AXIL Brands (AXIL) 10-K 21 Aug 20 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May 31, 2020	Aug. 25, 2020	Nov. 30, 2019
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	May 31, 2020
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Current Fiscal Year End Date	--05-31
Entity File Number	333-220846
Entity Registrant Name	Reviv3 Procare Co
Entity Central Index Key	0001718500
Entity Tax Identification Number	47-4125218
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	9480 Telstar Avenue.
Entity Address, Address Line Two	Unit 5, El Monte
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91731
City Area Code	888
Local Phone Number	638-8883
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		41,485,881

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	May 31, 2020	May 31, 2019
CURRENT ASSETS:
Cash	$ 409,031	$ 346,179
Accounts receivable, net	182,201	79,588
Inventory	288,124	264,578
Prepaid expenses and other current assets	13,708	2,993
Total Current Assets	893,064	693,338
OTHER ASSETS:
Intangible assets, net		474
Property and equipment, net	31,577	32,803
Deposits	16,277	14,849
Right of use assets, net	201,984
Total Other Assets	249,838	48,126
TOTAL ASSETS	1,142,902	741,464
CURRENT LIABILITIES:
Accounts payable and accrued expenses	128,851	32,471
Customer deposits	128,354	16,203
Due to related party	2,396	210
Equipment financing payable, current	3,300	3,300
Loans payable, current	5,002
Lease liability, current	71,896
Total Current Liabilities	339,799	52,184
LONG TERM LIABILITIES:
Equipment financing payable	8,800	11,910
Loans payable	157,898
Lease liability, non-current	131,801
Total Long Term Liabilities	298,500	11,910
Total Liabilities	638,299	64,094
Commitments and contingencies (see Note 8)
STOCKHOLDERS' EQUITY:
Preferred stock, $0.0001 par value; 20,000,000 shares authorized; none issued and outstanding
Common stock, $0.0001 par value: 100,000,000 shares authorized; 41,285,881 shares issued and outstanding as of May 31, 2020 and 2019, respectively	4,129	4,129
Additional paid-in capital	5,311,383	5,311,383
Accumulated deficit	(4,810,909)	(4,638,142)
Total Stockholders' Equity	504,603	677,370
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,142,902	$ 741,464

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	May 31, 2020	May 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	41,285,881	41,285,881
Common stock, shares outstanding	41,285,881	41,285,881

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Income Statement [Abstract]
Sales	$ 1,012,711	$ 992,670
Cost of sales	480,778	553,017
Gross profit	531,933	439,653
OPERATING EXPENSES:
Marketing and selling expenses	187,821	94,130
Compensation and related taxes	46,200	29,694
Professional and consulting expenses	198,752	198,344
General and administrative	270,279	267,125
Total Operating Expenses	703,052	589,293
LOSS FROM OPERATIONS	(171,120)	(149,640)
OTHER INCOME (EXPENSE):
Interest income	104	136
Interest expense and other finance charges	(1,752)	(471)
Other Income (Expense), Net	(1,648)	(335)
LOSS BEFORE PROVISION FOR INCOME TAXES	(172,767)	(149,975)
Provision for income taxes
NET LOSS	$ (172,767)	$ (149,975)
NET LOSS PER COMMON SHARE - Basic and diluted	$ 0	$ 0
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic and diluted	41,285,881	40,926,376

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance at May. 31, 2018	$ 4,051	$ 4,997,461	$ (4,488,167)	$ 513,345
Beginning Balance, Shares at May. 31, 2018	40,505,047
Issuance of common stock for cash	$ 77	308,923		309,000
Issuance of common stock for cash, Shares	768,334
Shares to be issued for services	$ 1	4,999		5,000
Shares to be issued for services, Shares	12,500
Net Loss for the Period			(149,975)	(149,975)
Ending Balance at May. 31, 2019	$ 4,129	5,311,383	(4,638,142)	677,370
Ending Balance, Shares at May. 31, 2019	41,285,881
Net Loss for the Period			(172,767)	(172,767)
Ending Balance at May. 31, 2020	$ 4,129	$ 5,311,383	$ (4,810,909)	$ 504,603
Ending Balance, Shares at May. 31, 2020	41,285,881

