Cannabis Suisse (CSUI) 10-Q 3 Dec 19 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Aug. 31, 2019	Dec. 02, 2019
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Aug. 31, 2019
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Entity Registrant Name	CANNABIS SUISSE CORP.
Entity Central Index Key	0001680132
Current Fiscal Year End Date	--05-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		34,500,000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Aug. 31, 2019	May 31, 2019
Current Assets
Cash and Cash Equivalents	$ 67,203	$ 84,181
Accounts Receivable	39,377	2,528
VAT Tax Receivable	129	368
Inventory	56,370	76,329
Prepaid Expenses	0	10,467
Total Current Assets	163,079	173,873
Fixed Assets, net	92,359	93,038
Goodwill	65,675	65,675
Operating lease right of use asset	195,394	0
TOTAL ASSETS LIABILITIES & STOCKHOLDERS' (DEFICIT) EQUITY	516,507	332,586
Current Liabilities
Accounts Payable	66,666	47,109
Accrued Liabilities	16,277	7,414
Advances from Related Parties	346,519	258,122
Lease Liabilities - Short-term	55,741	0
Total Current Liabilities	485,203	429,462
Non-Current Liabilities
Lease Liabilities - Long-term	139,653	0
Total Non-Current Liabilities	139,653	0
Total Liabilities	624,856	312,645
Commitments and Contingencies (Note 6)
Stockholders' (Deficit) Equity
Common stock, par value $0.001; 250,000,000 shares authorized, 34,500,000 shares issued and outstanding	34,500	34,500
Additional Paid-In-Capital	$ 51,695	$ 51,695
Accumulated Deficit	(194,544)	(66,254)
Total Stockholders' (Deficit) Equity	(108,349)	19,941
TOTAL LIABILITIES & STOCKHOLDERS' (DEFICIT) EQUITY	$ 516,507	$ 332,586

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Aug. 31, 2019	May 31, 2019
Statement of Financial Position [Abstract]
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	250,000,000	250,000,000
Common stock shares issued and outstanding	34,500,000	34,500,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (UNAUDITED) - USD ($)	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018
Income Statement [Abstract]
REVENUES	$ 59,252	$ 0
Cost of Goods Sold	19,959	0
Gross Profit	39,293	0
OPERATING EXPENSES
Professional Fees	18,776	5,715
Depreciation	679	1,724
General and administrative expenses	148,128	360
TOTAL OPERATING EXPENSES	167,583	(7,799)
OPERATING LOSS	(128,290)	(7,799)
PROVISION FOR INCOME TAXES	0	0
NET LOSS	(128,290)	(7,799)
Other comprehensive loss:
Foreign currency translation adjustment	0	0
COMPREHENSIVE LOSS	$ (128,290)	$ (7,799)
NET LOSS PER SHARE: BASIC AND DILUTED	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	34,500,000	57,100,000

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (UNAUDITED) - USD ($)	Total	Common Stock	Additional Paid-In-Capital	Discount on Common Stock	Accumulated Deficit
Balance at May. 31, 2018	$ (7,331)	$ 57,100		$ (20,905)	$ (43,526)
Balance (in shares) at May. 31, 2018		57,100,000
Net loss	(7,799)				(7,799)
Balance at Aug. 31, 2018	(15,130)	$ 57,100		$ (20,905)	(51,325)
Balance (in shares) at Aug. 31, 2018		57,100,000
Balance at May. 31, 2019	19,941	$ 34,500	$ 51,695		(66,254)
Balance (in shares) at May. 31, 2019		34,500,000
Net loss	(128,290)				(128,290)
Balance at Aug. 31, 2019	$ (108,349)	$ 34,500	$ 51,695		$ (194,544)
Balance (in shares) at Aug. 31, 2019		34,500,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018
OPERATING ACTIVITIES
Net loss	$ (128,290)	$ (7,799)
Depreciation	679	1,724
Adjustments to reconcile net loss to net cash provided by operations:
Accounts Receivable	(36,849)	0
VAT tax receivable	238	0
Inventory	19,959	0
Prepaid Expenses	10,467
Accounts Payable	19,558	0
Accrued Liabilities	8,864	5,000
Net cash used in Operating Activities	(105,375)	(1,075)
FINANCING ACTIVITIES
Advances from Related Parties	88,396	1,075
Net cash provided by Financing Activities	88,396	1,075
Net cash decrease for period	(16,979)	0
Cash at beginning of period	84,181	6,186
Cash at end of period	67,203	6,186
SUPPLEMENTAL
Cash paid for taxes	0	0
Cash paid for interest	0	0
Supplemental disclosures of cash flow information on the cash flow
Operating lease right to use asset exchanged for operating lease liability	$ 195,394	$ 0

- ORGANIZATION AND NATURE OF BU

- ORGANIZATION AND NATURE OF BUSINESS	3 Months Ended
	Aug. 31, 2019
- ORGANIZATION AND NATURE OF BUSINESS [Abstract]
- ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS Cannabis Suisse Corp. (“Company”) was incorporated in the State of Nevada on February 26, 2016 to start business operations concerned with production of paper made from elephant dung for making various stationery products and subsequent selling thereof. On February 20, 2019, the Company filed a Certificate of Amendment to its Articles of Incorporation with the Nevada Secretary of State which changed the Company's name from Geant Corp. to Cannabis Suisse Corp. Following the acquisition of Cannabis Suisse LLC (see Note 4), the Company will be engaged in the business of production of OTC (over-the-counter) products - for example CBD oils, as well as retail branded cigarettes, and other health related supplements.

