Capstone Systems (CPSN) 10-K/A 20 Mar 18 2017 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May 31, 2017	Mar. 19, 2018
Document And Entity Information
Entity Registrant Name	CAPSTONE SYSTEMS INC.
Entity Central Index Key	1,651,577
Document Type	10-K/A
Document Period End Date	May 31, 2017
Amendment Flag	true
Amendment Description	This Amendment No. 1 on Form 10-K/A amends the Capstone System, Inc. (“Capstone” or the “Company”) Annual Report on Form 10-K for the fiscal year ending May 31, 2017, as filed with the Securities and Exchange Commission (“SEC”) on September 13, 2017 (the “Original Filing”). We are filing this Amendment No. 1 to include a revised opinion obtained from our auditor, JEFFREY T. GROSS LTD., to correct certain misstatement and include an explanatory paragraph stating that the previously issued financial statements have been restated for the correction of a misstatement and makes reference to the disclosure of the correction of the misstatement in the footnotes to the financial statements. Except as described above, no other changes have been made to the Original Filing. The Original Filing continues to speak as of the date of the Original Filing, and we have not updated the disclosures contained therein to reflect any events which occurred at a date subsequent to the filing of the Original Filing. Accordingly, this Amendment No. 1 should be read in conjunction with our filings with the SEC subsequent to the date of the Original Filing.
Current Fiscal Year End Date	--05-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$ 0
Entity Common Stock, Shares Outstanding		5,085,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

BALANCE SHEET

BALANCE SHEET - USD ($)	May 31, 2017	May 31, 2016
CURRENT ASSETS
Cash	$ 4,295	$ 223
Deferred Cost of Goods Sold		34,801
TOTAL CURRENT ASSETS	4,295	35,024
FIXED ASSETS
Slovenia Office Building	4,000	4,000
Slovenia Office Building Land	2,515	2,515
Accumulated Depreciation	(489)	(289)
TOTAL FIXED ASSETS	6,026	6,226
TOTAL ASSETS	10,321	41,250
Current Liabilities:
Loan Payable - Related Party	100	100
Unearned Revenue		38,205
Income Taxes Payable	2,089	2,089
TOTAL CURRENT LIABILITIES	2,189	40,394
STOCKHOLDERS' EQUITY
Common stock, ($0.01 par value, 75,000,000 shares authorized; 5,085,000 shares issued and outstanding as of May 31, 2017 and May 31, 2016	5,085	5,085
Additional Paid in Capital	42,315	42,315
Subscription Receivable		(43,400)
Net profit (loss) accumulated during development stage	(39,268)	(3,144)
TOTAL STOCKHOLDERS EQUITY	8,132	856
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 10,321	$ 41,250

BALANCE SHEET (Parenthetical)

BALANCE SHEET (Parenthetical) - $ / shares	May 31, 2017	May 31, 2016
STOCKHOLDERS' EQUITY
Common stock par value	$ 0.01	$ 0.01
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued	5,085,000	5,085,000
Common stock shares outstanding	5,085,000	5,085,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	May 31, 2017	May 31, 2016
REVENUES
Merchandise Sales	$ 175,979	$ 75,978
TOTAL REVENUES	175,979	75,978
COST OF SALES
Purchases	144,728	63,752
TOTAL COST OF GOODS SOLD	144,728	63,752
GROSS PROFIT	31,251	12,225
OPERATING EXPENSES:
General and Administrative	23,947	11,216
Product Development	43,428
Advertising & Promotion		12,511
TOTAL OPERATING EXPENSES	67,375	23,727
INCOME BEFORE INCOME TAXES	(36,124)	(11,501)
INCOME TAX BENEFIT (PROVISION)
NET INCOME (LOSS)	$ (36,124)	$ (11,501)
NET INCOME (LOSS) PER BASIC AND DILUTED SHARE	$ (0.0071)	$ (0.0029)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	5,085,000	4,002,973

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS EQUITY - USD ($)	COMMON STOCK	ADDITIONAL PAID-IN CAPITAL	SUBSCRIPTION RECEIVABLE	Total
Beginning Balance, Amount at May. 31, 2015	$ 1,085	$ 42,315	$ (43,400)	$ 12,357
NET INCOME (LOSS)				(11,501)
Ending Balance, Amount at May. 31, 2016			43,400	856
NET INCOME (LOSS)				(36,124)
Ending Balance, Amount at May. 31, 2017				$ 8,132

