Cannabis Suisse (CSUI) 10-K 23 Nov 22 2022 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May 31, 2022	Nov. 15, 2022	Nov. 30, 2021
Details
Registrant CIK	0001680132
Fiscal Year End	--05-31
Document Type	10-K
Document Annual Report	true
Document Period End Date	May 31, 2022
Document Transition Report	false
Entity File Number	333-213009
Entity Registrant Name	CANNABIS SUISSE CORP.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	38-3993849
Entity Address, Address Line One	10 North Neuman Street, Suite A
Entity Address, City or Town	Jacksonville
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32202
City Area Code	904
Local Phone Number	595 5820
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Public Float			$ 173,600
Entity Common Stock, Shares Outstanding		40,654,938
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Auditor Name	Accell Audit & Compliance, P.A.
Auditor Firm ID	3289
Auditor Location	Tampa, Florida

BALANCE SHEETS

BALANCE SHEETS - USD ($)	May 31, 2022	May 31, 2021
Current Assets
Inventory, net	$ 0	$ 1,734
Prepaid Expenses	0	450
Total Current Assets	0	2,184
Property and Equipment, net	0	4,383
TOTAL ASSETS	0	6,567
Current Liabilities
Accounts Payable	883	0
Accrued Wages	136,620	101,620
Advances From Related Parties	1,589	0
Convertible Notes Payable, net of debt discount of $0 and $62,787 at May 31, 2022 and 201	135,000	67,213
Derivative Liability	0	25,228
Total Current Liabilities	274,092	194,061
Total Liabilities	274,092	194,061
Stockholders' Deficit
Preferred Stock Value	5,000	0
Common stock, par value $0.001; 250,000,000 shares authorized, 40,654,938 and 34,500,000 shares issued and outstanding as of May 31, 2022, and 2021, respectively	40,655	34,500
Additional Paid-In-Capital	742,997	652,860
Accumulated Deficit	(1,062,744)	(874,854)
Total Stockholders' Deficit	(274,092)	(187,494)
TOTAL LIABILITIES & STOCKHOLDERS' DEFICIT	$ 0	$ 6,567

BALANCE SHEETS - Parenthetical

BALANCE SHEETS - Parenthetical - USD ($)	May 31, 2022	May 31, 2021
Details
Debt discount	$ 0	$ 62,787
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	5,000,000	0
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	250,000,000	250,000,000
Common Stock, Shares, Issued	40,654,938	34,500,000

STATEMENTS OF OPERATIONS AND CO

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
REVENUES
Revenue from Sales	$ 7,770	$ 50,850
Cost of goods sold	1,734	102,648
Gross Profit (Loss)	6,036	(51,798)
OPERATING EXPENSES
Professional fees	25,580	39,592
Depreciation	1,999	9,649
General and administrative expenses	135,612	257,414
TOTAL OPERATING EXPENSES	163,191	306,655
OPERATING LOSS	(157,155)	(358,453)
Interest expense, net	(63,579)	(60,344)
Gain (loss) on asset disposal	(2,384)	0
Gain (loss) on extingquishment of debt	32,774	0
Change in fair value of derivative liability	2,454	7,903
LOSS BEFORE INCOME TAXES	(187,890)	(410,894)
PROVISION FOR INCOME TAXES	0	0
Net Income (Loss)	(187,890)	(410,894)
Other comprehensive (loss) income
Foreign currency translation adjustment	0	(8,478)
Comprehensive Income (Loss)	$ (187,890)	$ (419,372)
NET LOSS PER SHARE: BASIC AND DILUTED	$ (0.01)	$ (0.01)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	33,069,046	34,500,000
Principal activity
REVENUES
Revenue from Sales	$ 7,770	$ 36,945
Secondary activity
REVENUES
Revenue from Sales	$ 0	$ 13,905

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Comprehensive Income	Retained Earnings	Total
Equity Balance at May. 31, 2020	$ 0	$ 34,500	$ 51,695	$ (17,221)	$ (455,482)	$ (386,508)
Equity Balance, Shares at May. 31, 2020	0	34,500,000
Disposal of Subsidiary APIC	$ 0	$ 0	511,165	17,378	0	528,543
Foreign currency translation adjustment, equity	0	0	0	(157)	0	(157)
Debt Discount upon issuance of convertible notes	0	0	90,000	0	0	90,000
Net income (loss) for the period	0	0	0	0	(419,372)	(419,372)
Equity Balance at May. 31, 2021	$ 0	$ 34,500	652,860	0	(874,854)	(187,494)
Equity Balance, Shares at May. 31, 2021	0	34,500,000
Debt Discount upon issuance of convertible notes	$ 0	$ 0	792	0	0	792
Net income (loss) for the period	0	0	0	0	(187,890)	(187,890)
Equity Balance at May. 31, 2022	$ 5,000	$ 40,655	742,997	0	(1,062,744)	(274,092)
Equity Balance, Shares at May. 31, 2022	5,000,000	40,654,938
Conversion of shares, value	$ 5,000	$ (5,000)	0	0	0	0
Conversion of shares, shares	5,000,000	(5,000,000)
Conversion of debt to shares, value	$ 0	$ 11,155	$ 89,345	$ 0	$ 0	$ 100,500
Conversion of debt to shares, shares	0	11,154,938

