prepaid expenses	26,074	20,500
Amounts receivable		2,475
Inventory	31,370	22,233
Total current assets	77,459	45,862
Other assets
Property, plant and equipment	115,567	124,306
Intangible assets	40,260	40,260
Total other assets	155,827	164,566
Total assets	233,286	210,428
Current liabilities:
Accounts payable and accrued liabilities	116,873	117,548
Related party payables	233,182	192,560
Deferred revenue	12,375	12,375
Advance	21,750	21,750
Total current liabilities	384,180	344,233
Total liabilities	384,180	344,233
STOCKHOLDER'S EQUITY (DEFICIT):
Common stock value	81,565	81,565
Common stock subscribed value	375,000	255,000
Additional paid-in capital	1,652,715	1,652,715
Accumulated deficit	(2,260,174)	(2,123,085)
Total stockholders' equity (deficit)	(150,894)	(133,805)
Total liabilities and stockholders' equity (deficit)	$ 233,286	$ 210,428

BALANCE SHEETS (PARENTHETICAL)

BALANCE SHEETS (PARENTHETICAL) - $ / shares	Aug. 31, 2015	May. 31, 2015
Balance Sheet
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	81,565,000	81,565,000
Common stock, shares outstanding	81,565,000	81,565,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Income Statement
Revenue		$ 29,562
Cost of sales		7,099
Gross profit		22,463
Expenses:
Commissions		3,925
Consulting fees	$ 80,069	37,500
Depreciation	8,739	8,739
General and administrative	26,730	25,672
Transfer agent and filing fees	2,168	13,231
Professional fees	19,383	15,093
Total expenses	137,089	104,160
Loss from operations	(137,089)	(81,697)
Net loss	$ (137,089)	$ (81,697)
Net loss per share - basic and diluted	$ 0	$ 0
Weighted average shares outstanding - basic and diluted	81,565,000	81,483,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (137,089)	$ (81,697)
Adjustments to reconcile net cash used in operating activities:
Depreciation	8,739	8,739
Change in operating assets and liabilities
(Increase) decrease in prepaid expenses	(5,574)	2,100
(Increase) decrease in amounts receivable	2,475	16,700
(Increase) decrease in inventory	(9,137)	(967)
Increase (decrease) in accounts payable and accrued liabilities	(675)	3,326
Increase (decrease) in related party payables	40,622	39,928
Net cash used in operating activities	(100,639)	(11,871)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock		21,000
Proceeds from share subscriptions	120,000	(21,000)
Net cash provided by financing activities	120,000
Net increase (decrease) in cash	19,361	(11,871)
Cash - beginning of period	654	12,188
Cash - end of period	$ 20,015	$ 317
SUPPLEMENTAL INFORMATION:
Interest paid
Income taxes paid