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	May 31, 2017	May 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	$ (36,124)	$ (11,501)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	200	289
Deferred Cost of Goods Sold	34,801	(34,801)
Unearned Revenue	(38,205)	38,205
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(39,328)	(7,808)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Property
NET CASH (USED IN) INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES
Subscription Receivable	43,400
NET CASH PROVIDED BY FINANCING ACTIVITIES	43,400
NET DECREASE IN CASH	4,072	(7,808)
CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD	223	8,031
CASH AND CASH EQUIVALENTS ENDING OF PERIOD	$ 4,295	$ 223

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 1: Organization and Basis of Presentation	Capstone Systems Inc. (the “Company”) is a for profit corporation established under the Corporation Laws of the State of Nevada on April 1, 2015. The address of our business office is 242 Dolenjska cesta, Ljubljana, Slovenia, 1000. We maintain our statutory registered agent's office at 525 Swallow Cove, Boulder City, NV 89005. We plan to expand our business in the wholesale distribution of kitchen cabinets in the USA. The Company is subject to all risks inherent to the establishment of a start-up business enterprise. Our financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars. All transactions including purchases, sales and current financing is in U.S. dollars. The Company’s fiscal year-end is May 31st. The Financial Statements and related disclosures as of May 31, 2017 are audited pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). Unless the context otherwise requires, all references to “Capstone”, “Capstone Systems”, “we”, “us”, “our” or the “company” are to Capstone Systems Inc.

Significant Accounting Policies

Significant Accounting Policies and Recent Accounting Pronouncements	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 2: Significant Accounting Policies and Recent Accounting Pronouncements	Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Fair Value of Financial Instruments ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of May 31, 2017. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value. Basic and Diluted Loss Per Share The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal. Revenue Recognition The Company’s offices are currently based in Slovenia, but we utilize the U.S. dollar as our functional currency. The company follows the guidelines of ASC 605-15 for revenue recognition. Revenue is recognized when all the following conditions have been met: 1. Pervasive evidence of an arrangement exists: an order has been placed and the customer has prepaid for the product; 2. Delivery has occurred or services have been rendered: the product has been shipped from either the Company or one of our suppliers; the product has been delivered and signed for by the customer as evidenced by the shipping company. 3. Seller’s price to the buyer is fixed or determinable: the price is fixed at the time of the order and the customer has prepaid prior to shipping; and 4. Collectability is reasonable assured: the customer has prepaid for the product prior to shipping. Customers are allowed to return the products within 30 days for exchange or refund if defects in manufacturing are identified. Prior to the expiration of the 30 day exchange or refund period the cash received is recorded as unrecognized revenue. Deferred revenue and deferred cost of goods sold result from transactions where the Company has accepted prepayment for the product but all revenue recognition criteria have not yet been met, such as shipped product from the supplier has not arrived at the client for delivery. Deferred cost of goods sold related to deferred product revenues includes direct product costs. Once all revenue recognition criteria have been met, the deferred revenues and associated cost of goods sold are recognized. Advertising The Company expenses its advertising when incurred. The Company has incurred $12,511 in advertising expense from inception (April 1, 2015). Advertising expenses for the years ended May 31, 2017 and 2016 were $0 and $12,511, respectively. Recent Accounting Pronouncements The Financial Accounting Standards Board (“FASB”) periodically issues new accounting standards in a continuing effort to improve standards of financial accounting and reporting. The Company has reviewed the recently issued pronouncements. During this review the Company decided to early adopt ASU 2014-10 which eliminates the definition of a development stage entity, eliminates the development stage presentation and disclosure requirements under ASC 915, and amends provisions of existing variable interest entity guidance under ASC 810. On June 10, 2014, The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, consolidation, There are several new accounting pronouncements issued by the Financial Accounting Standards Board (“FASB”) which are not yet effective. Each of these pronouncements, as applicable, has been or will be adopted by the Company. As of May 31, 2017, none of these pronouncements is expected to have a material effect on the financial position, results of operations or cash flows of the Company.