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
Cash Flows from Operating Activities
Net income (loss) for the period	$ (187,890)	$ (419,372)
Adjustments to reconcile net loss to net cash used in operations
Gain (loss) on asset disposal	2,384	0
Depreciation, cash flows	1,999	9,650
Provision for Doubtful Accounts	0	78,827
Amortization Expense	0	12,772
Amortization of Debt Discount	63,579	27,213
Gain (loss) on extingquishment of debt	(32,774)	0
Change in Fair Value of Derivative Liabilities	(2,454)	25,228
Changes in assets and liabilities
Increase (decrease) in accounts receivable	0	(1,979)
Increase (decrease) in accounts receivable, related	0	8,422
Increase (decrease) in VAT tax receivable	0	9,563
Increase (decrease) in inventory	1,734	26,425
Increase (decrease) in prepaid expenses	450	(450)
Increase (decrease) in accounts payable	883	30,100
Increase (decrease) in accrued wages	120,000	62,995
Net cash used in Operating Activities	(32,089)	(130,606)
Net Cash Flows from Financing Activities
Proceeds from related party advances	32,089	(20,414)
Proceeds from bank debt	0	21,015
Proceeds from convertible notes	0	130,000
Net cash provided by Financing Activities	32,089	130,601
Net cash decrease for period	0	(5)
Cash at beginning of period	0	5
Cash at end of period	0	0
SUPPLEMENTAL
Cash paid for taxes	0	0
Cash paid for interest	0	0
Supplemental disclosures of cash flow information on the cash flow
Conversion debt to equity	100,500	0
Conversion of accrued wages to convertible note	$ 115,500	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS DISCLOSURE	12 Months Ended
	May 31, 2022
Notes
ORGANIZATION AND NATURE OF BUSINESS DISCLOSURE	NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS The Company is engaged in the business of production of OTC (over-the-counter) products - for example CBD oils, retail branded cigarettes and also some health-related supplements. We use various distribution channels for various types of customers. The Company’s products can be sold to both corporate customers and individual clients.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	May 31, 2022
Notes
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation and consolidation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, (GAAP). The Company’s year-end is May 31. The financial statements include the accounts of the Company and its former wholly-owned subsidiary, Cannabis Suisse LLC, through the date of disposal (see Note 4). All significant inter-company accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had no cash and cash equivalents as of May 31, 2022 and 2021, respectively. Accounts Receivable The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when management believes collectability is unlikely. The allowance (if any) is an amount that management believes will be adequate to absorb estimated losses on existing receivables, based on evaluation of the collectability of the accounts and prior loss experience. Inventories Inventories are stated at the lower of cost or market. The Company had $0 and $1,734 in inventory as of May 31, 2022 and 2021, respectively. The Company also determines a reserve for excess and obsolete inventory based on historical usage, and projecting the year in which inventory will be consumed into a finished product. The valuation of inventories requires management to make significant assumptions, including the assessment of market value by inventory category considering historical usage, future usage and market demand for their products, and qualitative judgments related to discontinued, slow moving and obsolete inventories. The Company had $0 in reserve for excess and obsolete inventory as of May 31, 2022 and 2021, respectively. Property and equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows: Equipment, Furniture and fixtures 5-10 years Office machines, IT equipment 5-10 years Leasehold Improvements 2-5 years The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statements of operations and comprehensive loss. The cost of maintenance and repairs is charged to the statements of operations and comprehensive loss as incurred, whereas significant renewals and betterments are capitalized. Impairment We evaluate the impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Our evaluation is based on an assessment of potential indicators of impairment, such as an adverse change in the business climate that could affect the value of an asset, current or forecasted operating or cash flow losses that demonstrate continuing losses associated with the use of an asset, and a current expectation that, more likely than not, an asset will be disposed of before the end of its previously estimated useful life. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Fair Value of Financial Instruments Accounting Standards Codification (“ASC”) 820 Fair Value Measurements and Disclosures establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: Level 2: Level 3: The carrying value of the Company’s cash, other current assets, accounts payable, accrued expenses and advances from related parties approximates its fair value due to their short-term maturity. The Company has derivatives that are measured at level 3. The derivatives may require appropriate valuation adjustments that a market participant would require to arrive at fair value. Derivatives Derivative instruments are recognized in the financial statements at fair value. Where the Company has entered into master netting agreements with counterparties, the derivative positions are netted by counterparties and are reported accordingly in other assets or other liabilities. Changes in the fair value of derivative instruments are recognized in earnings each period, unless the derivative is designated and qualifies as a cash flow or net investment hedge. Income Taxes The Company accounts for its income taxes in accordance with ASC 740, Income Taxes, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and carry forwards. 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 operations in the period that includes the enactment date. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Update (ASU) 2014-09, “Revenue from contracts with customers” (Topic 606). Revenue is recognized when a customer obtains control of promised goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the considerations that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probably that the entity will collect the consideration it is entitled in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery. Cost of Goods Sold Cost of goods sold includes direct costs of selling items, direct labor cost, rent expense and electricity. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with ASC 260, Earnings per Share. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of May 31, 2022 and 2021, there were no potentially dilutive debt or equity instruments issued or outstanding. Recent Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements during the year ended May 31, 2022 that are of significance or potential significance to the Company.

Going Concern Disclosure

Going Concern Disclosure	12 Months Ended
	May 31, 2022
Notes
Going Concern Disclosure	NOTE 3 - GOING CONCERN The accompanying financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company as a going concern. However, the Company had limited revenues and recurring losses as of May 31, 2022. The Company has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. The impact of the COVID-19 pandemic has had, and is expected to continue to have, an adverse effect on our business and our financial results. The COVID-19 pandemic has negatively affected global economy, disrupted consumer spending and global supply chains and created significant volatility and disruption of financial markets. The pandemic had and will continue to have an adverse effect on the Company’s business and financial performance. The extent of the impact of the COVID-19, including the Company’s ability to execute its business strategies as planned, will depend on future developments, including the duration and severity of the pandemic, which are uncertain and cannot be predicted. The COVID-19 pandemic could also adversely affect the Company’s liquidity and ability to access the capital markets. Uncertainty regarding the duration of the COVID-19 pandemic may adversely impact the Company’s ability to raise additional capital, or require additional capital.