- SUMMARY OF SIGNIFCANT ACCOUNT

- SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES	3 Months Ended
	Aug. 31, 2019
- SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES [Abstract]
- SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES The financial information furnished herein reflects all adjustments, consisting of normal recurring items that, in the opinion of management, are necessary for a fair presentation of the Company's financial position, results of operations and cash flows for the interim periods. The results of operations for the three months ended August 31, 2019 are not necessarily indicative of the results to be expected for the year ending May 31, 2020. The information included in this Form 10-Q should be read in conjunction with the Company's Annual Report on Form 10-K for the year ended May 31, 2019. Basis of presentation and consolidation The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, («GAAP»). The Company's year-end is May 31. The consolidated financial statements include the accounts of the Company and its wholly - owned subsidiary Cannabis Suisse LLC. 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 E q ui v a lents T h e C o m p a ny c o nsi d ers all h i gh ly li qu i d inves t m e n ts wit h t h e ori g i n a l m atu ritie s o f thre e m on t hs or les s to be ca s h e q u i v a le n t s. The Company had $67,203 and $84,181 of cash and cash equivalents as of August 31, 2019, and May 31, 2019, respectively. Prepaid Expenses The Company had $10,467 of prepaid rent as of August 31, 2019. Inventories Inventories are stated at the lower of cost or market. Cost is principally determined using the FIFO method. The Company had $56,370 and $76,329 in inventory as of August 31, 2019, and May 31, 2019, respectively. Depreciation, Amortization, and Capitalization The Company records depreciation and amortization when appropriate using the straight-line balance method over the estimated useful life of the assets. The Company estimates that the useful life of its equipment is five years and industrial water filter is seven years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation is removed from the appropriated accounts and the resultant gain or loss is included in net income. CANNABIS SUISSE CORP. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Impairment Potential impairments of long-lived assets are reviewed when events or changes in circumstances indicate a potential impairment may exist. In accordance with Accounting Standards Codification («ASC») 360 « Property, Plant and Equipment » impairment is determined when estimated future undiscounted cash flows associated with an asset are less than the asset's carrying value. Fair Value of Financial Instruments 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: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company's loan from shareholder approximates its fair value due to their short-term maturity. 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 credit, 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») No. 2014-09 «Revenue from Contracts with Customers». The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: • identify the contract with a costumer; • identify the performance obligations in the contract; • determine the transaction price; • allocate the transaction price to performance obligations in the contract; and • recognize revenue as the performance obligation is satisfied. 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 August 31, 2019, and 2018, there were no potentially dilutive debt or equity instruments issued or outstanding. CANNABIS SUISSE CORP. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Foreign Currency Translation Assets and liabilities of the Company's Swiss subsidiary are translated from Swiss francs to United States dollars at exchange rates in effect at the balance sheet date. Income and expenses are translated at average exchange rates during the year. The translation adjustments for the reporting period are included in the Company's consolidated statements of operations and comprehensive loss, and the cumulative effect of these adjustments are reported in the Company's consolidated balance sheets as accumulated other comprehensive loss within Stockholder's Deficit. Recent Accounting Pronouncements In February 2016, Financial Accounting Standards Board (“the FASB”) issued ASU 2016-02 (Topic 842) « Leases ». Under this new guidance, lessees (including lessees under leases classified as finance leases, which are to be classified based on criteria similar to that applicable to capital leases under current guidance, and leases classified as operating leases) will recognize a right-to-use asset and a lease liability on the balance sheet, initially measured as the present value of lease payments under the lease. Under current guidance, operating leases are not recognized on the balance sheet. However, the new guidance permits companies to make an accounting policy election not to apply the recognition provisions of the new guidance to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise). If this election is made, lease payments under short term leases will be recognized on a straight-line basis over the lease term. The Company adopted the new guidance effective June 1, 2019, using a modified retrospective method, under which it will record an immaterial cumulative adjustment to retained earnings rather than retrospectively adjusting prior periods. This application of the modified retrospective method will result in a balance sheet presentation that will not be comparable to the prior period in the first year of adoption. The Company does not expect the new standard to have a material impact on its results of operations or cash flows. Segments The Company's Chief Executive Officer allocates resources and assesses performance based on financial information of the Company. The CEO reviews financial information presented for each reporting segment for purposes of making operating decisions and assessing financial performance. Accordingly, the Company operates in two reportable segments as presented in Note 9.

- GOING CONCERN

- GOING CONCERN	3 Months Ended
	Aug. 31, 2019
- GOING CONCERN [Abstract]
- GOING CONCERN	NOTE 3 - GOING CONCERN The accompanying consolidated 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 August 31, 2019. 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.