Nature of Operations, Basis of

Nature of Operations, Basis of Presentation and Significant Accounting Policies	3 Months Ended
	Aug. 31, 2015
Notes
Nature of Operations, Basis of Presentation and Significant Accounting Policies	NOTE 1 - NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES GroGenesis, Inc. (the "Company") was incorporated in the state of Nevada on May 19, 2010 under the name Lisboa Leisure, Inc. On September 9, 2013, the Company entered into two asset purchase agreements whereby the Company agreed to purchase certain assets necessary for the operation of a plant growth surfactant manufacture and sales business. The agreements closed on February 7, 2014. The assets acquired are used in conjunction with the production, marketing, and sale of the crop surfactant to be sold under the name "AgraBurst". Effective November 1, 2013, the Company changed its name to GroGenesis, Inc. The Company’s former president, Maria Fernandes, resigned on closing. In addition, the Company has entered into an easement agreement whereby it was granted the right to use a portion of a farm located in Aylmer, Ontario, Canada for the purposes of using it as a demonstration farm in order to evaluate and exhibit the effects of GroGenesis. The Company is an operating company in the agricultural and environmental sectors through its ownership, manufacture, and sale of a natural blend of plant extracts that is used as a liquid plant growth enhancer, known as AgraBurst crop surfactant formula SURF0107 ("AgraBurst"). A plant surfactant is a compound that lowers the surface tension between a liquid and a solid in order to allow for more efficient nutrient uptake in the plant. The Company commenced business in this sector in February 2014. In early January 2015, the Company introduced a new organic product, AgraBlast (“AgraBlast”). AgraBlast is a liquid broad-spectrum algaecide, fungicide, bactericide, and general sanitation product for use in agricultural industries. Unless otherwise specified, all dollar amounts are expressed in United States dollars. Basis of Accounting The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”), for interim financial information pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by US GAAP for complete financial statements. The unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in our Form 10-K for the fiscal year ended May 31, 2015 filed on September 14, 2015. In the opinion of management, all adjustments (consisting of normal recurring adjustments unless otherwise indicated) considered necessary for a fair presentation have been included. Operating results for the three months ended August 31, 2015 are not necessarily indicative of the results that may be expected for the year as a whole. Use of Estimates The preparation of financial statements in accordance with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to useful life and recoverability of long-lived assets, valuation of shares for services and assets, deferred income tax asset valuations and loss contingencies. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. Inventory Inventory is stated at the lower of cost or market. At August 31, 2015, inventory consists primarily of raw materials. Basic Net Income (Loss) Per Share The Company computes net income (loss) per share in accordance with Accounting Standards Codification ( ASC) Topic 260, Earnings per Share The Company had 600,000 and zero potentially dilutive shares from the outstanding common stock warrants as of August 31, 2015 and May 31, 2015, respectively. Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, amounts receivable, accounts payable and accrued liabilities, related party payables, and advances. The Company believes that the recorded values of all of the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. Revenue Recognition The Company recognizes revenue when product is sold at a fixed or determinable price, persuasive evidence of an arrangement exists, delivery has occurred and title has transferred, and collectability is reasonably assured. Income Taxes Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC Topic 740, Income Taxes ASC Topic 740 Fair value The Company measures and discloses the estimated fair value of its financial assets and liabilities using the fair value hierarchy prescribed by US generally accepted accounting principles. The fair value hierarchy has three levels, which are based on reliable available inputs of observable data. The hierarchy requires the use of observable market data when available. The three-level hierarchy is defined as follows: · · · Financial instruments consist principally of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, related party payables and advances. The recorded values of all financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial statement. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2014-09 (ASU 2014-09) "Revenue from Contracts with Customers." ASU 2014-09 will supersede most current revenue recognition guidance, including industry-specific guidance. The underlying principle is that an entity will recognize revenue upon the transfer of goods or services to customers in an amount that the entity expects to be entitled to in exchange for those goods or services. The guidance provides a five-step analysis of transactions to determine when and how revenue is recognized. Other major provisions include capitalization of certain contract costs, consideration of the time value of money in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity’s contracts with customers. The guidance is effective for the interim and annual periods beginning on or after December 15, 2016 (early adoption is not permitted). The guidance permits the use of either a retrospective or cumulative effect transition method. On April 29, 2015, the FASB issued an exposure draft to defer the effective date by one year. The Company is currently evaluating the impact of the amended guidance on its financial statements. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Going Concern and Management's

Going Concern and Management's Liquidity Plans	3 Months Ended
	Aug. 31, 2015
Notes
Going Concern and Management's Liquidity Plans	NOTE 2 - GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since inception resulting in an accumulated deficit of $2,260,174 as of August 31, 2015, and further losses are anticipated in the development of its business raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or the private placement of common stock. There is, however, no assurance that the Company will be able to raise any additional capital through any type of private placement or other securities offering on terms acceptable to the Company.

Advance Disclosure

Advance Disclosure	3 Months Ended
	Aug. 31, 2015
Notes
Advance Disclosure	NOTE 3 - ADVANCE As of August 31, 2015, the Company owed $21,750 to an associate of the Company’s management. The advance is unsecured, payable on demand and non-interest bearing.

