Staffing 360 Solutions (STAF) 10-K15 Sep 142014 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	31-May-14	Sep. 15, 2014	Nov. 29, 2013
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'Staffing 360 Solutions, Inc.	'	'
Entity Central Index Key	'0001499717	'	'
Current Fiscal Year End Date	'--05-31	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Trading Symbol	'staf	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-May-14	'	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2014	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Well-Known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Public Float	'	'	$15,946,021
Entity Common Stock, Shares Outstanding	'	33,659,804	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	31-May-14	31-May-13
Current Assets:	'	'
Cash and cash equivalents	$1,324,711	$262,822
Accounts receivable, net	17,036,267	528,997
Deferred financing, net	342,745	'
Prepaid expenses and other current assets	881,326	52,378
Total Current Assets	19,585,049	844,197
Property and equipment, net of accumulated depreciation	454,606	29,680
Goodwill	8,318,637	1,467,719
Intangible, net	13,803,305	978,901
Other assets	1,523,585	'
Total Assets	43,685,182	3,320,497
Current Liabilities:	'	'
Accounts payable and accrued expenses	5,459,175	640,348
Accounts payable and accrued expenses - related parties	136,914	261,590
Accrued payroll and taxes	3,803,613	138,869
Convertible notes payable, net	620,172	50,000
Promissory notes	1,578,291	'
Earnout liability	850,216	298,000
Accounts receivable financing	11,260,207	259,326
Bonds payable	1,499,660	'
Due to sellers	1,347,215	'
Other current liabilities	188,048	'
Total Current Liabilities	26,743,511	1,648,133
Earnout liability	1,916,212	894,000
Promissory notes - long term	4,406,049	'
Total Liabilities	33,065,772	2,542,133
Stockholders' Equity:	'	'
Preferred stock, $0.00001 par value, 20,000,000 shares authorized; 0 shares issued and outstanding as of May 31, 2014 and May 31, 2013, respectively	'	'
Common stock, $0.00001 par value, 200,000,000 shares authorized; 32,950,537 and 12,288,138 shares issued and outstanding as of May 31, 2014 and 2013, respectively	329	123
Common stock to be issued	'	527,789
Additional paid in capital	26,411,211	3,920,194
Accumulated other comprehensive loss	-37,549	'
Accumulated deficit	-16,337,118	-3,669,742
Total Staffing 360 Solutions, Inc. Stockholders' Equity	10,036,873	778,364
Non-controlling interest	582,537	'
Total Equity	10,619,410	778,364
Total Liabilities and Stockholders' Equity	$43,685,182	$3,320,497

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	31-May-14	31-May-13
CONSOLIDATED BALANCE SHEETS [Abstract]	'	'
Preferred stock, par value per share	$0.00	$0.00
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	32,950,537	12,288,138
Common stock, shares outstanding	32,950,537	12,288,138

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	31-May-14	31-May-13
CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]	'	'
Net Sales	$45,778,493	$647,731
Cost of Sales	36,694,123	448,507
Gross Profit	9,084,370	199,224
Operating Expenses:	'	'
Salaries and wages	7,620,509	368,547
Professional fees	3,305,826	1,446,421
Director and related party consulting	458,968	476,129
Goodwill impairment	2,700,255	'
Intangibles impairment	833,592	'
Depreciation and amortization	1,198,788	22,752
General and administrative expenses	2,827,094	319,075
Total Operating Expenses	18,945,032	2,632,924
Loss From Operations	-9,860,662	-2,433,700
Other Income (Expenses):	'	'
Interest expense	-481,072	-80,216
Amortization of deferred financing	-1,006,383	'
Amortization of beneficial conversion feature	-673,568	'
Amortization of debt discount	-566,086	-931,266
Gain on debt settlement	'	-40,000
Loss Before Provision For Income Tax	-12,587,771	-3,405,182
Income tax expense	-69,968	'
Net Loss	-12,657,739	-3,405,182
Net income attributable to non-controlling interest	9,637	'
Net Loss Attributable To Staffing 360 Solutions, Inc.	-12,667,376	-3,405,182
Other Comprehensive Loss	'	'
Foreign exchange translation	-37,549	'
Comprehensive Loss	($12,695,288)	($3,405,182)
Earnings Per Share - Basic And Diluted	($0.65)	($0.43)
Weighted Average Shares Outstanding - Basic And Diluted	19,471,886	7,835,453

STATEMENTS_OF_CHANGES_IN_STOCK

STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Total	Preferred Stock [Member]	Common Stock [Member]	Common Stock to be Issued [Member]	Additional Paid In Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Non-Controlling Interest [Member]	Accumulated (Deficit) [Member]
Balance at May. 31, 2012	($214,080)	'	$76	'	$50,404,000	'	'	($264,560)
Balance (in shares) at May. 31, 2012	'	'	7,620,000	'	'	'	'	'
Common stock issued pursuant to subscription agreement	1,050,000	'	12	'	1,049,988	'	'	'
Common stock issued pursuant to subscription agreement, shares	'	'	1,166,676	'	'	'	'	'
Common stock issued pursuant to conversion of convertible notes payable	1,125,000	'	25	'	1,124,975	'	'	'
Common stock issued pursuant to conversion of convertible notes payable, shares	'	'	2,500,000	'	'	'	'	'
Common stock issued for accrued interest	72,342	'	2	'	72,340	'	'	'
Common stock issued for accrued interest, shares	'	'	160,759	'	'	'	'	'
Common stock issued for acquisition	410,055	'	5	'	410,050	'	'	'
Common stock issued for acquisition, shares	'	'	512,569	'	'	'	'	'
Common stock issued to consultant pursuant to agreement	140,587	'	2	'	140,585	'	'	'
Common stock issued to consultant pursuant to agreement, shares	'	'	175,734	'	'	'	'	'
Common stock issued to officer pursuant to agreement	140,587	'	2	'	140,585	'	'	'
Common stock issued to officer pursuant to agreement, shares	'	'	152,400	'	'	'	'	'
Beneficial conversion feature pursuant to issuance of convertible notes payable	931,266	'	'	'	931,266	'	'	'
Common stock to be issued	527,789	'	'	527,789	'	'	'	'
Net income (loss)	-3,405,182	'	'	'	'	'	'	-3,405,182
Balance at May. 31, 2013	778,364	'	123	527,789	3,920,194	'	'	-3,669,742
Balance (in shares) at May. 31, 2013	'	'	12,288,138	'	'	'	'	'
Common stock issued for acquisition	5,179,429	'	46	'	5,179,383	'	'	'
Common stock issued for acquisition, shares	'	'	4,560,067	'	'	'	'	'
Common stock issued to consultant pursuant to agreement	888,089	'	8	-137,289	1,025,370	'	'	'
Common stock issued to consultant pursuant to agreement, shares	'	'	831,055	'	'	'	'	'
Common stock issued pursuant to private placements	10,215,000	'	106	-350,000	10,564,894	'	'	'
Common stock issued pursuant to private placements, shares	'	'	10,627,783	'	'	'	'	'
Common stock issued pursuant to conversion of liabilities	177,316	'	2	'	177,314	'	'	'
Common stock issued pursuant to conversion of liabilities, shares	'	'	196,950	'	'	'	'	'
Common stock issued pursuant to conversion of financings	1,705,000	'	18	'	1,704,982	'	'	'
Common stock issued pursuant to conversion of financings, shares	'	'	1,766,111	'	'	'	'	'
Shares issued in connection with financings	1,288,288	'	11	'	1,288,277	'	'	'
Shares issued in connection with financings, shares	'	'	1,118,600	'	'	'	'	'
Shares issued to board of directors	110,478	'	1	-22,500	132,977	'	'	'
Shares issued to board of directors, shares	'	'	132,912	'	'	'	'	'
Shares issued to employees	95,500	'	1	-18,000	113,499	'	'	'
Shares issued to employees, shares	'	'	90,000	'	'	'	'	'
Payment to Private Placement Agent in relation to private placements	1,110,880	'	'	'	1,110,880	'	'	'
Shares issued to Private Placement Agent in relation to private placements	'	'	9	'	-9	'	'	'
Shares issued to Private Placement Agent in relation to private placements, shares	'	'	921,150	'	'	'	'	'
Shares issued to Private Placement Agent in relation to convertible debt and bond offerings	786,208	'	4	'	786,204	'	'	'
Shares issued to Private Placement Agent in relation to convertible debt and bond offerings, shares	'	'	417,772	'	'	'	'	'
Options issued to employees	198,974	'	'	'	198,974	'	'	'
Warrants issued in connection with conversion of promissory notes	80,825	'	'	'	80,825	'	'	'
Beneficial conversion feature pursuant to issuance of convertible notes payable	2,349,207	'	'	'	2,349,207	'	'	'
Other comprehensive income (loss)	-37,549	'	'	'	'	-37,549	'	'
Non-controlling interest attributable to purchase of 49% of PeopleSERVE PRS, Inc.	572,900	'	'	'	'	'	572,900	'
Net income (loss)	-12,657,739	'	'	'	'	'	9,637	-12,667,376
Balance at May. 31, 2014	$10,619,410	'	$329	'	$26,411,211	($37,549)	$582,537	($16,337,118)
Balance (in shares) at May. 31, 2014	'	'	32,950,537	'	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	31-May-14	31-May-13
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($12,657,739)	($3,405,182)
Adjustments to reconcile net loss from operations to net cash used in operating activities:	'	'
Depreciation	113,827	1,924
Amortization of intangible	1,084,961	20,828
Amortization of deferred finance costs	1,006,383	'
Amortization of debt discount and beneficial conversion feature	1,239,654	931,266
Impairment of goodwill	2,700,255	'
Impairment of intangible assets	833,592	'
Gain on settlement of debt	'	-40,000
Stock based compensation	1,470,831	458,963
Changes in operating assets and liabilities:	'	'
Accounts receivable	203,039	-528,997
Prepaid expenses	18,321	18,452
Deferred finance costs	-1,349,128	'
Other assets	-212,102	'
Accounts payable and accrued expenses	555,810	859,775
Accounts payable and accrued expenses - related parties	-124,676	259,487
Accrued payroll and taxes	785,820	'
Other current liabilities	43,177	'
NET CASH USED IN OPERATING ACTIVITIES	-4,287,975	-1,423,484
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Acquisition-related cash acquired	835,342	'
Payment towards earn-out	-525,572	'
Acquisitions - payments due to sellers	-137,591	'
Purchase of fixed assets	-144,964	'
Cash paid for purchase of subsidiary	-11,639,676	-907,287
NET CASH USED IN INVESTING ACTIVITIES	-11,612,461	-907,287
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from convertible notes payable	3,255,000	925,000
Proceeds from notes payable - related parties	'	56,500
Repayment of convertible notes payable	-688,075	-66,100
Proceeds from promissory notes payable	340,000	'
Proceeds from accounts receivable financing	1,602,780	259,326
Proceeds from pipe financing	10,565,000	1,400,000
Payments to private placement agent	-1,110,880	'
Proceeds from sale of convertible bonds	2,998,500	'
NET CASH PROVIDED BY FINANCING ACTIVITIES	16,962,325	2,574,726
NET INCREASE IN CASH	1,061,889	243,955
CASH - beginning of year	262,822	18,867
CASH - end of year	1,324,711	262,822
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'
Cash paid for: Interest	86,518	4,530
Cash paid for: Income taxes	'	'
SUPPLEMENTAL SCHEDULES OF NONCASH INVESTING AND FINANCING ACTIVITIES:	'	'
Intangible asset	13,335,087	999,729
Goodwill	8,427,593	1,467,719
Common stock issued in connection with purchase of subsidiaries	5,179,429	410,055
Net assets acquired from purchase of subsidiary	1,392,509	41,896
Conversion of accounts payable to common stock	100,981	'
Conversion of a convertible note payable	1,705,000	1,125,000
Conversion of interest related to a convertible note payable	76,334	72,342
Warrants issued in connection with conversion of convertible notes	80,825	'
Equity consideration for issuance of debt	1,288,288	'
Earnout liability	2,100,000	1,192,000
Promissory notes issued in connection with acquisitions	$6,332,415	'

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
ORGANIZATION AND DESCRIPTION OF BUSINESS	31-May-14
ORGANIZATION AND DESCRIPTION OF BUSINESS [Abstract]	'
ORGANIZATION AND DESCRIPTION OF BUSINESS	'
	NOTE 1 - *ORGANIZATION AND DESCRIPTION OF BUSINESS*

	Staffing 360 Solutions, Inc. ("we," "us," "our," "Staffing 360," or the "Company") was incorporated in the State of Nevada on December 22, 2009, as Golden Fork Corporation ("Golden Fork").

	On February 17, 2012, TRIG Special Purpose 1, LLC, a Nevada Corporation, ("TRIG") purchased 78.7%, or 2,000,000 shares of Common Stock with a par value of $0.00001 (the "Common Stock"), of Golden Fork Corporation for $240,000 in a private cash transaction. As a result of the transaction, the Company became a 78.7% owned subsidiary of TRIG. These shares were subsequently distributed to Trilogy Capital Partners, Inc., Grandview Capital Partners, Inc., and Robert Y. Lee, who made distributions to other third parties in the aggregate of 600,000 shares. TRIG no longer owns any shares.

	On March 16, 2012, Golden Fork filed a Certificate of Amendment to its Articles of Incorporation (the "Amendment") to change its name from Golden Fork to Staffing 360 Solutions, Inc. Upon filing of the Amendment, the Company began its operations in the international staffing sector.

	On April 13, 2012, the Company received approval from the Financial Industry Regulatory Authority ("FINRA") to effect its name change and to change its trading symbol from "GDNF" to "STAF". Simultaneously therewith, the Company received approval to conduct a forward split of its issued and outstanding shares of Common Stock at a ratio of one for three (the "Forward Split"). Following the Forward Split, the Company's issued and outstanding shares of Common Stock increased from 2,540,000 to 7,620,000.

	On July 31, 2012, the Company formed Staffing 360 Alliance, Inc. ("Staffing Alliance"), a wholly-owned subsidiary, incorporated in the State of Nevada. For a short period of time, Staffing Alliance had operations in the staffing sector and provided trained employees to clients who worked in word processing, data entry, administrative support staff and other areas. In February 2014, such operations had ceased.

	On April 26, 2013, the Company purchased 100% of the issued and outstanding stock of The Revolution Group, Ltd. ("TRG"). The aggregate consideration paid by the Company to the TRG shareholders was $2,509,342 (the "TRG Purchase Price"), payable as cash at closing, issuing Common Stock of the Company and a percentage of future gross profits. As a result of the Acquisition, TRG became a wholly-owned subsidiary of the Company and now operates under the name "Cyber 360 Solutions" ("Cyber Solutions"). (See Note 13).

	On June 28, 2013, the Company filed a Certificate of Amendment to its Articles of Incorporation with the State of Nevada (the "2013 Amendment"), whereby increasing the number of shares of Common Stock that the Company is authorized to issue from 75,000,000 to 200,000,000. The 2013 Amendment also allowed the Company to issue 20,000,000 shares of blank check preferred stock, having such rights, designations, preferences and privileges as the board of directors (the "Board") determines from time to time in their sole discretion.

	On November 4, 2013, the Company purchased 100% of the issued and outstanding Common Stock (the "CSI Acquisition") of Control Solutions International, Inc. ("CSI"), a Florida corporation and its wholly owned subsidiary, Canada Control Solutions International, Inc., an Ontario, Canada corporation ("CCSI") pursuant to a Stock Purchase Agreement dated August 14, 2013 by and among the Company, NewCSI, Inc., a Delaware corporation ("NCSI"), and the shareholders of NCSI. The aggregate consideration paid by the Company for the CSI Acquisition was $3,530,454, payable as cash at closing, issuing Common Stock of the Company and a percentage of future gross profits. As a result of the Acquisition, CSI became a wholly-owned subsidiary of the Company. (See Note 13).

	On January 3, 2014, the Company purchased 100% of the issued and outstanding Common Stock (the "Initio Acquisition") of Initio International Holdings Limited ("Initio"), a company organized under the laws of England and Wales and its respective subsidiaries, including but not limited to Monroe Staffing Services, LLC, a Delaware limited liability company ("Monroe," and together with all of Initio's subsidiaries, the "Subsidiaries"). The aggregate consideration paid by the Company for the Initio Acquisition was $13.29 million, payable with cash at closing, issuing Common Stock of the Company and promissory notes. As a result of the Acquisition, Initio and its Subsidiaries became wholly-owned subsidiaries of the Company. Initio was renamed Staffing 360 Solutions (UK) Limited ("Staffing UK"). (See Note 13).

	Initio is a U.K. domiciled full-service staffing company with established brands in the United Kingdom and United States. Initio's U.K. division, Longbridge, was established in 1989 as an international multi-sector recruitment company, with a long history of success catering to the sales and marketing, technology, legal and IT solutions sectors. Initio's U.S. division, Monroe Staffing, was established in 1969 as a full-service consulting and staffing agency serving companies ranging from Fortune 100 to new start-up organizations. Monroe has 14 offices throughout Connecticut, Massachusetts, Rhode Island, New Hampshire and North Carolina.

	Upon closing of the Initio Acquisition, certain of the Initio Shareholders were appointed to the Company's Board of Directors and entered into employment agreements with the Company and/or one of its subsidiaries.

	On February 28, 2014, the Company, through its wholly owned subsidiary, Staffing UK, purchased substantially all of the business and certain assets, including but not limited to contracts, business information, records, book debt and goodwill (the "Poolia Acquisition") of Poolia UK Ltd. ("Poolia UK"). The aggregate consideration paid by the Company was £500,000 (the "Fixed Consideration"), plus an amount equal to the net asset value at the completion date of the acquisition (the "NAV Consideration," together with the Fixed Consideration, collectively, the "Poolia Purchase Price"). The Fixed Consideration and a sum of £250,000, being an advance payment of the NAV Consideration, was paid in cash at closing. The balance of the NAV Consideration was to be paid subsequently by the Company to Poolia UK Ltd. for total consideration of $1,626,266. (See Note 13)

	On May 17, 2014, the Company purchased 100% of the issued and outstanding Common Stock of PeopleSERVE, Inc., a Massachusetts corporation ("PSI"), and 49% of the issued and outstanding Common Stock of PeopleSERVE PRS, Inc., a Massachusetts corporation ("PRS", together with PSI, collectively the "Acquired Companies" or "PS"), pursuant to a Stock Purchase Agreement (the "PS Purchase Agreement") dated May 17, 2014, by and among the Company, the Acquired Companies and Linda Moraski ("PS Seller"), sole owner of all of the issued and outstanding Common Stock of the Acquired Companies.

	In connection with the purchase of the Acquired Companies, the Company agreed to pay to PS Seller an aggregate purchase price (the "PS Purchase Price") of approximately $8.4 million based upon a formula in the PS Purchase Agreement. Immediately prior to the closing, the PS Seller provided the Company with a certificate setting forth the Seller's good faith estimate of (i) the Purchase Price (the "Estimated Purchase Price"), including the calculation of the Adjusted EBITDA of each Acquired Company for the twelve (12) fiscal months period ending April 26, 2014, and (ii) the Net Working Capital.

	At the PS closing, the Company paid to the PS Seller the PS Purchase Price as follows: (i) cash in the amount of $2,705,675; (ii) restricted shares of the Company's Common Stock, based on the closing price of $1.93 on the date of acquisition, May 17, 2014, or 1,127,365 shares of Common Stock for a total fair value of $2,175,814; (iii) an unsecured promissory note with an initial principal amount equal to $2,367,466; (iv) pursuant to the terms of the PS Purchase Agreement, the PS Seller is entitled to receive from the Acquired Companies all of the Net Working Capital as of the Closing Date valued at $1,138,153, and the Company and the Acquired Companies shall have no right to, or obligations with respect to, such Net Working Capital, except as otherwise set forth in the PS Purchase Agreement.

	The PS Purchase Price was subject to a Post-Closing Purchase Price Adjustment within sixty (60) days of the Closing Date, based on audited financial statements for each of the Acquired Companies. Upon receipt of such audited financial statements, the Company will prepare and deliver to Seller a certificate that sets forth the Company's determination of (i) the PS Purchase Price, including the calculation of the Adjusted EBITDA of each Acquired Company for the audited period and (ii) the calculation of the Net Working Capital. Once the Company and the PS Seller have agreed on the final financial statements as disclosed above, the PS Purchase Price shall be adjusted based on the PS Purchase Price Adjustment Amount, which means an amount equal to the finally determined PS Purchase Price as shown in the final financial statements minus the amount of the Estimated Purchase Price. In the event the PS Purchase Price is adjusted, the difference will either be paid to the Seller or returned to the Company, as the case may be, in the same percentages of cash, shares of Common Stock and Promissory Note as the PS Purchase Price paid on the Closing with a one-time payment by the appropriate party to catch-up on principal payments previously made under the Promissory Note.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	31-May-14
Going Concern [Abstract]	'
GOING CONCERN	'
	NOTE 2 - *GOING CONCERN*

	The accompanying consolidated financial statements have been prepared on a going concern basis which implies the Company will continue to meet its obligations and continue its operations for the next fiscal year. As of May 31, 2014, the Company had a working capital deficiency of $7,158,462 and had an accumulated deficit of $16,337,118, and for the year ended May 31, 2014 had net loss and net cash used in operations of $12,657,739 and $4,287,975, respectively. These factors raise substantial doubt regarding the Company's ability to continue as a going concern and the outcome of these uncertainties cannot be predicted.

	Currently, the Company does not have sufficient working capital to fund the expansion of its operations and to provide the working capital necessary for its ongoing operations and obligations. The Company will need to raise significant additional capital to fund its operating expenses, pay its obligations, and acquire additional entities. In order to continue as a going concern and achieve a profitable level of operations, the Company will need, among other things, additional capital resources. Management's plan to continue as a going concern includes raising capital through increased gross margin by driving organic sales growth and well executed strategic acquisitions, managing and reducing operating and overhead costs, and conducting additional financings through debt and equity transactions to fund working capital and acquire additional entities. The Company anticipates it will require $4.0 million over the next twelve months for working capital purposes; this amount does not include capital needed to fund additional acquisitions. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon the management's ability to successfully secure additional sources of financing and attain profitable operations. Management also cannot provide any assurance that unforeseen circumstances that could occur at any time within the next twelve months or thereafter will not increase the need for the Company to raise additional capital on an immediate basis. These matters raise substantial doubt about the Company's ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

	If management is unsuccessful in the execution of its aforementioned plans to address issues which create substantial doubt about its ability to continue as a going concern, the Company may be forced to take one of the following actions:

		·	Liquidate its assets at distressed prices and/or
		·	File for reorganization and/or
		·	File for bankruptcy protection.

	Any of the above scenarios will decrease stockholder value significantly and may result in the value of the Company's securities becoming worthless.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	31-May-14
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 3 - *SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES*

	Year End and Principles of Consolidation

	These consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles ("GAAP") in the United States, and are expressed in U.S. dollars. The Company's consolidated fiscal year-end is May 31. Some of the Company's subsidiaries have varying year-ends.

	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. As described below, the Company consolidates PRS, an entity of which it owns 49%, since the Company is deemed to be the primary beneficiary of this entity. All significant inter-company transactions are eliminated.

	Variable Interest Entities

	Current accounting guidance provides a framework for identifying a Variable Interest Entity ("VIE") and determining when a company should include the assets, liabilities, non-controlling interests, and results of activities of the VIE in its consolidated financial statements. In general, a VIE is an entity or other legal structure used to conduct activities or hold assets that either (1) has an insufficient amount of equity to carry out its principal activities without additional subordinated financial support, (2) has a group of equity owners that are unable to make significant decisions about its activities, or (3) has a group of equity owners that do not have the obligation to absorb losses or the right to receive returns generated by its operations. Generally, a VIE should be consolidated if a party with an ownership, contractual, or other financial interest in the VIE has the power to direct the VIE's most significant activities and the obligation to absorb losses or right to receive benefits of the VIE that could be significant to the VIE. A variable interest holder that consolidates the VIE is called the primary beneficiary. Upon consolidation, the primary beneficiary generally must initially record all of the VIE's assets, liabilities, and non-controlling interest at fair value and subsequently account for the VIE as if it were consolidated based on majority voting interest. On May 17, 2014, the Company purchased 49% of the issued and outstanding Common Stock of PRS. Pursuant to ASC 810, PRS is deemed to be a variable interest entity since the Company is the primary beneficiary of PRS. Accordingly, the Company consolidated the results of PRS from May 17, 2014 through May 31, 2014. As of May 31, 2014 the total assets and liabilities of PRS which were consolidated were $1,226,766 and $1,206,870, respectively. The total revenues and expenses consolidated since May 17, 2014 were $300,879 and $281,983, respectively.

	Non-controlling Interests

	Non-controlling interests in our subsidiaries are recorded in accordance with the provisions of ASC 810 "Consolidation", and are reported as a component of equity, separate from the parent company's equity. Purchase or sale of equity interests that do not result in a change of control are accounted for as equity transactions. Results of operations attributable to the non-controlling interests are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings.

	Use of Estimates

	The preparation of consolidated financial statements in accordance with U.S. 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 net revenue and expenses in the reporting period. We regularly evaluate our estimates and assumptions related to valuation, impairment testing, earn-out liabilities, stock-based compensation and deferred income tax assets valuation allowances. We base our estimates and assumptions on current facts, historical experience and various other factors that we believe 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 us may differ materially and adversely from our estimates. To the extent there are material differences between our estimates and the actual results, our future results of operations will be affected. Significant estimates for the years ended May 31, 2014 and 2013, respectively, include the valuation of intangible assets, including goodwill, liabilities associated with earn-out obligations and testing our long-lived assets for impairment.

	In recording the purchase accounting for previous acquisitions we had estimated the fair value of identifiable intangible assets and goodwill reflected in the Company's previously issued interim financial statements. Upon retaining the services of an independent valuation consultant, the allocations previously estimated by the Company have been revised and the results of the independent valuation consultant have been retroactively reflected in the Company's consolidated financial statements for the fiscal year ended May 31, 2014. The Company originally estimated its goodwill and intangibles to total $14,828,837 and $3,832,924, respectively. Based upon the results of the independent valuation, the Company adjusted the goodwill and intangible totals to $6,229,013 and $12,482,121, respectively. These amounts were subsequently tested for impairment which resulted in impairment of goodwill and intangibles in the amounts of $2,700,255 and $833,592, respectively.

	Cash and Cash Equivalents

	The Company considers all highly liquid instruments with original maturities of three months or less when acquired, to be cash equivalents. The Company had no cash equivalents at May 31, 2014 or May 31, 2013.

	Accounts Receivable

	Accounts receivable are presented net of an allowance for doubtful accounts. The Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer's historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after exhaustive efforts at collection. At May 31, 2014 and 2013, the Company had an allowance for doubtful accounts of $561,311 and $0, respectively.

	Income Taxes

	The Company is governed by the Income Tax Law of the United States. The Company utilizes ASC Topic 740, "Accounting for Income Taxes," which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

	The Company applied the provisions of ASC 740-10-50, "Accounting for Uncertainty in Income Taxes", which provides clarification related to the process associated with accounting for uncertain tax positions recognized in the financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company's liability for income taxes. Any such adjustment could be material to the Company's results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of the date of this filing, the Company is current on all corporate, federal and state tax returns.