- BUSINESS COMBINATION

- BUSINESS COMBINATION	3 Months Ended
	Aug. 31, 2019
- BUSINESS COMBINATION [Abstract]
- BUSINESS COMBINATION	NOTE 4 - BUSINESS COMBINATION On May 31, 2019, Suneetha Nandana Silva Sudusinghe, the president of the Company and on behalf of the Company entered into a Stock Transfer Agreement with Cecillia Merige Jensen whereby the Company acquired all of the issued and outstanding capital stock of Cannabis Suisse LLC, a Wyoming limited liability company (“Subsidiary”). In exchange, Ms. Jensen has received 10,000,000 shares of common stock of the Company valued at $50,000. Mr. Sudusinghe's share ownership in the Company was reduced from 17,400,000 to 7,400,000. CANNABIS SUISSE CORP. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS The Subsidiary owns all of the capital stock of Grow Factory GmbH, a corporation incorporated in Zurich, Switzerland on March 13, 2017. Its office is located on Lerzenstrasse 12, 8953 Dietikon, Switzerland. Grow Factory is a fully licensed cannabis cultivation and distribution company in Switzerland for recreational tobacco products and medical CBD oils and commenced its operations on March 2018. Purchase Price Allocations Presented below is a summary of the purchase price allocations for the business combination: Assets acquired: Cash and Cash Equivalents $ 70,854 Accounts Receivable 2,528 Inventory 75,000 VAT Tax Receivable 368 Prepaid Expenses 10,467 Property and Equipment 83,253 Total identifiable assets acquired 242,470 Liabilities assumed: Accounts Payable (47,109) Accrued Liabilities (7,414) Advances from Related Parties (203,622) Total identifiable liabilities assumed (258,145) Net identifiable assets acquired (15,675) Goodwill 65,675 Total purchase price allocation $ 50,000 The Company assessed the fair value of the various net liabilities assumed based on internal documents. The $65,675 of goodwill currently recognized is deductible for income tax purposes over the next 15 years. The Company has not yet completed the initial accounting for the transaction; therefore, the fair value is provisional pending receipt of a final valuation. Pro Forma Disclosures The following unaudited pro forma financial results reflects the historical operating results of the Company, including the unaudited pro forma results of Grow Factory for the three months ended August 31, 2018, respectively, as if this business combination had occurred as of June 1, 2017. The pro forma financial information set forth below reflects adjustments to the historical data of the Company to give effect to each of these acquisitions and the related equity issuances as if each had occurred on June 1, 2017. The pro forma information presented below does not purport to represent what the actual results of operations would have been for the periods indicated, nor does it purport to represent the Company's future results of operations. The following table summarizes on an unaudited pro forma basis the Company's results of operations for the three months ended August 31, 2018: 2018 Net revenue $ - Net loss (20,451) Net loss per share - basic and diluted $ (0.00) Weighted average number of shares of common stock outstanding - basic and diluted 57,100,000 CANNABIS SUISSE CORP. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS The calculations of pro forma net revenue and pro forma net loss give effect to the business combination for the period from June 1, 2017 until the respective closing dates for (i) the historical net revenue and net income (loss), as applicable, of the acquired businesses, (ii) incremental depreciation and amortization for each business combination based on the fair value of property, equipment and identifiable intangible assets acquired and the related estimated useful lives, and (iii) recognition of accretion of discounts on obligations with extended payment terms that were assumed in the business combinations.

- PROPERTY AND EQUIPMENT

- PROPERTY AND EQUIPMENT	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2019
- PROPERTY AND EQUIPMENT [Abstract]
- PROPERTY AND EQUIPMENT	NOTE 5 - PROPERTY AND EQUIPMENT August 31, 2019 May 31, 2019 Equipment $ 58,778 $ 58,778 Furniture and fixtures 31,881 31,881 Office machines, IT equipment 9,044 9,044 Leasehold Improvements 8,354 8,354 Depreciation (15,698) (15,019) Net property and equipment $ 9 2 ,3 59 $ 93,038 For the three months ended August 31, 2019 and for the year ended May 31, 2019, the Company recognized depreciation expense in the amount of $679 and $1,724, respectively.	NOTE 5 - PROPERTY AND EQUIPMENT August 31, 2019 May 31, 2019 Equipment $ 58,778 $ 58,778 Furniture and fixtures 31,881 31,881 Office machines, IT equipment 9,044 9,044 Leasehold Improvements 8,354 8,354 Depreciation (15,698) (15,019) Net property and equipment $ 9 2 ,3 59 $ 93,038

- COMMITMENTS AND CONTINGENCIES

- COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Aug. 31, 2019
- COMMITMENTS AND CONTINGENCIES [Abstract]
- COMMITMENTS AND CONTINGENCIES	NOTE 6 - COMMITMENTS AND CONTINGENCIES In 2016, the Company signed a rental agreement for office space in Sri Lanka which will terminate on December 31, 2019. These premises will be used as a representative office for the customers. The rent expense for the three months ended August 31, 2019, and 2018 was $360 and $360, respectively. The monthly fee is $120. In 2017, the Company's Subsidiary signed a rental agreement for office space in Switzerland which will terminate on May 31, 2022. The rent expense for the three months ended August 31, 2019 was $19,940. The monthly fee is $6,646. The Company implemented new accounting policy according to the ASC 842, Leases, on June 1, 2019 on a modified retrospective basis and did not restate comparative periods. Under the new policy, the Company recognized approximately $195,394 lease liability as well as right-of-use asset for all leases (with the exception of short-term leases) at the commencement date. Lease liabilities are measured at present value of the sum of remaining rental payments as of September 30, 2019, with discounted rate of 3%. A single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are classified within operating activities in the statement of cash flows. As of September 30, 2019, and May 31, 2019, the right-of use asset and lease liabilities are as follows: August 31, 2019 May 31, 2019 (unaudited) (audited) Right-of-use asset - operating leases $ 195,394 $ - Lease Liabilities - Short-term $ 55,741 $ - Lease Liabilities - Long-term 139,653 - Total Lease Liabilities $ 195,394 $ - CANNABIS SUISSE CORP. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Lease cost and other information Three months ended August 31, 2019 2018 (unaudited) (audited) Operating lease cost $ 20,300 $ 9 ,161 Weighted average remaining lease term - Operating leases (years) 2.75 - Weighted average discount rate 3% - Required future principal payments under the Company's lease obligation are set for below: Year ending May 31 2020 (remaining nine months) $ 61,132 2021 79,752 2022 79,752 Total $ 220,636

