| Basis of Presentation, Going Concern and Summary of Significant Accounting Policies (Policies) | 12 Months Ended |
| May 31, 2019 |
| Accounting Policies [Abstract] | |
| Going Concern | Going Concern These financial statements have been prepared on a going concern basis which contemplates the realization
of assets and settlement of liabilities in the normal course of business. As reflected in the accompanying financial
statements, the Company has a net loss and net cash used in operations of $149,975 and $175,040, respectively, for the year ended
May 31, 2019. Additionally, the Company has an accumulated deficit of $4,638,142 at May 31, 2019. These factors raise
substantial doubt about the Company’s ability to continue as a going concern for a period of 12 months from the issuance
date of this report. The ability of the Company to continue as a going concern is dependent on the Company’s ability to
implement its business plan, raise capital, and generate sufficient revenue; however, the Company’s cash position may not
be sufficient to support its daily operations. Management intends to raise additional funds by way of a private or public offering.
While the Company believes in the viability of its strategy to further implement its business plan and generate sufficient revenue
and in its ability to raise additional funds, there can be no assurances to that effect. The financial statements do not include
any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of
liabilities that might be necessary should the Company be unable to continue as a going concern. |
| Use of estimates | Use of estimates The preparation of the financial
statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and
assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and the related disclosures at the
date of the financial statements and during the reporting period. Actual results could materially differ from these
estimates. Significant estimates made by management include, but are not limited to, the allowance for doubtful accounts,
inventory valuations, the useful life of property and equipment, valuation of intangible assets, the valuation of
deferred tax assets, the value of stock-based compensation, and the fair value of non-cash common stock issuances. |
| Cash and cash equivalents | Cash and cash equivalents The Company considers all highly liquid debt
instruments and other short-term investments with maturities of three months or less, when purchased, to be cash equivalents. The
Company maintains cash and cash equivalent balances at one financial institution that is insured by the Federal Deposit Insurance
Corporation. |
| Accounts receivable and allowance for doubtful accounts | Accounts receivable and allowance for
doubtful accounts The Company has a policy of providing on allowance
for doubtful accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable. The
Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past
due accounts and other factors that may indicate that the realization of an account may be in doubt. Account balances
deemed to be uncollectible are charged to bad debt expense and included in the allowance after all means of collection have been
exhausted and the potential for recovery is considered remote. |
| Prepaid expenses and other current assets | Prepaid expenses and other current assets Prepaid expenses and other current assets of $2,993 and $3,505 at May 31, 2019 and 2018, respectively, consist primarily of costs paid which will be consumed within a year. Prepaid expenses at May 31, 2019 and 2018 primarily included cash prepayments to vendors. |
| Advances to suppliers | Advances to suppliers Advances to a supplier represents the
cash paid in advance for installment payments for the purchase of inventory. The advances to a supplier are interest free and
unsecured. Upon shipment of the purchase inventory, the Company reclassifies such advances to supplier into inventory. |
| Inventory | Inventory The Company values inventory, consisting of
finished goods and raw materials, at the lower of cost and net realizable value. Cost is determined using an average cost method.
The Company reduces inventory for the diminution of value, resulting from product obsolescence, damage or other issues affecting
marketability, equal to the difference between the cost of the inventory and its net realizable value. The Company evaluates its
current level of inventory considering historical sales and other factors and, based on this evaluation, classifies inventory
markdowns in the statement of operations as a component of cost of goods sold. These markdowns are estimates, which could vary
significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations. |
| Property and Equipment | Property and Equipment Property and equipment are carried at cost
less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives
of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When
assets are retired or disposed of, the cost and accumulated depreciation are removed, and any resulting gains or losses are included
in the statement of operations. |
| Revenue recognition | Revenue recognition Effective June 1, 2018, the Company adopted
Accounting Standards Codification (“ASC”) 606, Revenue From Contracts With Customers, which is effective for public
business entities with annual reporting periods beginning after December 15, 2017. This new revenue recognition standard
(new guidance) has a five-step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine
the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied.