	The U.K. entities are domiciled in the U.K. and file their tax returns in those jurisdictions.

	Foreign Currency Translation

	Assets and liabilities of subsidiaries operating in foreign countries are translated into U.S. dollars using both the exchange rate in effect at the balance sheet date or historical rate, as applicable. Results of operations are translated using the average exchange rates prevailing throughout the year. The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are included in a separate component of stockholders' equity (accumulated other comprehensive loss), while gains and losses resulting from foreign currency transactions are included in operations.

	Amortization of Deferred Financing Costs

	Costs incurred in connection with obtaining financing are deferred and amortized on a straight-line basis over the term of the related loan, which is not materially different than the effective interest method. As of May 31, 2014 and 2013, accumulated amortization of deferred financing costs totaled $1,006,383 and $0, respectively.

	Business Combinations

	In accordance with Accounting Standards Codification 805, "Business Combinations" ("ASC 805") the Company records acquisitions under the purchase method of accounting, under which the acquisition purchase price is allocated to the assets acquired and liabilities assumed based upon their respective fair values. The Company utilizes management estimates and, in some instances, may retain the services of an independent third-party valuation firm to assist in determining the fair values of assets acquired, liabilities assumed and contingent consideration granted. Such estimates and valuations require us to make significant assumptions, including projections of future events and operating performance.

	Fair Value of Financial Instruments

	In accordance with Accounting Standards Codification 820, "Fair Value Measurements and Disclosures" ("ASC 820"), the Company measures and accounts for certain assets and liabilities at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, and establishes a framework for measuring fair value and standards for disclosure about such fair value measurements.

	ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:

	Level 1:	Observable inputs such as quoted market prices in active markets for identical assets or liabilities
	Level 2:	Observable market-based inputs or unobservable inputs that are corroborated by market data
	Level 3:	Unobservable inputs for which there is little or no market data, which require the use of the reporting entity's own assumptions.


	The Company did not have any Level 2 or Level 3 assets or liabilities as of May 31, 2014 or 2013, with the exception of its notes payable (See Note 6), convertible notes payable (See Note 5), bonds payable (See Note 7) and its earn out liabilities (See Note 13).

Cash is considered to be highly liquid and easily tradable as of May 31, 2014 and 2013 and therefore classified as Level 1 within our fair value hierarchy.

Accounting Standards Codification 825-10-25, "Fair Value Option" (ASC 825-10-25) expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments.

Convertible Instruments

The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with accounting standards for "Accounting for Derivative Instruments and Hedging Activities."

Accounting standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as "The Meaning of Conventional Convertible Debt Instrument."

The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when "Accounting for Convertible Securities with Beneficial Conversion Features," as those professional standards pertain to "Certain Convertible Instruments." Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying Common Stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying Common Stock at the commitment date of the note transaction and the effective conversion price embedded in the note.

ASC 815-40 provides that, among other things, generally, if an event is not within the entity's control could or require net cash settlement, then the contract shall be classified as an asset or a liability.

Revenue Recognition

Cyber 360 Solutions: The Company derives its revenues from three segments: contingent staffing, permanent placement staffing, and consulting. The Company recognizes revenue in accordance with ASC Topic 605-45 "Revenue Recognition - Principal Agent Considerations." The Company records revenue on a gross basis. The Company has concluded that the gross reporting is appropriate because the Company (i) has the duty of identifying and hiring qualified employees, (ii) uses its judgment to select the employees and establish their price, and (iii) bears the risk for services that are not fully paid by the customers. Pursuant to the guidance of ASC 605, the Company recognizes revenue when an arrangement exists, services have been rendered, the purchase price is fixed or determinable and collectability is reasonable assured.

	·	Contingent staffing and consulting: Contingent staffing and consulting revenues are recognized when the services are rendered by the Company's contingent employees and consultants. The Company pays all related costs of employment, including workers' compensation insurance, state and federal unemployment taxes, social security and certain fringe benefits.

	·	Permanent placement staffing: Permanent placement staffing revenues are recognized when employment candidates typically start their first day of work. The Company offers a 30/60/90 day guarantee. If the employee is terminated or leaves voluntarily during this period, a pro-rated refund is provided. The Company has a substantial history of estimating the effect of permanent placement candidates who do not remain with its client through the guarantee period. Fees to clients are generally calculated as a percentage of the new employee's annual compensation.

Control Solutions International Inc.: The Company recognizes revenues primarily on a time and materials basis as the services are performed and amounts are earned. The Company considers amounts to be earned once evidence of an arrangement has been obtained, services are rendered, fees are fixed or determinable, and collectability is reasonably assured.

	·	Revenue earned in excess of billings are recorded as unbilled accounts receivable until billed. Billings in excess of revenues earned are recorded as advanced billings until revenue recognition criteria are met. Deposits and prepayments from customers are carried as deferred revenue until the requirements for revenue recognition are met.

	·	Reimbursements, including those relating to travel, other out-of-pocket expenses and third-party costs, are included in revenues. The related reimbursable expenses are included in cost of revenue.

Staffing 360 Solutions (UK) Limited: The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

Poolia (UK) Limited: The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

PeopleSERVE, Inc. and PeopleSERVE PRS, Inc.: The Company recognizes revenues from the sale of staffing services as the services are performed, along with related labor costs and payroll taxes. The Company recognizes revenue for permanent employee placements when contractual contingencies, generally the passage of time, are satisfied. The Company's revenue recognition policies comply with ASC 605, "Revenue Recognition." The Company is the primary obligor in its transactions, and has responsibility for fulfillment, including the acceptability of services ordered and purchased by customers. In addition, the Company has all credit risk, retains substantially all risk and rewards of the services rendered, has sole discretion in staffing engagements and sets the billing rates of its consultants. Accordingly, the Company records all transactions at the gross revenue amount billed, consistent with the provisions of ASC 605. Typically, contracts require clients to pay for out-of-pocket expenses, principally travel related expenses. Accordingly, revenue includes amounts billed for these costs and the cost of revenue includes the corresponding actual costs. The Company provides certain customers a 5.0% discount on certain contracts if paid within 30 days of the invoice date. Accounts receivable result from services provided to clients. The Company carries its accounts receivable at net realizable value. At the closing of the Company's fiscal period, a portion of receivables may not be invoiced. These unbilled receivables are typically billed within thirty days of the close of the fiscal period.

Stock-Based Compensation

The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASC Topic 505-50.

Earnings (Loss) per Common Share

The Company utilizes the guidance per FASB Codification "ASC 260 "Earnings per Share." Basic earnings per share are calculated by dividing income available to stockholders by the weighted-average number of common shares outstanding during each period. Diluted earnings per share are computed using the weighted average number of common shares and dilutive common share equivalents outstanding during the period. Dilutive common share equivalents consist of shares issuable upon the conversion of convertible notes and the exercise of stock options and warrants (calculated using the modified-treasury stock method). Such securities, shown below, presented on a common share equivalent basis and outstanding as of May 31, 2014 and 2013 have been excluded from the per share computations, since its inclusion would be anti-dilutive:

		For the Years Ended
		May 31,
		2014		2013
Convertible notes issued			-		120,609
Convertible Bonds - Series A			2,021,779		-
Convertible promissory notes			1,073,494		-
Warrants			6,760,809		583,338
Options			1,900,000		-
Total			11,756,082		703,947

Property and Equipment

Property and equipment are stated at cost. Depreciation is computed on the straight-line method. The depreciation and amortization methods are designed to amortize the cost of the assets over their estimated useful lives, in years, of the respective assets as follows:

Computers			4 Years
Computer Equipment			4 Years
Network Equipment			3 Years
Software			3-8 Years
Office Equipment			7 Years
Furniture and Fixtures			7 Years
Leasehold Improvements			7 Years

Amortization of leasehold improvements is computed using the straight-line method over the shorter of the life of the lease or the estimated useful life of the assets. Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in income.

Impairment of Long-Lived Assets

In accordance with ASC 360 "Property, Plant, and Equipment," we periodically review our long-lived assets, including goodwill and other intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. We recognize an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the estimated fair value and the book value of the underlying asset.

Goodwill

Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. ASC 350-30-35-4 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment for each reporting unit. During fiscal years 2014 and 2013, the Company impaired $2,700,255 and $0, respectively, of goodwill associated with the Cyber 360 and Control Solutions, Inc. acquisitions.

Intangible Assets

In connection with the acquisition of TRG (See Note 13), the Company identified and recognized an intangible asset of $1,054,801 representing trade name, customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. TRG customer relationships were valued based on the discounted cash flow method applied to projected future cash flows as estimated by Company management. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. The intangible asset balance, net of accumulated amortization, at May 31, 2014 was $823,567. An impairment was necessary as of May 31, 2014. The Company fully impaired trade name, customer relationships and employment agreements/non-competes valued at $823,567, resulting in a net intangible asset balance of $0 at May 31, 2014.

In connection with the acquisition of CSI (See Note 13), the Company identified and recognized an intangible asset of $912,000 representing trade name, customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. CSI customer relationships were valued based on the discounted cash flow method. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. The intangible asset balance, net of accumulated amortization, at May 31, 2014 was $804,346. An impairment was necessary as of May 31, 2014. The Company impaired trade name, customer relationships and employment agreements/non-competes valued at $10,025. At May 31, 2014, the intangible asset balance, net of accumulated amortization and after impairment of $10,025, is $794,321.

In connection with the acquisition of Staffing 360 Solutions (UK) (See Note 13), the Company identified and recognized an intangible asset of $10,050,000 representing trade name, customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. Staffing UK customer relationships were valued based on an estimate of the discounted cash flow method applied to projected future cash flows. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. The intangible asset balance, net of accumulated amortization, at May 31, 2014 is $9,337,785. In addition, the Company recognized intangible assets of $261,465 upon acquisition of Staffing 360 Solutions (UK). In total the intangible assets balance, net of accumulated amortization, at May 31, 2014 is $9,599,250.

In connection with the acquisition of Poolia UK (See Note 13), the Company identified and recognized an intangible asset of $465,321 representing customer relationships and employment agreements/non-competes. The assets are being amortized on a straight line basis over the estimated life of four years. Poolia UK customer relationships were valued based on an estimate of the discounted cash flow method. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. The intangible asset balance, net of accumulated amortization, at May 31, 2014 is $436,238.

In connection with the acquisition of PeopleSERVE, Inc. and PeopleSERVE PRS, Inc. (See Note 13), the Company identified and recognized an intangible asset of $2,999,100 representing trade name, customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. PS customer relationships were valued using the discounted replacement cost approach. This method is based on acquisition costs invested to attract each customer and relied on actual selling costs incurred and allocated to new customer generation over the preceding four years. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. The intangible asset balance, net of accumulated amortization, at May 31, 2014 is $2,973,497.

Reclassifications

Certain reclassifications have been made to conform the prior period data to the current presentations. These reclassifications had no effect on the reported results.

Forward Stock Split

The Company effected a one-for-three forward stock split on April 13, 2013. Following the forward split, the Company's issued and outstanding shares of Common Stock increased from 2,540,000 to 7,620,000. All share and per share information has been retroactively adjusted to reflect this forward stock split.

Recent Accounting Pronouncements

In June 2014, the Financial Accounting Standards Board ("FASB") issued new authoritative guidance related to share-based payments where performance targets can be achieved subsequent to the requisite service period. The guidance, effective in fiscal year ended 2015, is not expected to have a material impact on its results of operations, financial position or cash flows.

In May 2014, the FASB issued new authoritative guidance related to revenue recognition. This guidance will replace all current U.S. GAAP guidance on this topic and eliminate all industry-specific guidance. The new revenue recognition guidance provides a unified model to determine when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. This guidance allows for two methods of adoption: (a) full retrospective adoption, meaning the guidance is applied to all periods presented, or (b) modified retrospective adoption, meaning the cumulative effect of applying this guidance is recognized as an adjustment to the accumulated deficit balance. The Company is evaluating the two (2) adoption methods as well as the impact this new guidance will have on the consolidated financial statements and related disclosures and will be effective in the Company's fiscal year ended 2018.

In April 2014, the FASB issued authoritative guidance, which specifies that only disposals, such as a disposal of a major line of business, representing a strategic shift in operations should be presented as discontinued operations. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The Company does not anticipate the adoption of this guidance will have a material impact on its consolidated financial statements, absent any disposition representing a strategic shift in the Company's operations.

In July 2013, the FASB issued authoritative guidance that requires an entity to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The Company does not anticipate the adoption of this guidance will have a material impact on its consolidated financial statements.

In March 2013, FASB issued authoritative guidance that resolves the diversity in practice regarding the release into net income of the cumulative translation adjustment upon derecognition of a subsidiary or group of assets within a foreign entity. This guidance will be effective for the Company beginning in the first quarter of fiscal 2015. The Company does not anticipate the adoption of this guidance will have a material impact on its consolidated financial statements, absent any material transactions involving derecognition of subsidiaries or groups of assets within a foreign entity.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
PROPERTY AND EQUIPMENT	31-May-14
PROPERTY AND EQUIPMENT [Abstract]	'
PROPERTY AND EQUIPMENT	'
	NOTE 4 - *PROPERTY AND EQUIPMENT*

	Property and equipment consists of the following:

		May 31,
		2014			2013
	Computer software	$	113,615		$	5,075
	Office equipment		38,098			9,146
	Computer Equipment		216,581			-
	Furniture and fixtures		105,637			11,937
	Website		32,117			-
	Leasehold improvements		28,093			5,446
	Total Cost		534,141			31,604
	Accumulated depreciation		(79,535	)		(1,924	)
	Total	$	454,606		$	29,680

	Depreciation and amortization expense for the years ended May 31, 2014 and 2013 was $113,827 and $1,924, respectively.

CONVERTIBLE_NOTES_PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
CONVERTIBLE NOTES PAYABLE	31-May-14
CONVERTIBLE NOTES PAYABLE [Abstract]	'
CONVERTIBLE NOTES PAYABLE	'
	NOTE 5 - *CONVERTIBLE NOTES PAYABLE*

	Convertible notes consist of the following as of:

		May 31,
		2014			2013

	Convertible promissory notes (unsecured): On March 5, 2012, May 4, 2012, August 13, 2012, August 20, 2012, September 14, 2012, October 4, 2012 and January 17, 2013, the Company issued Notes in the principal amounts of $50,000, $200,000 and $70,000, $30,000, $50,000 and $25,000 (the "Notes"), respectively, totaling $425,000. The Notes bear interest at the rate of 12% per annum and were due on February 20, 2013. Note holders totaling $375,000 extended their maturity dates to July 20, 2013 and one note holder totaling $50,000 extended the maturity date to June 15, 2013. Interest accrued and was payable on the last day of every fiscal quarter commencing on the first calendar quarter subsequent to the respective Note date and ending on the maturity date. The Company did not have the right to pre-pay these notes. On May 31, 2013, Notes totaling $375,000 and accrued interest of $39,054 were converted to Common Stock at a price equal to 50% of the securities sold in the private offering dated April 19, 2013. The unit price of the securities sold in the private offering totaled $0.90. In addition, on October 30, 2013, Notes totaling $50,000 and accrued interest of $4,274 were converted to Common Stock at a price equal to 50% of the securities sold in the private offering dated April 19, 2013 and as a result issued 920,120 shares of Common Stock. The unit price of the securities sold in the private offering totaled $0.90. During the year ended May 31, 2014, the Company issued a total of 120,609 shares (111,111 for $50,000 principal portion and 9,498 shares for $4,274 of accrued interest.)

	Beginning balance	$	50,000		$	425,000
	Fair value of shares issued for conversion of convertible notes payable		(50,000	)		(375,000	)
	Ending balance	$	-		$	50,000

	Convertible promissory note (unsecured): On January 17, 2013, the Company issued a Note to a shareholder in the principal amount of $750,000 (the "Convertible Note"). The Note bears interest at the rate of 12% per annum and was due on July 20, 2013. If the payment occurred prior to July 20, 2013, the note was subject to a mandatory conversion into shares of the Company's Common Stock, on the later of the date on which the Company: (i) acquired an operating company in the staffing industry, or (ii) closed the issuance and sale of equity securities in connection with the target acquisition. The shares of Common Stock issuable upon conversion of the Convertible Note equaled: (i) the principal amount of the Convertible Note and the accrued interest thereon divided by (ii) 50% of the per share price at which shares were sold in the private offering which closed on April 19, 2013. On May 31, 2013, the Company converted the $750,000 of principal and $33,288 of accrued interest to 1,666,667 and 73,972 shares, respectively of Common Stock of the Company at a price equal to 50% of the securities sold in the private offering which closed on April 19, 2013. The unit price of the securities sold in the private offering totaled $0.90.

	Beginning balance	$	-		$	750,000
	Fair value of shares issued for conversion of convertible notes payable		-			(750,000	)
	Ending balance	$	-		$	-

	Convertible promissory notes (unsecured): On November 7, 2013, November 13, 2013, November 22, 2013 and December 6, 2013, the Company issued Notes in the principal amounts of $1,025,000, $350,000, $130,000 and $150,000 (the "2013 Notes") respectively, totaling $1,655,000. The 2013 Notes bear interest at the rate of 12% per annum and mature on the earlier of: (i) within 10 days following the closing of a $10 million private placement financing, or (ii) February 28, 2014, the maturity date, unless voluntarily converted prior to such date. The 2013 Notes are subject to a voluntary conversion by the holders upon the earlier of: (i) the final closing of a private placement offering ("PIPE Financing"), or (ii) the consummation of the acquisition as described in the 2013 Notes. The holders may elect to convert the principal amount of the 2013 Notes, including all accrued and unpaid interest, into units of the Company consisting of shares of Common Stock and warrants to purchase shares of Common Stock (the "Warrants"), at the same price as any units are sold in a PIPE Financing, whereas each holder will receive 25,000 Common Stock shares and 12,500 Warrants at an exercise price of $2.00 for each $25,000 investment. In the event there is no PIPE Financing, upon notice from the Company, the holders may elect to convert the notes at a conversion price equal to $0.90 and receive 12,500 Warrants for each $25,000 of principal converted. The Warrants will have an exercise price of $2.00 per share. In addition to the 2013 Notes, each holder receives 12,500 shares of Common Stock for each $50,000 investment. In total, the Company issued 413,750 shares of Common Stock. As a result of the share issuance, the Company recorded a debt discount of $297,009 and amortization of $297,009. The Company also recorded a beneficial conversion of $89,884 and amortization of $89,884. In April 2014, the Company fully converted $1,655,000 of principal and $72,044 of interest by issuing 1,727,044 common shares at $1 per share (1,655,000 common shares for principal and 72,044 common shares for accrued interest). Additionally, the Company issued 863,535 Warrants valued at $80,825 and recorded this as interest expense.

	The Company agreed to pay the placement agent, Accelerated Capital Group, Inc., the Company agreed to pay: (i) a cash fee up to ten percent (10%) of the aggregate gross proceeds raised, (ii) a non-accountable expense allowance of up to two percent (2%) of the aggregate gross proceeds raised, and (iii) shares of Common Stock up to ten percent (10%) of the aggregate number of shares of Common Stock issued in connection with funds. The Company paid the placement agent an aggregate consideration of $198,600 and issued an aggregate of 41,375 shares of Common Stock valued at $36,203. Further, the Company recorded deferred finance costs (including escrow agent fees of $4,500) of $239,303 and accumulated amortization of $239,303.

	Beginning balance	$	1,655,000		$	-
	Beneficial conversion feature		(90,176	)		-
	Debt discount - restricted stock		(297,051	)		-
	Accumulated amortization		387,227			-
	Fair value of shares issued for conversion of convertible notes payable		(1,655,000	)		-
	Ending balance	$	-		$	-

	From April 21, 2014 through May 27, 2014, the Company also conducted a note offering, whereby the Company raised approximately $950,000 from 2 accredited investor through the issuance of five (5) short-term 12% convertible promissory notes (the "April Notes"). The purchaser of the April Notes received an aggregate of 190,000 shares of restricted Common Stock. The April Notes are due and payable upon demand by the holder with advance written notice fifteen (15) days prior to the desired payment date. Commencing on dates ranging from July 15, 2014 to August 1, 2014, the holder is entitled to receive shares ranging from an additional 2,500 to 5,000 shares of the Company's restricted common stock per $100,000 note payable in arrears per month that any principal amount or interest remains outstanding under the note. The holder of the April Notes may convert, at its sole election, the principal amount and any accrued but unpaid interest due under the April Notes into restricted shares of Common Stock at a price of $1.50 per share.

	From May 14, 2014 through May 19, 2014, the Company conducted an additional note offering whereby the Company raised approximately $600,000 from five (5) accredited investors through the issuance of five (5) short-term twelve percent (12%) convertible promissory notes (the "May Notes"). The May Notes were payable upon the earlier of (i) completion of the Company's convertible bond offering, (ii) completion of the Company's senior debt facility, or (iii) July 14, 2014. The purchasers of the May Notes received an aggregate of 120,000 shares of restricted Common Stock. The holders of the May Notes were entitled to convert, at their sole election, the principal amount and any accrued but unpaid interest due under the May Notes into restricted shares of Common Stock at a price of $1.50 per share. On July 14, 2014, all five (5) of the holders of the May Notes converted such May Notes into an aggregate of 407,915 shares of Common Stock.

	On May 27, 2014, the Company conducted an additional note offering whereby the Company raised approximately $50,000 from one accredited investor through the issuance of a short-term twelve percent (12%) convertible promissory note (the "May 27 Note"). The May 27 Note was payable upon the earlier of (i) completion of the Company's convertible bond offering, (ii) completion of the Company's senior debt facility or (iii) July 12, 2014. The purchasers of the May 27 Note received an aggregate of 10,000 shares of restricted Common Stock. The holder of the May 27 Note was entitled to convert, at his sole election, the principal amount and any accrued but unpaid interest due under the May 27 Note into restricted shares of Common Stock at a price of $1.50 per share. On July 25, 2014, the Company repaid the May 27 Note, including all accrued and unpaid interest.

	In connection with the May 27, 2014 Note, and pursuant to that certain placement agent agreement, dated January 23, 2014, between the Company and Corinthian Partners ("Corinthian"), the Company paid Corinthian, in connection with the introduction of the investor to the Company, a cash fee of $5,000 and issued 1,000 shares of Common Stock.

	As a result of the 320,000 restricted shares issued in relation to the April Notes, May Notes and May 27 Notes, the Company recorded a debt discount of $442,035 and amortization of $116,289. The Company also recorded a beneficial conversion feature of $879,035 and related amortization of $224,952. As of May 31, 2014, $1,600,000 in principal remained outstanding net of the remaining debt discount of $979,825, for a net loan balance of $620,172.

	Beginning balance	$	1,600,000		$	-
	Debt discount - restricted stock		(442,035	)		-
	Beneficial conversion feature		(879,035	)		-
	Accumulated amortization		341,241			-
	Ending balance	$	620,172		$	-

PROMISSORY_NOTES

PROMISSORY NOTES	12 Months Ended
PROMISSORY NOTES	31-May-14
PROMISSORY NOTES [Abstract]	'
PROMISSORY NOTES	'
	NOTE 6 - *PROMISSORY NOTES*

	Promissory notes - short-term consisted of the following:

		May 31,
		2014			2013
	Short-term promissory notes	$	340,000		$	-
	Promissory notes - Staffing 360 Solutions (UK)		1,137,211			-
	Promissory note - PeopleSERVE		789,155			-
	Payment of short-term notes		(340,000	)		-
	Payment of promissory notes - Staffing (UK)		(348,075	)		-
	Debt discount - restricted shares (short-term notes)		61,026			-
	Accumulated amortization - debt discount (short-term notes)		(61,026	)		-
		$	1,578,291		$	-

	Promissory notes -long-term consisted of the following:

		May 31,
		2014			2013
	Promissory notes - Staffing 360 Solutions (UK)	$	2,827,738		$	-
	Promissory note - PeopleSERVE		1,578,311			-
		$	4,406,049		$	-


	Short-term promissory notes: Pursuant to the promissory note agreements dated September 27, 2013, October 18, 2013 and October 28, 2013, the Company issued notes in the amount of $40,000, $200,000 and $100,000, respectively. The promissory notes bear interest at the rate of twelve percent (12%) per annum and were due at the earlier of the completion of the Company's $1.5 million bridge financing or 90 days from the date of the note. As additional consideration, the note holders received an aggregate of 25,000 shares of Common Stock for each $100,000 invested or a prorated portion thereof. The Company issued 85,000 common shares. As a result of the share issuance, the Company recorded a debt discount of $61,026 and amortization of $61,026. On November 12, 2013 and November 19, 2013, the Company re-paid $300,000 in principal and $3,189 in interest. On March 21, 2014, the Company repaid $40,000 in principal and $1,933 in interest. As of May 31, 2014, all principal and interest has been paid. For the years ended May 31, 2014 and 2013, interest expense related to the promissory notes amounted to $5,122 and $0, respectively.

	Promissory notes - Staffing 360 Solutions (UK): Pursuant to the purchase of Staffing 360 Solutions (UK), the Company executed and delivered to the Staffing 360 Solutions (UK) shareholders a three (3) year promissory note (the "Initio Promissory Notes") in the aggregate principal amount of $3,964,949 to the shareholders of Staffing 360 Solutions (UK). Each Initio Promissory Note bears interest at the rate of six (6%) percent per annum and is amortizes over a five (5) year, straight line basis. As of May 31, 2014, the Company has repaid $348,106 in principal. The remaining principal balance outstanding is $3,616,843. At May 31, 2014, the current portion of the outstanding balance is $789,136 with the remaining $2,827,738 recorded as promissory notes - long-term. For the years ended May 31, 2016 and 2017, the Company's future payments towards the long-term portion of the promissory note consists of $789,136 and $2,038,602 respectively. During the year ended May 31, 2014, the Company recorded $91,645 of interest expense of which $83,329 has been paid.

	Brendan Flood, the Company's Executive Chairman was a shareholder of Staffing 360 Solutions (UK), and was issued a three (3) year promissory note. Mr. Flood's portion of the $3,964,949 aggregate principal amount totaled $2,064,880. Mr. Flood has been paid $172,073 in principal and $43,466 in interest through May 31, 2014. As of May 31, 2014, the balance due to Mr. Flood amounted to $1,892,807 and $4,978 in principal and interest, respectively.

	In addition, Matt Briand, the Company's Chief Executive Officer was a shareholder of Staffing 360 Solutions (UK), was issued a three (3) year promissory note. Mr. Briand's portion of the $3,964,949 aggregate principal amount totaled $1,115,144. Mr. Briand has been paid $92,929 in principal and $23,474 in interest through May 31, 2014. As of May 31, 2014, the balance due to Mr. Briand amounted to $1,022,215 and $2,688 in principal and interest, respectively.


	Promissory note - PeopleSERVE: Pursuant to the purchase of PeopleSERVE, the Company executed and delivered to the PeopleSERVE shareholder a three (3) year promissory note (the "PS Promissory Note") in the aggregate principal amount of $2,367,466 to the shareholder of PeopleSERVE, Linda Moraski. Ms. Moraski is current serving as President and Chief Executive of PeopleSERVE. The PS Promissory Note bears interest at the rate of six (6%) percent per annum and is amortized over a five year straight line basis. As of May 31, 2014, the Company has repaid $0 in principal and interest. The remaining principal balance outstanding is $2,367,466. At May 31, 2014, the current portion of the outstanding balance is $789,155 with the remaining $1,578,311 recorded as promissory notes - long-term. For the years ended May 31, 2016 and 2017, the Company's future payments towards the long-term portion of the promissory note consists of $789,155 and $789,155 respectively.