- RELATED PARTY TRANSACTIONS

- RELATED PARTY TRANSACTIONS	3 Months Ended
	Aug. 31, 2019
- RELATED PARTY TRANSACTIONS [Abstract]
- RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS The Company's president has verbally agreed to provide interest free advances, due on demand, to the Company up to $100,000. As of August 31, 2019, and May 31, 2019, the Company has drawn $44,423 and $54,500, respectively, of advances. In addition, the Company's president has agreed to provide production space in Sri Lanka at no charge for the production of goods. The Company's subsidiary received $302,816 and $203,622 as advances from related parties as of August 31, 2019, and May 31, 2019, respectively. The advances are interest-free and due on demand.

- COMMON STOCK

- COMMON STOCK	3 Months Ended
	Aug. 31, 2019
- COMMON STOCK [Abstract]
- COMMON STOCK	NOTE 8 - COMMON STOCK On January 23, 2019, the Company effected a forward split of the outstanding common stock on a one (1) for twenty (20) basis. All share figures have been retroactively restated to reflect the stock split. On February 20, 2019, the Company filed a Certificate of Amendment to its Articles of Incorporation with the Nevada Secretary of State which increased the Company's authorized shares of common stock from 75,000,000 to 250,000,000. Also, the Company had 32,600,000 shares of common stock returned. On March 8, 2019, a total of 22,600,000 shares related to cancellation of restricted shares to reduce the director's percentage of shares. On May 31, 2019, 10,000,000 shares were returned to be issued for the acquisition of Cannabis Suisse LLC.

-SEGMENTS AND GEOGRAPHIC CONCEN

-SEGMENTS AND GEOGRAPHIC CONCENTRATIONS	3 Months Ended
	Aug. 31, 2019
-SEGMENTS AND GEOGRAPHIC CONCENTRATIONS [Abstract]
-SEGMENTS AND GEOGRAPHIC CONCENTRATIONS	NOTE 9 -SEGMENTS AND GEOGRAPHIC CONCENTRATIONS 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 as discussed in Note 4, 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. CANNABIS SUISSE CORP. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS The Cannabis Suisse Corp segment produces the paper made from elephant dung for making various stationery products and subsequent selling thereof. The Cannabis Suisse LLC segment is involved in cannabis cultivation and distribution in Switzerland of recreational tobacco products and medical CBD oils. Net revenue by reporting segment for the three months ended August 31, 2019 and 2018, is as follows: 2019 2018 Cannabis Suisse Corp $ 1,066 $ - Cannabis Suisse LLC 58,186 - Total Revenue $ 59,252 $ - Gross profit by reporting segment for the three months ended August 31, 2019 and 2018, is as follows: 2019 2018 Cannabis Suisse Corp $ (263) $ - Cannabis Suisse LLC 39,556 - Total Gross Profit $ 39,293 $ - Assets by reporting segment as of August 31, 2019 and May 31, 2019, is as follows: August 31, 2019 May 31, 2019 Cannabis Suisse Corp $ 76,408 $ 24,441 Cannabis Suisse LLC 440,099 308,145 Total Assets $ 516,507 $ 332,586

- INCOME TAXES

- INCOME TAXES	3 Months Ended
	Aug. 31, 2019
- INCOME TAXES [Abstract]
- INCOME TAXES	NOTE 10 - 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. On December 22, 2017, the President signed into law the Tax Cuts and Jobs Act (H.R. 1) (the “Act”). The Act includes a number of changes in existing tax law impacting businesses including, among other things, a permanent reduction in the corporate income tax rate from 34% to 21%. The rate reduction would take effect on January 1, 2018 The Company has no tax position at August 31, 2019 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company does not recognize 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 August 31, 2019. The Company's utilization of any net operating loss carry forward may be unlikely as a result of its intended activities. The valuation allowance at August 31, 2019 was $40,854. The net change in valuation allowance during the three months ended August 31, 2019 was $26,940. 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 August 31, 2019 and May 31, 2019. All tax years since inception remains open for examination only by taxing authorities of US Federal and state of Nevada. CANNABIS SUISSE CORP. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS The Company has a net operating loss carryforward for tax purposes totaling $194,544 at August 31, 2019, expiring through fiscal year 2036. 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 components of the Company's deferred tax asset and reconciliation of income taxes computed at the new statutory rate of 21% to the income tax amount recorded as of August 31, 2019 and May 31, 2019, are as follows: August 31, 2019 May 31, 2019 Net operating loss carryforward $ (194,544) $ (66,254) Effective tax rate 21 % 21 % Deferred tax asset 40,854 13,914 Less: Valuation allowance (40,854) (13,914) Net deferred asset $ - $ - The change in the valuation allowance during the three months ended August 31, 2019 and May 31, 2019, was $26,940 and $4,774, respectively. August 31, 2019 May 31, 2019 Federal income tax benefit attributed to: Net operating loss from continuing operations $ 40,854 $ 13,914 Valuation allowance (40,854) (13,914) Net benefit $ - $ -