Going Concern

Going Concern	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 3: Going Concern	The accompanying financial statements and notes have been prepared assuming that the Company will continue as a going concern. For the period from inception to May 31, 2017, the Company had a net profit (loss) of $(39,268). The Company’s ability to continue as a going concern is dependent upon the Company’s ability to generate sufficient revenues to operate profitably or raise additional capital through debt financing and/or through sales of common stock. Management has funded operations from sales and through the proceeds from an offering pursuant to a Registration Statement on Form S-1 or private placements of restricted securities or the issuance of stock in lieu of cash for payment of services until such a time as profitable operations are achieved. There are no written agreements in place for such funding or issuance of securities and there can be no assurance that such will be available in the future. Management believes that this plan provides an opportunity for the Company to continue as a going concern. The failure to achieve the necessary levels of profitability or obtain the additional funding would be detrimental to the Company.

Debt

Debt	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 4: Debt	In April 2015 the Director and President of the Company made the initial deposit to the Company’s bank account in the amount $100 which is being carried as a loan payable. The loan is non-interest bearing, unsecured and due upon demand.

Capital Stock

Capital Stock	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 5: Capital Stock	The Company has 75,000,000 shares of common stock with a par value of $0.001 per share. On May 11, 2015 the Company issued 4,000,000 shares of common stock for a purchase price of $0.001 per share to its sole director. The Company received aggregate gross proceeds of $4,000. During May 2016 the Company, pursuant to a Registration Statement on Form S-1, sold 1,085,000 shares to 31 independent shareholders for total proceeds of $43,400. As of May 31, 2017 there were no outstanding stock options or warrants.

Income Taxes

Income Taxes	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 6: Income Taxes	We use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented. Our effective tax rate for fiscal year 2017 will be 35%, which we expect to be fairly consistent in the near term. Our tax rate may also be affected by discrete items that may occur in any given year, but are not consistent from year to year. Income taxes are calculated and accrued for U.S. taxes only. We are not required to pay corporate taxes in Slovenia until our 3 rd The Company accrued $2,089 in Income Taxes Payable for the year ended May 31, 2015. An income tax return was filed that erroneously stated the Company had no liability and no payment was made. The Company will file a return for the year ended May 31, 2016 which will report losses of $11,501, which will offset the gain of $8,357 in 2015. We will file a revised tax return for 2015 at the same time we file the 2016 tax return.

Fixed Assets

Fixed Assets	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 7: Fixed Assets	In April 2015 the Company purchased for $6,515 a small office located at 242 Dolenjska cesta, Ljubljana, Slovenia, 10001. The Company utilizes the space as a primary office. The price of the building was $4,000 and the land was $2,515. Fixed assets are stated at cost. The Company utilizes straight-line depreciation over the estimated useful life of the asset. Buildings – 15 years Office Equipment – 7 years Depreciation expense for the building for the years ended May 31, 2017 and 2016 was $200 and $289, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 8: Related Party Transactions	The Company's sole officer and director is involved in other business activities and may in the future, become involved in other business opportunities as they become available. The Company has a related party transaction involving the Company’s director. The nature and details of the transaction are described in Note 4 and Note 5.

Concentration Risk

Concentration Risk	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 9: Concentration Risk	We currently have only one customer and have ordered from only one vendor. As we grow we expect to increase the number of customers and vendors we have, however; at this time there is a risk to the company if we lose either our customer or vendor.

Research and Development

Research and Development	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 10: Research and Development	All expenses related to our brand are recorded as Research and Development expenses in accordance with GAAP and are expensed as incurred. Since inception that company has recorded $43,428 in R&D expense for the design, CAD and prototype development of our private brand samples of kitchen and vanity cabinets.