	For the years ended May 31, 2014 and 2013, the Company's interest expense for long-term notes amounted to $97,093 ($91,645 from the Initio Promissory Notes and $5,448 from the PS Promissory Note) and $0, respectively. As of May 31, 2014 and 2013, accrued and unpaid interest under the long-term notes amounted to $13,764 ($8,316 from the Initio Promissory Notes and $5,448 from PS Promissory Note) and $0, respectively, and are included in accrued expenses on the accompanying consolidated balance sheets.

BONDS_SERIES_A

BONDS - SERIES A	12 Months Ended
BONDS - SERIES A	31-May-14
Bonds - SeriesA [Abstract]	'
BONDS - SERIES A	'
	NOTE 7 - *BONDS - SERIES A*

	Bonds - Series A consisted of the following:

		May 31,
		2014			2013
	Bonds - Series A	$	2,998,500		$	-
	Beneficial Conversion Feature		(1,379,997	)		-
	Debt discount - Restricted Stock		(488,176	)		-
	Accumulated amortization		369,334			-
	Bonds - Series A, net	$	1,499,660		$	-

	From April 17, 2014 through May 31, 2014, the Company completed multiple closings of its best efforts private offering (the "Bond Financing") of twelve percent (12%) Convertible Bonds (the "Convertible Bonds") with certain accredited investors (the "Bond Purchasers"). Pursuant to purchase agreements with each of the Bond Purchasers (the "Bond Agreements"), the Company issued Convertible Bonds for an aggregate of $2,998,500. On or prior to the maturity date, October 15, 2014, of each of the Convertible Bonds, the Bond Purchasers must notify the Company whether the payment for the Convertible Bond will be made in cash or as payment-in-kind in comparably valued Common Stock of the Company. The Bond Purchasers may elect to convert the Convertible Bonds, including all unpaid coupon payments, at any time prior to the maturity date, into restricted shares of Common Stock of the Company, at a conversion price of $1.50 per share.

	Each Bond Purchaser received equity consideration at a rate of 5,000 restricted shares of the Company's Common Stock for each $50,000 investment. Accordingly, the Company issued an aggregate of 299,850 shares of its Common Stock to the Bond Purchasers. As a result of the 299,850 restricted shares issued, the Company recorded a debt discount of $488,176 and amortization of $97,364. The Company also recorded a beneficial conversion of $1,379,997 and amortization of $271,970. At May 31, 2014, the principal amount outstanding remains $2,998,500. Net of the remaining debt discount and beneficial conversion of $369,334, the remaining loan balance is $1,499,660.

	For the years ended May 31, 2014 and 2013, interest expense related to the Bond Financing amounted to $33,980 and $0, respectively. As of May 31, 2014 and 2013, accrued interest under the Bond Financing amounted to $33,980 and $0, respectively, and are included in accrued expenses on the accompanying consolidated balance sheets.

	As the retained placement agent, Accelerated Capital Group, Inc., the Company agreed to pay: (i) a fee in cash up to an amount equal to ten percent (10%) of the aggregate gross proceeds raised by such brokers, (ii) a non-accountable expense allowance of up to two percent (2%) of the aggregate gross proceeds raised by such broke, and (iii) shares of Common Stock equal to an amount up to ten percent (10%) of the aggregate number of shares of Common Stock issued in connection with funds raised by the broker. As of the final closing, the Company paid the placement agent an aggregate cash amount of $142,825 and issued an aggregate of 29,985 shares of Common Stock valued at $57,271. As a result, the Company recorded deferred finance cost totaling $200,096 and accumulated amortization totaling $16,115.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	31-May-14
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 8 - *RELATED PARTY TRANSACTIONS*

	Director and Related Parties Consulting Fees

	During the years ended May 31, 2014 and 2013, the Company incurred $60,000 and $90,895, respectively in consulting fees to Trilogy Capital Partners, Inc., which has been included in director and related parties consulting fees on the accompanying consolidated statements of operations. The Company's Vice Chairman and President, Alfonso J. Cervantes, is the majority owner of Trilogy. At May 31, 2014, the Company has $7,500 recorded on the balance sheet in the Accounts Payable and Accrued Expenses - Related Parties account.

	During the years ended May 31, 2014 and 2013, the Company incurred $105,000 and $121,000, respectively in consulting fees to Robert Y. Lee, which has been included in director and related parties consulting fees on the accompanying consolidated statements of operations. This contract was mutually discontinued on December 31, 2013.

	During the years ended May 31, 2014 and 2013, the Company incurred $155,000 and $113,750, respectively in consulting fees to Grandview Capital Partners, Inc., which has been included in director and related parties consulting fees on the accompanying consolidated statements of operations. At May 31, 2014, the Company has $50,000 recorded on the balance sheet in the Accounts Payable and Accrued Expenses - Related Parties account.

	During the years ended May 31, 2014 and 2013, the Company incurred $0 and $38,750, respectively in accounting fees to Chord Advisors, Inc. David Horin, the former Chief Financial Officer of Staffing 360 Solutions, Inc., is the President of Chord Advisors, LLC. Additionally, on December 2, 2013, the Company converted an accounts payable balance of $27,500 balance into 27,500 shares of Common Stock, valued at $24,063, as full satisfaction of the outstanding fees. Mr. Horin resigned as Chief Financial Officer on April 15, 2013.

	During the years ended May 31, 2014 and 2013, the Company incurred $0 and $50,000, respectively in consulting fees to Richard M. Cohen. Mr. Cohen is the Chairman of Chord Advisors, LLC. Additionally, on November 14, 2013, the Company converted an existing $60,000 payable balance into 60,000 shares of Common Stock, valued at $52,500, as full satisfaction of the outstanding fees.

	For the years ended May 31, 2014 and 2013, the Company incurred $30,000 and $22,500, respectively in Board of Director fees to Dimitri Villard. Additionally, the Company paid $10,000 in advisory fees to Mr. Villard from January 1, 2014 through April 30, 2014. In May 2014, Mr. Villard was named the Chairman of the Corporate Governance and Nominating Committee. Through May 31, 2014, the Company incurred $1,667 in fees associated with Mr. Villard's role as Chairman of the Corporate Governance and Nominating Committee. All such fees have been included in director and related parties consulting fees on the accompanying consolidated statements of operations. At May 31, 2014, the Company has $14,167 recorded on the balance sheet in the Accounts Payable and Accrued Expenses - Related Parties account.

	For the years ended May 31, 2014 and 2013, the Company incurred $30,000 and $0, respectively in Board of Director fees to Robert Mayer. Additionally, the Company paid $10,000 in advisory fees to Mr. Mayer from January 1, 2014 through April 30, 2014. All such fees have been included in director and related parties consulting fees on the accompanying consolidated statements of operations. At May 31, 2014, the Company has recorded an overpayment of $10,000 in accounts payable - related parties. The overpayment will be applied against future director fees.

	For the years ended May 31, 2014 and 2013, the Company incurred $10,000 and $0, respectively in Board of Director fees to Jeff Grout. In February 2014, Mr. Grout was named the Chairman of the Compensation Committee. Through May 31, 2014, the Company incurred $6,667 in fees associated with Mr. Grout's role as Chairman of the Compensation Committee. All such fees have been included in director and related parties consulting fees on the accompanying consolidated statements of operations.

	For the years ended May 31, 2014 and 2013, the Company incurred $1,250 and $0, respectively in Board of Director fees to Nick Florio. In May 2014, Mr. Florio was named the Chairman of the Audit Committee. Through May 31, 2014, the Company incurred $833 in fees associated with Mr. Florio's role as Chairman of the Audit Committee. All such fees have been included in director and related parties consulting fees on the accompanying consolidated statements of operations. At May 31, 2014, the Company has recorded $2,083 on the balance sheet in the Accounts Payable and Accrued Expenses - Related Parties account.

	From time to time, TRIG Special Purpose 1, LLC, which is beneficially owned by the Company's Vice Chairman and President Alfonso J. Cervantes, the Company's former principal financial officer and director, Peter Goldstein, and Robert Y. Lee, a shareholder of the Company provided working capital advances to the Company. During the years ended May 31, 2014 and 2013, TRIG Special Purpose 1, LLC advanced the Company $12,000 and $33,000, respectively for working capital purposes. As of May 31, 2014, the Company recorded a current liability of $27,279 on the accompanying consolidated balance sheets. These advances are short-term in nature and non-interest bearing.

ACCOUNTS_RECEIVABLE_FINANCING

ACCOUNTS RECEIVABLE FINANCING	12 Months Ended
	31-May-14
Accounts Receivable Financing [Abstract]	'
ACCOUNTS RECEIVABLE FINANCING	'
	NOTE 9 - *ACCOUNTS RECEIVABLE FINANCING*

	In May 2013 and November 2013, respectively, Staffing 360 Group, Inc. d/b/a Cyber 360 Solutions and Control Solutions International, Inc., both wholly owned subsidiaries of the Company, entered into financing services agreements by which they assign accounts receivable to fund working capital with Sterling National Bank ("Sterling"). Pursuant to these agreements, Sterling may advance up to 90% of the face value of eligible accounts receivable. The borrowings carry interest at a rate of .025% per day, or 9% per annum, from the date of the advance until the date of repayment. There is no ending date to the agreement, only a closing fee of $500 upon termination.

	In February 2014, Staffing 360 Solutions (UK) Limited, a wholly owned subsidiary of the Company, entered into an agreement with ABN AMRO Commercial Finance PLC under which it borrows money against open accounts receivable. Under this agreement, the Borrower receives advances of up to 90% on temporary placements and 75% on permanent placements of the face value of eligible receivables. The borrowings carry interest at a rate of 2.50% above the Sterling Libor rate (3.90%). The maximum loan amount is 200,000 Pounds Sterling with an Aggregate Limit of 1,250,000 Pounds Sterling. The agreement terminates on its second anniversary.

	Effective November 1, 2012, the Company's subsidiary, Monroe Staffing, a subsidiary of Staffing (UK), entered into a $14,000,000 line of credit ("Credit and Security Agreement") with Wells Fargo Bank, NA. The Credit and Security Agreement is subject to accounts receivable limitations and bears interest at Libor plus 5% (5.15% as of May 31, 2014) on the greater of $5,000,000 or the actual loan balance outstanding, and expires on October 31, 2015. The Credit and Security Agreement is subject to an annual facility fee, certain covenants and is secured by all of the assets of Monroe Staffing. The covenants are as follows:

		·	The Company's Working Capital Ratio shall at all times be not less than 1:1 measured on a quarterly basis.
		·	The Company's Cash Flow shall at all times be positive, as measured on a quarterly cumulative basis.
		·	The Company shall not make any loans, advances or transfers to any subsidiary or affiliate other than transactions in the ordinary course of business.

	In March 2014, the Company obtained a one-time waiver relating to the above covenants, specifically as it relates to the failure to maintain a working capital ratio of 1:1 and positive cash flow for the quarterly period ended December 2013.

	Effective July 25, 2014, the Company joined with its subsidiaries, Monroe Staffing Services, LLC, PeopleSERVE, Inc. and PeopleSERVE PRS, Inc., (collectively referred to as "Borrowers") in an Amended and Restated Credit and Security Agreement and a new Credit and Security Agreement ("Credit Facility") with Wells Fargo Bank, NA. This Credit Facility increased the line of credit amount from $14,000,000 to $15,000,000 and modified the covenant to permit, with certain limitations, the transfer of funds amongst the Borrowers. All of terms and conditions remain unchanged.

	At May 31, 2014, $11,260,207 was recorded as a liability relating to the Accounts Receivable Financing account.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	31-May-14
STOCKHOLDERS' EQUITY [Abstract]	'
STOCKHOLDERS' EQUITY	'
	NOTE 10 - *STOCKHOLDERS' EQUITY*

	Common Stock

	On May 7, 2013, the Company increased the number of shares of Common Stock from 75,000,000 shares to 200,000,000 shares and authorized the creation of 20,000,000 shares of blank check preferred stock, par value $0.00001 per share with such designations, rights and preferences as may be determined from time to time by the Board.

	As of May 31, 2014 and 2013, the Company has issued and outstanding 32,950,537 and 12,288,138 shares of Common Stock, respectively.

	The issuance of Common Stock during the year ended May 31, 2013 is summarized in the table below:

			Number of				Fair Value at				Fair Value at
			Shares of				Issuance				Issuance
			Common Stock								(per share)
	Shares issued pursuant to 2013 private placement offering			1,166,676			$	1,050,000			$	0.9
	Shares issued to consultants			175,734				140,587				0.8
	Shares issued for conversion of convertible notes payable			2,500,000				1,125,000				0.45
	Shares issued in connection with accrued interest related to convertible notes			160,759				72,342				0.45
	Shares issued to officer			152,400				140,587				0.8
	Shares issued pursuant to Acquisition			512,569				410,055				0.8

	The issuance of Common Stock during the year ended May 31, 2014 is summarized in the table below:

			Number of				Fair Value at				Fair Value at
			Shares of				Issuance				Issuance
			Common Stock								(per share)
	Shares issued pursuant to 2013 private placement offering			627,783			$	565,000			$	0.9
	Shares issued pursuant to 2014 private placement offering			10,000,000				10,000,000				1
	Shares issued to consultants			831,055				1,025,379				0.875 - 2.06
	Shares issued for conversion of accounts payable			115,408				100,982				0.875
	Shares issued for conversion of convertible notes payable			111,111				50,000				0.45
	Shares issued in connection with convertible notes			413,750				297,047				0.72
	Shares issued in connection with accrued interest related to convertible notes			9,498				4,275				0.45
	Shares issued in connection with promissory notes			85,000				61,026				0.72
	Shares issued to board of directors			121,250				111,612				0.45 - 2.04
	Shares issued to audit committee			2,083				4,098				1.92 - 1.98
	Shares issued to compensation Committee			4,998				9,075				0.875 - 2.04
	Shares issued to corporate governance and nominating Committee			4,582				8,193				0.875 - 2.04
	Shares issued to employees			90,000				113,500				0.875 - 1.97
	Shares issued pursuant to Acquisitions			4,560,067				5,179,429				0.875 - 1.93
	Shares issued to private placement Agents			1,338,922				786,208				0.875 - 2.00
	Shares issued in connection with convertible bonds			299,850				488,177				1.63
	Shares issued in connection with bridge loans			320,000				442,034				1.38
	Shares issued for conversion of convertible promissory notes			1,655,000				1,655,000				1
	Shares issued for conversion of accrued interest related to convertible promissory notes			72,044				72,044				1

	Warrants

	The following table summarizes the changes in warrants outstanding and related prices for the shares of the Company's Common Stock issued to shareholders at May 31, 2013:

	Exercise						Number				Warrants Outstanding				Weighted				Number				Warrants Exercisable
	Price						Outstanding				Weighted Average				Average				Exercisable				Weighted
											Remaining Contractual				Exercise price								Average
											Life (years)												Exercise Price
	$			1.8				583,338				2.91			$	1.8				583,338			$	1.8

	The following table summarizes the changes in warrants outstanding and related prices for the shares of the Company's Common Stock issued to shareholders at May 31, 2014:

	Exercise				Number				Warrants Outstanding				Weighted				Number				Warrants Exercisable
	Price				Outstanding				Weighted Average				Average				Exercisable				Weighted
									Remaining Contractual				Exercise price								Average
									Life (years)												Exercise Price
	$	1.80-2.00				6,760,765				2.56			$	1.97				6,760,765			$	1.97

Transactions involving the Company's warrant issuance are summarized as follows:

		Number of				Weighted
		Shares				Average
						Price Per Share
Outstanding at May 31, 2012			-			$	-
Issued			583,338				1.8
Exercised			-				-
Expired			-				-
Outstanding at May 31, 2013			583,338			$	1.8
Issued			6,177,427				1.82
Exercised			-				-
Expired			-				-
Outstanding at May 31, 2014			6,760,765			$	1.97

Stock Options

2014 Equity Plan - On April 30, 2014, the Board adopted the 2014 Equity Plan (the "Plan"). Under the plan, the Company may grant options to employees, directors, senior management of the Company and, under certain circumstances, consultants. The purpose of the 2014 Equity Plan is to retain the services of the group of persons eligible to receive option awards, to secure and retain the services of new members of this group and to provide incentives for such persons to exert maximum efforts for the success of the Company and its affiliates. Through May 31, 2014, a maximum of 1,500,000 shares of Common Stock has been reserved for issuance under this plan. In July 2014, the Company increased the number of options to be issued from 1,500,000 to 2,500,000. The Plan expires on January 28, 2024. The Board will administer the plan unless and until the Board delegates administration to a committee, consisting of one or more members, that has been appointed by the Board, except that once our Common Stock begins trading publicly, the committee will consist solely of two or more outside directors as defined in the Treasury Regulations promulgated under Section 162(m) of the Internal Revenue Code of 1986, as amended. On April 30, 2014, the Board delegated the authority to administer the Plan to the Company's compensation committee. The compensation committee will have the power to determine which persons eligible under the Plan will be granted option awards, when and how each option award will be granted, and the provisions and terms of each option award.

During the year ended May 31, 2014, the Company recorded share-based payment expenses amounting to $198,974, in connection with all options outstanding. The amortization of share-based payment was recorded in general and administrative expenses during 2014.

The Company granted 1,900,000 options in 2014, as follows: (i) 1,150,000 options with an exercise price of $2.00 per share with 20% of the granted options vesting immediately; and (ii) 750,000 non-qualified options with an exercise price of $2.00 per share with 100% of the non-qualified granted options vesting immediately. Each of the options are exercisable for a term of 5 years.

The fair value of Stock options granted was estimated at the date of grant using the Black-Scholes options pricing model. The Company used the following assumptions for determining the fair value of options granted under the Black-Scholes option pricing model:

Exercise price:	$2.00
Market price at date of grant:	$0.875 - 1.50
Volatility:	48.49% - 51.12%
Expected dividend rate:	0
Expected terms (years):	5
Risk-free interest rate:	1.58% - 1.73%

A summary of the activity during fiscal 2014 of the Company's Stock Plan is presented below:

		Options				Weighted				Aggregate
						Average				Intrinsic
						Exercise Price				Value

Outstanding at June 1, 2013			-			$	-			$	-

Granted			1,900,000				2				-
Exercised			-				-				-
Expired or cancelled			-				-				-
Outstanding at May 31, 2014			1,900,000			$	2			$	-

The total compensation cost related to options not yet recognized is approximately $233,263 at May 31, 2014. The Company will recognize this charge over the next 48 months.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	31-May-14
COMMITMENTS AND CONTINGENCIES [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 11 - *COMMITMENTS AND CONTINGENCIES*

	Employment Agreements

	On December 15, 2011, TRIG Capital Group, LLC entered into an employment agreement (the "Hartley Employment Agreement") with Allan Hartley to become its Chief Executive Officer and a Director. On February 21, 2013 (the "Grant Date"), TRIG assigned the Employment Agreement to the Company and Mr. Hartley became the Company's chief executive officer (the "CEO"). Pursuant to the Employment Agreement, the CEO was paid $7,500 per month on part time basis. Upon completion of the initial acquisition of a target company, Mr. Hartley was to receive an annual salary of $180,000 on a full time basis. Additionally, the Company shall grant to CEO a number of shares (the "CEO Shares") of the Company's Common Stock that represents 5% of the outstanding as of the date of the share acquisition agreement dated February 19, 2013. The CEO Shares shall vest at the following milestones: of the five percent (5%) total shares transferred to the CEO, two percent (2%) will vest simultaneous with the completion of the Company's first acquisition and one percent (1%) will vest as the completion of the Company's second, third and fourth acquisitions, respectively. On April 26, 2013, the first milestone was triggered when the Company acquired TRG. Mr. Hartley was issued 152,400 shares, valued at $140,587, based on the terms of his agreement. In December 2013, the Company amended the Hartley Employment Agreement which went effective on January 1, 2014. Pursuant to the amended Hartley Employment Agreement, Mr. Hartley was to serve as Co-Chief Executive Officer of the Company. Mr. Hartley was to be paid a salary of $250,000 per annum, plus other benefits including reimbursement for reasonable expenses and paid vacation. Mr. Hartley was also entitled to certain performance bonuses based upon the Company achieving certain milestones. Mr. Hartley was paid $25,000 as a performance bonus related to the Staffing (UK) acquisition. The Hartley Employment Agreement had a term through December 31, 2016. On February 26, 2014, Allan Hartley submitted his resignation to the Company whereby he resigned from his positions as Co-Chief Executive Officer and as a director of the Company, effective immediately.

	Effective January 1, 2014, the Company entered into an employment agreement with Alfonso J. Cervantes (the "Cervantes Employment Agreement"), to serve as the President of the Company. In addition, the parties agreed that Mr. Cervantes shall not engage or participate in any business that is in competition in any manner whatsoever with the business of the Company, or any business which the Company contemplates conducting or intends to conduct. Pursuant to the terms of the Cervantes Employment Agreement, the Company will pay Mr. Cervantes $120,000 annually. In addition, Mr. Cervantes will receive reimbursement for all reasonable expenses which Mr. Cervantes incurs during the course of performance under the Cervantes Employment Agreement. Mr. Cervantes can terminate the Employment Agreement after four months with 30-days' notice. The Company can terminate the Cervantes Employment Agreement upon notice to Mr. Cervantes. On January 3, 2014, Amendment No. 1 to the Employment Agreement (the "Amended Employment Agreement") of Alfonso J. Cervantes, the President and Director, became effective. The Amended Employment Agreement amends the original Cervantes Employment Agreement by (i) extending the term of employment through December 31, 2016, (ii) increasing the salary to $250,000 per annum, and (iii) providing for certain performance bonuses relating to certain milestones of the Company. Mr. Cervantes was paid a $100,000 as a performance bonus related to Staffing (UK) acquisition. In addition, Mr. Cervantes has been appointed Vice Chairman of the Board.

	On February 24, 2013, the Company entered into an employment agreement with Darren Minton (the "Minton Employment Agreement"), to serve as a Senior Vice President of the Company. In addition, the parties agreed that Mr. Minton shall not engage or participate in any business that is in competition in any manner whatsoever with the business of the Company, or any business which the Company contemplates conducting or intends to conduct. Pursuant to the terms of the Minton Employment Agreement, the Company will pay Mr. Minton $48,000 annually. Mr. Minton is also entitled to receive as additional compensation 20,000 shares of the Company's Common Stock. In addition, Mr. Minton will receive reimbursement for all reasonable expenses which Mr. Minton incurs during the course of performance under the Minton Employment Agreement. Mr. Minton can terminate the Employment Agreement after four (4) months with 30-days' notice. The Company can terminate the Minton Employment Agreement upon notice to Mr. Minton. On February 24, 2014, the Company entered into a new employment agreement with Mr. Minton to serve as Executive Vice President of the Company. Pursuant to the terms of the Minton Employment Agreement, the Company agreed to pay Mr. Minton $180,000 annually. Mr. Minton is also entitled to receive as additional compensation 20,000 shares of the Company's Common Stock. The employment agreement has a term of eighteen months. In addition, the Company can terminate the Employment Agreement after four (4) months with 30-days' notice.

	On March 21, 2013, the Company entered into a four (4) year employment agreement with Mark P. Aiello (the "Aiello Employment Agreement"), to serve as a Senior Vice President of the Company and as President of Cyber 360 Solutions, the Company's cyber security division. In addition, the parties agreed that Mr. Aiello shall not engage or participate in any business that is in competition in any manner whatsoever with the business of the Company, or any business which the Company contemplates conducting or intends to conduct. Pursuant to the terms of the Aiello Employment Agreement, the Company will pay Mr. Aiello $150,000 annually. Mr. Aiello is also entitled to an annual base commission equal to 3% of the gross profit of Cyber 360 Solutions. In addition, Mr. Aiello will receive reimbursement for all reasonable expenses which Mr. Aiello incurs during the course of performance under the Aiello Employment Agreement. Mr. Aiello or the Company can terminate the Aiello Employment Agreement one hundred eighty (180) days prior to the end of the term of the agreement otherwise the agreement will automatically extend for one (1) additional year.

	On November 4, 2013, the Company entered into a four (4) year employment agreement with Charlie Cooper (the "Cooper Employment Agreement"), to serve as Vice President of the Company and as Chief Operating Officer of CSI, the Company's professional services and consulting division. Pursuant to the Cooper Employment Agreement, the parties agreed that Mr. Cooper will not engage or participate in any business that is in competition in any manner whatsoever with the business of the Company, or any business which the Company contemplates conducting or intends to conduct. Mr. Cooper will receive a salary of $200,000 annually, plus reasonable expenses. Mr. Cooper is also entitled to an annual base commission equal to two percent (2%) of the gross profit of professional services and consulting division. In addition, Mr. Cooper will receive an additional monthly commission, not to exceed one and three quarters' percent (1.75%), if the CSI gross profit exceeds $2,200,000. The Cooper Employment Agreement will automatically renew for successive one year terms following the completion of the initial four year term of the agreement unless terminated by the Company or Mr. Cooper ninety (90) days prior to the end of such term.

	On November 4, 2013, the Company entered into a four (4) year employment agreement with Margaret Gesualdi (the "Gesualdi Employment Agreement"), to serve as Vice President of the Company and as Mid-Atlantic Region Managing Partner of CSI, the Company's professional services and consulting division. Pursuant to the Gesualdi Employment Agreement, the parties agreed that Ms. Gesualdi will not engage or participate in any business that is in competition in any manner whatsoever with the business of the Company, or any business which the Company contemplates conducting or intends to conduct. Ms. Gesualdi will receive a salary of $190,000 annually, plus reasonable expenses. Ms. Gesualdi is also entitled to an annual base commission equal to two percent (2%) of the "employee attributable gross profit" of the professional services and consulting division. In addition, Ms. Gesualdi will receive an additional monthly commission, not to exceed one and three quarters' percent (1.75%), if the employee attributable gross profit exceeds $750,000. The Gesualdi Employment Agreement will automatically renew for successive one (1) year terms following the completion of the initial four year term of the agreement unless terminated by the Company or Ms. Gesualdi ninety (90) days prior to the end of such term.

	On November 4, 2013, the Company entered into a four (4) year employment agreement with Simon Dealy (the "Dealy Employment Agreement"), to serve as Sr. Vice President of the Company and as Chief Executive Officer of CSI, the Company's professional services and consulting division. Pursuant to the terms of the Dealy Employment Agreement, the parties agreed that Mr. Dealy will not engage or participate in any business that is in competition in any manner whatsoever with the business of the Company, or any business which the Company contemplates conducting or intends to conduct. Mr. Dealy will receive a salary of $200,000 annually, plus reasonable expenses. Mr. Dealy is also entitled to an annual base commission equal to two percent (2%) of the gross profit of professional services and consulting division. In addition, Mr. Dealy will receive an additional monthly commission, not to exceed one and three quarters' percent (1.75%), if the CSI gross profit exceeds $2,200,000. The Dealy Employment Agreement will automatically renew for successive one (1) year terms following the completion of the initial four year term of the agreement unless terminated by the Company or Mr. Dealy ninety (90) days prior to the end of such term.