- SUBSEQUENT EVENTS

- SUBSEQUENT EVENTS	3 Months Ended
	Aug. 31, 2019
- SUBSEQUENT EVENTS [Abstract]
- SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) the Company has analyzed its operations subsequent to August 31, 2019 to the date these consolidated financial statements were issued, and has determined that it does not have any other material subsequent events to disclose in these consolidated financial statements.

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Aug. 31, 2019
Significant Accounting Policies (Policies) [Abstract]
Basis of presentation and consolidation	The financial information furnished herein reflects all adjustments, consisting of normal recurring items that, in the opinion of management, are necessary for a fair presentation of the Company's financial position, results of operations and cash flows for the interim periods. The results of operations for the three months ended August 31, 2019 are not necessarily indicative of the results to be expected for the year ending May 31, 2020. The information included in this Form 10-Q should be read in conjunction with the Company's Annual Report on Form 10-K for the year ended May 31, 2019. Basis of presentation and consolidation The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, («GAAP»). The Company's year-end is May 31. The consolidated financial statements include the accounts of the Company and its wholly - owned subsidiary Cannabis Suisse LLC. 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 E q ui v a lents T h e C o m p a ny c o nsi d ers all h i gh ly li qu i d inves t m e n ts wit h t h e ori g i n a l m atu ritie s o f thre e m on t hs or les s to be ca s h e q u i v a le n t s. The Company had $67,203 and $84,181 of cash and cash equivalents as of August 31, 2019, and May 31, 2019, respectively. Prepaid Expenses The Company had $10,467 of prepaid rent as of August 31, 2019. Inventories Inventories are stated at the lower of cost or market. Cost is principally determined using the FIFO method. The Company had $56,370 and $76,329 in inventory as of August 31, 2019, and May 31, 2019, respectively. Depreciation, Amortization, and Capitalization The Company records depreciation and amortization when appropriate using the straight-line balance method over the estimated useful life of the assets. The Company estimates that the useful life of its equipment is five years and industrial water filter is seven years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation is removed from the appropriated accounts and the resultant gain or loss is included in net income. CANNABIS SUISSE CORP. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Impairment Potential impairments of long-lived assets are reviewed when events or changes in circumstances indicate a potential impairment may exist. In accordance with Accounting Standards Codification («ASC») 360 « Property, Plant and Equipment » impairment is determined when estimated future undiscounted cash flows associated with an asset are less than the asset's carrying value. Fair Value of Financial Instruments 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: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company's loan from shareholder approximates its fair value due to their short-term maturity. 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 credit, 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») No. 2014-09 «Revenue from Contracts with Customers». The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: • identify the contract with a costumer; • identify the performance obligations in the contract; • determine the transaction price; • allocate the transaction price to performance obligations in the contract; and • recognize revenue as the performance obligation is satisfied. 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 August 31, 2019, and 2018, there were no potentially dilutive debt or equity instruments issued or outstanding. CANNABIS SUISSE CORP. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Foreign Currency Translation Assets and liabilities of the Company's Swiss subsidiary are translated from Swiss francs to United States dollars at exchange rates in effect at the balance sheet date. Income and expenses are translated at average exchange rates during the year. The translation adjustments for the reporting period are included in the Company's consolidated statements of operations and comprehensive loss, and the cumulative effect of these adjustments are reported in the Company's consolidated balance sheets as accumulated other comprehensive loss within Stockholder's Deficit. Recent Accounting Pronouncements In February 2016, Financial Accounting Standards Board (“the FASB”) issued ASU 2016-02 (Topic 842) « Leases ». Under this new guidance, lessees (including lessees under leases classified as finance leases, which are to be classified based on criteria similar to that applicable to capital leases under current guidance, and leases classified as operating leases) will recognize a right-to-use asset and a lease liability on the balance sheet, initially measured as the present value of lease payments under the lease. Under current guidance, operating leases are not recognized on the balance sheet. However, the new guidance permits companies to make an accounting policy election not to apply the recognition provisions of the new guidance to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise). If this election is made, lease payments under short term leases will be recognized on a straight-line basis over the lease term. The Company adopted the new guidance effective June 1, 2019, using a modified retrospective method, under which it will record an immaterial cumulative adjustment to retained earnings rather than retrospectively adjusting prior periods. This application of the modified retrospective method will result in a balance sheet presentation that will not be comparable to the prior period in the first year of adoption. The Company does not expect the new standard to have a material impact on its results of operations or cash flows. Segments The Company's Chief Executive Officer allocates resources and assesses performance based on financial information of the Company. The CEO reviews financial information presented for each reporting segment for purposes of making operating decisions and assessing financial performance. Accordingly, the Company operates in two reportable segments as presented in Note 9.

