| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended |
| Feb. 28, 2018 |
| Accounting Policies [Abstract] | |
| Basis of presentation | Basis of presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The functional and reporting currency is USD. The Company's yearend is May 31. |
| Interim Financial Statements | Interim Financial Statements Interim financial statements are condensed and should be read in conjunction with the company's latest annual financial statements and interim disclosures generally do not repeat those in the annual statements. |
| Use of Estimates | Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date 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 | Cash
and Cash E ui v lents T e
C m a c nsi ers
all i ly li i inves m e ts
wit t e ori i a m ritie o thre m t les to s e q i a le t |
| Prepaid Expenses | Prepaid Expenses Prepaid Expenses are recorded at fair market
value. The Company had $2,705 in prepaid expenses as of February 28, 2018, and $4,640 as of May 31, 2017 |
| Inventories | Inventories Inventories are stated at the lower of cost
or market. Cost is principally determined using the first-in, first out (FIFO) method. The Company had $1,519 in raw materials
inventory as of February 28, 2018, and $1,915 as of May 31, 2017. |
| Depreciation, Amortization, and Capitalization | Depreciation, Amortization, and Capitalization
The Company records depreciation and amortization
when appropriate using straight-line balance method over the estimated useful life of the assets. We estimate that the useful life
of Digital Flatbed Printer 8 Colors Automatic Printing Machine and other office equipment is 5 years and current version of the
website is one year. 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. |
| Accounts Payable | Accounts Payable Accounts payable discloses a liability to a
creditor, carried on open account, usually for purchases of goods and services. The Company had $0 in accounts payable as of February
28, 2018, and $0 as of May 31, 2017. |
| Customer Deposit | Advertising Costs The Company’s policy regarding advertising
is to expense when incurred. The Company incurred $4,000 of advertising expenses as of February 28, 2018, and $5,891 as of May
31, 2017. |
| Advertising Costs | Advertising Costs The Company’s policy regarding advertising
is to expense when incurred. The Company incurred $4,000 of advertising expenses as of February 28, 2018, and $5,891 as of May
31, 2017. |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments ASC topic 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 | Income Taxes The Company accounts for income taxes under
the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax
consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities
are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted
tax rates in effect for the year in which the differences are expected to reverse. Valuation allowances are established when necessary
to reduce deferred tax assets to the amount expected to be realized. The Company has incurred net operating loss for financial-reporting
and tax-reporting purposes. Accordingly, for Federal and state income tax purposes, the benefit for income taxes has been offset
entirely by a valuation allowance against the related federal and state deferred tax asset for the nine months ending February
28, 2018 and February 28, 2017. |
| Revenue Recognition | Revenue Recognition The Company recognizes revenue in accordance
with Accounting Standards Codification No. 605, “ Revenue Recognition |
| Basic Income (Loss) Per Share | Basic Income (Loss) Per Share The Company computes income (loss) per share
in accordance with FASB ASC 260, “ Earnings per Share |
| Comprehensive Income | Comprehensive Income Comprehensive income is defined as all changes
in stockholders’ equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income
includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation
adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of February
28, 2018, there were no differences between our comprehensive loss and net loss. |
| Stock-Based Compensation | Stock-Based Compensation Stock-based compensation is accounted for at
fair value in accordance with ASC Topic 718, “ Compensation – Stock Compensation |
| Recent Accounting Pronouncements | Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company. |