Business Combination Disclosure

Business Combination Disclosure	12 Months Ended
	May 31, 2022
Notes
Business Combination Disclosure	NOTE 4 - BUSINESS COMBINATION On November 23, 2020, Cannabis Suisse Corp. (the “Transferor”), entered into an Asset Transfer Agreement with Cecillia Merige Jensen (the “Transferee”) and Cannabis Suisse LLC. In accordance with the terms of the Agreement, the Transferor transferred to the Transferee all its right, title and interest to one hundred percent (100%) of Cannabis Suisse LLC, including all its right, title and interest to one hundred percent (100%) of Grow Factory GmbH and the Transferee transferred and assigned to the Transferor 10,000,000 restricted shares of Cannabis Suisse Corp., free and clear of any and all liens and encumbrances. The above-mentioned Asset Transfer Agreement hereby revokes the effect of the Stock Transfer Agreement entered into with Cecillia Jensen on May 31, 2019, and the 10,000,000 shares were returned to the President of the Company to reinstate his ownership percentage pre-acquisition. Disposal of Assets: Related Party Receivable $ 1,618 Inventory 29,902 Prepaid Taxes 12,346 Property and Equipment 71,006 VAT Tax Receivable 4,316 Operating lease right of use asset 126,881 Total Assets Transferred $ 246,069

Property, Plant and Equipment D

Property, Plant and Equipment Disclosure	12 Months Ended
	May 31, 2022
Notes
Property, Plant and Equipment Disclosure	NOTE 5 - PROPERTY AND EQUIPMENT May 31, 2022 May 31, 2021 Equipment $ - $ 16,451 Leasehold Improvements - 8,354 Accumulated depreciation - (20,422) Net property and equipment $ - $ 4,383 For the years ended May 31, 2022, and 2021 the Company recognized depreciation expense in the amount of $1,999 and $9,649, respectively.

Commitments and Contingencies D

Commitments and Contingencies Disclosure	12 Months Ended
	May 31, 2022
Notes
Commitments and Contingencies Disclosure	NOTE 6 - COMMITMENTS AND CONTINGENCIES During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with ASC 450-20-50, Contingencies. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals. As of May 31, 2022, the Company is not aware of any contingent liabilities that should be reflected in the financial statements.

Related Party Transactions Disc

Related Party Transactions Disclosure	12 Months Ended
	May 31, 2022
Notes
Related Party Transactions Disclosure	NOTE 7 - RELATED PARTY TRANSACTIONS The Company’s then CEO had agreed to provide interest free advances, due on demand, to the Company up to $100,000. As of May 31, 2022, and 2021, Suneetha Nandana Silva Sudusinghe advanced to the Company $1,589 and $0, respectively. The Company also owed the former shareholder, then CEO, compensation for his services as CEO. The Company accrued $70,000 and $56,620 for the years ended May 31, 2022, and 2021, respectively. As of May 31, 2022, and 2021, the Company owed to the former CEO $126,620 and $56,620, respectively.