- SUMMARY OF SIGNIFCANT ACCOU_2

- SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Aug. 31, 2019
- SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Tables) [Abstract]
These tiers include:	These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

- BUSINESS COMBINATION (Tables)

- BUSINESS COMBINATION (Tables)	3 Months Ended
	Aug. 31, 2019
- BUSINESS COMBINATION (Tables) [Abstract]
Presented below is a summary of the purchase price allocations for the business combination	Presented below is a summary of the purchase price allocations for the business combination: Assets acquired: Cash and Cash Equivalents $ 70,854 Accounts Receivable 2,528 Inventory 75,000 VAT Tax Receivable 368 Prepaid Expenses 10,467 Property and Equipment 83,253 Total identifiable assets acquired 242,470 Liabilities assumed: Accounts Payable (47,109) Accrued Liabilities (7,414) Advances from Related Parties (203,622) Total identifiable liabilities assumed (258,145) Net identifiable assets acquired (15,675) Goodwill 65,675 Total purchase price allocation $ 50,000
The following unaudited pro forma financial results reflects the historical operating results of the Company	The following unaudited pro forma financial results reflects the historical operating results of the Company, including the unaudited pro forma results of Grow Factory for the three months ended August 31, 2018, respectively, as if this business combination had occurred as of June 1, 2017. The pro forma financial information set forth below reflects adjustments to the historical data of the Company to give effect to each of these acquisitions and the related equity issuances as if each had occurred on June 1, 2017. The pro forma information presented below does not purport to represent what the actual results of operations would have been for the periods indicated, nor does it purport to represent the Company's future results of operations. The following table summarizes on an unaudited pro forma basis the Company's results of operations for the three months ended August 31, 2018: 2018 Net revenue $ - Net loss (20,451) Net loss per share - basic and diluted $ (0.00) Weighted average number of shares of common stock outstanding - basic and diluted 57,100,000

- PROPERTY AND EQUIPMENT (Table

- PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2019
- PROPERTY AND EQUIPMENT (Tables) [Abstract]
- PROPERTY AND EQUIPMENT	NOTE 5 - PROPERTY AND EQUIPMENT August 31, 2019 May 31, 2019 Equipment $ 58,778 $ 58,778 Furniture and fixtures 31,881 31,881 Office machines, IT equipment 9,044 9,044 Leasehold Improvements 8,354 8,354 Depreciation (15,698) (15,019) Net property and equipment $ 9 2 ,3 59 $ 93,038 For the three months ended August 31, 2019 and for the year ended May 31, 2019, the Company recognized depreciation expense in the amount of $679 and $1,724, respectively.	NOTE 5 - PROPERTY AND EQUIPMENT August 31, 2019 May 31, 2019 Equipment $ 58,778 $ 58,778 Furniture and fixtures 31,881 31,881 Office machines, IT equipment 9,044 9,044 Leasehold Improvements 8,354 8,354 Depreciation (15,698) (15,019) Net property and equipment $ 9 2 ,3 59 $ 93,038

- COMMITMENTS AND CONTINGENCI_2

- COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Aug. 31, 2019
- COMMITMENTS AND CONTINGENCIES (Tables) [Abstract]
As of September 30, 2019, and May 31, 2019, the right-of use asset and lease liabilities are as follows	As of September 30, 2019, and May 31, 2019, the right-of use asset and lease liabilities are as follows: August 31, 2019 May 31, 2019 (unaudited) (audited) Right-of-use asset - operating leases $ 195,394 $ - Lease Liabilities - Short-term $ 55,741 $ - Lease Liabilities - Long-term 139,653 - Total Lease Liabilities $ 195,394 $ -
Lease cost and other information	Lease cost and other information Three months ended August 31, 2019 2018 (unaudited) (audited) Operating lease cost $ 20,300 $ 9 ,161 Weighted average remaining lease term - Operating leases (years) 2.75 - Weighted average discount rate 3% -
Required future principal payments under the Company's lease obligation are set for below	Year ending May 31 2020 (remaining nine months) $ 61,132 2021 79,752 2022 79,752 Total $ 220,636

-SEGMENTS AND GEOGRAPHIC CONC_2

-SEGMENTS AND GEOGRAPHIC CONCENTRATIONS (Tables)	3 Months Ended
	Aug. 31, 2019
-SEGMENTS AND GEOGRAPHIC CONCENTRATIONS (Tables) [Abstract]
Net revenue by reporting segment	Net revenue by reporting segment for the three months ended August 31, 2019 and 2018, is as follows: 2019 2018 Cannabis Suisse Corp $ 1,066 $ - Cannabis Suisse LLC 58,186 - Total Revenue $ 59,252 $ -
Gross profit by reporting segment	Gross profit by reporting segment for the three months ended August 31, 2019 and 2018, is as follows: 2019 2018 Cannabis Suisse Corp $ (263) $ - Cannabis Suisse LLC 39,556 - Total Gross Profit $ 39,293 $ -
Assets by reporting segment as	Assets by reporting segment as of August 31, 2019 and May 31, 2019, is as follows: August 31, 2019 May 31, 2019 Cannabis Suisse Corp $ 76,408 $ 24,441 Cannabis Suisse LLC 440,099 308,145 Total Assets $ 516,507 $ 332,586

- INCOME TAXES (Tables)