Related Parties Disclosure

Related Parties Disclosure	3 Months Ended
	Aug. 31, 2015
Notes
Related Parties Disclosure	NOTE 4 - RELATED PARTY TRANSACTIONS On March 1, 2014, the Company entered into a Consulting Agreement with the Company’s former Chief Operating Officer (the “COO”) whereby the Company agreed to pay the COO $2,500 per month. During the three months ended August 31, 2015, the Company incurred $7,500 of consulting fees to the former COO. As of August 31, 2015, the total balance owing to the former COO was $45,000. The former COO resigned as our Chief Operating Officer on September 17, 2015. On June 1, 2014, the Company entered into a Consulting Agreement with the Company’s former Chief Financial Officer (the “former CFO”), whereby the Company agreed to pay the CFO $2,500 per month. The former CFO started working for the Company on August 1, 2014 and resigned in April 2015. As of August 31, 2015, the Company owes the former CFO of the Company $27,500, which is unsecured, non-interest bearing and due on demand. Prior to May 31, 2015, the former Vice President of Sales and Manufacturing (“VPSM”) paid for expenses on behalf of the Company and earned commissions on sales on behalf of the Company. As of August 31, 2015, the Company owed the VPSM of the Company $72,896, which is unsecured, non-interest bearing and due on demand. This former VPSM resigned from the Company in July 2015. As of August 31, 2015, the Company owes the former President of the Company $17,961 for general and administration expenses and travel expenses paid on behalf of the Company and consulting services provided by the former President. The amount is unsecured, non-interest bearing and due on demand. As of August 31, 2015, the Company owes the spouse of the former President of the Company $6,500 for general and administration support services provided to the Company. The amount is unsecured, non-interest bearing and due on demand. As of August 31, 2015, the Company had loans of $63,325 from shareholders. These amounts are unsecured, non-interest bearing and have no fixed terms of repayment.

Stockholders' Equity Disclosure

Stockholders' Equity Disclosure	3 Months Ended
	Aug. 31, 2015
Notes
Stockholders' Equity Disclosure	NOTE 5 - STOCKHOLDERS’ EQUITY During the three months ended August 31, 2015, the Company completed a private placement consisting of 600,000 units to an investor for total proceeds of $120,000. Each unit consisted of one share of common stock and a warrant to purchase one share of common stock. The warrants have an exercise price of $0.40 per share and have a two-year term.

Commitments Disclosure

Commitments Disclosure	3 Months Ended
	Aug. 31, 2015
Notes
Commitments Disclosure	NOTE 6 - COMMITMENTS On September 9, 2013, the Company entered into an Asset Purchase Agreement whereby the Company agreed to acquire intellectual property as well as all related assets necessary for operating a plant growth enhancement product ("Plant Surfactant") manufacture and sale business. The agreement was closed on February 7, 2014. In consideration, the Company issued 12,500,000 shares of restricted common stock. In addition, the Company also agreed to incorporate a wholly-owned subsidiary that will hold these assets and conduct operations, and execute a consulting agreement with the former President of the Company whereby he will receive $7,000 per month. The consulting agreement will become effective on the date that the Company raises a minimum of $500,000 to fund operations. As of August 31, 2015, the Company had not incorporated a wholly-owned subsidiary. On September 9, 2013, the Company entered into an Asset Purchase Agreement whereby the Company agreed to acquire certain equipment used in conjunction with the production, marketing and sale of the Plant Surfactant. The agreement closed on February 7, 2014. In consideration, the Company issued 5,000,000 shares of restricted common stock. On September 9, 2013, the Company entered into an Easement Agreement whereby the Company agreed to acquire the exclusive right to 10 acres of farm property located in Aylmer, Ontario, Canada, to operate as a demonstration farm in order to evaluate and exhibit the effects of using the plant surfactant for an initial term of 3 years. In consideration, the Company issued 2,500,000 shares of restricted common stock with a fair value of $25,200, which was recognized as a prepaid expense and is being amortized over the three-year term. During the three months ended August 31, 2015 and 2014, the Company recognized $2,100 as rent expense leaving a balance of $8,400 remaining in prepaid expense as of August 31, 2015. On April 15, 2015, the Company entered into a Consulting and Marketing Service Agreement for a term of 90 days. Pursuant to the agreement, the Company agreed to pay the consultant $10,000 per month. During the three months ending August 31, 2015, the Company recorded consulting fee expense of $15,000 under this agreement.

Subsequent Events

Subsequent Events	3 Months Ended
	Aug. 31, 2015
Notes
Subsequent Events	NOTE 7 - SUBSEQUENT EVENTS On September 17, 2015, Alan Hughes resigned as the Chief Operating Officer and Director of the Company. On September 18, 2015, Joseph Fewer resigned as the Chief Executive Officer, President, Chief Financial Officer and as a Director of the Company. On September 18, 2015, the Company appointed Richard D. Kamolvathin to the positions of Chief Executive Officer, President, Chief Financial Officer, Secretary , Treasurer and Director of the Company On September 18, 2015, the Company appointed Tyler Mackey as its new Chief Operating Officer. On October 6, 2015, the Company appointed Grant B. Walsh as its new Chairman of the Board of the Directors. On October 7, 2015, we sold an aggregate of 1,250,000 units to an accredited investor for gross aggregate proceeds of $250,000 pursuant to a private placement offering. Each unit consisted of one share of common stock and a warrant to purchase one share of common stock. The warrants have an exercise price of $0.40 per share and have a two-year term.