CONVERTIBLE DEBT DISCLOSURE

CONVERTIBLE DEBT DISCLOSURE	12 Months Ended
	May 31, 2022
Notes
CONVERTIBLE DEBT DISCLOSURE	NOTE 8 - CONVERTIBLE NOTES PAYABLE On December 1, 2020, Suneetha Nandana Silva Sudusinghe assigned SAPA Investments, LLC $10,000 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows SAPA Investments, LLC to convert the loan to common stock at a 70%-discount to the market price at the time of conversion after a period of lockup of 30 days. The note was converted to equity in July 2021. On December 4, 2020, Suneetha Nandana Silva Sudusinghe assigned SAPA Group, LLC $10,000 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows SAPA Group, LLC to convert the loan to common stock at a 70%-discount to the market price at the time of conversion after a period of lockup of 30 days. The note was converted to equity in July 2021. On December 7, 2020, Suneetha Nandana Silva Sudusinghe assigned GSS Group LLC $10,000 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows GSS Group LLC to convert the loan to common stock at a 70%-discount to the market price at the time of conversion after a period of lockup of 30 days. The note was converted to equity in July 2021. On December 10, 2020, Suneetha Nandana Silva Sudusinghe assigned Noi Tech LLC $10,000 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows Noi Tech LLC to convert the loan to common stock at a 70%-discount to the market price at the time of conversion after a period of lockup of 30 days. The note was converted to equity in July 2021. On April 1, 2021, Suneetha Nandana Silva Sudusinghe assigned Serhii Cherniienko $60,000 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows Serhii Cherniienko to convert the loan to common stock at a fixed price of $0.01 per share. Beneficial conversion feature was $60,000. Of the $60,000, $30,000 was converted to equity in December 2021, and the rest of $30,000 was assigned to Okie LLC. On April 15, 2021, Suneetha Nandana Silva Sudusinghe assigned Noi Tech LLC $30,000 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows Noi Tech LLC to convert the loan to common stock at a fixed price of $0.01 per share. Beneficial conversion feature was $30,000. The note was assigned to Okie LLC with a $10,000 discount in May 2022. On December 1, 2021, Suneetha Nandana Silva Sudusinghe assigned Serghei Dumanov $12,000 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows Serghei Dumanov to convert the loan to common stock at a fixed price of $0.005 per share. The note was converted to equity in February 2022. On February 1, 2022, Suneetha Nandana Silva Sudusinghe assigned Galina Balan $18,500 of his loan to Cannabis Suisse Corp. The Agreement contains a provision that allows Galina Balan to convert the loan to common stock at a fixed price of $0.005 per share. The note was converted to equity in April 2022. In May 2022, Alain Parrik assigned his convertible note of $85,000 the Company owed him to Okie LLC. According to the note terms and conditions, the note can be converted to shares at a fixed price of $0.005 per share. The following table summarizes the note activities described above: Activities During the year ended May 31, 2022 Date Creditor Balance at May 31, 2021 Note Issuance Conversion to Equity Note Discount Note Assignment Balance at May 31, 2022 12/01/20 SAPA Investments, LLC (10,000) - 10,000 - - - 12/04/20 SAPA Group, LLC (10,000) - 10,000 - - - 12/07/20 GSS Group LLC (10,000) - 10,000 - - - 12/10/20 Noi Tech LLC (10,000) - 10,000 - - - 04/01/21 Serhii Cherniienko (60,000) - 30,000 - 30,000 - 04/15/21 Noi Tech LLC (30,000) - - 10,000 20,000 - 12/01/21 Serghei Dumanov - (12,000) 12,000 - - - 02/01/22 Galina Balan - (18,500) 18,500 - - - 01/19/22 Alain Parrik - (85,000) - - 85,000 - 05/31/22 Okie LLC - - - - (135,000) (135,000) Current Maturities of Convertible Notes Payable (130,000) (115,500) 100,500 10,000 - (135,000) The Company’s convertible promissory notes gave rise to derivative financial instruments. The notes embodied certain terms and conditions that were not clearly and closely related to the host debt agreement in terms of economic risks and characteristics. These terms and features consist of the embedded conversion option. The following tables summarize the components of the Company’s derivative liabilities and linked common shares as of February 28, 2022, and 2021 and the amounts that were reflected in income related to derivatives for the period ended: May 31, 2022 The financings giving rise to derivative financial instruments Indexed Shares Fair Values Embedded derivatives - $ - Total - $ - May 31, 2021 The financings giving rise to derivative financial instruments Indexed Shares Fair Values Embedded derivatives 814,967 $ 25,227 Total 814,967 $ 25,227 The following table summarizes the effects on the Company’s gain (loss) associated with changes in the fair values of the derivative financial instruments by type of financing for the years ended May 31, 2022 and 2021: For the Three Months Ended May 31, 2022 May 31, 2021 Embedded derivatives $ 4 $ 10,981 Total $ 4 $ 10,981 Current accounting principles that are provided in ASC 815 - Derivatives and Hedging require derivative financial instruments to be classified in liabilities and carried at fair value with changes recorded in income. The Company has selected the Monte Carlo Simulation Model, which approximates the Monte Carlo Simulations, valuation technique to fair value the embedded derivative because it believes that this technique is reflective of all significant assumption types, and ranges of assumption inputs, that market participants would likely consider in transactions involving embedded derivatives. Such assumptions include, among other inputs, interest risk assumptions, credit risk assumptions and redemption behaviors in addition to traditional inputs for option models such as market trading volatility and risk-free rates. The Binomial Lattice Model technique is a level three valuation technique because it requires the development of significant internal assumptions in addition to observable market indicators. For instruments in which the time to expiration has expired, the Company has utilized the intrinsic value as the fair value. The intrinsic value is the difference between the quoted market price on the valuation date and the applicable conversion price. Significant inputs and results arising from the Monte Carlo Simulation process are as follows for the embedded derivatives that have been bifurcated from the convertible notes and classified in liabilities: December 1, 2020 Quoted market price on valuation date $0.0615 Effective contractual conversion rates $0.044 Contractual term to maturity 0.25 years Market volatility: Volatility 299.09% - 479.35% Risk-adjusted interest rate 0.13% December 4, 2020 Quoted market price on valuation date $0.0722 Effective contractual conversion rates $0.056 Contractual term to maturity 0.25 years Market volatility: Volatility 239.43% - 391.85% Risk-adjusted interest rate 0.13% December 7, 2020 Quoted market price on valuation date $0.06 Effective contractual conversion rates $0.0455 Contractual term to maturity 0.25 years Market volatility: Volatility 281.02% - 381.87% Risk-adjusted interest rate 0.12% December 10, 2020 Quoted market price on valuation date $0.0551 Effective contractual conversion rates $0.0419 Contractual term to maturity 0.25 years Market volatility: Volatility 196.85% - 382.99% Risk-adjusted interest rate 0.12% May 10, 2022 Quoted market price on valuation date $0.0209 Effective contractual conversion rates $0.0147 Contractual term to maturity 0.25 years Market volatility: Volatility 59.26% Risk-adjusted interest rate 3.25% The following table reflects the issuances of embedded derivatives and changes in fair value inputs and assumptions related to the embedded derivatives as of May 31, 2022 and 2021. Years Ended 2022 2021 Balances at beginning of period $ 25,228 $ - Issuances: Embedded derivatives - 33,132 Conversions (22,773) Changes in fair value inputs and assumptions reflected in income (2,454) (7,904) Balances at end of period $ - $ 25,228