- INCOME TAXES (Tables)	3 Months Ended
	Aug. 31, 2019
- INCOME TAXES (Tables) [Abstract]
The components of the Company's deferred tax asset and reconciliation of income taxes computed at the new statutory rate of 21% to the income tax amount	The components of the Company's deferred tax asset and reconciliation of income taxes computed at the new statutory rate of 21% to the income tax amount recorded as of August 31, 2019 and May 31, 2019, are as follows: August 31, 2019 May 31, 2019 Net operating loss carryforward $ (194,544) $ (66,254) Effective tax rate 21 % 21 % Deferred tax asset 40,854 13,914 Less: Valuation allowance (40,854) (13,914) Net deferred asset $ - $ -
The change in the valuation allowance during the three months ended August 31, 2019 and May 31, 2019, was $26,940 and $4,774, respectively	The change in the valuation allowance during the three months ended August 31, 2019 and May 31, 2019, was $26,940 and $4,774, respectively. August 31, 2019 May 31, 2019 Federal income tax benefit attributed to: Net operating loss from continuing operations $ 40,854 $ 13,914 Valuation allowance (40,854) (13,914) Net benefit $ - $ -

- SUMMARY OF SIGNIFCANT ACCOU_3

- SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Details Text) - USD ($)	Aug. 31, 2019	May 31, 2019
Signifcant Accounting Policies [Abstract]
The Company had $67,203 and $84,181 of cash and cash equivalents as of August 31, 2019, and May 31, 2019, respectively.	$ 67,203	$ 84,181
The Company had $56,370 and $76,329 in inventory as of August 31, 2019, and May 31, 2019, respectively.	$ 56,370	$ 76,329

- BUSINESS COMBINATION (Details

- BUSINESS COMBINATION (Details 1) - USD ($)	Aug. 31, 2019	May 31, 2019	May 31, 2018
Business Combination, Assets and Liabilities Arising from Contingencies [Abstract]
Cash and Cash Equivalents	$ 70,854	$ 84,181	$ 6,186
Accounts Receivable	2,528
Inventory	75,000
VAT Tax Receivable	368
Prepaid Expenses	10,467
Property and Equipment	83,253
Total identifiable assets acquired	242,470
Accounts Payable	47,109
Accrued Liabilities	7,414
Advances from Related Parties	203,622
Total identifiable liabilities assumed	258,145
Net identifiable assets acquired	(15,675)
Goodwill	65,675
Total purchase price allocation	$ 50,000

- BUSINESS COMBINATION (Detai_2

- BUSINESS COMBINATION (Details 2)	3 Months Ended
	Aug. 31, 2018$ / sharesshares
Business Combination Details [Abstract]
Net loss	$ (20,451)
Net loss per share - basic and diluted	$ 0
Weighted average number of shares of common stock outstanding - basic and diluted | shares	57,100,000

- BUSINESS COMBINATION (Detai_3

- BUSINESS COMBINATION (Details Text)	Aug. 31, 2019USD ($)shares
Business Combination, Goodwill [Abstract]
Jensen has received 10,000,000 shares of common stock of the Company valued at $50,000 | shares	50,000
The $65,675 of goodwill currently recognized is deductible for income tax purposes over the next 15 years | $	$ 65,675

- PROPERTY AND EQUIPMENT (Detai

- PROPERTY AND EQUIPMENT (Details 1) - USD ($)	Aug. 31, 2019	May 31, 2019
Property And Equipment [Abstract]
Equipment	$ 58,778	$ 58,778
Furniture and fixtures	31,881	31,881
Office machines, IT equipment	9,044	9,044
Leasehold Improvements	8,354	8,354
Depreciation	(15,698)	(15,019)
Net property and equipment	$ 92,359	$ 93,038

- PROPERTY AND EQUIPMENT (Det_2

- PROPERTY AND EQUIPMENT (Details Text) - USD ($)	3 Months Ended
	Aug. 31, 2019	May 31, 2019
Property And Equipment Details Text [Abstract]
For the three months ended August 31, 2019 and for the year ended May 31, 2019, the Company recognized depreciation expense in the amount of $679 and $1,724, respectively.	$ 679	$ 1,724

- COMMITMENTS AND CONTINGENCI_3

- COMMITMENTS AND CONTINGENCIES (Details 1) (Unaudited) - USD ($)	Aug. 31, 2019	May 31, 2019
Commitments And Contingencies Details [Abstract]
Right-of-use asset - operating leases	$ 195,394	$ 0
Lease Liabilities - Short-term	55,741	0
Lease Liabilities - Long-term	139,653	0
Total Lease Liabilities	$ 195,394	$ 0

- COMMITMENTS AND CONTINGENCI_4

- COMMITMENTS AND CONTINGENCIES (Details 2) (Unaudited) - USD ($)	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018
Commitments And Contingencies Details Text [Abstract]
Operating lease cost	$ 20,300	$ 9,161
Weighted average remaining lease term - Operating leases (years)	2.75
Weighted average discount rate	$ 3

- COMMITMENTS AND CONTINGENCI_5

- COMMITMENTS AND CONTINGENCIES (Details 3)	37 Months Ended
	May 31, 2022USD ($)
Commitments And Contingencies Details 3 [Abstract]
2020 (remaining nine months)	$ 61,132
2021	79,752
2022	79,752
Total	$ 220,636