The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and
disclosures and there was no cumulative effect of the adoption of ASC 606. The Company sells a variety of hair and skin
care products. The Company recognizes revenue for the agreed upon sales price when a purchase order is received from the customer
and subsequently the product is shipped to the customer, which satisfies the performance obligation. Consideration paid to the
customer to promote and sell the Company’s products is typically recorded as a reduction in revenues. The Company's contracts do not involve financing elements as payment terms with the customers are less than one year. Further, the Company allows sales returns which have been minimal historically. See Note 11 for revenue
disaggregation disclosures. |
| Cost of Sales | Cost of Sales The primary components of cost of sales include
the cost of the product and freight-in costs. |
| Shipping and Handling Costs | Shipping and Handling Costs The Company accounts for shipping and handling
fees in accordance with ASC 606. While amounts charged to customers for shipping products are included in revenues, the related
costs of shipping products to customers are classified in marketing and selling expenses as incurred. Shipping costs included
in marketing and selling expense were $41,825 and $37,403 for the years ended May 31, 2019 and 2018, respectively. |
| Advertising | Advertising Advertising costs are
expensed as incurred. |
| Customer Deposits | Customer Deposits Customer deposits consisted of prepayments
from customers to the Company. The Company will recognize the prepayments as revenue upon delivery of products in compliance with
its revenue recognition policy. |
| Fair value measurements and fair value of financial instruments | Fair value measurements and fair value
of financial instruments The Company adopted Accounting Standards Codification
(“ASC”) 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities
measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing
generally accepted accounting principles that requires the use of fair value measurements, establishes a framework for measuring
fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the
Company’s financial position or operating results, but did expand certain disclosures. ASC 820 defines fair value as
the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants
at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable
inputs and minimize the use of unobservable inputs. These inputs are prioritized below:
Level 1: Observable inputs such as quoted market
prices in active markets for identical assets or liabilities
Level 2: Observable market-based inputs or unobservable inputs
that are corroborated by market data
Level 3: Unobservable inputs for which there is
little or no market data, which require the use of the reporting entity’s own assumptions. The Company analyzes all financial instruments
with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting
standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on
the lowest level of input that is significant to the fair value measurement. The estimated fair value of certain
financial instruments, including prepaid expenses, deposits, accounts payable and accrued expenses are carried at historical
cost basis, which approximates their fair values because of the short-term nature of these instruments and the fair value of
equipment financing payable approximates the historical cost basis since it carries a market rate of interest. |
| Income Taxes | Income Taxes The Company accounts for income taxes pursuant
to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other
things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition
of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying
amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for
which management believes it is more likely than not that the net deferred asset will not be realized. The Company follows the provision of ASC 740-10
related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits
of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10,
the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence,
management believes it is more likely than not that the position will be sustained upon examination, including the resolution
of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more likely than
not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized
upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed
the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance
sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company
believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a
liability for uncertain tax benefits. The Company has adopted ASC 740-10-25, “Definition
of Settlement”, which provides guidance on how an entity should determine whether a tax position is effectively settled
for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled
upon the completion and examination by a taxing authority without being legally extinguished. For tax positions considered effectively
settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than
not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open. The
federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally
for three years after they are filed. |
| Impairment of long-lived assets | Impairment of long-lived assets The Company reviews long-lived assets for
impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable,
or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less
than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated
fair value and its book value. The Company did not record any impairment losses during the years ended May 31, 2019 and 2018. |
| Stock-based compensation | Stock-based compensation Stock-based compensation is accounted for
based on the requirements of the Share-Based Payment Topic of ASC 718, “Compensation — Stock Compensation” (“ASC
718”), which requires recognition in the financial statements of the cost of employee and director services received in
exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange
for the award (presumptively, the vesting period). ASC 718 also requires measurement of the cost of employee and director services
received in exchange for an award based on the grant-date fair value of the award. Effective June 1, 2018, the Company
adopted the proposed update to ASC 718 whereby, the accounting for share-based payments to nonemployees and employees is substantially
aligned. The ASU supersedes Subtopic 505-50, Equity - Equity-Based Payments to Non-Employees |
| Net loss per share of common stock | Net loss per share of common stock Basic net loss per share is computed by dividing
the net loss by the weighted average number of common shares during the period. Diluted net loss per share is computed using the
weighted average number of common shares and potentially dilutive securities outstanding during the period. At May 31, 2019 and
2018, the Company had no potentially dilutive securities outstanding. |
| Recently Issued Accounting Pronouncements | Recently Issued Accounting Pronouncements In February 2016, the Financial Accounting
Standards Board (“FASB”) issued ASU No. 2016-02, Leases (“ASU 2016-02), which requires lessees to report on
their balance sheets a right-of-use asset and a lease liability in connection with most lease agreements classified as operating
leases under the prior guidance. Under the new guidance, codified as ASC Topic 842, the lease liability must be measured initially
based on the present value of future lease payments, subject to certain conditions. The right-of-use asset must be measured initially
based on the amount of the liability, plus certain initial direct costs. The new guidance further requires that leases be classified
at inception as either (a) operating leases or (b) finance leases. For operating leases, periodic expense will generally be flat
(straight-line) throughout the life of the lease. For finance leases, periodic expense will decline (similar to capital leases
under prior rules) over the life of the lease. As initially issued, the new standard required adoption using a modified retrospective
transition method. As amended, the new standard also provides an option for entities to use the cumulative-effect transition method.
For public companies, this amendment is effective for fiscal years, and interim periods within those fiscal years, beginning after
December 15, 2018. As permitted, the Company adopted ASC Topic 842 effective June 1, 2019 using the optional cumulative-effect
transition method. The adoption of ASC Topic 842 did not have a material impact on the Company’s financial statements or
on its internal control over financial reporting and there was no cumulative effect adjustment. In August 2018, the FASB issued ASU 2018-13,
Fair Value Measurement (Topic 820) which modifies the disclosure requirements on fair value measurements under ASC Topic No. 820,
Fair Value Measurement, as amended (“ASC 820”). For public companies, ASU 2018-13 removes (a) the prior requirement
to disclose the amount and reason for transfers between Level 1 and Level 2 of the fair value hierarchy (please see Note 3 below
for discussion of the three-level hierarchy for measuring fair value), (b) the policy for timing of transfers between levels,
and (c) the valuation processes used for level 3 fair value measurements. For public companies, ASU 2018-13 also adds, among other
things, a requirement to disclose the range and weighted average of significant unobservable inputs used in Level 3 fair value
measurements. This amendment is effective for fiscal years, and interim periods within those fiscal years, beginning after December
15, 2019. Early adoption was permitted upon issuance of ASU 2018-13. The Company has not adopted ASU 2018-13 and, based on its
preliminary assessment, does not believe the impact of adoption will be material on its financial statements. Other accounting standards that have been
issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the
financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact
on or are unrelated to its financial condition, results of operations, cash flows or disclosures. |