Segment Reporting Disclosure

Segment Reporting Disclosure	12 Months Ended
	May 31, 2022
Notes
Segment Reporting Disclosure	NOTE 9 - REPORTABLE SEGMENTS The Company follows segment reporting in accordance with ASC Topic 280, Segment Reporting. As a result of the business combination with Cannabis Suisse LLC in May 2019, the Company has changed its operating segments to consist of the Cannabis Suisse LLC segment and the Cannabis Suisse Corp segment. After the Cannabis Suisse LLC business combination, the Company’s CEO began assessing performance and allocating resources based on the financial information of these two reporting segments. The Cannabis Suisse LLC segment is involved in cannabis cultivation and distribution in Switzerland of recreational tobacco products and medical CBD oils. On November 23, 2020, Cannabis Suisse LLC and Cannabis Suisse Corp canceled their acquisition by Asset Transfer Agreement (see Note 4). Cannabis Suisse Corp was engaged in the development of its business activities by conquering the USA market of CBD products since November 2020. As of May 31, 2022, we had no operations and were no longer involved with any aspect of the cannabis business. Net revenue by reporting segment for the years ended May 31, 2022, and 2021, is as follows: 2022 2021 Cannabis Suisse Corp $ 7,770 $ - Cannabis Suisse LLC - 50,850 Total Revenue $ 7,770 $ 50,850 Gross profit by reporting segment for the years ended May 31, 2022, and 2021, is as follows: 2022 2021 Cannabis Suisse Corp $ 6,036 $ - Cannabis Suisse LLC - (51,798) Total Gross (Loss) Profit $ 6,036 $ (51,798) Assets by reporting segment as of May 31, 2022, and 2021, is as follows: 2022 2021 Cannabis Suisse Corp $ - $ 6,567 Cannabis Suisse LLC - - Total Assets $ - $ 6,567

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) DISCLOSURE	12 Months Ended
	May 31, 2022
Notes
STOCKHOLDERS' EQUITY (DEFICIT) DISCLOSURE	NOTE 10 - STOCKHOLDERS ’ EQUITY On March 17, 2021, the Board of Directors, along with the majority stockholder, resolved that the 5,000,000 preferred shares with voting rights of 1 to 10 shall be issued to Suneetha Nandana Silva Sudusinghe in exchange for 5,000,000 common shares that Suneetha Nandana Silva Sudusinghe owned previously.

Income Tax Disclosure

Income Tax Disclosure	12 Months Ended
	May 31, 2022
Notes
Income Tax Disclosure	NOTE 11 - INCOME TAXES The Company adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. As a result of the implementation of ASC 740-10-65-1, the Company recognized no increase in the liability for unrecognized tax benefits. The Company has no tax position at May 31, 2022 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the period presented. The Company had no accruals for interest and penalties at May 31, 2022. The Company’s utilization of any net operating loss carryforward may be unlikely as a result of its intended activities. The valuation allowance at May 31, 2022 was $223,176. The net change in valuation allowance for the year ended May 31, 2022, and May 31, 2021 was $39,457 and $88,068, respectively. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of May 31, 2022, and 2021. All tax years since inception remains open for examination only by taxing authorities of US Federal and state of Nevada. The Company has a net operating loss carryforward for tax purposes totaling $1,062,744 at May 31, 2022, expiring through fiscal year 2037. There is a limitation on the amount of taxable income that can be offset by carryforwards after a change in control (generally greater than a 50% change in ownership). The loss carryforward has a full valuation allowance which increased $39,457 during the fiscal year ended May 31, 2022. The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the statutory rate of 21% to the income tax amount recorded as of May 31, 2022 and 2021 are as follows: May 31, 2022 May 31, 2021 Net operating loss carryforward $ (1,062,744) $ (874,854) Effective tax rate 21% 21% Deferred tax asset 223,176 183,719 Less: Valuation allowance (223,176) (183,719) Net deferred asset $ - $ -

SUBSEQUENT EVENTS DISCLOSURE

SUBSEQUENT EVENTS DISCLOSURE	12 Months Ended
	May 31, 2022
Notes
SUBSEQUENT EVENTS DISCLOSURE	NOTE 12 - SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855), Subsequent Events, the Company has analyzed its operations subsequent to May 31, 2022 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose except the following: 1. 2. A. B. C.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Accounting, Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Basis of Accounting, Policy	Basis of presentation and consolidation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, (GAAP). The Company’s year-end is May 31. The financial statements include the accounts of the Company and its former wholly-owned subsidiary, Cannabis Suisse LLC, through the date of disposal (see Note 4). All significant inter-company accounts and transactions have been eliminated in consolidation.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates, Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Use of Estimates, Policy	Use of Estimates The preparation of financial statements in conformity with GAAP 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents, Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Cash and Cash Equivalents, Policy	Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had no cash and cash equivalents as of May 31, 2022 and 2021, respectively.

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Accounts Receivable Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Accounts Receivable Policy	Accounts Receivable The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when management believes collectability is unlikely. The allowance (if any) is an amount that management believes will be adequate to absorb estimated losses on existing receivables, based on evaluation of the collectability of the accounts and prior loss experience.

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Inventory, Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Inventory, Policy	Inventories Inventories are stated at the lower of cost or market. The Company had $0 and $1,734 in inventory as of May 31, 2022 and 2021, respectively. The Company also determines a reserve for excess and obsolete inventory based on historical usage, and projecting the year in which inventory will be consumed into a finished product. The valuation of inventories requires management to make significant assumptions, including the assessment of market value by inventory category considering historical usage, future usage and market demand for their products, and qualitative judgments related to discontinued, slow moving and obsolete inventories. The Company had $0 in reserve for excess and obsolete inventory as of May 31, 2022 and 2021, respectively.