- COMMITMENTS AND CONTINGENCI_6

- COMMITMENTS AND CONTINGENCIES (Details Text) - USD ($)	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018	Sep. 30, 2019
Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net [Abstract]
In 2016, the Company signed a rental agreement for office space in Sri Lanka which will terminate on December 31, 2019. These premises will be used as a representative office for the customers. The rent expense for the three months ended August 31, 2019, and 2018 was $360 and $360, respectively. The monthly fee is $120.	$ 360	$ 360
In 2017, the Company's Subsidiary signed a rental agreement for office space in Switzerland which will terminate on May 31, 2022. The rent expense for the three months ended August 31, 2019 was $19,940. The monthly fee is $6,646.	$ 19,940
The Company implemented new accounting policy according to the ASC 842, Leases, on June 1, 2019 on a modified retrospective basis and did not restate comparative periods. Under the new policy, the Company recognized approximately $195,394 lease liability as well as right-of-use asset for all leases (with the exception of short-term leases) at the commencement date. Lease liabilities are measured at present value of the sum of remaining rental payments as of September 30, 2019, with discounted rate of 3%.			$ 195,394

- RELATED PARTY TRANSACTIONS (D

- RELATED PARTY TRANSACTIONS (Details Text) - USD ($)	Aug. 31, 2019	May 31, 2019
Related Party Transaction, Due from (to) Related Party, Current [Abstract]
As of August 31, 2019, and May 31, 2019, the Company has drawn $44,423 and $54,500, respectively, of advances	$ 44,423	$ 54,500
The Company's subsidiary received $302,816 and $203,622 as advances from related parties as of August 31, 2019, and May 31, 2019, respectively	$ 302,816	$ 203,622

- COMMON STOCK (Details Text)

- COMMON STOCK (Details Text) - USD ($)	1 Months Ended
	Mar. 08, 2019	May 31, 2019	Feb. 20, 2019
Common Stock, Number of Shares, Par Value and Other Disclosures [Abstract]
On February 20, 2019, the Company filed a Certificate of Amendment to its Articles of Incorporation with the Nevada Secretary of State which increased the Company's authorized shares of common stock from 75,000,000 to 250,000,000.			250,000,000
Also, the Company had 32,600,000 shares of common stock returned. On March 8, 2019, a total of 22,600,000 shares related to cancellation of restricted shares to reduce the director's percentage of shares.	$ 32,600,000
On May 31, 2019, 10,000,000 shares were returned to be issued for the acquisition of Cannabis Suisse LLC.		$ 10,000,000

-SEGMENTS AND GEOGRAPHIC CONC_3

-SEGMENTS AND GEOGRAPHIC CONCENTRATIONS (Details 1) - USD ($)	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018
-SEGMENTS AND GEOGRAPHIC CONCENTRATIONS (Tables) [Abstract]
Cannabis Suisse Corp	$ 1,066	$ 0
Cannabis Suisse LLC	58,186
Total Revenue	$ 59,252	$ 0

-SEGMENTS AND GEOGRAPHIC CONC_4

-SEGMENTS AND GEOGRAPHIC CONCENTRATIONS (Details 2) - USD ($)	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018
Segments And Geographic Concentrations Details [Abstract]
Cannabis Suisse Corp	$ (263)	$ 0
Cannabis Suisse LLC	39,556
Total Gross Profit	$ 39,293	$ 0

-SEGMENTS AND GEOGRAPHIC CONC_5

-SEGMENTS AND GEOGRAPHIC CONCENTRATIONS (Details 3) - USD ($)	Aug. 31, 2019	May 31, 2019
Segments And Geographic Concentrations Details Text [Abstract]
Cannabis Suisse Corp	$ 76,408	$ 24,441
Cannabis Suisse LLC	440,099	308,145
Total Assets	$ 516,507	$ 332,586

- INCOME TAXES (Details 1)

- INCOME TAXES (Details 1) - USD ($)	Aug. 31, 2019	May 31, 2019
Income Tax Expense (Benefit), Continuing Operations [Abstract]
Net operating loss carryforward	$ (194,544)	$ (66,254)
Effective tax rate	21	21
Deferred tax asset	40,854	13,914
Less: Valuation allowance	(40,854)	(13,914)
Net deferred asset	$ 0	$ 0

- INCOME TAXES (Details 2)

- INCOME TAXES (Details 2) - USD ($)	3 Months Ended
	Aug. 31, 2019	May 31, 2019
Federal income tax benefit attributed to:
Net operating loss from continuing operations	$ 40,854	$ 13,914
Valuation allowance	(40,854)	(13,914)
Net benefit	$ 0	$ 0

- INCOME TAXES (Details Text)

- INCOME TAXES (Details Text) - USD ($)	3 Months Ended
	Aug. 31, 2019	May 31, 2019
Income Taxes Details Text [Abstract]
The valuation allowance at August 31, 2019 was $40,854	$ 40,854
The net change in valuation allowance during the three months ended August 31, 2019 was $26,940	26,940
The Company has a net operating loss carryforward for tax purposes totaling $194,544 at August 31, 2019, expiring through fiscal year 2036	194,544
The change in the valuation allowance during the three months ended August 31, 2019 and May 31, 2019, was $26,940 and $4,774, respectively.	$ 26,940	$ 4,774