	On January 3, 2014, the Company entered into an employment agreement with Matt Briand (the "Briand Employment Agreement"). Pursuant to the Briand Employment Agreement, Mr. Briand will serve as Co-Chief Executive Officer of the Company, as well as, Chief Executive Officer of Monroe. Mr. Briand will be paid a salary of $300,000 per annum, plus other benefits including reimbursement for reasonable expenses, paid vacation and insurance coverage for his roles with both Staffing 360 Solutions, Inc. and Monroe Staffing LLC, a division of Staffing 360 Solutions (UK) Limited. Mr. Briand will also be entitled to an annual bonus of up to 50% of his annual base salary based on reaching certain financial milestones. The Briand Employment Agreement has a term of five (5) years and will automatically renew thereafter unless twelve (12) months written notice is provided by either party. This employment agreement includes customary non-compete/solicitation language for a period of twelve (12) months after termination of employment. On February 26, 2014, following the resignation of Mr. Hartley, Mr. Briand became the sole Chief Executive Officer.

	On January 3, 2014, the Company entered into an employment agreement with Brendan Flood (the "Flood Employment Agreement"). Pursuant to the Flood Employment Agreement, Mr. Flood will serve as Executive Chairman of the Board, as well as, Chief Executive Officer of Initio. Mr. Flood will be paid a salary of £192,000 (approximately $315,000) per annum, less statutory deductions, plus other benefits including reimbursement for reasonable expenses, paid vacation and insurance coverage for his roles with both Staffing 360 Solutions, Inc. and Staffing 360 Solutions (UK) Limited. Mr. Flood's salary will be adjusted (but not decreased) annually based upon the Consumer Price Index in U.K. for All Urban Consumers. Mr. Flood will also be entitled to an annual bonus of up to 50% of his annual base salary based reaching certain financial milestones. The Flood Employment Agreement has a term of five (5) years and will automatically renew thereafter unless twelve (12) months written notice is provided by either party. This employment agreement includes customary non-compete/solicitation language for a period of twelve (12) months after termination of employment.

	On February 11, 2014 a term sheet was agreed to for annual compensation of $120,000 with Nicholas Koutsivitis for his role as Controller and Vice President. In addition, Mr. Koutsivitis will be entitled to a 25% bonus at calendar year end based on certain performance milestones as mutually agreed. The Company will be required to provide a ninety (90) day notice in the event of termination.

	On February 17, 2014 a term sheet was agreed to for annual compensation of $180,000 with Wade Pearson for his role as Senior Vice President of Finance. In addition, Mr. Pearson will be entitled to a 50% bonus at calendar year end based on certain performance milestones as mutually agreed. The Company will be required to provide a ninety (90) day notice in the event of termination.

	On March 17, 2014, the Company entered into an employment agreement with Jeff R. Mitchell (the "Mitchell Employment Agreement"). Pursuant to the Mitchell Employment Agreement, Mr. Mitchell will serve as Executive Vice President and Chief Financial Officer. Mr. Mitchell will receive an annual base salary $250,000, plus other benefits including reimbursement for reasonable expenses, paid vacation and insurance coverage for his role with Staffing 360 Solutions, Inc. Mr. Mitchell will also be entitled to an annual bonus of up to 50% of his annual base salary based on reaching certain milestones. Mr. Mitchell will also receive a grant of 125,000 restricted shares of the Company's Common Stock, issuable as follows: (i) 50,000 shares on March 17, 2014, and (ii) 25,000 shares on each one (1) year anniversary of his employment. In addition, Mr. Mitchell will be entitled to 150,000 stock options to purchase Common Stock to be issued under the Company's Stock Option Plan, which such stock options shall vest as follows: (i) 30,000 on March 17, 2014, and (ii) 30,000 on each one year anniversary of his employment. The stock options have an exercise price of $2.00 per share, and are exercisable for a period of five years from the date of grant. The Mitchell Employment Agreement has a term of three (3) years. This employment agreement includes customary non-compete/solicitation language for a period of 12 months after termination of employment.

	On May 17, 2014, the Company entered into an employment agreement with Linda Moraski (the "Moraski PSI Employment Agreement"). Pursuant to the Moraski PSI Employment Agreement, Ms. Moraski will serve as President and Chief Executive Officer of PSI for a term of three (3) years, provided however such term shall automatically renew for one (1) year terms unless notice of non-renewal is provided at least one hundred eighty (180) days prior to such renewal. Ms. Moraski shall receive a base salary of $112,500 per year, which such base salary is subject to increase based on the Consumer Price Index ("CPI"). Further, Ms. Moraski will be entitled to receive an annual commission equal to the sum of (i) three percent (3%) of the Gross Profit of PSI for such fiscal year; plus (ii) two and one-half percent (2.5%) of the amount that Gross Profit of PSI for such fiscal year exceeds the Closing Gross Profit as defined in the Agreement. In addition, Ms. Moraski shall also be entitled to an annual bonus, certain benefits, and eligibility to participate in the Company's stock incentive plan and certain expense reimbursements.

	In addition, on May 17, 2014, the Company entered into an employment agreement with Linda Moraski (the "Moraski PRS Employment Agreement"). The terms of the Moraski PRS Employment Agreement are substantially similar to the Moraski PSI Employment Agreement, provided, however, under the Moraski PRS Employment Agreement, Ms. Moraski's base salary is $37,500, subject to increase based on CPI. Ms. Moraski is not entitled to any commissions or bonuses pursuant to the Moraski PRS Employment Agreement.

	Consulting Agreements

	On May 1, 2012, the Company entered into a one-year advisory agreement for business advisory services with Mr. Richard M. Cohen. The Company shall pay M. Cohen $120,000 during the term of the contract in a combination of cash and stock on the following basis:

		·	Stock compensation of $60,000. The number of shares shall be based on a value equal to the per share price that shares sell in the private placement financing for the Company's initial acquisition;
		·	Cash compensation of $60,000. Mr. Cohen shall receive $5,000 per month commencing May 1, 2012. The monthly amount shall be accrued and will be paid in full from the proceeds of the financing at the closing of the Company's initial acquisition. Subsequent payments following the closing will be due on the first of each month.

	This agreement expired on April 30, 2013 and was not renewed. The $60,000 owed to this advisor has been converted into 60,000 shares of Common Stock in November 2013 and is regarded as paid in full.

	On July 19, 2012, the Company entered into a one (1) year consulting agreement for business development, business modeling and support services with River Star Professional Group ("RSPG") which was amended to a two year agreement effective July 17, 2013. The parties agreed that the consultant will be paid cash $5,000 monthly; plus $2,500 per month in the form of Common Stock of the Company based upon the closing share value as of the last day of each month, for up to forty (40) man hours of service time with additional hours above forty (40) hours billed at an agreed upon hourly rate plus pre-approved related expenses incurred in performing such services. In November 2013, the Company engaged RSPG to provide compliance support services for an initial $30,000 retainer fee. On January 30, 2014, the Company entered into a termination and settlement agreement with RSPG. As full and final settlement of the agreement, RSPG received a cash payment of $153,750 and 36,388 shares of common stock. On March 1, 2014, this agreement was amended to reflect a rate of $250 per hour and a term of twelve (12) months.

	On February 15, 2013, the Company entered into an advisory agreement (the "Chord Agreement") with Chord Advisors, LLC ("Chord"). Pursuant to the Chord Agreement, Chord will provide the Company with comprehensive outsourced accounting solutions. The Company will pay Chord $6,250 for CFO services per month and $5,000 for Controller/back office services per month for a period of twelve (12) months. The Company's former Chief Financial Officer, David Horin, is the President of Chord. On April 15, 2013, David Horin resigned as Chief Financial Officer.

	On February 15, 2013, the Company entered into an advisory agreement (the "Grandview Advisory Agreement") with Grandview Capital Partners, Inc. ("Grandview"). Pursuant to the Grandview Advisory Agreement, Grandview will provide the Company with assistance and advice in seeking out a potential merger or acquisition partner/target. The Company will pay Grandview $10,000 per month for a period of eighteen (18) months and will increase to $15,000 per month on the completion of the first acquisition of a temporary staffing company by the Company and contemporaneous financing. The Company will further compensate Grandview as its exclusive buy side advisor to locate and facilitate qualified businesses or companies that may desire to have the Company provide financing, (debt or equity) or fund the acquisition of certain of the stock or assets of such business transactions. Grandview will receive a fee between one (1%) and ten (10%) percent of the total transaction, depending on the transaction value, as defined in the Grandview Advisory Agreement. The Company's former Chairman of the Board, Principal Financial Officer, and Treasurer, Peter Goldstein, is the majority shareholder of Grandview Capital Partners, Inc. Mr. Goldstein resigned from the Board and all officer positions as of January 3, 2014. This agreement was amended in January 2014 and will continue until September 30, 2014 at a rate of $10,000 per month.

	On February 15, 2013, the Company entered into an agreement (the "Trilogy Agreement") with Trilogy Capital Partners, Inc. ("Trilogy"). Pursuant to the Trilogy Agreement, Trilogy will provide the Company with the development and implementation of an investor awareness program designed to create financial market and investor awareness for the Company. The Company will pay Trilogy $5,000 per month for a period of eighteen (18) months. The Company's President, Alfonso J. Cervantes is the majority owner of Trilogy.

	On February 14, 2013, the Company entered into a corporate services agreement (the "Pylon Agreement") with Pylon Management, Inc. ("Pylon"). Pursuant to the Pylon Agreement, Pylon will provide the Company with assistance and advice in identifying potential merger or acquisition targets and integrating such acquired business into the Company for a period of eighteen (18) months. Pursuant to the Pylon Agreement, for any merger and acquisition transaction, Pylon will receive a fee between three (3%) and five (5%) percent of the transaction value. Pylon shall also receive equity compensation in the amount of two percent (2%) of the outstanding shares of the Company's Common Stock on the date of the first acquisition, and one percent (1%) of the outstanding shares of the Company's Common Stock on the date of the second transaction. All shares of the Company Common Stock issued under the Pylon Agreement shall have "piggyback" registration rights at the Company's election and shall be included in any registration statement filed by the Company with the Securities and Exchange Commission. Upon the closing of the first transaction, the Company will pay a monthly retainer of $5,000 per month. The Company will also pay Pylon 2% of the net sales of the Company for administrative services rendered, which may be reduced pursuant to the Pylon Agreement. The Pylon Agreement may be terminated by either party upon ninety (90) days written notice. On April 26, 2013, the Company acquired TRG. As such, Pylon was issued 175,734 shares based on the terms of the agreement. In February 2014, the Company issued Pylon 150,000 shares of Common Stock as full settlement and termination of the Pylon Agreement. On March 1, 2014, the Company entered into a new twelve (12) month advisory agreement with Pylon. The Company will pay Pylon $5,000 per month as well as performance-based fees.

	On February 15, 2013, the Company entered into an advisory agreement (the "Joshua Capital Agreement") with Joshua Capital, LLC ("Joshua Capital"). Pursuant to the Joshua Capital Agreement, Joshua Capital will provide the Company with advisory and consulting services in connection with the Company's business operations. The Company will pay Joshua Capital $10,000 per month for a period of 18 months and will increase to $15,000 per month on the completion of the first acquisition of a temporary staffing company and contemporaneous financing. The agreement may be terminated by the Company for cause, as defined in the agreement. Robbie Lee, a shareholder of the Company is the majority shareholder of Joshua Capital, LLC. The Company and Joshua Capital terminated the agreement effective December 31, 2013.

	On August 22, 2013, the Company entered into an agreement with Rempel Ventures, LLC. The term of the agreement is for twelve (12) months. Rempel Ventures will receive $3,000 and 5,000 Common Stock shares per month and will provide advisory services. Specifically, they will provide support for business activities related to the Company's consolidation model in the staffing industry. In addition, Rempel Ventures will provide business and financial advice and services. On January 1, 2014, the Company and Rempel Ventures, LLC amended the agreement increasing the advisory fee to $13,000 per month. In addition, the agreement was transferred from Rempel Ventures, LLC to Alternative Advisory Group LLC. No other terms of the agreement were altered. On April 1, 2014, the Company further modified the Alternative Advisory Group agreement by extending the term of the agreement to April 1, 2015 and discontinued the monthly equity consideration of 5,000 shares which was replaced with a one-time issuance of 200,000 shares of Common Stock.

	Directors Agreements

	On July 15, 2012, the Company entered into an advisory agreement with Dimitri Villard. From July 1, 2012 to June 30, 2013, Mr. Villard served as a member of the board of directors and as an advisory for the Company. The Company agreed to pay Mr. Villard $45,000, consisting of: (i) $22,500 of Common Stock shares based on the value equal to 50% of the per share price of the Common Stock sold in the private placement financing, and (ii) $22,500 of cash to be paid in monthly payments of $1,875. This agreement expired on June 30, 2013, but was continued by the Company on a month to month basis. Effective July 1, 2013, Mr. Villard entered into a new agreement with the Company, to serve as a member of the board of directors for $30,000 annually, payable $2,500 per month. Additionally, Mr. Villard was awarded 2,500 shares of restricted Common Stock per month. In addition, effective January 1, 2014, Mr. Villard entered into a separate advisory agreement (the "Villard Advisory Agreement") for a term of one year for $30,000 per year, payable $2,500 per month, and 30,000 shares of restricted Common Stock, issued at 2,500 shares per month. In April 2014, the Villard Advisory Agreement was terminated. For his services as an advisor, Mr. Villard was paid $10,000 and was awarded 10,000 shares of restricted Common Stock. In May, 2014, Mr. Villard was named the Chairman of the Corporate Governance and Nominating Committee. For his service as Chairman of the Corporate Governance and Nominating Committee, Mr. Villard will receive an annual payment of $20,000, payable $1,667 per month. In addition, Mr. Villard will receive 833 shares of restricted Common Stock per month (10,000 shares annually), par value $.00001 per share. In May 2014, Mr. Villard was named as a member of the Audit Committee and the Compensation Committee. For his service as a member of the Audit Committee and Compensation Committee, Mr. Villard will receive 833 shares of restricted Common Stock per month (10,000 shares annually) for each committee.

	Effective July 1, 2013, the Company entered into an agreement with Robert Mayer, to serve as a member of the board of directors for an annual payment of $30,000, payable $2,500 per month. In addition, for his service as a member of the board of directors, Mr. Mayer will receive 2,500 shares of restricted Common Stock per month. In addition, effective January 1, 2014, Mr. Mayer entered into a separate agreement to serve as an advisor to the Company (the "Mayer Advisory Agreement") for a term of one (1) year for $30,000 per year, payable $2,500 per month and 30,000 shares of restricted Common Stock, issued at 2,500 shares per month. In April 2014, the Mayer Advisory Agreement was terminated. For his services as an advisor, Mr. Mayer was paid $10,000 and was awarded 10,000 shares of restricted Common Stock. In May, 2014, Mr. Mayer was named as a member of the Audit Committee and the Compensation Committee. For his service as a member of the Audit Committee and Compensation Committee, Mr. Mayer will receive 833 shares of restricted Common Stock per month (10,000 shares annually) for each committee.

	In February 2014, the Company entered into an agreement with Jeff Grout to serve as a member of the board of directors for an annual payment of $30,000, payable $2,500 per month. In addition, for his service as a member of the board of directors, Mr. Grout will receive 2,500 shares of restricted Common Stock per month. In addition, in February, 2014, Mr. Grout was named the Chairman of the Compensation Committee. For his service as Chairman of the Compensation Committee, Mr. Grout will receive an annual payment of $20,000, payable $1,667 per month. Mr. Grout will also receive 833 shares of restricted Common Stock per month (10,000 shares annually). Mr. Grout was also named as a member of the Corporate Governance and Nominating Committee. For his service as a member of the Corporate Governance and Nominating Committee, Mr. Grout will receive 833 shares of restricted Common Stock per month (10,000 shares annually).

In May 2014, the Company entered into an agreement with Nick Florio to serve as a member of the board of directors for an annual payment of $30,000, payable $2,500 per month. In addition, for his service as a member of the board of directors, Mr. Florio will receive 2,500 shares of restricted Common Stock per month. In addition, in May, 2014, Mr. Florio was named the Chairman of the Audit Committee. For his service as Chairman of the Audit Committee, Mr. Florio will receive an annual payment of $20,000, payable $1,667 per month. Mr. Florio will also receive 833 shares of restricted Common Stock per month (10,000 shares annually). Mr. Florio was also named as a member of the Corporate Governance and Nominating Committee. For his service as a member of the Corporate Governance and Nominating Committee, Mr. Florio will receive 833 shares of restricted Common Stock per month (10,000 shares annually).

Lease Obligations

The Company entered into multiple lease agreements for office space. The agreements require monthly rental payments through March 31, 2017. Total minimum lease obligation approximate $552,000, $466,220 and $132,339 for the years ended May 31, 2015, 2016 and 2017, respectively. For the year ended May 31, 2014, rent expense amounted to $599,000.

Legal Matters

On May 22, 2014, NewCSI, Inc., ("NCSI"), the former sole shareholder of CSI, filed a claim in the U.S. District Court for the Western District of Texas, Austin Division, against the Company alleging a breach of the CSI Purchase Agreement. NCSI claims that the Company breached a provision of the CSI Purchase Agreement which required the Company to determine the value of CSI's "Deferred Tax Assets" (as defined in the CSI Purchase Agreement) within 90 days after December 31, 2013. Per the claim, NCSI seeks acceleration of the earn out payment provided in the CSI Purchase Agreement in the amount of $1.4 million less the amount of any earn out previously paid to NCSI, together with 50% of the Deferred Tax Assets or $154,433 and legal fees.

While the Company vigorously opposes these claims and has asserted various affirmative defenses in its response, the Company is attempting to resolve the dispute amicably and has made an offer to settle the dispute. The Company is awaiting a response to its settlement offer. Nevertheless, there can be no assurance that the outcome of this litigation will be favorable to the Company.

From time to time, the Company and its subsidiaries enter into legal disputes in the ordinary course of business. However, other than as described above, the Company believes there are no material legal or administrative matter pending that are likely to have, individually or in the aggregate, a material adverse effect on its business or results of operations.

GEOGRAPHICAL_SEGMENTS

GEOGRAPHICAL SEGMENTS	12 Months Ended
GEOGRAPHICAL SEGMENTS	31-May-14
GEOGRAPHICAL SEGMENTS [Abstract]	'
GEOGRAPHICAL SEGMENTS	'
	NOTE 12 - *GEOGRAPHICAL SEGMENTS*

	For the years ended May 31, 2014 and 2013, the Company generated revenues in the U.S., Canada and the U.K. as follows:

		Years ended May 31,
		2014		2013

	Revenue generated in the U.S.	$	43,723,329	$	647,731
	Revenue generated in Canada		89,475		-
	Revenue generated in the U.K.		1,965,689		-
	Total revenue	$	45,778,493	$	647,731

	As of May 31, 2014 and 2013, the Company has assets in the U.S., Canada and the U.K.:

		May 31,
		2014		2013

	Total assets in the U.S.	$	40,685,600	$	3,320,497
	Total Assets in Canada		102,351		-
	Total assets in the U.K.		2,897,231		-
	Total assets	$	43,685,182	$	3,320,497

	As of May 31, 2014 and 2013, the Company has liabilities in the U.S., Canada and the U.K.:

		May 31,
		2014		2013

	Total liabilities in the U.S.	$	30,419,809	$	2,542,133
	Total liabilities in Canada		6,994		-
	Total liabilities in the U.K.		2,638,969		-
	Total liabilities	$	33,065,772	$	2,542,133

ACQUISITIONS

ACQUISITIONS	12 Months Ended
ACQUISITIONS	31-May-14
ACQUISITIONS [Abstract]	'
ACQUISITIONS	'
	NOTE 13 - *ACQUISITIONS*

	On April 26, 2013, the Company purchased 100% of the issued and outstanding stock of The Revolution Group, Ltd. ("TRG"). The aggregate consideration paid by the Company to the TRG shareholders was $2,509,342 (the "TRG Purchase Price"), paid as follows: (i) at the closing the Company paid the TRG shareholders cash in the amount of $907,287; and (ii) the Company paid $410,055 by issuing to the TRG shareholders 512,569 restricted shares of the Company's Common Stock valued at a price of $0.80 per share. In addition, the Company agreed to pay the TRG shareholders performance-based compensation in cash an amount equal to the following percentages of TRG's gross profit from the date of closing through the end of the sixteenth (16th) quarter following the date of closing (the "TRG Earn Out Period"), not to exceed $1,500,000: (i) twenty percent (20%) of the amount of TRG's gross profit up to and including an aggregate of $5,000,000 during the Earn Out Period; plus (ii) seven percent (7%) of the amount of TRG's gross profit, if any, in excess of an aggregate of $5,000,000 during the Earn-Out Period. At the time of the Acquisition, the Company estimated the performance-based compensation was $1,192,000. As of May 31, 2014, the Company's calculated estimate of the performance-based compensation did not change. During the year ended May 31, 2014, the Company paid $262,856 towards the earn-out liability. At May 31, 2014 the balance of the earn-out liability was $929,145. This transaction was accounted for under the purchase method in accordance with ASC 805. As a result of the Acquisition, TRG became a wholly-owned subsidiary of the Company and now operates under the name "Cyber 360 Solutions" ("Cyber Solutions").

	In connection with the acquisition of TRG, the Company identified and recognized an intangible asset of $1,054,801 representing trade name, customer relationships and employment agreements/non-competes. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. During the years ended May 31, 2014 and 2013 the Company recognized amortization expense of $210,406 and $20,828, respectively. An impairment was necessary as of May 31, 2014. The Company impaired the trade name, customer relationships and employment agreements/non-competes valued at $823,566. The Intangible Asset balance at May 31, 2014 is $0.

	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition:

	ASSETS:

	Current assets		$	47,881
	Intangible assets			1,054,801
	Goodwill			1,412,646
	Total		$	2,515,328

	LIABILITIES:

	Current liabilities		$	5,986

	Net purchase price		$	2,509,342

	On November 4, 2013, the Company acquired 100% of the issued and outstanding Common Stock (the "CSI Acquisition") of Control Solutions International, Inc. ("CSI"), a Florida corporation and its wholly owned subsidiary, Canada Control Solutions International, Inc., an Ontario, Canada corporation ("CCSI") pursuant to a Stock Purchase Agreement dated August 14, 2013 by and among the Company, NewCSI, Inc., a Delaware corporation ("NCSI"), and the shareholders of NCSI. The aggregate consideration paid by the Company for the CSI Acquisition was $3,530,454, payable as follows: (i) at closing the Company paid cash to the NCSI shareholders and their designee the amount of $1,311,454; and (ii) the Company paid $119,000 by issuing to the NCSI shareholders 136,000 restricted shares of the Company's Common Stock valued at a price of $0.875 per share. In addition, the Company agreed to pay the NCSI shareholders performance-based compensation in cash an amount equal to 20% of CSI's and CCSI's consolidated gross profit from the date of closing through the end of the sixteenth (16th) quarter following the date of closing (the "CSI Earn Out Period") not to exceed a total of $2,100,000. As of May 31, 2014, the Company's calculated estimate of the performance-based compensation did not change. During the year ended May 31, 2014, the Company paid $262,716 towards the earn-out liability. At May 31, 2014 the balance of the earn-out liability was $1,837,284. The Company estimated the performance-based compensation was $2,100,000. As a result of the Acquisition, CSI became a wholly-owned subsidiary of the Company.

	In connection with the acquisition of CSI, the Company identified and recognized an intangible asset of $912,000 representing trade name, customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. During the years ended May 31, 2014 and 2013 the Company recognized amortization expense of $107,654 and $0, respectively. The Company will recognize amortization expense of $182,198 in the fiscal year ended 2015, $182,198 in the fiscal year ended 2016, $182,198 in the fiscal year ended 2017, $85,027 in the fiscal year ended 2018, $15,619 each year in the fiscal years 2019 through 2028 and $6,508 in the fiscal year ended 2029. An impairment was necessary as of May 31, 2014. The Company impaired trade name, customer relationships and employment agreements/non-competes valued at $10,025. At May 31, 2014, the intangible asset balance, net of accumulated amortization and after impairment of $10,025, is $794,321.

	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition:

	ASSETS:
	Current assets		$	1,475,716
	Intangible assets			912,000
	Goodwill			1,287,609
	Total		$	3,675,325

	LIABILITIES:
	Current liabilities		$	144,871

	Net purchase price		$	3,530,454

	On January 3, 2014, the Company purchased 100% of the issued and outstanding Common Stock (the "Initio Acquisition") of Initio International Holdings Limited ("Initio"), a company organized under the laws of England and Wales and its respective subsidiaries, including but not limited to Monroe Staffing Services, LLC, a Delaware limited liability company ("Monroe," and together with all of Initio's subsidiaries, the "Subsidiaries"). The transaction contemplated by a Share Purchase Agreement, dated October 30, 2013, as amended by Amendment No. 1 to the Share Purchase Agreement, dated December 10, 2013 (the "SPA"), by and among the Company and the shareholders of Initio. The aggregate consideration paid by the Company for the Initio Acquisition was $13.29 million, payable as follows: (i) at closing the Company paid the Initio shareholders cash in the amount of $6,440,000; and (ii) the Company paid $2,884,614 by issuing to the Initio shareholders 3,296,702 restricted shares of the Company's Common Stock valued at a price of $0.875 per share; and (iii) the Company issued three (3) year promissory notes (subject to adjustment if certain post-closing results are not achieved) to the Initio shareholders totaling $3,964,949, each promissory note bearing an interest rate of six percent (6%) per annum, amortized on a five (5) year straight line basis. Upon closing of the Initio Acquisition, certain of the Initio Shareholders were appointed to the Company's Board of Directors and entered into employment agreements with the Company or one of its subsidiaries. As a result of the Acquisition, Initio and its Subsidiaries became wholly-owned subsidiaries of the Company. Initio was renamed Staffing 360 Solutions (UK) Limited ("Staffing UK").

	In connection with the acquisition of Staffing 360 Solutions (UK), the Company identified and recognized an intangible asset of $10,050,000 representing trade name, customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. During the years ended May 31, 2014 and 2013 the Company recognized amortization expense of $712,215 and $0, respectively. The Company will recognize amortization expense of $1,709,317 in the fiscal year ended 2015, $1,709,317 in the fiscal year ended 2016, $1,709,317 in the fiscal year ended 2017, $1,118,796 in the fiscal year ended 2018, $287,733 each year in the fiscal years 2019 through 2028 and $167,844 in the fiscal year ended 2029. The Intangible Asset balance, net of accumulated amortization, at May 31, 2014 is $9,337,784.