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property, Plant and Equipment, Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Property, Plant and Equipment, Policy	Property and equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows: Equipment, Furniture and fixtures 5-10 years Office machines, IT equipment 5-10 years Leasehold Improvements 2-5 years The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statements of operations and comprehensive loss. The cost of maintenance and repairs is charged to the statements of operations and comprehensive loss as incurred, whereas significant renewals and betterments are capitalized.

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Inventory Impairment, Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Inventory Impairment, Policy	Impairment We evaluate the impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Our evaluation is based on an assessment of potential indicators of impairment, such as an adverse change in the business climate that could affect the value of an asset, current or forecasted operating or cash flow losses that demonstrate continuing losses associated with the use of an asset, and a current expectation that, more likely than not, an asset will be disposed of before the end of its previously estimated useful life. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Fair Value of Financial Instruments, Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Fair Value of Financial Instruments, Policy	Fair Value of Financial Instruments Accounting Standards Codification (“ASC”) 820 Fair Value Measurements and Disclosures establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: Level 2: Level 3: The carrying value of the Company’s cash, other current assets, accounts payable, accrued expenses and advances from related parties approximates its fair value due to their short-term maturity. The Company has derivatives that are measured at level 3. The derivatives may require appropriate valuation adjustments that a market participant would require to arrive at fair value.

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Derivatives, Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Derivatives, Policy	Derivatives Derivative instruments are recognized in the financial statements at fair value. Where the Company has entered into master netting agreements with counterparties, the derivative positions are netted by counterparties and are reported accordingly in other assets or other liabilities. Changes in the fair value of derivative instruments are recognized in earnings each period, unless the derivative is designated and qualifies as a cash flow or net investment hedge.

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Income Tax, Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Income Tax, Policy	Income Taxes The Company accounts for its income taxes in accordance with ASC 740, Income Taxes, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and carry forwards. 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 operations in the period that includes the enactment date.

SUMMARY OF SIGNIFICANT ACCOU_12

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Revenue Recognition Policy	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Update (ASU) 2014-09, “Revenue from contracts with customers” (Topic 606). Revenue is recognized when a customer obtains control of promised goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the considerations that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probably that the entity will collect the consideration it is entitled in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery.

SUMMARY OF SIGNIFICANT ACCOU_13

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cost of Goods Sold Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Cost of Goods Sold Policy	Cost of Goods Sold Cost of goods sold includes direct costs of selling items, direct labor cost, rent expense and electricity.

SUMMARY OF SIGNIFICANT ACCOU_14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Earnings Per Share, Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
Earnings Per Share, Policy	Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with ASC 260, Earnings per Share. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of May 31, 2022 and 2021, there were no potentially dilutive debt or equity instruments issued or outstanding.

SUMMARY OF SIGNIFICANT ACCOU_15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: New Accounting Pronouncements, Policy (Policies)	12 Months Ended
	May 31, 2022
Policies
New Accounting Pronouncements, Policy	Recent Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements during the year ended May 31, 2022 that are of significance or potential significance to the Company.

SUMMARY OF SIGNIFICANT ACCOU_16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property, Plant and Equipment, Policy: Schedule of Property and Equipment useful lives (Tables)	12 Months Ended
	May 31, 2022
Tables/Schedules
Schedule of Property and Equipment useful lives	Equipment, Furniture and fixtures 5-10 years Office machines, IT equipment 5-10 years Leasehold Improvements 2-5 years

Business Combination Disclosu_2

Business Combination Disclosure: Schedule of Business Acquisitions, by Acquisition (Tables)	12 Months Ended
	May 31, 2022
Tables/Schedules
Schedule of Business Acquisitions, by Acquisition	Disposal of Assets: Related Party Receivable $ 1,618 Inventory 29,902 Prepaid Taxes 12,346 Property and Equipment 71,006 VAT Tax Receivable 4,316 Operating lease right of use asset 126,881 Total Assets Transferred $ 246,069

Property, Plant and Equipment_2

Property, Plant and Equipment Disclosure: Schedule of Property and Equipment (Tables)	12 Months Ended
	May 31, 2022
Tables/Schedules
Schedule of Property and Equipment	May 31, 2022 May 31, 2021 Equipment $ - $ 16,451 Leasehold Improvements - 8,354 Accumulated depreciation - (20,422) Net property and equipment $ - $ 4,383

CONVERTIBLE DEBT DISCLOSURE_ Sc

CONVERTIBLE DEBT DISCLOSURE: Schedule of Convertible Debt (Tables)	12 Months Ended
	May 31, 2022
Tables/Schedules
Schedule of Convertible Debt	Activities During the year ended May 31, 2022 Date Creditor Balance at May 31, 2021 Note Issuance Conversion to Equity Note Discount Note Assignment Balance at May 31, 2022 12/01/20 SAPA Investments, LLC (10,000) - 10,000 - - - 12/04/20 SAPA Group, LLC (10,000) - 10,000 - - - 12/07/20 GSS Group LLC (10,000) - 10,000 - - - 12/10/20 Noi Tech LLC (10,000) - 10,000 - - - 04/01/21 Serhii Cherniienko (60,000) - 30,000 - 30,000 - 04/15/21 Noi Tech LLC (30,000) - - 10,000 20,000 - 12/01/21 Serghei Dumanov - (12,000) 12,000 - - - 02/01/22 Galina Balan - (18,500) 18,500 - - - 01/19/22 Alain Parrik - (85,000) - - 85,000 - 05/31/22 Okie LLC - - - - (135,000) (135,000) Current Maturities of Convertible Notes Payable (130,000) (115,500) 100,500 10,000 - (135,000)