Restatement of Prior Financial

Restatement of Prior Financial Statement for the Year Ended May, 31, 2016 – Explanatory Note	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 11: Restatement of Prior Financial Statement for the Year Ended May, 31, 2016 - Explanatory Note	As previously reported in our Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on September 9, 2016, and as further discussed in Note 5 – Capital Stock to our consolidated financial statements contained herein, we determined to restate our assets and equity for the year ended May 31, 2016 for the manner in which we accounted for the sale of our equity securities pursuant to the Registration Statement on Form S-1. The shares were sold and issued in May 2016 but the funds were not received until June, 2016, after our year end. The financial statements for the year ended May 31, 2016 have been restated to include a Subscription Receivable of $43,400, Capital Stock of $5,085 and Additional Paid in Capital of $42,315. The following table represents the effects of the subsequent and first restated statements as of May 31, 2016. Restated May 31, 2016 Original May 31, 2016 $ $ Common Stock 5,085 4,000 Additional Paid in Capital 42,315 -0- Subscription Receivable (43,400 ) -0- The information herein amends and supercedes the information contained in our Annual Report on Form 10-K for the year ended May 31, 2016 and our Quarterly Reports on Form 10-Q for the subsequent periods affected by the restatement to the extent set forth herein. The affected financial statements and related financial information contained in our previously filed reports for those periods should no longer be relied upon and should be read only in conjunction with the restated financial information set forth herein.

Subsequent Events

Subsequent Events	12 Months Ended
	May 31, 2017
Notes to Financial Statements
Note 12: Subsequent Events	The Company has evaluated events subsequent through the date these financial statements have been issued, September 12, 2017, to assess the need for potential recognition or disclosure in this report. Based upon this evaluation, it was determined that no subsequent events occurred, other than that noted above, that require recognition or disclosure in the financial statements.

Significant Accounting Polici19

Significant Accounting Policies and Recent Accounting Pronouncements (Policies)	12 Months Ended
	May 31, 2017
Significant Accounting Policies And Recent Accounting Pronouncements Policies
Use of Estimates and Assumptions	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
Cash and Cash Equivalents	The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
Fair Value of Financial Instruments	ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of May 31, 2017. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.
Basic and Diluted Loss Per Share	The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.
Revenue Recognition	The Company’s offices are currently based in Slovenia, but we utilize the U.S. dollar as our functional currency. The company follows the guidelines of ASC 605-15 for revenue recognition. Revenue is recognized when all the following conditions have been met: 1. Pervasive evidence of an arrangement exists: an order has been placed and the customer has prepaid for the product; 2. Delivery has occurred or services have been rendered: the product has been shipped from either the Company or one of our suppliers; the product has been delivered and signed for by the customer as evidenced by the shipping company. 3. Seller’s price to the buyer is fixed or determinable: the price is fixed at the time of the order and the customer has prepaid prior to shipping; and 4. Collectability is reasonable assured: the customer has prepaid for the product prior to shipping. Customers are allowed to return the products within 30 days for exchange or refund if defects in manufacturing are identified. Prior to the expiration of the 30 day exchange or refund period the cash received is recorded as unrecognized revenue. Deferred revenue and deferred cost of goods sold result from transactions where the Company has accepted prepayment for the product but all revenue recognition criteria have not yet been met, such as shipped product from the supplier has not arrived at the client for delivery. Deferred cost of goods sold related to deferred product revenues includes direct product costs. Once all revenue recognition criteria have been met, the deferred revenues and associated cost of goods sold are recognized.
Advertising	The Company expenses its advertising when incurred. The Company has incurred $12,511 in advertising expense from inception (April 1, 2015). Advertising expenses for the years ended May 31, 2017 and 2016 were $0 and $12,511, respectively.
Recent Accounting Pronouncements	The Financial Accounting Standards Board (“FASB”) periodically issues new accounting standards in a continuing effort to improve standards of financial accounting and reporting. The Company has reviewed the recently issued pronouncements. During this review the Company decided to early adopt ASU 2014-10 which eliminates the definition of a development stage entity, eliminates the development stage presentation and disclosure requirements under ASC 915, and amends provisions of existing variable interest entity guidance under ASC 810. On June 10, 2014, The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, consolidation, There are several new accounting pronouncements issued by the Financial Accounting Standards Board (“FASB”) which are not yet effective. Each of these pronouncements, as applicable, has been or will be adopted by the Company. As of May 31, 2017, none of these pronouncements is expected to have a material effect on the financial position, results of operations or cash flows of the Company.