	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition:

	ASSETS:
	Total assets		$	15,550,449
	Intangible assets			10,050,000
	Goodwill			2,994,057
	Total		$	28,544,506

	LIABILITIES:
	Total liabilities		$	15,254,943

	Net purchase price		$	13,289,563

	On February 28, 2014, the Company, through its wholly owned subsidiary, Staffing UK, completed the purchase of substantially all of the business and certain assets, including but limited to contracts, business information, records, book debt and goodwill (the "Poolia Acquisition") of Poolia UK Ltd. ("Poolia UK"). The Poolia Acquisition was completed pursuant to that certain Asset Purchase Agreement (the "Poolia Purchase Agreement") by and among Staffing UK, and Poolia UK Ltd. Poolia UK operates its professional staffing services from its London office and focuses on providing temporary, contract and permanent qualified professionals to various banking, financial and commercial clients across the United Kingdom. The aggregate consideration paid by the Company was £500,000 (the "Fixed Consideration"), plus an amount equal to the net asset value at the completion date of the acquisition (the "NAV Consideration," together with the Fixed Consideration, collectively, the "Poolia Purchase Price"). The Fixed Consideration and a sum of £250,000, being an advance payment of the NAV Consideration, was paid in full in cash at Closing. The balance of the NAV Consideration was to be paid by the Company to Poolia UK Ltd. by April 30, 2014 for total consideration of $1,626,266. As of May 31, 2014, the Company has paid $1,403,440, with the balance of $222,826 due on or before September 30, 2014.

	In connection with the acquisition of Poolia UK, the Company identified and recognized an intangible asset of $465,321 representing customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. During the years ended May 31, 2014 and 2013 the Company recognized amortization expense of $29,083 and $0, respectively. The Company will recognize amortization expense of $116,330 in the fiscal year ended 2015, $116,330 in the fiscal year ended 2016, $116,330 in the fiscal year ended 2017 and $87,248 in the fiscal year ended 2018. The Intangible Asset balance, net of accumulated amortization, at May 31, 2014 is $436,238.

	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition:

	ASSETS:
	Current assets		$	1,207,897
Intangible assets			465,321
Goodwill			584,701
Total		$	2,257,919

LIABILITIES:
Current liabilities		$	631,653

Net purchase price		$	1,626,266

On May 17, 2014, the Company purchased 100% of the issued and outstanding Common Stock of PeopleSERVE, Inc., a Massachusetts corporation ("PSI"), and 49% of the issued and outstanding Common Stock of PeopleSERVE PRS, Inc., a Massachusetts corporation ("PRS", together with PSI, collectively the "Acquired Companies or PS"), pursuant to a Stock Purchase Agreement (the "PS Purchase Agreement") dated May 17, 2014, by and among the Company, the Acquired Companies and Linda Moraski ("PS Seller"), sole owner of all of the issued and outstanding Common Stock of the Acquired Companies.

In connection with the purchase of the Acquired Companies, the Company agreed to pay to PS Seller an aggregate purchase price (the "PS Purchase Price") of approximately $8.4 million based upon a formula in the PS Purchase Agreement. Immediately prior to the closing, the PS Seller provided the Company with a certificate setting forth the Seller's good faith estimate of (i) the Purchase Price (the "Estimated Purchase Price"), including the calculation of the Adjusted EBITDA (as defined in the PS Purchase agreement filed in Form 8-K dated May 20, 2014) of each Acquired Company for the twelve (12) fiscal months period ending April 26, 2014, and (ii) the Net Working Capital (as defined in the PS Purchase agreement filed in Form 8-K dated May 20, 2014).

At the PS Closing, the Company paid to the PS Seller the PS Purchase Price as follows: (i) cash in the amount of $2,705,675; (ii) restricted shares of the Company's Common Stock, based on the closing price of $1.93 on the date of acquisition, May 17, 2014,or 1,127,365 shares of Common Stock for a total fair value of $2,175,814; (iii) an unsecured promissory note ("the Promissory Note") with an initial principal amount equal to $2,367,466; (iv) pursuant to the terms of the PS Purchase Agreement, the PS Seller is entitled to receive from the Acquired Companies all of the Net Working Capital as of the Closing Date (as defined in the PS Purchase agreement filed in Form 8-K dated May 20, 2014) valued at $1,138,153, and the Company and the Acquired Companies shall have no right to, or obligations with respect to, such Net Working Capital, except as otherwise set forth in the PS Purchase Agreement.

The PS Purchase Price is subject to a Post-Closing Purchase Price Adjustment (as defined in the PS Purchase agreement filed in Form 8-K dated May 20, 2014) within sixty (60) days of the Closing Date, based on audited financial statements for each of the Acquired Companies. Upon receipt of such audited financial statements, the Company will prepare and deliver to Seller a certificate that sets forth the Company's determination of (i) the PS Purchase Price, including the calculation of the Adjusted EBITDA of each Acquired Company for the audited period and (ii) the calculation of the Net Working Capital. Once the Company and the PS Seller have agreed on the final financial statements as disclosed above, the PS Purchase Price shall be adjusted based on the PS Purchase Price Adjustment Amount, which means an amount equal to the finally determined PS Purchase Price as shown in the final financial statements minus the amount of the Estimated Purchase Price. In the event the PS Purchase Price is adjusted, the difference will either be paid to the Sellers or returned to the Company, as the case may be, in the same percentages of cash, shares of Common Stock and Promissory Note as the PS Purchase Price paid on the Closing with a one-time payment by the appropriate party to catch-up on principal payments previously made under the Promissory Note.

In connection with the 49% acquisition of PRS, the Company recorded a non-controlling interest totaling $572,900. In addition, results of operations attributable to the non-controlling interests are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings. For the year ended May 31, 2014, the Company recorded net income attributable to non-controlling interest totaling $9,637.

In connection with the acquisition of PS, the Company identified and recognized an intangible asset of $2,999,100 representing trade name, customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. During the years ended May 31, 2014 and 2013 the Company recognized amortization expense of $25,603 and $0, respectively. The Company will recognize amortization expense of $614,475 in the fiscal year ended 2015, $614,475 in the fiscal year ended 2016, $614,475 in the fiscal year ended 2017, $403,688 in the fiscal year ended 2018, $40,000 each year in the fiscal years 2019 through 2028 and $38,333 in the fiscal year ended 2029. The Intangible Asset balance, net of accumulated amortization, at May 31, 2014 is $2,973,497.

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition:

ASSETS:
Current assets		$	2,878,448
Intangible assets			2,999,100
Goodwill			4,789,880
Total		$	10,667,428

LIABILITIES:
Current liabilities		$	1,707,420

Non-controlling interest			572,900

Net purchase price		$	8,387,108

The following unaudited pro forma consolidated results of operations have been prepared as if the acquisition of TRG, CSI, Initio, Poolia UK and PS had occurred as of June 1, 2013 and 2012:

		Years Ended May 31,
		2014			2013

Net Revenues		$	124,474,136		$	112,424,965

Net loss from continuing operations			(14,245,303	)		(9,371,322	)

Net loss per share from continuing operations			(0.62	)		(0.73	)

Weighted average number of shares - Basic and diluted			23,083,031			12,858,804

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	31-May-14
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	NOTE 14 - *INCOME TAXES*

	The Company accounts for income taxes under ASC 740, "Expenses - Income Taxes". ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statements and the tax basis of assets and liabilities, and for the expected future tax benefit to be derived from tax losses and tax credit carry forwards. ASC 740 additionally requires the establishment of a valuation allowance to reflect the likelihood of realization of deferred tax assets. Realization is dependent upon future taxable income during the periods in which those temporary differences become deductible or are utilized. All of the Company's tax returns have been filed through the fiscal year ended May 31, 2013. These returns remain subject to examination by major tax jurisdictions as of May 31, 2014.

	The Company has not recorded a deferred tax liability with respect to its investment in certain foreign corporate subsidiaries as an exception to ASC 740, since the underlying earnings of the foreign subsidiaries are indefinitely reinvested in accordance with ASC 740-10-25-3(a)(1).

	During the current fiscal year, the Company acquired both CSI and Monroe which businesses had acquired net operating losses aggregating approximately $3,800,000. Pursuant to IRC section 382, the amount of taxable income that can be offset by these pre-acquisition net operating losses of both the Company and these subsidiaries is limited due to the change in ownership that occurred. The deferred tax asset derived from these tax loss carry-forwards have been included in the consolidated deferred tax asset from net operating losses shown below.

	The table below summarizes the reconciliation of our income tax provision (benefit) computed at the statutory Federal rate and the actual tax provision:

		Years Ended May 31,
		2014			2013
	Income tax (benefit) provision at Federal statutory rate	$	(4,762,000	)	$	(1,158,000	)
	State income taxes, net of Federal Benefit		-			(242,000	)
	Permanent differences		2,267,000			367,000
	Benefit of loss not realized		2,495,000			1,033,000
	Tax provision	$	-		$	-

	As of May 31, 2014 the Company has a net operating loss ("NOL") carry forward for income tax purposes of approximately $12,510,000 expiring through the year 2033. The NOLs may be available to reduce future years' taxable income.

	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Included in the deferred tax asset is the aforementioned NOL. The realization of the deferred tax assets is dependent on future taxable income. The Company is not able to predict if such future taxable income will be more likely than not sufficient to utilize the benefit. As such, The Company does not believe the benefit is more likely than not to be realized and they have recognized a full valuation allowance for those deferred tax assets. Management will review this valuation allowance periodically and make adjustments as necessary. The significant components of the deferred tax asset as of May 31, 2014 and 2013 are as follows:

		As of May 31,
		2014			2013
	Deferred tax assets from NOL carry forwards	$	5,030,000		$	1,134,000

	Short-term assets:

	Accruals and reserves		535,000			-
	Amortization of debt discount and beneficial conversion feature		498,000			-
	Amortization of deferred financing		405,000			-
	Total short-term assets		1,438,000			-

	Long-term assets:

	Goodwill and intangibles		3,397,000			-

	Current liabilities:

	Depreciation		(23,000	)		-

	Valuation allowance		(9,842,000	)		(1,134,000	)
	Deferred tax asset, net of allowance	$	-		$	-

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	31-May-14
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 15 - *SUBSEQUENT EVENTS*

	On July 25, 2014, the Company joined with its subsidiaries, Monroe Staffing Services, LLC, PeopleSERVE PSI, Inc. and PeopleSERVE PRS, Inc., in a Credit and Security Agreement with Wells Fargo Bank, NA, in the amount of $15,000,000. The facility is subject to accounts receivable limitations and bears interest at Libor plus 5.0% on the greater of $5,000,000 or the actual loan balance outstanding and expires on October 21, 2015. The facility has an annual facility fee, is subject to certain covenants and is secured by all of the assets of the companies.

	On July 29, 2014, the Board of Directors of the Company adopted the Amended and Restated Bylaws of the Company. The Amended and Restated Bylaws were adopted to incorporate the following changes: (i) to reflect the current name and offices of the Company in the Bylaws, (ii) to clarify and revise the notice, procedure and voting requirements for shareholder and director meetings, (iii) to clarify and revise the procedural requirements regarding director vacancies, appointing, removing and resignation of directors, (iv) to clarify certain officer positions and respective roles of certain officers, (v) to clarify and revise the procedural requirements regarding officer vacancies, appointing, removing and resignation of officers, (vi) to clarify certain indemnification provisions, (vii) to clarify certain powers of the Board of Directors, and (viii) to provide procedural requirements for issuing dividends.

	Short-term Promissory Notes

	In June, 2014, the Company issued a promissory note in the amount of $100,000 to Robert Mayer, a director and shareholder of the Company. The promissory note was non-interest bearing and due upon demand. The Company issued 5,000 shares to Mr. Mayer as additional consideration. This note was paid in full in June 2014.

	On June 22, 2014, the Company conducted an additional note offering whereby the Company raised approximately $100,000 from one accredited investor through the issuance of a short-term 12% convertible promissory note (the "June Note"). The June Note is payable upon the earlier of (i) completion of the Series A Bond Offering, (ii) completion of the Company's senior debt facility, or (iii) eight (8) weeks from the original issuance date of the June Note. The holder of the June Note received 20,000 shares of restricted Common Stock. The holder of the June Note may convert, at his sole election, the principal amount and any accrued but unpaid interest due under the June Note into restricted shares of Common Stock at a price of $1.50 per share. In August 2014 this note was paid in full.

	On July 14, 2014, the Company amended and restated a $250,000, 12% promissory note dated April 22, 2014. The promissory note, which had a maturity date of July 14, 2014, is now due upon demand. In addition, the note holder will receive 5,000 Common Stock shares monthly for every $100,000 invested.

	On July 14, 2014, the Company amended and restated a $200,000, 12% promissory note dated May 27, 2014. The promissory note, which had a maturity date of July 14, 2014, is now due upon demand. In addition, the note holder will receive 2,500 Common Stock shares monthly for every $100,000 invested.

	On July 31, 2014, the Company amended and restated a $200,000, 12% promissory note dated April 21, 2014. The promissory note, which had a maturity date of July 31, 2014, is now due upon demand. In addition, the note holder will receive 5,000 Common Stock shares monthly for every $100,000 invested.

	On July 31, 2014, the Company amended and restated a $100,000, 12% promissory note dated April 22, 2014. The promissory note, which had a maturity date of July 31, 2014, is now due upon demand. In addition, the note holder will receive 5,000 Common Stock shares monthly for every $100,000 invested.

	On July 31, 2014, the Company amended and restated a $200,000, 12% promissory note dated May 2, 2014. The promissory note, which had a maturity date of July 31, 2014, is now due upon demand. In addition, the note holder will receive 5,000 Common Stock shares monthly for every $100,000 invested.

	In July 2014, the Company issued three non-interest bearing promissory notes in the aggregate amount of $280,000 to three related parties. The promissory notes were due upon demand. The first note was issued on July 16, 2014 to Trilogy Capital Partners, which is owned by the Company's President, Alfonso J. Cervantes, in the amount of $30,000. This note was repaid in full on July 25, 2014. The second note was issued on July 17, 2014 to Jeff Mitchell, the Company's CFO, in the amount of $150,000. The Company issued 10,000 Common Stock shares to Mr. Mitchell as additional consideration. This note was repaid in full on July 25, 2014. The third note was issued on July 8, 2014 to Robert Mayer, a director and shareholder of the Company, in the amount of $100,000. The Company issued 7,000 shares to Mr. Mayer as additional consideration. This note was paid in full on July 29, 2014.

	In July, the Company issued 407,915 shares for the conversion of promissory notes totaling $600,000.

	In August 2014, the Company issued a non-interest bearing promissory note in the amount of $125,000 to Robert Mayer, a director and shareholder of the Company. The promissory note is due upon demand. The Company issued 5,000 shares to Mr. Mayer as additional consideration. This note remains outstanding.

	In July and August 2014, the Company issued promissory notes to Sterling National bank for consideration totaling $625,000. The notes bear interest at 18% per annum and are due upon demand. As of the date of this filing, the Company has repaid $488,992 in principal and $5,271 in interest. The balance outstanding is $136,008.

	In August 2014, the Company issued a non-interest bearing promissory note in the amount of $150,000 to Barry Cervantes, a brother of the Company's President, Alfonso J. Cervantes. The promissory note is due upon demand. The Company issued 7,500 shares to Barry Cervantes as additional consideration. This note remains outstanding.

	Series A 12% Convertible Bonds Offering

	On July 29, 2014, the Company completed a private offering (the "Offering") of 12% Convertible Bonds (the "Bonds") from a total of 70 accredited investors for an aggregate of $4,058,500 in cash and 405,850 shares of Common Stock. These Bonds mature on October 15, 2014 (the "Maturity Date"), unless voluntarily converted. On or prior to the Maturity Date, the Purchaser must notify the Company whether the payment for the Bond will be made in cash or as payment-in-kind in comparably valued Common Stock of the Company. The Purchasers may elect to convert the Bonds, including all accrued but unpaid coupon payments at any time prior to the Maturity Date into restricted shares of Common Stock at a conversion price of $1.50 per share. In addition to the Bonds, each Purchaser of the Bonds received equity consideration at a rate of 5,000 shares (the "Equity Consideration") of Common Stock for each $50,000 investment. In connection with the Offering, the Company retained Accelerated Capital Group, Inc. as the placement agent for the Offering. The Company agreed to pay Accelerated Capital Group: (i) a fee in cash up to an amount equal to ten percent (10%) of the aggregate gross proceeds raised by such broker in the Private Placement Offering, (ii) a non-accountable expense allowance of up to two percent (2%) of the aggregate gross proceeds raised by such broker in the Offering, and (iii) shares of Common Stock equal to an amount up to ten percent (10%) of the aggregate number of shares of Common Stock issued in connection with funds raised by the broker in the Offering. As of the final closing, the Company paid the placement agent an aggregate consideration of $487,020 and issued an aggregate of 12,100 shares of Common Stock.

	Series B 12% Convertible Bonds Offering

	On June 24, 2014, the Company's Board approved an offering of up to $8 million of Series B, 12% Convertible Bonds.

	2014 Equity Compensation Plan

	In July 2014, the Company increased the number of options to be issued under the 2014 Equity Compensation Plan from 1,500,000 to 2,500,000.

	Advisory Agreement

	In August 2014, the Company entered into an agreement with Brandhouse Ventures, Inc. The term of the agreement is six (6) months. Brandhouse Ventures will receive $10,000 and 5,000 common shares per month and will provide advisory services related to investor outreach and awareness activity for the Company.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	31-May-14
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Year End and Principles of Consolidation	'
	Year End and Principles of Consolidation

	These consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles ("GAAP") in the United States, and are expressed in U.S. dollars. The Company's consolidated fiscal year-end is May 31. Some of the Company's subsidiaries have varying year-ends.

	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. As described below, the Company consolidates PRS, an entity of which it owns 49%, since the Company is deemed to be the primary beneficiary of this entity. All significant inter-company transactions are eliminated.
Variable Interest Entities	'
	Variable Interest Entities

	Current accounting guidance provides a framework for identifying a Variable Interest Entity ("VIE") and determining when a company should include the assets, liabilities, non-controlling interests, and results of activities of the VIE in its consolidated financial statements. In general, a VIE is an entity or other legal structure used to conduct activities or hold assets that either (1) has an insufficient amount of equity to carry out its principal activities without additional subordinated financial support, (2) has a group of equity owners that are unable to make significant decisions about its activities, or (3) has a group of equity owners that do not have the obligation to absorb losses or the right to receive returns generated by its operations. Generally, a VIE should be consolidated if a party with an ownership, contractual, or other financial interest in the VIE has the power to direct the VIE's most significant activities and the obligation to absorb losses or right to receive benefits of the VIE that could be significant to the VIE. A variable interest holder that consolidates the VIE is called the primary beneficiary. Upon consolidation, the primary beneficiary generally must initially record all of the VIE's assets, liabilities, and non-controlling interest at fair value and subsequently account for the VIE as if it were consolidated based on majority voting interest. On May 17, 2014, the Company purchased 49% of the issued and outstanding Common Stock of PRS. Pursuant to ASC 810, PRS is deemed to be a variable interest entity since the Company is the primary beneficiary of PRS. Accordingly, the Company consolidated the results of PRS from May 17, 2014 through May 31, 2014. As of May 31, 2014 the total assets and liabilities of PRS which were consolidated were $1,226,766 and $1,206,870, respectively. The total revenues and expenses consolidated since May 17, 2014 were $300,879 and $281,983, respectively.
Non-controlling Interests	'
	Non-controlling Interests

	Non-controlling interests in our subsidiaries are recorded in accordance with the provisions of ASC 810 "Consolidation", and are reported as a component of equity, separate from the parent company's equity. Purchase or sale of equity interests that do not result in a change of control are accounted for as equity transactions. Results of operations attributable to the non-controlling interests are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings.
Use of Estimates	'
	Use of Estimates

	The preparation of consolidated financial statements in accordance with U.S. 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 net revenue and expenses in the reporting period. We regularly evaluate our estimates and assumptions related to valuation, impairment testing, earn-out liabilities, stock-based compensation and deferred income tax assets valuation allowances. We base our estimates and assumptions on current facts, historical experience and various other factors that we believe 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 us may differ materially and adversely from our estimates. To the extent there are material differences between our estimates and the actual results, our future results of operations will be affected. Significant estimates for the years ended May 31, 2014 and 2013, respectively, include the valuation of intangible assets, including goodwill, liabilities associated with earn-out obligations and testing our long-lived assets for impairment.

	In recording the purchase accounting for previous acquisitions we had estimated the fair value of identifiable intangible assets and goodwill reflected in the Company's previously issued interim financial statements. Upon retaining the services of an independent valuation consultant, the allocations previously estimated by the Company have been revised and the results of the independent valuation consultant have been retroactively reflected in the Company's consolidated financial statements for the fiscal year ended May 31, 2014. The Company originally estimated its goodwill and intangibles to total $14,828,837 and $3,832,924, respectively. Based upon the results of the independent valuation, the Company adjusted the goodwill and intangible totals to $6,229,013 and $12,482,121, respectively. These amounts were subsequently tested for impairment which resulted in impairment of goodwill and intangibles in the amounts of $2,700,255 and $833,592, respectively.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents

	The Company considers all highly liquid instruments with original maturities of three months or less when acquired, to be cash equivalents. The Company had no cash equivalents at May 31, 2014 or May 31, 2013.
Accounts Receivable	'
	Accounts Receivable

	Accounts receivable are presented net of an allowance for doubtful accounts. The Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer's historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after exhaustive efforts at collection. At May 31, 2014 and 2013, the Company had an allowance for doubtful accounts of $561,311 and $0, respectively.
Income Taxes	'
	Income Taxes

	The Company is governed by the Income Tax Law of the United States. The Company utilizes ASC Topic 740, "Accounting for Income Taxes," which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

	The Company applied the provisions of ASC 740-10-50, "Accounting for Uncertainty in Income Taxes", which provides clarification related to the process associated with accounting for uncertain tax positions recognized in the financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company's liability for income taxes. Any such adjustment could be material to the Company's results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of the date of this filing, the Company is current on all corporate, federal and state tax returns.

	The U.K. entities are domiciled in the U.K. and file their tax returns in those jurisdictions.
Foreign Currency Translation	'
	Foreign Currency Translation

	Assets and liabilities of subsidiaries operating in foreign countries are translated into U.S. dollars using both the exchange rate in effect at the balance sheet date or historical rate, as applicable. Results of operations are translated using the average exchange rates prevailing throughout the year. The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are included in a separate component of stockholders' equity (accumulated other comprehensive loss), while gains and losses resulting from foreign currency transactions are included in operations.
Amortization of Deferred Financing Costs	'
	Amortization of Deferred Financing Costs

	Costs incurred in connection with obtaining financing are deferred and amortized on a straight-line basis over the term of the related loan, which is not materially different than the effective interest method. As of May 31, 2014 and 2013, accumulated amortization of deferred financing costs totaled $1,006,383 and $0, respectively.
Business Combinations	'
	Business Combinations

	In accordance with Accounting Standards Codification 805, "Business Combinations" ("ASC 805") the Company records acquisitions under the purchase method of accounting, under which the acquisition purchase price is allocated to the assets acquired and liabilities assumed based upon their respective fair values. The Company utilizes management estimates and, in some instances, may retain the services of an independent third-party valuation firm to assist in determining the fair values of assets acquired, liabilities assumed and contingent consideration granted. Such estimates and valuations require us to make significant assumptions, including projections of future events and operating performance.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments

	In accordance with Accounting Standards Codification 820, "Fair Value Measurements and Disclosures" ("ASC 820"), the Company measures and accounts for certain assets and liabilities at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, and establishes a framework for measuring fair value and standards for disclosure about such fair value measurements.

	ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:

	Level 1:	Observable inputs such as quoted market prices in active markets for identical assets or liabilities
	Level 2:	Observable market-based inputs or unobservable inputs that are corroborated by market data
	Level 3:	Unobservable inputs for which there is little or no market data, which require the use of the reporting entity's own assumptions.


	The Company did not have any Level 2 or Level 3 assets or liabilities as of May 31, 2014 or 2013, with the exception of its notes payable (See Note 6), convertible notes payable (See Note 5), bonds payable (See Note 7) and its earn out liabilities (See Note 13).

	Cash is considered to be highly liquid and easily tradable as of May 31, 2014 and 2013 and therefore classified as Level 1 within our fair value hierarchy.

	Accounting Standards Codification 825-10-25, "Fair Value Option" (ASC 825-10-25) expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments.
Convertible Instruments	'
	Convertible Instruments

	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with accounting standards for "Accounting for Derivative Instruments and Hedging Activities."

	Accounting standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as "The Meaning of Conventional Convertible Debt Instrument."

	The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when "Accounting for Convertible Securities with Beneficial Conversion Features," as those professional standards pertain to "Certain Convertible Instruments." Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying Common Stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying Common Stock at the commitment date of the note transaction and the effective conversion price embedded in the note.

	ASC 815-40 provides that, among other things, generally, if an event is not within the entity's control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
Revenue Recognition	'
	Revenue Recognition

	Cyber 360 Solutions: The Company derives its revenues from three segments: contingent staffing, permanent placement staffing, and consulting. The Company recognizes revenue in accordance with ASC Topic 605-45 "Revenue Recognition - Principal Agent Considerations." The Company records revenue on a gross basis. The Company has concluded that the gross reporting is appropriate because the Company (i) has the duty of identifying and hiring qualified employees, (ii) uses its judgment to select the employees and establish their price, and (iii) bears the risk for services that are not fully paid by the customers. Pursuant to the guidance of ASC 605, the Company recognizes revenue when an arrangement exists, services have been rendered, the purchase price is fixed or determinable and collectability is reasonable assured.

		·	Contingent staffing and consulting: Contingent staffing and consulting revenues are recognized when the services are rendered by the Company's contingent employees and consultants. The Company pays all related costs of employment, including workers' compensation insurance, state and federal unemployment taxes, social security and certain fringe benefits.

		·	Permanent placement staffing: Permanent placement staffing revenues are recognized when employment candidates typically start their first day of work. The Company offers a 30/60/90 day guarantee. If the employee is terminated or leaves voluntarily during this period, a pro-rated refund is provided. The Company has a substantial history of estimating the effect of permanent placement candidates who do not remain with its client through the guarantee period. Fees to clients are generally calculated as a percentage of the new employee's annual compensation.

	Control Solutions International Inc.: The Company recognizes revenues primarily on a time and materials basis as the services are performed and amounts are earned. The Company considers amounts to be earned once evidence of an arrangement has been obtained, services are rendered, fees are fixed or determinable, and collectability is reasonably assured.

		·	Revenue earned in excess of billings are recorded as unbilled accounts receivable until billed. Billings in excess of revenues earned are recorded as advanced billings until revenue recognition criteria are met. Deposits and prepayments from customers are carried as deferred revenue until the requirements for revenue recognition are met.

		·	Reimbursements, including those relating to travel, other out-of-pocket expenses and third-party costs, are included in revenues. The related reimbursable expenses are included in cost of revenue.