CONVERTIBLE DEBT DISCLOSURE_ _2

CONVERTIBLE DEBT DISCLOSURE: Schedule of Derivative Liabilities (Tables)	12 Months Ended
	May 31, 2022
Tables/Schedules
Schedule of Derivative Liabilities	May 31, 2022 The financings giving rise to derivative financial instruments Indexed Shares Fair Values Embedded derivatives - $ - Total - $ - May 31, 2021 The financings giving rise to derivative financial instruments Indexed Shares Fair Values Embedded derivatives 814,967 $ 25,227 Total 814,967 $ 25,227

CONVERTIBLE DEBT DISCLOSURE_ _3

CONVERTIBLE DEBT DISCLOSURE: Schedule of Derivatives Instruments Gain (Loss) (Tables)	12 Months Ended
	May 31, 2022
Tables/Schedules
Schedule of Derivatives Instruments Gain (Loss)	For the Three Months Ended May 31, 2022 May 31, 2021 Embedded derivatives $ 4 $ 10,981 Total $ 4 $ 10,981

CONVERTIBLE DEBT DISCLOSURE_ Si

CONVERTIBLE DEBT DISCLOSURE: Significant inputs, derivatives (Tables)	12 Months Ended
	May 31, 2022
Tables/Schedules
Significant inputs, derivatives	December 1, 2020 Quoted market price on valuation date $0.0615 Effective contractual conversion rates $0.044 Contractual term to maturity 0.25 years Market volatility: Volatility 299.09% - 479.35% Risk-adjusted interest rate 0.13% December 4, 2020 Quoted market price on valuation date $0.0722 Effective contractual conversion rates $0.056 Contractual term to maturity 0.25 years Market volatility: Volatility 239.43% - 391.85% Risk-adjusted interest rate 0.13% December 7, 2020 Quoted market price on valuation date $0.06 Effective contractual conversion rates $0.0455 Contractual term to maturity 0.25 years Market volatility: Volatility 281.02% - 381.87% Risk-adjusted interest rate 0.12% December 10, 2020 Quoted market price on valuation date $0.0551 Effective contractual conversion rates $0.0419 Contractual term to maturity 0.25 years Market volatility: Volatility 196.85% - 382.99% Risk-adjusted interest rate 0.12% May 10, 2022 Quoted market price on valuation date $0.0209 Effective contractual conversion rates $0.0147 Contractual term to maturity 0.25 years Market volatility: Volatility 59.26% Risk-adjusted interest rate 3.25%

CONVERTIBLE DEBT DISCLOSURE_ Fa

CONVERTIBLE DEBT DISCLOSURE: Fair value inputs and assumptions, embedded derivatives (Tables)	12 Months Ended
	May 31, 2022
Tables/Schedules
Fair value inputs and assumptions, embedded derivatives	Years Ended 2022 2021 Balances at beginning of period $ 25,228 $ - Issuances: Embedded derivatives - 33,132 Conversions (22,773) Changes in fair value inputs and assumptions reflected in income (2,454) (7,904) Balances at end of period $ - $ 25,228

Segment Reporting Disclosure_ S

Segment Reporting Disclosure: Schedule of Segment Reporting Information, by Segment (Tables)	12 Months Ended
	May 31, 2022
Tables/Schedules
Schedule of Segment Reporting Information, by Segment	2022 2021 Cannabis Suisse Corp $ 7,770 $ - Cannabis Suisse LLC - 50,850 Total Revenue $ 7,770 $ 50,850 Gross profit by reporting segment for the years ended May 31, 2022, and 2021, is as follows: 2022 2021 Cannabis Suisse Corp $ 6,036 $ - Cannabis Suisse LLC - (51,798) Total Gross (Loss) Profit $ 6,036 $ (51,798) Assets by reporting segment as of May 31, 2022, and 2021, is as follows: 2022 2021 Cannabis Suisse Corp $ - $ 6,567 Cannabis Suisse LLC - - Total Assets $ - $ 6,567

Income Tax Disclosure_ Schedule

Income Tax Disclosure: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	May 31, 2022
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	May 31, 2022 May 31, 2021 Net operating loss carryforward $ (1,062,744) $ (874,854) Effective tax rate 21% 21% Deferred tax asset 223,176 183,719 Less: Valuation allowance (223,176) (183,719) Net deferred asset $ - $ -

SUMMARY OF SIGNIFICANT ACCOU_17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Property, Plant and Equipment, Policy: Schedule of Property and Equipment useful lives (Details)	12 Months Ended
	May 31, 2022
Equipment, Furniture and fixtures
Estimated useful lives of the plant and equipment	5-10 years
Office machines, IT equipment
Estimated useful lives of the plant and equipment	5-10 years
Leasehold Improvements
Estimated useful lives of the plant and equipment	2-5 years

Business Combination Disclosu_3

Business Combination Disclosure (Details)	Nov. 23, 2020
Cannabis Suisse LLC
Business combination, interest acquired	100%
Grow Factory GmbH
Business combination, interest acquired	100%

Business Combination Disclosu_4

Business Combination Disclosure: Schedule of Business Acquisitions, by Acquisition (Details)	12 Months Ended
	May 31, 2021 USD ($)
Assets transferred, disposal of assets	$ 246,069
Related receivables, disposal of assets
Assets transferred, disposal of assets	1,618
Inventory, disposal of assets
Assets transferred, disposal of assets	29,902
Prepaid taxes, disposal of assets
Assets transferred, disposal of assets	12,346
Property and Equipment, disposal of assets
Assets transferred, disposal of assets	71,006
VAT, disposal of assets
Assets transferred, disposal of assets	4,316
Operating lease right of use, disposal of assets
Assets transferred, disposal of assets	$ 126,881