Nature of Operations, Basis o13

Nature of Operations, Basis of Presentation and Significant Accounting Policies: Basis of Accounting Policy (Policies)	3 Months Ended
	Aug. 31, 2015
Policies
Basis of Accounting Policy	Basis of Accounting The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”), for interim financial information pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by US GAAP for complete financial statements. The unaudited condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in our Form 10-K for the fiscal year ended May 31, 2015 filed on September 14, 2015. In the opinion of management, all adjustments (consisting of normal recurring adjustments unless otherwise indicated) considered necessary for a fair presentation have been included. Operating results for the three months ended August 31, 2015 are not necessarily indicative of the results that may be expected for the year as a whole.

Nature of Operations, Basis o14

Nature of Operations, Basis of Presentation and Significant Accounting Policies: Use of Estimates Policy (Policies)	3 Months Ended
	Aug. 31, 2015
Policies
Use of Estimates Policy	Use of Estimates The preparation of financial statements in accordance with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to useful life and recoverability of long-lived assets, valuation of shares for services and assets, deferred income tax asset valuations and loss contingencies. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Nature of Operations, Basis o15

Nature of Operations, Basis of Presentation and Significant Accounting Policies: Cash and Cash Equivalents Policy (Policies)	3 Months Ended
	Aug. 31, 2015
Policies
Cash and Cash Equivalents Policy	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.

Nature of Operations, Basis o16

Nature of Operations, Basis of Presentation and Significant Accounting Policies: Inventory Policy (Policies)	3 Months Ended
	Aug. 31, 2015
Policies
Inventory Policy	Inventory Inventory is stated at the lower of cost or market. At August 31, 2015, inventory consists primarily of raw materials.

Nature of Operations, Basis o17

Nature of Operations, Basis of Presentation and Significant Accounting Policies: Basic Net Income (loss) Per Share Policy (Policies)	3 Months Ended
	Aug. 31, 2015
Policies
Basic Net Income (loss) Per Share Policy	Basic Net Income (Loss) Per Share The Company computes net income (loss) per share in accordance with Accounting Standards Codification ( ASC) Topic 260, Earnings per Share The Company had 600,000 and zero potentially dilutive shares from the outstanding common stock warrants as of August 31, 2015 and May 31, 2015, respectively.

Nature of Operations, Basis o18

Nature of Operations, Basis of Presentation and Significant Accounting Policies: Financial Instruments Policy (Policies)	3 Months Ended
	Aug. 31, 2015
Policies
Financial Instruments Policy	Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, amounts receivable, accounts payable and accrued liabilities, related party payables, and advances. The Company believes that the recorded values of all of the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

Nature of Operations, Basis o19

Nature of Operations, Basis of Presentation and Significant Accounting Policies: Revenue Recognition Policy (Policies)	3 Months Ended
	Aug. 31, 2015
Policies
Revenue Recognition Policy	Revenue Recognition The Company recognizes revenue when product is sold at a fixed or determinable price, persuasive evidence of an arrangement exists, delivery has occurred and title has transferred, and collectability is reasonably assured.

Nature of Operations, Basis o20

Nature of Operations, Basis of Presentation and Significant Accounting Policies: Income Taxes Policy (Policies)	3 Months Ended
	Aug. 31, 2015
Policies
Income Taxes Policy	Income Taxes Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC Topic 740, Income Taxes ASC Topic 740

Nature of Operations, Basis o21

Nature of Operations, Basis of Presentation and Significant Accounting Policies: Fair Value Policy (Policies)	3 Months Ended
	Aug. 31, 2015
Policies
Fair Value Policy	Fair value The Company measures and discloses the estimated fair value of its financial assets and liabilities using the fair value hierarchy prescribed by US generally accepted accounting principles. The fair value hierarchy has three levels, which are based on reliable available inputs of observable data. The hierarchy requires the use of observable market data when available. The three-level hierarchy is defined as follows: · · · Financial instruments consist principally of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, related party payables and advances. The recorded values of all financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial statement. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Nature of Operations, Basis o22