	Staffing 360 Solutions (UK) Limited: The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

	Poolia (UK) Limited: The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

	PeopleSERVE, Inc. and PeopleSERVE PRS, Inc.: The Company recognizes revenues from the sale of staffing services as the services are performed, along with related labor costs and payroll taxes. The Company recognizes revenue for permanent employee placements when contractual contingencies, generally the passage of time, are satisfied. The Company's revenue recognition policies comply with ASC 605, "Revenue Recognition." The Company is the primary obligor in its transactions, and has responsibility for fulfillment, including the acceptability of services ordered and purchased by customers. In addition, the Company has all credit risk, retains substantially all risk and rewards of the services rendered, has sole discretion in staffing engagements and sets the billing rates of its consultants. Accordingly, the Company records all transactions at the gross revenue amount billed, consistent with the provisions of ASC 605. Typically, contracts require clients to pay for out-of-pocket expenses, principally travel related expenses. Accordingly, revenue includes amounts billed for these costs and the cost of revenue includes the corresponding actual costs. The Company provides certain customers a 5.0% discount on certain contracts if paid within 30 days of the invoice date. Accounts receivable result from services provided to clients. The Company carries its accounts receivable at net realizable value. At the closing of the Company's fiscal period, a portion of receivables may not be invoiced. These unbilled receivables are typically billed within thirty days of the close of the fiscal period.
Stock-Based Compensation	'
	Stock-Based Compensation

	The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASC Topic 505-50.
Earnings (Loss) per Common Share	'
	Earnings (Loss) per Common Share

	The Company utilizes the guidance per FASB Codification "ASC 260 "Earnings per Share." Basic earnings per share are calculated by dividing income available to stockholders by the weighted-average number of common shares outstanding during each period. Diluted earnings per share are computed using the weighted average number of common shares and dilutive common share equivalents outstanding during the period. Dilutive common share equivalents consist of shares issuable upon the conversion of convertible notes and the exercise of stock options and warrants (calculated using the modified-treasury stock method). Such securities, shown below, presented on a common share equivalent basis and outstanding as of May 31, 2014 and 2013 have been excluded from the per share computations, since its inclusion would be anti-dilutive:

			For the Years Ended
			May 31,
			2014		2013
	Convertible notes issued			-		120,609
	Convertible Bonds - Series A			2,021,779		-
	Convertible promissory notes			1,073,494		-
	Warrants			6,760,809		583,338
	Options			1,900,000		-
	Total			11,756,082		703,947
Property and Equipment	'
	Property and Equipment

	Property and equipment are stated at cost. Depreciation is computed on the straight-line method. The depreciation and amortization methods are designed to amortize the cost of the assets over their estimated useful lives, in years, of the respective assets as follows:

	Computers			4 Years
	Computer Equipment			4 Years
	Network Equipment			3 Years
	Software			3-8 Years
	Office Equipment			7 Years
	Furniture and Fixtures			7 Years
	Leasehold Improvements			7 Years

	Amortization of leasehold improvements is computed using the straight-line method over the shorter of the life of the lease or the estimated useful life of the assets. Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in income.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets

	In accordance with ASC 360 "Property, Plant, and Equipment," we periodically review our long-lived assets, including goodwill and other intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. We recognize an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the estimated fair value and the book value of the underlying asset.
Goodwill	'
	Goodwill

	Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. ASC 350-30-35-4 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment for each reporting unit. During fiscal years 2014 and 2013, the Company impaired $2,700,255 and $0, respectively, of goodwill associated with the Cyber 360 and Control Solutions, Inc. acquisitions.
Intangible Assets	'
	Intangible Assets

	In connection with the acquisition of TRG (See Note 13), the Company identified and recognized an intangible asset of $1,054,801 representing trade name, customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. TRG customer relationships were valued based on the discounted cash flow method applied to projected future cash flows as estimated by Company management. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. The intangible asset balance, net of accumulated amortization, at May 31, 2014 was $823,567. An impairment was necessary as of May 31, 2014. The Company fully impaired trade name, customer relationships and employment agreements/non-competes valued at $823,567, resulting in a net intangible asset balance of $0 at May 31, 2014.

	In connection with the acquisition of CSI (See Note 13), the Company identified and recognized an intangible asset of $912,000 representing trade name, customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. CSI customer relationships were valued based on the discounted cash flow method. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. The intangible asset balance, net of accumulated amortization, at May 31, 2014 was $804,346. An impairment was necessary as of May 31, 2014. The Company impaired trade name, customer relationships and employment agreements/non-competes valued at $10,025. At May 31, 2014, the intangible asset balance, net of accumulated amortization and after impairment of $10,025, is $794,321.

	In connection with the acquisition of Staffing 360 Solutions (UK) (See Note 13), the Company identified and recognized an intangible asset of $10,050,000 representing trade name, customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. Staffing UK customer relationships were valued based on an estimate of the discounted cash flow method applied to projected future cash flows. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. The intangible asset balance, net of accumulated amortization, at May 31, 2014 is $9,337,785. In addition, the Company recognized intangible assets of $261,465 upon acquisition of Staffing 360 Solutions (UK). In total the intangible assets balance, net of accumulated amortization, at May 31, 2014 is $9,599,250.

	In connection with the acquisition of Poolia UK (See Note 13), the Company identified and recognized an intangible asset of $465,321 representing customer relationships and employment agreements/non-competes. The assets are being amortized on a straight line basis over the estimated life of four years. Poolia UK customer relationships were valued based on an estimate of the discounted cash flow method. This method results in the sum of the future net cash flows discounted to its present day value. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. The intangible asset balance, net of accumulated amortization, at May 31, 2014 is $436,238.

	In connection with the acquisition of PeopleSERVE, Inc. and PeopleSERVE PRS, Inc. (See Note 13), the Company identified and recognized an intangible asset of $2,999,100 representing trade name, customer relationships and employment agreements/non-competes. The assets are being amortized on the straight line basis over their estimated life of four (4) years, other than the trade name which is amortized over fifteen (15) years. PS customer relationships were valued using the discounted replacement cost approach. This method is based on acquisition costs invested to attract each customer and relied on actual selling costs incurred and allocated to new customer generation over the preceding four years. The valuation provided for the trade name, customer relationships and employment agreements/non-competes is based on independent professional valuation services' calculations. The intangible asset balance, net of accumulated amortization, at May 31, 2014 is $2,973,497.
Reclassifications	'
	Reclassifications

	Certain reclassifications have been made to conform the prior period data to the current presentations. These reclassifications had no effect on the reported results.
Forward Stock Split	'
	Forward Stock Split

	The Company effected a one-for-three forward stock split on April 13, 2013. Following the forward split, the Company's issued and outstanding shares of Common Stock increased from 2,540,000 to 7,620,000. All share and per share information has been retroactively adjusted to reflect this forward stock split.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements

	In June 2014, the Financial Accounting Standards Board ("FASB") issued new authoritative guidance related to share-based payments where performance targets can be achieved subsequent to the requisite service period. The guidance, effective in fiscal year ended 2015, is not expected to have a material impact on its results of operations, financial position or cash flows.

	In May 2014, the FASB issued new authoritative guidance related to revenue recognition. This guidance will replace all current U.S. GAAP guidance on this topic and eliminate all industry-specific guidance. The new revenue recognition guidance provides a unified model to determine when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. This guidance allows for two methods of adoption: (a) full retrospective adoption, meaning the guidance is applied to all periods presented, or (b) modified retrospective adoption, meaning the cumulative effect of applying this guidance is recognized as an adjustment to the accumulated deficit balance. The Company is evaluating the two (2) adoption methods as well as the impact this new guidance will have on the consolidated financial statements and related disclosures and will be effective in the Company's fiscal year ended 2018.

	In April 2014, the FASB issued authoritative guidance, which specifies that only disposals, such as a disposal of a major line of business, representing a strategic shift in operations should be presented as discontinued operations. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The Company does not anticipate the adoption of this guidance will have a material impact on its consolidated financial statements, absent any disposition representing a strategic shift in the Company's operations.

	In July 2013, the FASB issued authoritative guidance that requires an entity to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The Company does not anticipate the adoption of this guidance will have a material impact on its consolidated financial statements.

	In March 2013, FASB issued authoritative guidance that resolves the diversity in practice regarding the release into net income of the cumulative translation adjustment upon derecognition of a subsidiary or group of assets within a foreign entity. This guidance will be effective for the Company beginning in the first quarter of fiscal 2015. The Company does not anticipate the adoption of this guidance will have a material impact on its consolidated financial statements, absent any material transactions involving derecognition of subsidiaries or groups of assets within a foreign entity.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	31-May-14
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Schedule of Antidilutive Securities Excluded from Per Share Computations	'
	Such securities, shown below, presented on a common share equivalent basis and outstanding as of May 31, 2014 and 2013 have been excluded from the per share computations, since its inclusion would be anti-dilutive:

		For the Years Ended
		May 31,
		2014		2013
	Convertible notes issued		-		120,609
	Convertible Bonds - Series A		2,021,779		-
	Convertible promissory notes		1,073,494		-
	Warrants		6,760,809		583,338
	Options		1,900,000		-
	Total		11,756,082		703,947
Estimated Useful Lives of Property and Equipment	'
	The depreciation and amortization methods are designed to amortize the cost of the assets over their estimated useful lives, in years, of the respective assets as follows:

	Computers		4 Years
	Computer Equipment		4 Years
	Network Equipment		3 Years
	Software		3-8 Years
	Office Equipment		7 Years
	Furniture and Fixtures		7 Years
	Leasehold Improvements		7 Years

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT (Tables)	31-May-14
PROPERTY AND EQUIPMENT [Abstract]	'
Schedule of Property and Equipment	'
	Property and equipment consists of the following:

		May 31,
		2014			2013
	Computer software	$	113,615		$	5,075
	Office equipment		38,098			9,146
	Computer Equipment		216,581			-
	Furniture and fixtures		105,637			11,937
	Website		32,117			-
	Leasehold improvements		28,093			5,446
	Total Cost		534,141			31,604
	Accumulated depreciation		(79,535	)		(1,924	)
	Total	$	454,606		$	29,680

CONVERTIBLE_NOTES_PAYABLE_Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
CONVERTIBLE NOTES PAYABLE (Tables)	31-May-14
CONVERTIBLE NOTES PAYABLE [Abstract]	'
Schedule of convertible debentures	'
	Convertible notes consist of the following as of:

		May 31,
		2014			2013

	Convertible promissory notes (unsecured): On March 5, 2012, May 4, 2012, August 13, 2012, August 20, 2012, September 14, 2012, October 4, 2012 and January 17, 2013, the Company issued Notes in the principal amounts of $50,000, $200,000 and $70,000, $30,000, $50,000 and $25,000 (the "Notes"), respectively, totaling $425,000. The Notes bear interest at the rate of 12% per annum and were due on February 20, 2013. Note holders totaling $375,000 extended their maturity dates to July 20, 2013 and one note holder totaling $50,000 extended the maturity date to June 15, 2013. Interest accrued and was payable on the last day of every fiscal quarter commencing on the first calendar quarter subsequent to the respective Note date and ending on the maturity date. The Company did not have the right to pre-pay these notes. On May 31, 2013, Notes totaling $375,000 and accrued interest of $39,054 were converted to Common Stock at a price equal to 50% of the securities sold in the private offering dated April 19, 2013. The unit price of the securities sold in the private offering totaled $0.90. In addition, on October 30, 2013, Notes totaling $50,000 and accrued interest of $4,274 were converted to Common Stock at a price equal to 50% of the securities sold in the private offering dated April 19, 2013 and as a result issued 920,120 shares of Common Stock. The unit price of the securities sold in the private offering totaled $0.90. During the year ended May 31, 2014, the Company issued a total of 120,609 shares (111,111 for $50,000 principal portion and 9,498 shares for $4,274 of accrued interest.)

	Beginning balance	$	50,000		$	425,000
	Fair value of shares issued for conversion of convertible notes payable		(50,000	)		(375,000	)
	Ending balance	$	-		$	50,000

	Convertible promissory note (unsecured): On January 17, 2013, the Company issued a Note to a shareholder in the principal amount of $750,000 (the "Convertible Note"). The Note bears interest at the rate of 12% per annum and was due on July 20, 2013. If the payment occurred prior to July 20, 2013, the note was subject to a mandatory conversion into shares of the Company's Common Stock, on the later of the date on which the Company: (i) acquired an operating company in the staffing industry, or (ii) closed the issuance and sale of equity securities in connection with the target acquisition. The shares of Common Stock issuable upon conversion of the Convertible Note equaled: (i) the principal amount of the Convertible Note and the accrued interest thereon divided by (ii) 50% of the per share price at which shares were sold in the private offering which closed on April 19, 2013. On May 31, 2013, the Company converted the $750,000 of principal and $33,288 of accrued interest to 1,666,667 and 73,972 shares, respectively of Common Stock of the Company at a price equal to 50% of the securities sold in the private offering which closed on April 19, 2013. The unit price of the securities sold in the private offering totaled $0.90.

	Beginning balance	$	-		$	750,000
	Fair value of shares issued for conversion of convertible notes payable		-			(750,000	)
	Ending balance	$	-		$	-

	Convertible promissory notes (unsecured): On November 7, 2013, November 13, 2013, November 22, 2013 and December 6, 2013, the Company issued Notes in the principal amounts of $1,025,000, $350,000, $130,000 and $150,000 (the "2013 Notes") respectively, totaling $1,655,000. The 2013 Notes bear interest at the rate of 12% per annum and mature on the earlier of: (i) within 10 days following the closing of a $10 million private placement financing, or (ii) February 28, 2014, the maturity date, unless voluntarily converted prior to such date. The 2013 Notes are subject to a voluntary conversion by the holders upon the earlier of: (i) the final closing of a private placement offering ("PIPE Financing"), or (ii) the consummation of the acquisition as described in the 2013 Notes. The holders may elect to convert the principal amount of the 2013 Notes, including all accrued and unpaid interest, into units of the Company consisting of shares of Common Stock and warrants to purchase shares of Common Stock (the "Warrants"), at the same price as any units are sold in a PIPE Financing, whereas each holder will receive 25,000 Common Stock shares and 12,500 Warrants at an exercise price of $2.00 for each $25,000 investment. In the event there is no PIPE Financing, upon notice from the Company, the holders may elect to convert the notes at a conversion price equal to $0.90 and receive 12,500 Warrants for each $25,000 of principal converted. The Warrants will have an exercise price of $2.00 per share. In addition to the 2013 Notes, each holder receives 12,500 shares of Common Stock for each $50,000 investment. In total, the Company issued 413,750 shares of Common Stock. As a result of the share issuance, the Company recorded a debt discount of $297,009 and amortization of $297,009. The Company also recorded a beneficial conversion of $89,884 and amortization of $89,884. In April 2014, the Company fully converted $1,655,000 of principal and $72,044 of interest by issuing 1,727,044 common shares at $1 per share (1,655,000 common shares for principal and 72,044 common shares for accrued interest). Additionally, the Company issued 863,535 Warrants valued at $80,825 and recorded this as interest expense.

	The Company agreed to pay the placement agent, Accelerated Capital Group, Inc., the Company agreed to pay: (i) a cash fee up to ten percent (10%) of the aggregate gross proceeds raised, (ii) a non-accountable expense allowance of up to two percent (2%) of the aggregate gross proceeds raised, and (iii) shares of Common Stock up to ten percent (10%) of the aggregate number of shares of Common Stock issued in connection with funds. The Company paid the placement agent an aggregate consideration of $198,600 and issued an aggregate of 41,375 shares of Common Stock valued at $36,203. Further, the Company recorded deferred finance costs (including escrow agent fees of $4,500) of $239,303 and accumulated amortization of $239,303.

	Beginning balance	$	1,655,000		$	-
	Beneficial conversion feature		(90,176	)		-
	Debt discount - restricted stock		(297,051	)		-
	Accumulated amortization		387,227			-
	Fair value of shares issued for conversion of convertible notes payable		(1,655,000	)		-
	Ending balance	$	-		$	-

	From April 21, 2014 through May 27, 2014, the Company also conducted a note offering, whereby the Company raised approximately $950,000 from 2 accredited investor through the issuance of five (5) short-term 12% convertible promissory notes (the "April Notes"). The purchaser of the April Notes received an aggregate of 190,000 shares of restricted Common Stock. The April Notes are due and payable upon demand by the holder with advance written notice fifteen (15) days prior to the desired payment date. Commencing as of August 1, 2014, the holder is entitled to receive an additional 2,500 shares of the Company's restricted Common Stock per $100,000 note payable in arrears per month that any principal amount or interest remains outstanding under the note. The holder of the April Notes may convert, at its sole election, the principal amount and any accrued but unpaid interest due under the April Notes into restricted shares of Common Stock at a price of $1.50 per share.

	From May 14, 2014 through May 19, 2014, the Company conducted an additional note offering whereby the Company raised approximately $600,000 from five (5) accredited investors through the issuance of five (5) short-term twelve percent (12%) convertible promissory notes (the "May Notes"). The May Notes were payable upon the earlier of (i) completion of the Company's convertible bond offering, (ii) completion of the Company's senior debt facility, or (iii) July 14, 2014. The purchasers of the May Notes received an aggregate of 120,000 shares of restricted Common Stock. The holders of the May Notes were entitled to convert, at their sole election, the principal amount and any accrued but unpaid interest due under the May Notes into restricted shares of Common Stock at a price of $1.50 per share. On July 14, 2014, all five (5) of the holders of the May Notes converted such May Notes into an aggregate of 407,915 shares of Common Stock.

	On May 27, 2014, the Company conducted an additional note offering whereby the Company raised approximately $50,000 from one accredited investor through the issuance of a short-term twelve percent (12%) convertible promissory note (the "May 27 Note"). The May 27 Note was payable upon the earlier of (i) completion of the Company's convertible bond offering, (ii) completion of the Company's senior debt facility or (iii) July 12, 2014. The purchasers of the May 27 Note received an aggregate of 10,000 shares of restricted Common Stock. The holder of the May 27 Note was entitled to convert, at his sole election, the principal amount and any accrued but unpaid interest due under the May 27 Note into restricted shares of Common Stock at a price of $1.50 per share. On July 25, 2014, the Company repaid the May 27 Note, including all accrued and unpaid interest.

	In connection with the May 27, 2014 Note, and pursuant to that certain placement agent agreement, dated January 23, 2014, between the Company and Corinthian Partners ("Corinthian"), the Company paid Corinthian, in connection with the introduction of the investor to the Company, a cash fee of $5,000 and issued 1,000 shares of Common Stock.

	As a result of the 320,000 restricted shares issued in relation to the April Notes, May Notes and May 27 Notes, the Company recorded a debt discount of $442,035 and amortization of $116,289. The Company also recorded a beneficial conversion feature of $879,035 and related amortization of $224,952. As of May 31, 2014, $1,600,000 in principal remained outstanding net of the remaining debt discount of $979,825, for a net loan balance of $620,172.

	Beginning balance	$	1,600,000		$	-
	Debt discount - restricted stock		(442,035	)		-
	Beneficial conversion feature		(879,035	)		-
	Accumulated amortization		341,241			-
	Ending balance	$	620,172		$	-

PROMISSORY_NOTES_Tables

PROMISSORY NOTES (Tables)	12 Months Ended
PROMISSORY NOTES (Tables)	31-May-14
PROMISSORY NOTES [Abstract]	'
Schedule of Short-Term Notes	'
	Promissory notes - short-term consisted of the following:

		May 31,
		2014			2013
	Short-term promissory notes	$	340,000		$	-
	Promissory notes - Staffing 360 Solutions (UK)		1,137,211			-
	Promissory note - PeopleSERVE		789,155			-
	Payment of short-term notes		(340,000	)		-
	Payment of promissory notes - Staffing (UK)		(348,075	)		-
	Debt discount - restricted shares (short-term notes)		61,026			-
	Accumulated amortization - debt discount (short-term notes)		(61,026	)		-
		$	1,578,291		$	-

Schedule of Long-Term Notes	'
	Promissory notes -long-term consisted of the following:

		May 31,
		2014			2013
	Promissory notes - Staffing 360 Solutions (UK)	$	2,827,738		$	-
	Promissory note - PeopleSERVE		1,578,311			-
		$	4,406,049		$	-

BONDS_SERIES_A_Tables

BONDS - SERIES A (Tables)	12 Months Ended
BONDS - SERIES A (Tables)	31-May-14
Bonds - SeriesA [Abstract]	'
Schedule of Bonds Payable	'
	Bonds - Series A consisted of the following:

		May 31,
		2014			2013
	Bonds - Series A	$	2,998,500		$	-
	Beneficial Conversion Feature		(1,379,997	)		-
	Debt discount - Restricted Stock		(488,176	)		-
	Accumulated amortization		369,334			-
	Bonds - Series A, net	$	1,499,660		$	-

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
STOCKHOLDERS' EQUITY (Tables)	31-May-14
STOCKHOLDERS' EQUITY [Abstract]	'
Summary of Shares Issued	'
	The issuance of Common Stock during the year ended May 31, 2013 is summarized in the table below:

			Number of				Fair Value at				Fair Value at
			Shares of				Issuance				Issuance
			Common Stock								(per share)
	Shares issued pursuant to 2013 private placement offering			1,166,676			$	1,050,000			$	0.9
	Shares issued to consultants			175,734				140,587				0.8
	Shares issued for conversion of convertible notes payable			2,500,000				1,125,000				0.45
	Shares issued in connection with accrued interest related to convertible notes			160,759				72,342				0.45
	Shares issued to officer			152,400				140,587				0.8
	Shares issued pursuant to Acquisition			512,569				410,055				0.8

	The issuance of Common Stock during the year ended May 31, 2014 is summarized in the table below:

			Number of				Fair Value at				Fair Value at
			Shares of				Issuance				Issuance
			Common Stock								(per share)
	Shares issued pursuant to 2013 private placement offering			627,783			$	565,000			$	0.9
	Shares issued pursuant to 2014 private placement offering			10,000,000				10,000,000				1
	Shares issued to consultants			831,055				1,025,379				0.875 - 2.06
	Shares issued for conversion of accounts payable			115,408				100,982				0.875
	Shares issued for conversion of convertible notes payable			111,111				50,000				0.45
	Shares issued in connection with convertible notes			413,750				297,047				0.72
	Shares issued in connection with accrued interest related to convertible notes			9,498				4,275				0.45
	Shares issued in connection with promissory notes			85,000				61,026				0.72
	Shares issued to board of directors			121,250				111,612				0.45 - 2.04
	Shares issued to audit committee			2,083				4,098				1.92 - 1.98
	Shares issued to compensation Committee			4,998				9,075				0.875 - 2.04
	Shares issued to corporate governance and nominating Committee			4,582				8,193				0.875 - 2.04
	Shares issued to employees			90,000				113,500				0.875 - 1.97
	Shares issued pursuant to Acquisitions			4,560,067				5,179,429				0.875 - 1.93
	Shares issued to private placement Agents			1,338,922				786,208				0.875 - 2.00
	Shares issued in connection with convertible bonds			299,850				488,177				1.63
	Shares issued in connection with bridge loans			320,000				442,034				1.38
	Shares issued for conversion of convertible promissory notes			1,655,000				1,655,000				1
	Shares issued for conversion of accrued interest related to convertible promissory notes			72,044				72,044				1
Summary of Warrants Outstanding and Exercisable	'
	The following table summarizes the changes in warrants outstanding and related prices for the shares of the Company's Common Stock issued to shareholders at May 31, 2013:

	Exercise						Number				Warrants Outstanding				Weighted				Number				Warrants Exercisable
	Price						Outstanding				Weighted Average				Average				Exercisable				Weighted
											Remaining Contractual				Exercise price								Average
											Life (years)												Exercise Price
	$			1.8				583,338				2.91			$	1.8				583,338			$	1.8

	The following table summarizes the changes in warrants outstanding and related prices for the shares of the Company's Common Stock issued to shareholders at May 31, 2014:

	Exercise				Number				Warrants Outstanding				Weighted				Number				Warrants Exercisable
	Price				Outstanding				Weighted Average				Average				Exercisable				Weighted
									Remaining Contractual				Exercise price								Average
									Life (years)												Exercise Price
	$	1.80-2.00				6,760,765				2.56			$	1.97				6,760,765			$	1.97

Schedule of Warrant Activity	'
	Transactions involving the Company's warrant issuance are summarized as follows:

			Number of				Weighted
			Shares				Average
							Price Per Share
	Outstanding at May 31, 2012			-			$	-
	Issued			583,338				1.8
	Exercised			-				-
	Expired			-				-
	Outstanding at May 31, 2013			583,338			$	1.8
	Issued			6,177,427				1.82
	Exercised			-				-
	Expired			-				-
	Outstanding at May 31, 2014			6,760,765			$	1.97

Schedule of Stock Option Fair Value Assumptions	'
	The Company used the following assumptions for determining the fair value of options granted under the Black-Scholes option pricing model:

	Exercise price:	$2.00
	Market price at date of grant:	$0.875 - 1.50
	Volatility:	48.49% - 51.12%
	Expected dividend rate:	0
	Expected terms (years):	5
	Risk-free interest rate:	1.58% - 1.73%

Summary of Stock Option Activity	'
	A summary of the activity during fiscal 2014 of the Company's Stock Plan is presented below:

			Options				Weighted				Aggregate
							Average				Intrinsic
							Exercise Price				Value

	Outstanding at June 1, 2013			-			$	-			$	-

	Granted			1,900,000				2				-
	Exercised			-				-				-
	Expired or cancelled			-				-				-
	Outstanding at May 31, 2014			1,900,000			$	2			$	-

GEOGRAPHICAL_SEGMENTS_Tables

GEOGRAPHICAL SEGMENTS (Tables)	12 Months Ended
GEOGRAPHICAL SEGMENTS (Tables)	31-May-14
GEOGRAPHICAL SEGMENTS [Abstract]	'
Schedule of Revenues, Assets, and Liabilities by Geographical Segment	'
	For the years ended May 31, 2014 and 2013, the Company generated revenues in the U.S., Canada and the U.K. as follows:

		Years ended May 31,
		2014		2013

	Revenue generated in the U.S.	$	43,723,329	$	647,731
	Revenue generated in Canada		89,475		-
	Revenue generated in the U.K.		1,965,689		-
	Total revenue	$	45,778,493	$	647,731

	As of May 31, 2014 and 2013, the Company has assets in the U.S., Canada and the U.K.:

		May 31,
		2014		2013

	Total assets in the U.S.	$	40,685,600	$	3,320,497
	Total Assets in Canada		102,351		-
	Total assets in the U.K.		2,897,231		-
	Total assets	$	43,685,182	$	3,320,497

	As of May 31, 2014 and 2013, the Company has liabilities in the U.S., Canada and the U.K.:

		May 31,
		2014		2013

	Total liabilities in the U.S.	$	30,419,809	$	2,542,133
	Total liabilities in Canada		6,994		-
	Total liabilities in the U.K.		2,638,969		-
	Total liabilities	$	33,065,772	$	2,542,133

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	12 Months Ended
ACQUISITIONS (Tables)	31-May-14
Schedule of Pro Forma Consolidated Operations	'
	The following unaudited pro forma consolidated results of operations have been prepared as if the acquisition of TRG, CSI, Initio, Poolia UK and PS had occurred as of June 1, 2013 and 2012:

		Years Ended May 31,
		2014			2013

	Net Revenues	$	124,474,136		$	112,424,965

	Net loss from continuing operations		(14,245,303	)		(9,371,322	)

	Net loss per share from continuing operations		(0.62	)		(0.73	)

	Weighted average number of shares - Basic and diluted		23,083,031			12,858,804
TRG [Member]	'
Schedule of Assets Acquired and Liabilities Assumed	'
	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition:

	ASSETS:

	Current assets	$	47,881
	Intangible assets		1,054,801
	Goodwill		1,412,646
	Total	$	2,515,328

	LIABILITIES:

	Current liabilities	$	5,986

	Net purchase price	$	2,509,342
CSI [Member]	'
Schedule of Assets Acquired and Liabilities Assumed	'
	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition:

	ASSETS:
	Current assets	$	1,475,716
	Intangible assets		912,000
	Goodwill		1,287,609
	Total	$	3,675,325

	LIABILITIES:
	Current liabilities	$	144,871

	Net purchase price	$	3,530,454
Staffing 360 UK [Member]	'
Schedule of Assets Acquired and Liabilities Assumed	'
	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition:

	ASSETS:
	Total assets	$	15,550,449
	Intangible assets		10,050,000
	Goodwill		2,994,057
	Total	$	28,544,506

	LIABILITIES:
	Total liabilities	$	15,254,943

	Net purchase price	$	13,289,563
Poolia [Member]	'
Schedule of Assets Acquired and Liabilities Assumed	'
	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition:

	ASSETS:
	Current assets	$	1,207,897
	Intangible assets		465,321
	Goodwill		584,701
	Total	$	2,257,919

	LIABILITIES:
	Current liabilities	$	631,653

	Net purchase price	$	1,626,266
PS [Member]	'
Schedule of Assets Acquired and Liabilities Assumed	'
	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition:

	ASSETS:
	Current assets	$	2,878,448
	Intangible assets		2,999,100
	Goodwill		4,789,880
	Total	$	10,667,428

	LIABILITIES:
	Current liabilities	$	1,707,420

	Non-controlling interest		572,900

	Net purchase price	$	8,387,108

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	31-May-14
INCOME TAXES [Abstract]	'
Schedule of Income Tax Provision (Benefit)	'
	The table below summarizes the reconciliation of our income tax provision (benefit) computed at the statutory Federal rate and the actual tax provision:

		Years Ended May 31,
		2014			2013
	Income tax (benefit) provision at Federal statutory rate	$	(4,762,000	)	$	(1,158,000	)
	State income taxes, net of Federal Benefit		-			(242,000	)
	Permanent differences		2,267,000			367,000
	Benefit of loss not realized		2,495,000			1,033,000
	Tax provision	$	-		$	-
Schedule of Deferred Tax Assets	'
	The significant components of the deferred tax asset as of May 31, 2014 and 2013 are as follows:

		As of May 31,
		2014			2013
	Deferred tax assets from NOL carry forwards	$	5,030,000		$	1,134,000

	Short-term assets:

	Accruals and reserves		535,000			-
	Amortization of debt discount and beneficial conversion feature		498,000			-
	Amortization of deferred financing		405,000			-
	Total short-term assets		1,438,000			-

	Long-term assets:

	Goodwill and intangibles		3,397,000			-

	Current liabilities:

	Depreciation		(23,000	)		-

	Valuation allowance		(9,842,000	)		(1,134,000	)
	Deferred tax asset, net of allowance	$	-		$	-

ORGANIZATION_AND_DESCRIPTION_O1

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details)

0 Months Ended

12 Months Ended

0 Months Ended

Apr. 13, 2013

31-May-14

31-May-13

Jun. 28, 2013

Jun. 27, 2013

7-May-13

Apr. 12, 2013

31-May-14

Apr. 26, 2013

Nov. 04, 2013

Jan. 03, 2014

Feb. 28, 2014

17-May-14

Feb. 17, 2013

USD ($)

Promissory note - PeopleSERVE [Member]

TRG [Member]

CSI [Member]

Staffing 360 UK [Member]

Poolia [Member]

PeopleSERVE, Inc. [Member]

PeopleSERVE PRS, Inc. [Member]

PS Seller [Member]

Alida Heyer [Member]

USD ($)

GBP (£)

PS [Member]

USD ($)

TRIG Special Purpose 1, LLC [Member]

USD ($)

Promissory note - PeopleSERVE [Member]

USD ($)

Other Third Parties [Member]

USD ($)

Business Acquisition [Line Items]

Majority shareholder ownership percentage

78.70%

Common stock, par value per share

$0.00

Business combination, number of shares transferred (in shares)

2,000,000

Business combination, percentage of voting interests transferred

100.00%

49.00%

78.70%

Business combination, consideration received

$240,000

Stock distributions

600,000

Aggregate consideration price

2,509,342

3,530,454

13,290,000

1,626,266

8,400,000

Fixed consideration

500,000

Additional payment to acquire business

250,000

Cash payment

11,639,676

907,287

1,311,454

6,440,000

2,705,675

Fair Value at Issuance (per share)

$0.80

$0.88

$1.93

Shares issued in business acquisition

512,569

136,000

3,296,702

1,127,365

Payment made by issuance of stock

410,055

119,000

2,884,614

2,175,814

Issuance of promissory note as part of business combination

2,367,466

Due to sellers

$1,347,215

$1,138,153

Stock split ratio

Common stock, shares issued

7,620,000

32,950,537

12,288,138

2,540,000

Common stock, shares outstanding

7,620,000

32,950,537

12,288,138

2,540,000

Common stock, shares authorized

200,000,000

75,000,000

200,000,000

Preferred stock, shares authorized

20,000,000

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	12 Months Ended
GOING CONCERN (Details) (USD $)	31-May-14	31-May-13
Going Concern [Abstract]	'	'
Working capital deficiency	($7,158,462)	'
Accumulated deficit	-16,337,118	-3,669,742
Net loss	-12,667,376	-3,405,182
Net cash used in operating activities	-4,287,975	-1,423,484
Required captial for next twelve months	$4,000,000	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) (USD $)

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

Apr. 13, 2013

31-May-14

31-May-13

Apr. 12, 2013

31-May-14

17-May-14

31-May-14

Apr. 26, 2013

31-May-14

Nov. 04, 2013

31-May-14

Jan. 03, 2014

31-May-14

Feb. 28, 2014

31-May-14

17-May-14

31-May-14

Scenario, Previously Reported [Member]

Restatement Adjustment [Member]

PRS [Member]

TRG [Member]

CSI [Member]

Staffing 360 UK [Member]

Poolia [Member]

PS [Member]

Variable Interest Entity, Primary Beneficiary [Member]

Trade name [Member]

PRS [Member]

Accounting Policies [Line Items]

Ownership interest

49.00%

100.00%

Assets

$43,685,182

$3,320,497

$1,226,766

Liabilities

33,065,772

2,542,133

1,206,870

Revenues

300,879

Expenses

18,945,032

2,632,924

281,983

Allowance for doubtful accounts

561,311

Accumulated amortization of deferred finance costs

1,006,383

Goodwill impairment

2,700,255

Goodwill

8,318,637

1,467,719

14,828,837

6,229,013

Intangible assets

1,054,801

912,000

10,050,000

465,321

2,999,100

Estimated useful life

'4 years

'15 years

'4 years

'15 years

'4 years

'15 years

'4 years

'15 years

Net intangible assets before impairment

823,567

804,346

9,599,250

Intangible asset recognized

13,335,087

999,729

261,465

Impairment of intangible assets

833,592

823,567

10,025

Intangible assets, net

$13,803,305

$978,901

$3,832,924

$12,482,121

$794,321

$9,337,785

$436,238

$2,973,497

Stock split ratio

Common stock, shares issued

7,620,000

32,950,537

12,288,138

2,540,000

Common stock, shares outstanding

7,620,000

32,950,537

12,288,138

2,540,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Antidilutive Securities Excluded from Per Share Computations) (Details)	12 Months Ended
	31-May-14	31-May-13
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Shares excluded in computation of earnings per common share	11,756,082	703,947
Convertible notes issued [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Shares excluded in computation of earnings per common share	'	120,609
Convertible Bonds - Series A [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Shares excluded in computation of earnings per common share	2,021,779	'
Convertible promissory notes [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Shares excluded in computation of earnings per common share	1,073,494	'
Warrants [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Shares excluded in computation of earnings per common share	6,760,809	583,338
Options [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Shares excluded in computation of earnings per common share	1,900,000	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Estimated Useful Lives for Property and Equipment) (Details)	12 Months Ended
	31-May-14
Computers [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'4 years
Computer Equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'4 years
Network Equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'3 years
Software [Member] \| Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'3 years
Software [Member] \| Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'8 years
Office Equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'7 years
Furniture and Fixtures [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'7 years
Leasehold Improvements [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'7 years

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	12 Months Ended
PROPERTY AND EQUIPMENT (Details) (USD $)	31-May-14	31-May-13
Property, Plant and Equipment [Line Items]	'	'
Total Cost	$534,141	$31,604
Accumulated depreciation	-79,535	-1,924
Total	454,606	29,680
Depreciation	113,827	1,924
Computer software [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Total Cost	113,615	5,075
Office equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Total Cost	38,098	9,146
Computer Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Total Cost	216,581	'
Furniture and fixtures [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Total Cost	105,637	11,937
Website [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Total Cost	32,117	'
Leasehold improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Total Cost	$28,093	$5,446

CONVERTIBLE_NOTES_PAYABLE_Narr

CONVERTIBLE NOTES PAYABLE (Narrative) (Details) (USD $)

12 Months Ended

6 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

31-May-14

31-May-13

Oct. 30, 2013

31-May-14

31-May-13

Oct. 30, 2013

31-May-13

31-May-14

Oct. 30, 2013

31-May-13

31-May-14

31-May-13

31-May-14

Apr. 30, 2014

31-May-14

31-May-13

31-May-14

Apr. 30, 2014

31-May-14

Jul. 14, 2014

31-May-14

31-May-13

"Notes" [Member]

"Convertible Note" [Member]

"2013 Notes" [Member]

"April Notes" [Member]

"May Notes" [Member]

"May 27 Note" [Member]

April Notes, May Notes and May 27 Notes [Member]

Principal [Member]

Accrued Interest [Member]

July 20, 2013 Maturity Date [Member]

June 15, 2013 Maturity Date [Member]

March 5, 2012 [Member]

May 4, 2012 [Member]

August 13, 2012 [Member]

August 20, 2012 [Member]

September 14, 2012 [Member]

October 4, 2012 [Member]

Principal [Member]

Accrued Interest [Member]

January 17, 2013 [Member]

Accelerated Capital Group, Inc. [Member]

No PIPE Financing [Member]

PIPE Financing [Member]

Principal [Member]

Accrued Interest [Member]

November 7, 2013 [Member]

November 13, 2013 [Member]

November 22, 2013 [Member]

December 6, 2013 [Member]

Minimum [Member]

Maximum [Member]

Corinthian Partners [Member]

Short-term Debt [Line Items]

Debt instrument, issuance date

5-Mar-12

4-May-12

13-Aug-12

20-Aug-12

14-Sep-12

4-Oct-12

17-Jan-13

7-Nov-13

13-Nov-13

22-Nov-13

6-Dec-13

27-May-14

Debt instrument, face amount

$425,000

$375,000

$50,000

$200,000

$70,000

$30,000

$50,000

$25,000

$750,000

$1,655,000

$1,025,000

$350,000

$130,000

$150,000

$950,000

$600,000

$50,000

$1,600,000

Debt instrument, stated interest rate

12.00%

Debt instrument, maturity date

20-Feb-13

20-Jul-13

15-Jun-13

20-Jul-13

28-Feb-14

14-Jul-14

12-Jul-14

Debt conversion, principal/interest converted

50,000

375,000

50,000

4,274

39,054

4,274

750,000

33,288

1,655,000

72,044

PIPE, price per share

$0.90

Debt conversion, shares issued

920,120

120,609

111,111

9,498

1,666,667

73,972

1,727,044

1,655,000

72,044

407,915

Shares issued in connection with financings, shares

413,750

190,000

120,000

10,000

320,000

Debt maturity, numbers of days within Private Placement closing

'10 days

Debt maturity, value of stock sold at closing of Private Placement

10,000,000

Shares to be received by note holders

12,500

25,000

Conversion price

$0.90

$1.50

Warrants to be received by note holders

12,500

Exercise Price

Investment amount by note holders

50,000

25,000

Additional shares available

2,500

5,000

Amount of notes payable in arrear to trigger stock issuance

100,000

Debt discount

297,009

442,035

Amortization of debt discount

566,086

931,266

297,009

116,289

Beneficial conversion feature in relation to convertible loans

89,884

879,035

Amortization of beneficial conversion feature

673,568

89,884

224,952

Warrants issued

863,535

Interest expense

481,072

80,216

80,825

Placement agent fees, cash payable, percent of gross proceeds

10.00%

Placement agent fees, non-accountable expense allowance, percent of gross proceeds

2.00%

Placement agent fees, shares issuable, percent of shares issued

10.00%

Payments for placement fees

1,110,880

198,600

5,000

Shares issued to placement agent

41,375

1,000

Value of shares issued to placement agent

36,203

Escrow agent fees

4,500

Deferred finance costs

239,303

Accumulated amortization of deferred finance costs

1,006,383

239,303

Remaining debt discount

979,825

Convertible notes payable, net

$620,172

$50,000

$620,172

CONVERTIBLE_NOTES_PAYABLE_Sche

CONVERTIBLE NOTES PAYABLE (Schedule of Convertible Notes Payable) (Details) (USD $)	12 Months Ended
	31-May-14	31-May-13
Short-term Debt [Line Items]	'	'
Fair value of shares issued for conversion of convertible notes payable	($1,705,000)	($1,125,000)
Ending balance	620,172	50,000
"Notes" [Member]	'	'
Short-term Debt [Line Items]	'	'
Beginning balance	50,000	425,000
Fair value of shares issued for conversion of convertible notes payable	-50,000	-375,000
Ending balance	'	50,000
"Convertible Note" [Member]	'	'
Short-term Debt [Line Items]	'	'
Beginning balance	'	750,000
Fair value of shares issued for conversion of convertible notes payable	'	-750,000
Ending balance	'	'
"2013 Notes" [Member]	'	'
Short-term Debt [Line Items]	'	'
Beginning balance	1,655,000	'
Beneficial conversion feature	-89,884	'
Debt discount - restricted stock	-297,009	'
Accumulated amortization	387,227	'
Fair value of shares issued for conversion of convertible notes payable	-1,655,000	'
Ending balance	'	'
April Notes, May Notes and May 27 Notes [Member]	'	'
Short-term Debt [Line Items]	'	'
Beginning balance	1,600,000	'
Beneficial conversion feature	-879,035	'
Debt discount - restricted stock	-442,035	'
Accumulated amortization	341,241	'
Ending balance	$620,172	'

PROMISSORY_NOTES_Narrative_Det

PROMISSORY NOTES (Narrative) (Details) (USD $)	0 Months Ended		12 Months Ended
PROMISSORY NOTES (Narrative) (Details) (USD $)	Mar. 21, 2014	Nov. 19, 2013	31-May-14	31-May-13
Debt Instrument [Line Items]	'	'	'	'
Amortization of debt discount	'	'	$566,086	$931,266
Interest	'	'	86,518	4,530
Interest expense on long-term debt	'	'	97,083	0
Accrued interest payable	'	'	13,764	0
Short Term Promissory Notes [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Debt instrument, stated interest rate	'	'	12.00%	'
Amount of bridge financing sought	'	'	1,500,000	'
Shares to be received by note holders	'	'	25,000	'
Investment amount by note holders	'	'	100,000	'
Shares issued in connection with financings, shares	'	'	85,000	'
Debt discount	'	'	61,026	'
Amortization of debt discount	'	'	61,026	'
Principal payments on promissory notes	40,000	300,000	340,000	'
Interest	1,933	3,189	'	'
Interest expense on debt	'	'	5,122	0
Short Term Promissory Notes [Member] \| September 27, 2013 [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Debt instrument, issuance date	'	'	27-Sep-13	'
Debt instrument, face amount	'	'	40,000	'
Short Term Promissory Notes [Member] \| October 18, 2013 [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Debt instrument, issuance date	'	'	18-Oct-13	'
Debt instrument, face amount	'	'	200,000	'
Short Term Promissory Notes [Member] \| October 28, 2013 [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Debt instrument, issuance date	'	'	28-Oct-13	'
Debt instrument, face amount	'	'	100,000	'
Promissory notes - Staffing 360 Solutions (UK) [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Debt instrument, term	'	'	'3 years	'
Debt instrument, face amount	'	'	3,964,949	'
Debt instrument, stated interest rate	'	'	6.00%	'
Debt instrument, amortization period	'	'	'5 years	'
Principal payments on promissory notes	'	'	348,106	'
Outstanding long-term debt	'	'	3,616,843	'
Current portion of long-term debt	'	'	789,136	'
Long-term debt, net of current portion	'	'	2,827,738	'
Interest	'	'	83,329	'
Interest expense on long-term debt	'	'	91,645	'
Accrued interest payable	'	'	8,316	'
Promissory notes - Staffing 360 Solutions (UK) [Member] \| Subsequent Event [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Long-term debt, net of current portion	'	'	2,038,602	'
Promissory notes - Staffing 360 Solutions (UK) [Member] \| Brendan Flood [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Debt instrument, face amount	'	'	2,064,880	'
Principal payments on promissory notes	'	'	172,073	'
Outstanding long-term debt	'	'	1,892,807	'
Interest	'	'	43,466	'
Accrued interest payable	'	'	4,978	'
Promissory notes - Staffing 360 Solutions (UK) [Member] \| Matt Briand [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Debt instrument, face amount	'	'	1,115,144	'
Principal payments on promissory notes	'	'	92,929	'
Outstanding long-term debt	'	'	1,022,215	'
Interest	'	'	23,474	'
Accrued interest payable	'	'	2,688	'
Promissory note - PeopleSERVE [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Debt instrument, term	'	'	'3 years	'
Debt instrument, face amount	'	'	2,367,466	'
Debt instrument, stated interest rate	'	'	6.00%	'
Debt instrument, amortization period	'	'	'5 years	'
Principal payments on promissory notes	'	'	0	'
Outstanding long-term debt	'	'	2,367,466	'
Current portion of long-term debt	'	'	789,155	'
Long-term debt, net of current portion	'	'	1,578,311	'
Interest	'	'	0	'
Interest expense on long-term debt	'	'	5,448	'
Accrued interest payable	'	'	5,448	'
Promissory note - PeopleSERVE [Member] \| Subsequent Event [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Long-term debt, net of current portion	'	'	$789,155	'

PROMISSORY_NOTES_Schedule_of_S

PROMISSORY NOTES (Schedule of Short-term Promissory Notes) (Details) (USD $)	0 Months Ended		12 Months Ended
	Mar. 21, 2014	Nov. 19, 2013	31-May-14	31-May-13
Debt Instrument [Line Items]	'	'	'	'
Notes payable	'	'	$1,578,291	'
Short Term Promissory Notes [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Notes payable	'	'	340,000	'
Payment of notes	-40,000	-300,000	-340,000	'
Debt discount	'	'	61,026	'
Accumulated amortization - debt discount	'	'	-61,026	'
Promissory notes - Staffing 360 Solutions (UK) [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Notes payable	'	'	1,137,211	'
Payment of notes	'	'	-348,106	'
Promissory note - PeopleSERVE [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Notes payable	'	'	789,155	'
Payment of notes	'	'	$0	'

PROMISSORY_NOTES_Schedule_of_L

PROMISSORY NOTES (Schedule of Long-term Promissory Notes) (Details) (USD $)	31-May-14	31-May-13
Debt Instrument [Line Items]	'	'
Promissory notes - long term	$4,406,049	'
Promissory notes - Staffing 360 Solutions (UK) [Member]	'	'
Debt Instrument [Line Items]	'	'
Promissory notes - long term	2,827,738	'
Promissory note - PeopleSERVE [Member]	'	'
Debt Instrument [Line Items]	'	'
Promissory notes - long term	$1,578,311	'

BONDS_SERIES_A_Narrative_Detai

BONDS - SERIES A (Narrative) (Details) (USD $)	12 Months Ended
BONDS - SERIES A (Narrative) (Details) (USD $)	31-May-14	31-May-13
Debt Instrument [Line Items]	'	'
Amortization of debt discount	$566,086	$931,266
Amortization of beneficial conversion feature	673,568	'
Bonds - Series A, net	1,499,660	'
Payments for placement fees	1,110,880	'
Accumulated amortization of deferred finance costs	1,006,383	0
Series A Convertible Bonds [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt instrument, stated interest rate	12.00%	'
Debt instrument, face amount	2,998,500	'
Debt instrument, maturity date	15-Oct-14	'
Conversion price	$1.50	'
Shares to be received by bond purchasers	5,000	'
Investment amount by bond purchasers	50,000	'
Shares issued in connection with financings, shares	299,850	'
Debt discount	488,176	'
Amortization of debt discount	97,364	'
Beneficial conversion feature	1,379,997	'
Amortization of beneficial conversion feature	271,970	'
Amount outstanding	2,998,500	'
Remaining debt discount and beneficial conversion feature	369,334	'
Interest expense - bonds	33,980	0
Accrued interest	33,980	0
Series A Convertible Bonds [Member] \| Accelerated Capital Group, Inc. [Member]	'	'
Debt Instrument [Line Items]	'	'
Placement agent fees, cash payable, percent of gross proceeds	10.00%	'
Placement agent fees, non-accountable expense allowance, percent of gross proceeds	2.00%	'
Placement agent fees, shares issuable, percent of shares issued	10.00%	'
Payments for placement fees	142,825	'
Shares issued to placement agent	29,985	'
Value of shares issued to placement agent	57,271	'
Deferred finance costs	200,096	'
Accumulated amortization of deferred finance costs	$16,115	'

BONDS_SERIES_A_Schedule_of_Bon

BONDS - SERIES A (Schedule of Bonds Payable) (Details) (USD $)	12 Months Ended
	31-May-14	31-May-13
Debt Instrument [Line Items]	'	'
Bonds - Series A, net	$1,499,660	'
Series A Convertible Bonds [Member]	'	'
Debt Instrument [Line Items]	'	'
Amount outstanding	2,998,500	'
Beneficial conversion feature	-1,379,997	'
Debt discount - restricted stock	-488,176	'
Accumulated amortization	$369,334	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

4 Months Ended

12 Months Ended

4 Months Ended

12 Months Ended

31-May-14

31-May-13

31-May-14

31-May-13

31-May-14

31-May-13

31-May-14

31-May-13

Dec. 02, 2013

31-May-14

31-May-13

Nov. 14, 2013

31-May-14

31-May-13

Apr. 30, 2014

31-May-14

31-May-13

Apr. 30, 2014

31-May-14

31-May-13

31-May-14

31-May-13

31-May-14

31-May-13

31-May-14

31-May-13

Trilogy Capital Partners, Inc. [Member]

Robert Y. Lee [Member]

Grandview Capital Partners, Inc. [Member]

Chord Advisors, LLC [Member]

Richard M. Cohen [Member]

Dimitri Villard [Member]

Robert Mayer [Member]

Jeff Grout [Member]

Nick Florio [Member]

Working Capital [Member]

TRIG [Member]

Related Party Transaction [Line Items]

Related party transaction, amounts of transaction

$12,000

$33,000

Consulting fees - related parties

458,968

476,129

60,000

90,895

105,000

121,000

155,000

113,750

38,750

50,000

30,000

225,000

30,000

10,000

1,250

Advisory fees

10,000

Committee fees incurred

1,667

6,667

833

Accounts payable and accrued expenses - related parties

136,914

261,590

7,500

50,000

14,167

10,000

2,083

Other current liabilities

188,048

27,279

Conversion of accounts payable to common stock

100,981

27,500

60,000

Conversion of accounts payable to common stock, shares issued

27,500

60,000

Common stock issued pursuant to conversion of financings

$1,705,000

$24,063

$52,500

ACCOUNTS_RECEIVABLE_FINANCING_

ACCOUNTS RECEIVABLE FINANCING (Details)	31-May-14	31-May-13	31-May-14	31-May-14	Jul. 25, 2014	31-May-14
	USD ($)	USD ($)	Accounts Receivable Financing [Member]	Accounts Receivable Financing [Member]	Credit and Security Agreement [Member]	Credit and Security Agreement [Member]
			USD ($)	Staffing 360 UK [Member]	USD ($)	USD ($)
				GBP (£)
Accounts Receivable Financing [Line Items]	'	'	'	'	'	'
Advance percentage of eligible receivable	'	'	90.00%	'	'	'
Interest rate per day	'	'	0.03%	'	'	'
Interest rate	'	'	9.00%	'	'	'
Closing fee	'	'	$500	'	'	'
Advance percentage on temporary placements	'	'	'	90.00%	'	'
Advance percentage on permanent placements	'	'	'	75.00%	'	'
Start date of line of credit	'	'	'	'	'	1-Nov-12
Line of credit, maximum borrowing amount	'	'	'	'	15,000,000	14,000,000
Interest rate additional rate above LIBOR	'	'	'	2.50%	'	5.00%
Debt instrument, variable interest reference rate	'	'	'	'Libor	'	'Libor
Effective interest rate	'	'	'	3.90%	'	5.15%
Maximum loan amount	'	'	'	200,000	'	'
Aggregate limit	'	'	'	1,250,000	'	'
Line of credit, interest bearing borrowing threshold	'	'	'	'	'	5,000,000
Expiration date of line of credit	'	'	'	'	21-Oct-15	31-Oct-15
Accounts receivable financing	$11,260,207	$259,326	'	'	'	'

STOCKHOLDERS_EQUITY_Narrative_

STOCKHOLDERS' EQUITY (Narrative) (Details) (USD $)

31-May-14

Jun. 28, 2013

Jun. 27, 2013

31-May-13

7-May-13

Apr. 13, 2013

Apr. 12, 2013

31-May-14

Jul. 31, 2014

31-May-14

Stock Options [Member]

2014 Equity Plan [Member]

Stock Options [Member]

2014 Issuance One [Member]

2014 Issuance Two [Member]

STOCKHOLDERS' EQUITY [Abstract]

Common stock, shares authorized

200,000,000

75,000,000

200,000,000

Preferred stock, shares authorized

20,000,000

Preferred stock, par value per share

$0.00

Common stock, shares issued

32,950,537

12,288,138

7,620,000

2,540,000

Common stock, shares outstanding

32,950,537

12,288,138

7,620,000

2,540,000

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Maximum options authorized for issuance