Restatement of Prior Financia20

Restatement of Prior Financial Statement for the Year Ended May, 31, 2016 – Explanatory Note (Table)	12 Months Ended
	May 31, 2017
Restatement Of Prior Financial Statement For Year Ended May 31 2016 Explanatory Note Table
Restatement of Prior Financial Statement	Restated May 31, 2016 Original May 31, 2016 $ $ Common Stock 5,085 4,000 Additional Paid in Capital 42,315 -0- Subscription Receivable (43,400 ) -0-

Organization and Basis of Pre21

Organization and Basis of Presentation (Details Narrative)	12 Months Ended
	May 31, 2017
Organization And Basis Of Presentation Details Narrative
Entity Incorporation	State of Nevada
Entity incorporation date	Apr. 1, 2015

Significant Accounting Polici22

Significant Accounting Policies and Recent Accounting Pronouncements (Details Narrative) - USD ($)	12 Months Ended		26 Months Ended
	May 31, 2017	May 31, 2016	May 31, 2017
Significant Accounting Policies And Recent Accounting Pronouncements Details Narrative
Advertising & Promotion		$ 12,511	$ 12,511

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	12 Months Ended			26 Months Ended
	May 31, 2017	May 31, 2016	May 31, 2015	May 31, 2017
Going Concern Details Narrative
Net Income (Loss)	$ (36,124)	$ (11,501)	$ 8,357	$ (39,268)

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)	May 31, 2017	May 31, 2016	Apr. 30, 2015
Loan Payable - Related Party	$ 100	$ 100
Director and President [Member]
Loan Payable - Related Party			$ 100

Capital Stock (Details Narrativ

Capital Stock (Details Narrative)	May 11, 2015USD ($)$ / sharesshares	May 31, 2016USD ($)Integer$ / sharesshares	May 31, 2017$ / sharesshares
Common stock par value | $ / shares		$ 0.01	$ 0.01
Common stock shares authorized		75,000,000	75,000,000
Common stock shares issued		5,085,000	5,085,000
Director [Member]
Common stock shares issued	4,000,000
Shares issued, price per share | $ / shares	$ 0.001
Proceeds from issuance of common stock | $	$ 4,000
Independent Shareholders [Member]
Common stock shares issued		1,085,000
Proceeds from issuance of common stock | $		$ 43,400
Number of independent shareholders | Integer		31

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended			26 Months Ended
	May 31, 2017	May 31, 2016	May 31, 2015	May 31, 2017
Income Taxes Details Narrative
Effective income tax rate	35.00%
Income Taxes Payable	$ 2,089	$ 2,089		$ 2,089
Net Income (Loss)	$ (36,124)	$ (11,501)	$ 8,357	$ (39,268)

Fixed Assets (Details Narrative

Fixed Assets (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 30, 2015	May 31, 2017	May 31, 2016
Depreciation		$ 200	$ 289
Purchase of Building & Land	$ 6,515
Building [Member]
Estimated useful life of the asset		15 years
Depreciation		$ 200	$ 289
Purchase of Building & Land	4,000
Land [Member]
Purchase of Building & Land	$ 2,515
Office Equipment [Member]
Estimated useful life of the asset		7 years

Research and Development (Detai

Research and Development (Details Narrative) - USD ($)	12 Months Ended		26 Months Ended
	May 31, 2017	May 31, 2016	May 31, 2017
Research And Development Details Narrative
Product Development	$ 43,428		$ 43,428

Restatement of Prior Financia29

Restatement of Prior Financial Statement for the Year Ended May, 31, 2016 – Explanatory Note (Details) - USD ($)	May 31, 2017	May 31, 2016
Common Stock	$ 5,085	$ 5,085
Additional Paid in Capital	42,315	42,315
Subscription Receivable		43,400
Restated [Member]
Common Stock		5,085
Additional Paid in Capital		42,315
Subscription Receivable		(43,400)
Original [Member]
Common Stock		4,000
Additional Paid in Capital		0
Subscription Receivable		$ 0

Restatement of Prior Financia30

Restatement of Prior Financial Statement for the Year Ended May, 31, 2016 – Explanatory Note (Details Narrative) - USD ($)	May 31, 2017	May 31, 2016
Restatement Of Prior Financial Statement For Year Ended May 31 2016 Explanatory Note Details Narrative
Subscription Receivable		$ 43,400
Capital Stock	5,085	5,085
Additional Paid in Capital	$ 42,315	$ 42,315