Property, Plant and Equipment_3

Property, Plant and Equipment Disclosure: Schedule of Property and Equipment (Details) - USD ($)	May 31, 2022	May 31, 2021
Details
Leasehold Improvement assets	$ 0	$ 8,354
Accumulated depreciation, property and equipment	0	(20,422)
Property and Equipment, net	$ 0	$ 4,383

Property, Plant and Equipment_4

Property, Plant and Equipment Disclosure (Details) - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
Details
Depreciation	$ 1,999	$ 9,649

Related Party Transactions Di_2

Related Party Transactions Disclosure (Details) - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
Advances From Related Parties	$ 1,589	$ 0
Accrued Wages	136,620	101,620
Former CEO
Salaries and Wages, Officers	70,000	56,620
Accrued Wages	$ 126,620	$ 56,620

CONVERTIBLE DEBT DISCLOSURE (De

CONVERTIBLE DEBT DISCLOSURE (Details) - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
SAPA Investments, LLC, Dec 1, 2020
Amount of debt assumed		$ 10,000
Conversion percentage		70%
SAPA Group, LLC, Dec 4, 2020
Amount of debt assumed		$ 10,000
Conversion percentage		70%
GSS Group LLC, Dec 7, 2020
Amount of debt assumed		$ 10,000
Conversion percentage		70%
Noi Tech LLC, Dec 10, 2020
Amount of debt assumed		$ 10,000
Conversion percentage		70%
Serhii Cherniienko, April 2021
Amount of debt assumed		$ 60,000
Conversion price per share		$ 0.01
Beneficial conversion feature		$ 60,000
Amount of debt converted		30,000
Noi Tech LLC, April 15 2021
Amount of debt assumed		$ 30,000
Conversion price per share		$ 0.01
Beneficial conversion feature		$ 30,000
Debt discount assigned		$ 10,000
Serghei Dumanov, Dec 1, 2021
Amount of debt assumed	$ 12,000
Conversion price per share	$ 0.005
Galina Balan, Feb 2022
Amount of debt assumed	$ 18,500
Galina Balan, Feb 1, 2021
Conversion price per share	$ 0.005
Okie LLC, May 2022
Amount of debt assumed	$ 85,000
Conversion price per share	$ 0.005

CONVERTIBLE DEBT DISCLOSURE_ _4

CONVERTIBLE DEBT DISCLOSURE: Schedule of Derivative Liabilities (Details)	May 31, 2021 USD ($) shares
Details
Embedded derivatives, underlying shares | shares	814,967
Embedded derivatives, fair value | $	$ 25,227

CONVERTIBLE DEBT DISCLOSURE_ _5

CONVERTIBLE DEBT DISCLOSURE: Schedule of Derivatives Instruments Gain (Loss) (Details)	12 Months Ended
	May 31, 2021 USD ($)
Details
Gain (loss) in changes of fair values of derivative financial instruments	$ 10,981

CONVERTIBLE DEBT DISCLOSURE_ _6

CONVERTIBLE DEBT DISCLOSURE: Fair value inputs and assumptions, embedded derivatives (Details) - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
Details
Change in fair value of derivative liability	$ 2,454	$ 7,903
Derivative Liability	$ 0	$ 25,228

Segment Reporting Disclosure__2

Segment Reporting Disclosure: Schedule of Segment Reporting Information, by Segment (Details) - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
Reporting segment, revenues	$ 7,770	$ 50,850
Reporting segment, gross profit (loss)	6,036	(51,798)
Reporting segment, Assets	0	6,567
Cannabis Suisse Corp
Reporting segment, revenues	7,770	0
Reporting segment, gross profit (loss)	6,036	0
Reporting segment, Assets	0	6,567
Cannabis Suisse LLC
Reporting segment, revenues	0	50,850
Reporting segment, gross profit (loss)	0	(51,798)
Reporting segment, Assets	$ 0	$ 0

Income Tax Disclosure (Details)

Income Tax Disclosure (Details) - USD ($)	12 Months Ended
	May 31, 2022	May 31, 2021
Details
Less: Valuation allowance	$ 223,176	$ 183,719
Change in valuation allowance	39,457	$ 88,068
Operating loss carryforward	1,062,744
Loss carryforward valuation allowance	$ 39,457
Statutory tax rate	21%

Income Tax Disclosure_ Schedu_2

Income Tax Disclosure: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	May 31, 2022	May 31, 2021
Details
Net operating loss carryforward	$ (1,062,744)	$ (874,854)
Deferred tax assets, gross	223,176	183,719
Less: Valuation allowance	(223,176)	(183,719)
Net deferred tax assets	$ 0	$ 0

SUBSEQUENT EVENTS DISCLOSURE (D

SUBSEQUENT EVENTS DISCLOSURE (Details) - USD ($)	6 Months Ended	12 Months Ended
	Nov. 22, 2022	May 31, 2022	May 31, 2021
Proceeds from convertible notes		$ 0	$ 130,000
Chief Executive Officer
Proceeds from convertible notes	$ 135,000
Interest rate, debt	12%
Conversion price per share	$ 0.04
Scott McAlister
Proceeds from convertible notes	$ 85,000
Clifford Koschnick
Proceeds from convertible notes	30,000
Clifford Koschnick2
Proceeds from convertible notes	$ 20,000