Nature of Operations, Basis of Presentation and Significant Accounting Policies: Recent Accounting Pronouncements Policy (Policies)	3 Months Ended
	Aug. 31, 2015
Policies
Recent Accounting Pronouncements Policy	Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2014-09 (ASU 2014-09) "Revenue from Contracts with Customers." ASU 2014-09 will supersede most current revenue recognition guidance, including industry-specific guidance. The underlying principle is that an entity will recognize revenue upon the transfer of goods or services to customers in an amount that the entity expects to be entitled to in exchange for those goods or services. The guidance provides a five-step analysis of transactions to determine when and how revenue is recognized. Other major provisions include capitalization of certain contract costs, consideration of the time value of money in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity’s contracts with customers. The guidance is effective for the interim and annual periods beginning on or after December 15, 2016 (early adoption is not permitted). The guidance permits the use of either a retrospective or cumulative effect transition method. On April 29, 2015, the FASB issued an exposure draft to defer the effective date by one year. The Company is currently evaluating the impact of the amended guidance on its financial statements. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Nature of Operations, Basis o23

Nature of Operations, Basis of Presentation and Significant Accounting Policies: Basic Net Income (loss) Per Share Policy (Details)	3 Months Ended
	Aug. 31, 2015shares
Details
Potentially dilutive shares from the outstanding common stock warrants	600,000

Going Concern and Management'24

Going Concern and Management's Liquidity Plans (Details) - USD ($)	Aug. 31, 2015	May. 31, 2015
Details
Accumulated deficit	$ 2,260,174	$ 2,123,085

Advance Disclosure (Details)

Advance Disclosure (Details) - USD ($)	Aug. 31, 2015	May. 31, 2015
Details
Due to an associate of the Company's management	$ 21,750	$ 21,750

Related Parties Disclosure (Det

Related Parties Disclosure (Details) - USD ($)	3 Months Ended	12 Months Ended
	Aug. 31, 2015	May. 31, 2015	Jun. 02, 2014	Mar. 01, 2014
Amount due to related party	$ 233,182	$ 192,560
Former Chief Operating Officer
Monthly compensation				$ 2,500
Consulting fees for services provided by related party	7,500
Amount due to related party	45,000
Former Chief Financial Officer
Monthly compensation			$ 2,500
Amount due to related party	27,500
Former Vice President of Sales and Manufacturing
Amount due to related party	72,896
Former President
Amount due to related party	17,961
Spouse of the former President
Amount due to related party	$ 6,500
From shareholders
Loans received from related parties		$ 63,325

Stockholders' Equity Disclosu27

Stockholders' Equity Disclosure (Details) - Private placement of Units - USD ($)	1 Months Ended	3 Months Ended
	Oct. 07, 2015	Aug. 31, 2015
Common stock issued	1,250,000	600,000
Proceeds from issuance	$ 250,000	$ 120,000
Description of Units	Each unit consisted of one share of common stock and a warrant to purchase one share of common stock	Each unit consisted of one share of common stock and a warrant to purchase one share of common stock
Exercise price of warrants	$ 0.40	$ 0.40

Commitments Disclosure (Details

Commitments Disclosure (Details) - USD ($)	3 Months Ended		12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	May. 31, 2014	Sep. 09, 2013
Consulting fees	$ 80,069	$ 37,500
Asset Purchase Agreement, Intellectual Property and Related Assets
Common stock issued, asset purchase agreements			12,500,000
Monthly compensation				$ 7,000
Minimum amount to be raised to fund operations	500,000
Asset Purchase Agreement, Equipment
Common stock issued, asset purchase agreements			5,000,000
Easement Agreement
Common stock issued, asset purchase agreements			2,500,000
Proceeds or value from issuance of stock			$ 25,200
Rent expense	2,100
Prepaid expense balance	8,400
Consulting and Marketing Agreement, Consultant
Monthly compensation	10,000
Consulting fees	$ 15,000

Subsequent Events (Details)

Subsequent Events (Details) - Private placement of Units - USD ($)	1 Months Ended	3 Months Ended
	Oct. 07, 2015	Aug. 31, 2015
Common stock issued	1,250,000	600,000
Proceeds from issuance	$ 250,000	$ 120,000
Description of Units	Each unit consisted of one share of common stock and a warrant to purchase one share of common stock	Each unit consisted of one share of common stock and a warrant to purchase one share of common stock
Exercise price of warrants	$ 0.40	$ 0.40