1,500,000

2,500,000

Plan expiration date

28-Jan-24

Share-based payment expense

$198,974

Options granted

1,900,000

1,150,000

750,000

Options, exercise price

Vesting percentage

20.00%

100.00%

Options, exercisable term

'5 years

Unrecognized compensation cost

$233,263

Unrecognized compensation cost recognition period

'48 months

STOCKHOLDERS_EQUITY_Schedule_o

STOCKHOLDERS' EQUITY (Schedule of Common Stock Issued) (Details) (USD $)	12 Months Ended
	31-May-14	31-May-13
Stockholders Equity [Line Items]	'	'
Common stock issued pursuant to subscription agreement	'	$1,050,000
Common stock issued to consultant pursuant to agreement	888,089	140,587
Common stock issued pursuant to conversion of convertible notes payable	'	1,125,000
Common stock issued for accrued interest	'	72,342
Common stock issued to officer pursuant to agreement	'	140,587
Common stock issued for acquisition	5,179,429	410,055
Common stock issued pursuant to private placements	10,215,000	'
Common stock issued pursuant to conversion of liabilities	177,316	'
Common stock issued pursuant to conversion of financings	1,705,000	'
Shares issued in connection with financings	1,288,288	'
Shares issued to board of directors	110,478	'
Shares issued to employees	95,500	'
Common Stock [Member] \| Equity Issuance One [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued pursuant to subscription agreement, shares	'	1,166,676
Common stock issued pursuant to subscription agreement	'	1,050,000
Fair Value at Issuance (per share)	'	$0.90
Common Stock [Member] \| Equity Issuance Two [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued to consultant pursuant to agreement, shares	'	175,734
Common stock issued to consultant pursuant to agreement	'	140,587
Fair Value at Issuance (per share)	'	$0.80
Common Stock [Member] \| Equity Issuance Three [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued pursuant to conversion of convertible notes payable, shares	'	2,500,000
Common stock issued pursuant to conversion of convertible notes payable	'	1,125,000
Fair Value at Issuance (per share)	'	$0.45
Common Stock [Member] \| Equity Issuance Four [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued for accrued interest, shares	'	160,759
Common stock issued for accrued interest	'	72,342
Fair Value at Issuance (per share)	'	$0.45
Common Stock [Member] \| Equity Issuance Five [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued to officer pursuant to agreement, shares	'	152,400
Common stock issued to officer pursuant to agreement	'	140,587
Fair Value at Issuance (per share)	'	$0.80
Common Stock [Member] \| Equity Issuance Six [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued for acquisition, shares	'	512,569
Common stock issued for acquisition	'	410,055
Fair Value at Issuance (per share)	'	$0.80
Common Stock [Member] \| Equity Issuance Seven [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued pursuant to private placements, shares	627,783	'
Common stock issued pursuant to private placements	565,000	'
Fair Value at Issuance (per share)	$0.90	'
Common Stock [Member] \| Equity Issuance Eight [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued pursuant to private placements, shares	10,000,000	'
Common stock issued pursuant to private placements	10,000,000	'
Fair Value at Issuance (per share)	$1	'
Common Stock [Member] \| Equity Issuance Nine [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued to consultant pursuant to agreement, shares	831,055	'
Common stock issued to consultant pursuant to agreement	1,025,379	'
Common Stock [Member] \| Equity Issuance Nine [Member] \| Minimum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$0.88	'
Common Stock [Member] \| Equity Issuance Nine [Member] \| Maximum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$2.06	'
Common Stock [Member] \| Equity Issuance Ten [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued pursuant to conversion of liabilities, shares	115,408	'
Common stock issued pursuant to conversion of liabilities	100,982	'
Fair Value at Issuance (per share)	$0.88	'
Common Stock [Member] \| Equity Issuance Eleven [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued pursuant to conversion of financings, shares	111,111	'
Common stock issued pursuant to conversion of financings	50,000	'
Fair Value at Issuance (per share)	$0.45	'
Common Stock [Member] \| Equity Issuance Twelve [Member]	'	'
Stockholders Equity [Line Items]	'	'
Shares issued in connection with financings, shares	413,750	'
Shares issued in connection with financings	297,047	'
Fair Value at Issuance (per share)	$0.72	'
Common Stock [Member] \| Equity Issuance Thirteen [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued pursuant to conversion of liabilities, shares	9,498	'
Common stock issued pursuant to conversion of liabilities	4,275	'
Fair Value at Issuance (per share)	$0.45	'
Common Stock [Member] \| Equity Issuance Fourteen [Member]	'	'
Stockholders Equity [Line Items]	'	'
Shares issued in connection with financings, shares	85,000	'
Shares issued in connection with financings	61,026	'
Fair Value at Issuance (per share)	$0.72	'
Common Stock [Member] \| Equity Issuance Fifteen [Member]	'	'
Stockholders Equity [Line Items]	'	'
Shares issued to board of directors, shares	121,250	'
Shares issued to board of directors	111,612	'
Common Stock [Member] \| Equity Issuance Fifteen [Member] \| Minimum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$0.45	'
Common Stock [Member] \| Equity Issuance Fifteen [Member] \| Maximum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$2.04	'
Common Stock [Member] \| Equity Issuance Sixteen [Member]	'	'
Stockholders Equity [Line Items]	'	'
Shares issued to board of directors, shares	2,083	'
Shares issued to board of directors	4,098	'
Common Stock [Member] \| Equity Issuance Sixteen [Member] \| Minimum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$1.92	'
Common Stock [Member] \| Equity Issuance Sixteen [Member] \| Maximum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$1.98	'
Common Stock [Member] \| Equity Issuance Seventeen [Member]	'	'
Stockholders Equity [Line Items]	'	'
Shares issued to board of directors, shares	4,998	'
Shares issued to board of directors	9,075	'
Common Stock [Member] \| Equity Issuance Seventeen [Member] \| Minimum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$0.88	'
Common Stock [Member] \| Equity Issuance Seventeen [Member] \| Maximum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$2.04	'
Common Stock [Member] \| Equity Issuance Eighteen [Member]	'	'
Stockholders Equity [Line Items]	'	'
Shares issued to board of directors, shares	4,582	'
Shares issued to board of directors	8,193	'
Common Stock [Member] \| Equity Issuance Eighteen [Member] \| Minimum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$0.88	'
Common Stock [Member] \| Equity Issuance Eighteen [Member] \| Maximum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$2.04	'
Common Stock [Member] \| Equity Issuance Nineteen [Member]	'	'
Stockholders Equity [Line Items]	'	'
Shares issued to employees, shares	90,000	'
Shares issued to employees	113,500	'
Common Stock [Member] \| Equity Issuance Nineteen [Member] \| Minimum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$0.88	'
Common Stock [Member] \| Equity Issuance Nineteen [Member] \| Maximum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$1.97	'
Common Stock [Member] \| Equity Issuance Twenty [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued for acquisition, shares	4,560,067	'
Common stock issued for acquisition	5,179,429	'
Common Stock [Member] \| Equity Issuance Twenty [Member] \| Minimum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$0.88	'
Common Stock [Member] \| Equity Issuance Twenty [Member] \| Maximum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$1.97	'
Common Stock [Member] \| Equity Issuance Twenty One [Member]	'	'
Stockholders Equity [Line Items]	'	'
Shares issued to private placement Agents, shares	1,338,922	'
Shares issued to private placement Agents	786,208	'
Common Stock [Member] \| Equity Issuance Twenty One [Member] \| Minimum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$0.88	'
Common Stock [Member] \| Equity Issuance Twenty One [Member] \| Maximum [Member]	'	'
Stockholders Equity [Line Items]	'	'
Fair Value at Issuance (per share)	$2	'
Common Stock [Member] \| Equity Issuance Twenty Two [Member]	'	'
Stockholders Equity [Line Items]	'	'
Shares issued in connection with financings, shares	299,850	'
Shares issued in connection with financings	488,177	'
Fair Value at Issuance (per share)	$1.63	'
Common Stock [Member] \| Equity Issuance Twenty Three [Member]	'	'
Stockholders Equity [Line Items]	'	'
Shares issued in connection with financings, shares	320,000	'
Shares issued in connection with financings	442,034	'
Fair Value at Issuance (per share)	$1.38	'
Common Stock [Member] \| Equity Issuance Twenty Four [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued pursuant to conversion of financings, shares	1,655,000	'
Common stock issued pursuant to conversion of financings	1,655,000	'
Fair Value at Issuance (per share)	$1	'
Common Stock [Member] \| Equity Issuance Twenty Five [Member]	'	'
Stockholders Equity [Line Items]	'	'
Common stock issued pursuant to conversion of liabilities, shares	72,044	'
Common stock issued pursuant to conversion of liabilities	$72,044	'
Fair Value at Issuance (per share)	$1	'

STOCKHOLDERS_EQUITY_Schedule_o1

STOCKHOLDERS' EQUITY (Schedule of Changes in Warrants Outstanding) (Details) (Warrant [Member], USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Exercise Price	'	$1.80	'
Number Outstanding	6,760,765	583,338	'
Warrants Outstanding Weighted Average Remaining Life (years)	'2 years 6 months 22 days	'2 years 10 months 28 days	'
Weighted Average Exercise Price	$1.97	$1.80	'
Number Exercisable	6,760,765	583,338	'
Warrants Exercisable Weighted Average Exercise Price	$1.97	$1.80	'
Minimum [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Exercise Price	$1.80	'	'
Maximum [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Exercise Price	$2	'	'

STOCKHOLDERS_EQUITY_Schedule_o2

STOCKHOLDERS' EQUITY (Schedule of Warrant Activity) (Details) (Warrant [Member], USD $)	12 Months Ended
	31-May-14	31-May-13
Warrant [Member]	'	'
Options	'	'
Outstanding	583,338	'
Issued	6,177,427	583,338
Exercised	'	'
Expired	'	'
Outstanding	6,760,765	583,338
Weighted Average Exercise Price	'	'
Outstanding	$1.80	'
Issued	$1.80	$1.82
Exercised	'	'
Expired	'	'
Outstanding	$1.97	$1.80

STOCKHOLDERS_EQUITY_Schedule_o3

STOCKHOLDERS' EQUITY (Schedule of Fair Value Assumptions for Options) (Details) (Stock Options [Member], USD $)	12 Months Ended
	31-May-14
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Exercise price:	$2
Volatility (minimum):	48.49%
Volatility (maximum):	51.12%
Expected dividend rate:	0.00%
Expected terms (years):	'5 years
Risk-free interest rate (minimum):	1.58%
Risk-free interest rate (maximum):	1.73%
Minimum [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Market price at date of grant:	$0.88
Maximum [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Market price at date of grant:	$1.50

STOCKHOLDERS_EQUITY_Schedule_o4

STOCKHOLDERS' EQUITY (Schedule of Stock Option Activity) (Details) (Stock Options [Member], USD $)	12 Months Ended
	31-May-14
Stock Options [Member]	'
Options	'
Outstanding at June 1, 2013	'
Granted	1,900,000
Exercised	'
Expired or cancelled	'
Outstanding at May 31, 2014	1,900,000
Weighted Average Exercise Price	'
Outstanding at June 1, 2013	'
Granted	$2
Exercised	'
Expired or cancelled	'
Outstanding at May 31, 2014	$2
Aggregate Intrinsic Value	'
Outstanding at May 31, 2014	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Employment and Consulting Agreements) (Details)

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

12 Months Ended

31-May-13

31-May-14

Apr. 26, 2013

Jan. 01, 2014

Feb. 21, 2013

31-May-14

Jan. 01, 2014

Feb. 15, 2013

Feb. 24, 2014

Feb. 15, 2013

Mar. 21, 2013

Nov. 04, 2013

Jan. 03, 2014

Feb. 11, 2014

Feb. 17, 2014

Mar. 17, 2014

17-May-14

Nov. 30, 2013

31-May-13

1-May-12

Jan. 31, 2014

Nov. 30, 2013

Mar. 01, 2014

Jul. 19, 2012

Feb. 15, 2013

Jan. 31, 2014

Feb. 15, 2013

Apr. 26, 2013

Feb. 28, 2014

Mar. 01, 2014

Feb. 14, 2013

Feb. 15, 2013

31-May-14

Jan. 01, 2014

Aug. 22, 2013

USD ($)

Allan Hartley [Member]

Alfonso J. Cervantes [Member]

Darren Minton [Member]

Mark P. Aiello [Member]

Charlie Cooper [Member]

Margaret Gesualdi [Member]

Simon Dealy [Member]

Matt Briand [Member]

Brendan Flood [Member]

Nicholas Koutsivitis [Member]

Wade Pearson [Member]

Jeff R. Mitchell [Member]

Linda Moraski [Member]

Mr. Richard M. Cohen [Member]

River Star Professional Group [Member]

Chord Advisors, LLC [Member]

Grandview Capital Partners, Inc. [Member]

Trilogy Capital Partners, Inc. [Member]

Pylon Management, Inc. [Member]

Joshua Capital, LLC [Member]

Rempel Ventures, LLC [Member]

USD ($)

Completion Of First Acquisition [Member]

Completion Of Second Acquisition [Member]

Completion Of Third Acquisition [Member]

Completion Of Fourth Acquisition [Member]

USD ($)

GBP (£)

USD ($)

March 17, 2014 [Member]

One year anniversary of employment [Member]

PSI [Member]

PRS [Member]

USD ($)

Chief Financial Officer [Member]

Controller [Member]

USD ($)

Completion Of First Acquisition [Member]

Completion Of Second Acquisition [Member]

USD ($)

Commitments And Contingencies [Line Items]

Employment agreement, officer, compensation

$250,000

$7,500

$180,000

$250,000

$120,000

$180,000

$48,000

$150,000

$200,000

$190,000

$200,000

$300,000

$315,000

£ 192,000

$120,000

$180,000

$250,000

$112,500

$37,500

Employment agreement, officer, shares transfer percentage

5.00%

Employment agreement, officer, shares, vesting percentage

2.00%

1.00%

Common stock issued to officer pursuant to agreement, shares

152,400

Common stock issued to officer pursuant to agreement

140,587

Additional share based compensation

20,000

125,000

50,000

25,000

Employment agreement, officer, compensation, bonus percentage

50.00%

25.00%

50.00%

Employment agreement, officer, compensation, performance bonus paid

25,000

100,000

Employment agreement, officer, commission percentage of gross profit

3.00%

2.00%

3.00%

Employment agreement, officer, commission percentage that exceeds closing gross profit

2.50%

Employment agreement, officer, commission, maximum percentage of gross profit per month

1.75%

Performance based compensation, gross profit threshold

2,200,000

750,000

2,200,000

Options to be granted

150,000

Options to vest

30,000

Options, exercise price

Options, exercisable term

'5 years

Consulting agreement, total contractual obligation payable

120,000

Consulting agreement, monthly obligation payable

5,000

Common stock to be issued to adviser as consulting compensation, value

60,000

Consulting agreement, cash compensation payable

60,000

Consulting agreement, cash portion fee payable per month

5,000

6,250

5,000

10,000

5,000

10,000

13,000

3,000

Consulting agreement, value of stock to be issued each month

2,500

Consulting agreement, cash compensation payable per month after increase

15,000

Percentage of performance fee

1.00%

3.00%

Percentage of performance fee, maximum

10.00%

5.00%

Consulting agreement, bonus fee

2.00%

1.00%

Accounts payable - related parties

261,590

136,914

60,000

Conversion of accounts payable to common stock, shares issued

60,000

Consulting agreement, initial retainer fee

30,000

Consulting agreement, hourly rate

250

Consulting agreement, percent of net sales

2.00%

Consulting agreement, number of shares to be issued each month

5,000

Consulting agreement, cash paid

$153,750

Common stock issued to consultant pursuant to agreement, shares

36,388

175,734

150,000

200,000

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Directors Agreements and Legal Matters) (Details) (USD $)

0 Months Ended

12 Months Ended

1 Months Ended

Aug. 14, 2014

31-May-14

31-May-13

31-May-14

Jul. 01, 2013

Jul. 15, 2012

Apr. 30, 2014

Jan. 01, 2014

31-May-14

Jul. 01, 2013

Apr. 30, 2014

Jan. 01, 2014

Feb. 28, 2014

31-May-14

Dimitri Villard [Member]

Robert Mayer [Member]

Jeff Grout [Member]

Nick Florio [Member]

Corporate Governance and Nominating Committee [Member]

Compensation Committee [Member]

Audit Committee [Member]

Board of Directors [Member]

Separate Advisory Agreement [Member]

Compensation Committee [Member]

Audit Committee [Member]

Board of Directors [Member]

Separate Advisory Agreement [Member]

Corporate Governance and Nominating Committee [Member]

Compensation Committee [Member]

Board of Directors [Member]

Corporate Governance and Nominating Committee [Member]

Audit Committee [Member]

Board of Directors [Member]

Commitments And Contingencies [Line Items]

Consulting agreement, total contractual obligation payable

$45,000

Common stock to be issued to adviser as consulting compensation, value

22,500

Consulting agreement, cash compensation payable

20,000

30,000

22,500

30,000

20,000

30,000

20,000

30,000

Consulting agreement, cash portion fee payable per month

1,667

2,500

1,875

2,500

1,667

2,500

1,667

2,500

Consulting agreement, common stock to be issued as compensation, shares

10,000

30,000

10,000

30,000

10,000

Consulting agreement, number of shares to be issued each month

833

2,500

833

2,500

833

2,500

833

2,500

Common Stock, par value per share

$0.00

Consulting agreement, advisor fee

10,000

Shares issued to board of directors, shares

10,000

Damages sought

1,400,000

Damage sought, deferred tax asset

154,433

Lease Obligations:

Minimum lease obligation, 2015

552,000

Minimum lease obligation, 2016

466,220

Minimum lease obligation, 2017

132,339

Rent expense

$599,000

GEOGRAPHICAL_SEGMENTS_Details

GEOGRAPHICAL SEGMENTS (Details) (USD $)	12 Months Ended
GEOGRAPHICAL SEGMENTS (Details) (USD $)	31-May-14	31-May-13
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue	$45,778,493	$647,731
Assets	43,685,182	3,320,497
Liabilities	33,065,772	2,542,133
UNITED STATES [Member]	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue	43,723,329	647,731
Assets	40,685,600	3,320,497
Liabilities	30,419,809	2,542,133
CANADA [Member]	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue	89,475	'
Assets	102,351	'
Liabilities	6,994	'
UNITED KINGDOM [Member]	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue	1,965,689	'
Assets	2,897,231	'
Liabilities	$2,638,969	'

ACQUISITIONS_Narrative_Details

ACQUISITIONS (Narrative) (Details)

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

31-May-14

31-May-13

31-May-14

Apr. 26, 2013

31-May-14

31-May-13

31-May-14

Nov. 04, 2013

31-May-14

31-May-13

31-May-14

Jan. 03, 2014

31-May-14

31-May-13

Jan. 03, 2014

31-May-14

Feb. 28, 2014

31-May-14

31-May-13

17-May-14

31-May-14

31-May-13

17-May-14

31-May-14

17-May-14

USD ($)

Promissory notes - Staffing 360 Solutions (UK) [Member]

Promissory note - PeopleSERVE [Member]

TRG [Member]

CSI [Member]

Staffing 360 UK [Member]

Poolia [Member]

PeopleSERVE, Inc. [Member]

PeopleSERVE PRS, Inc. [Member]

PS [Member]

USD ($)

Trade name [Member]

USD ($)

Trade name [Member]

USD ($)

Promissory notes - Staffing 360 Solutions (UK) [Member]

Trade name [Member]

USD ($)

GBP (£)

USD ($)

Trade name [Member]

PS Seller [Member]

USD ($)

Promissory note - PeopleSERVE [Member]

USD ($)

Business Acquisition [Line Items]

Business combination, percentage of voting interests transferred

100.00%

49.00%

Aggregate consideration price

$2,509,342

$3,530,454

$13,290,000

$1,626,266

$8,400,000

Fixed consideration

500,000

Additional payment to acquire business

250,000

Cash payment

11,639,676

907,287

1,311,454

6,440,000

2,705,675

Payment made by issuance of stock

410,055

119,000

2,884,614

2,175,814

Shares issued in business acquisition

512,569

136,000

3,296,702

1,127,365

Fair Value at Issuance (per share)

$0.80

$0.88

$1.93

Term

'3 years

Issuance of promissory note as part of business combination

3,964,949

2,367,466

3,964,949

2,367,466

Interest rate

6.00%

Due to sellers

1,347,215

1,138,153

Non-controlling interest

572,900

Net income attributable to non-controlling interest

9,637

Amortization period

'5 years

Business combination, maximum contingent consideration

1,500,000

Performance based compensation, percentage of gross profit below threshold

20.00%

Performance based compensation, gross profit threshold

5,000,000

2,100,000

Performance based compensation, percentage of gross profit above threshold

7.00%

Payment towards earn-out liability

525,572

262,856

262,716

1,403,440

Performance based compensation earn out liability

1,192,000

929,145

2,100,000

1,837,284

1,626,266

222,826

Intangible assets acquired

1,054,801

912,000

10,050,000

465,321

2,999,100

Estimated useful life

'4 years

'15 years

'4 years

'15 years

'4 years

'15 years

'4 years

'15 years

Amortization of intangible

1,084,961

20,828

210,406

20,828

107,654

712,215

29,083

25,603

2015

182,198

1,709,317

116,330

614,475

2016

182,198

1,709,317

116,330

614,475

2017

182,198

1,709,317

116,330

614,475

2018

85,027

1,118,796

87,248

403,688

Each year 2019-2028

15,619

287,733

40,000

2029

6,508

167,844

38,333

Impairment of intangible assets

833,592

823,567

10,025

Intangible, net

$13,803,305

$978,901

$794,321

$9,337,785

$436,238

$2,973,497

ACQUISITIONS_Schedule_of_Asset

ACQUISITIONS (Schedule of Assets Acquired and Liabilities Assumed) (Details) (USD $)	Apr. 26, 2013	Nov. 04, 2013	Jan. 03, 2014	Feb. 28, 2014	17-May-14
	TRG [Member]	CSI [Member]	Staffing 360 UK [Member]	Poolia [Member]	PS [Member]
ASSETS	'	'	'	'	'
Current assets	$47,881	$1,475,716	$15,550,449	$1,207,897	$2,878,448
Intangible assets	1,054,801	912,000	10,050,000	465,321	2,999,100
Goodwill	1,412,646	1,287,609	2,994,057	584,701	4,789,880
Total	2,515,328	3,675,325	28,544,506	2,257,919	10,667,428
LIABILITIES	'	'	'	'	'
Current liabilities	5,986	144,871	'	631,653	1,707,420
Total liabilities	'	'	15,254,943	'	'
Non-controlling interest	'	'	'	'	572,900
Net purchase price	$2,509,342	$3,530,454	$13,289,563	$1,626,266	$8,387,108

ACQUISITIONS_Schedule_of_Pro_F

ACQUISITIONS (Schedule of Pro Forma Consolidated Results of Operations) (Details) (USD $)	12 Months Ended
	31-May-14	31-May-13
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]	'	'
Weighted Average Shares Outstanding - Basic And Diluted	19,471,886	7,835,453
Pro Forma [Member]	'	'
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]	'	'
Net Revenues	124,474,136	112,424,965
Net loss from continuing operations	-14,245,303	-9,371,322
Net loss per share from continuing operations	-0.62	-0.73
Weighted Average Shares Outstanding - Basic And Diluted	23,083,031	12,858,804

INCOME_TAXES_Narrative_Details

INCOME TAXES (Narrative) (Details) (USD $)	12 Months Ended
INCOME TAXES (Narrative) (Details) (USD $)	31-May-14
Operating Loss Carryforwards [Line Items]	'
Net operating loss carry forwards	$12,510,000
Net operating losses carried forward, expiration date	31-Dec-33
CSI and Monroe [Member]	'
Operating Loss Carryforwards [Line Items]	'
Net operating loss carry forwards	$3,800,000

INCOME_TAXES_Schedule_of_Incom

INCOME TAXES (Schedule of Income Tax Expense (Benefit)) (Details) (USD $)	12 Months Ended
	31-May-14	31-May-13
INCOME TAXES [Abstract]	'	'
Income tax (benefit) provision at Federal statutory rate	($4,762,000)	($1,158,000)
State income taxes, net of Federal Benefit	'	-242,000
Permanent differences	2,267,000	367,000
Benefit of loss not realized	2,495,000	1,033,000
Tax provision	'	'

INCOME_TAXES_Schedule_of_Defer

INCOME TAXES (Schedule of Deferred Tax Assets and Liabilities) (Details) (USD $)	31-May-14	31-May-13
Deferred tax assets:	'	'
Deferred tax assets from NOL carry forwards	$5,030,000	$1,134,000
Accruals and reserves	535,000	'
Amortization of debt discount and beneficial conversion feature	498,000	'
Amortization of deferred financing	405,000	'
Total short-term assets	1,438,000	'
Goodwill and intangibles	3,397,000	'
Depreciation	-23,000	'
Valuation allowance	-9,842,000	-1,134,000
Deferred tax asset, net of allowance	'	'

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

3 Months Ended

31-May-14

31-May-13

Jul. 25, 2014

31-May-14

31-May-13

31-May-14

Jul. 31, 2014

31-May-14

Jul. 31, 2014

Aug. 31, 2014

Jul. 31, 2014

Sep. 15, 2014

Aug. 31, 2014

Jul. 31, 2014

Jun. 30, 2014

Jul. 31, 2014

Aug. 31, 2014

Jun. 22, 2014

Jul. 14, 2014

Jul. 31, 2014

Jul. 14, 2014

Jul. 29, 2014

Jul. 24, 2014

Credit and Security Agreement [Member]

"April Notes" [Member]

"May 27 Note" [Member]

Series A Convertible Bonds [Member]

2014 Equity Plan [Member]

Subsequent Event [Member]

April 22, 2014 [Member]

April 21, 2014 [Member]

April 22, 2014 [Member]

May 2, 2014 [Member]

Accelerated Capital Group, Inc. [Member]

Stock Options [Member]

Brandhouse Ventures, Inc. [Member]

Promissory Notes [Member]

"June Note" [Member]

"April Notes" [Member]

"May 27 Note" [Member]

Series A Convertible Bonds [Member]

Series B Convertible Bonds [Member]

Sterling National Bank [Member]

Robert Mayer [Member]

Trilogy Capital Partners, Inc. [Member]

Jeff R. Mitchell [Member]

Barry Cervantes [Member]

April 22, 2014 [Member]

April 21, 2014 [Member]

April 22, 2014 [Member]

May 2, 2014 [Member]

Accelerated Capital Group, Inc. [Member]

Subsequent Event [Line Items]

Line of credit, maximum borrowing amount

$15,000,000

$14,000,000

Debt instrument, variable interest reference rate

'Libor

Interest rate additional rate above LIBOR

5.00%

Line of credit, interest bearing borrowing threshold

5,000,000

Expiration date of line of credit

21-Oct-15

31-Oct-15

Debt instrument, face amount

950,000

50,000

2,998,500

280,000

625,000

125,000

100,000

30,000

150,000

100,000

250,000

200,000

100,000

200,000

4,058,500

8,000,000

Debt instrument, stated interest rate

12.00%

18.00%

12.00%

Debt instrument, issuance date

27-May-14

8-Jul-14

16-Jul-14

17-Jul-14

22-Jun-14

22-Apr-14

21-Apr-14

22-Apr-14

2-May-14

27-May-14

Shares issued in connection with financings, shares

190,000

10,000

299,850

5,000

7,000

5,000

10,000

7,500

20,000

405,850

Debt instrument, maturity date

14-Jul-14

31-Jul-14

12-Jul-14

15-Oct-14

Conversion price

$1.50

Shares to be received by note holders

5,000

2,500

Investment amount by note holders

50,000

100,000

10,000

100,000

Debt conversion, shares issued

407,915

Debt conversion, amount

600,000

Principal payments on promissory notes

488,992

Interest

86,518

4,530

5,271

Amount outstanding

2,998,500

136,008

Placement agent fees, cash payable, percent of gross proceeds

10.00%

Placement agent fees, non-accountable expense allowance, percent of gross proceeds

2.00%

Placement agent fees, shares issuable, percent of shares issued

10.00%

Payments to placement agent

487,020

Shares issued to placement agent

29,985

12,100

Maximum options authorized for issuance

2,500,000

1,500,000

Advisory agreement, monthly payments, cash amount

$10,000

Advisory agreement, monthly payments, shares issuable

5,000