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (172,767)	$ (149,975)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	10,456	5,933
Bad debts	(959)	5,452
Inventory obsolescence		(1,551)
Stock based compensation		5,000
Intangibles written off	474
Non-cash lease expense	1,713
Change in operating assets and liabilities:
Accounts Receivable	(101,654)	(55,048)
Inventory	(23,546)	58,510
Advance to suppliers		3,413
Prepaid expenses and other current assets	(10,715)	512
Deposits	(1,428)
Accounts payable and accrued expenses	96,571	(47,286)
Customer deposits	112,151
NET CASH USED IN OPERATING ACTIVITIES	(89,704)	(175,040)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Intangible assets		(474)
Purchase of property and equipment	(9,230)	(13,887)
NET CASH USED IN INVESTING ACTIVITIES	(9,230)	(14,361)
CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of common stock for cash		309,000
Proceeds from loans payable	162,900
Repayment of equipment financing	(3,300)	(1,290)
Advances from a related party	2,186
NET CASH PROVIDED BY FINANCING ACTIVITIES	161,786	307,710
NET (DECREASE) INCREASE IN CASH	62,852	118,309
CASH - Beginning of period	346,179	227,870
CASH - End of period	409,031	346,179
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest	1,327	471
Income taxes
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Financing of equipment		16,500
Initial recognition of right of use assets and lease liability	$ 235,748

Organization

Organization	12 Months Ended
	May 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	Note 1 – Organization Reviv3 Procare Company (the “Company”) was incorporated in the State of Delaware on May 21, 2015 as a reorganization of Reviv3 Procare, LLC which was organized on July 31, 2013. The Company is engaged in the manufacturing, marketing, sale and distribution of professional quality hair and skin care products throughout the United States, Canada, Europe and Asia.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	May 31, 2020
Accounting Policies [Abstract]
Basis of Presentation, Going Concern and Summary of Significant Accounting Policies	Note 2 – Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The financial statements for the years ended May 31, 2020 and 2019 have been prepared by us in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Going Concern These financials 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 $172,767 and $89,704, respectively, for the year ended May 31, 2020. Additionally, the Company has an accumulated deficit of $4,810,909 at May 31, 2020. 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 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, the valuation of lease liabilities and related right of use 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 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 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. Amounts are due upon order for direct sales to consumers and generally net 30 days to non-consumer customers. 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 of $13,708 and $2,993 at May 31, 2020 and 2019, respectively, consist primarily of cash prepayment to vendors and for future services which will occur within a year. 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 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 Effective June 1, 2018, the Company adopted Accounting Standards Codification (“ASC”) 606, Revenue From Contracts With Customers 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. See Note 12 for revenue disaggregation disclosures. Cost of Sales The primary components of cost of sales include the cost of the product and freight-in 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 $41,424 and $41,825 for the years ended May 31, 2020 and 2019, respectively. Marketing, Selling and Advertising Marketing, selling and advertising costs are expensed as incurred. 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 The Company adopted ASC 820, “ Fair Value Measurements and Disclosures 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. Income Taxes The Company accounts for income taxes pursuant to the provision of ASC 740-10, “ Accounting for Income Taxes 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 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 recorded an impairment loss of $474 as a general and administrative expense in operating expenses in the accompanying financial statements, during the year ended May 31, 2020. The Company did not record any impairment loss during the year ended May 31, 2019. 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 In June 2018, the FASB issued Accounting Standards Update (“ASU”) - ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting Lease Accounting In February 2016, the FASB issued ASU No. 2016-02, Leases 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, 2020 and 2019, the Company had no potentially dilutive securities outstanding related to common stock warrants. Recently Issued Accounting Pronouncements In November 2019, the FASB issued ASU No. 2019-08, Compensation – Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements – Share-based Consideration Payable to a Customer Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-based Payment Accounting In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes 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.

Accounts Receivable

Accounts Receivable	12 Months Ended
	May 31, 2020
Receivables [Abstract]
Accounts Receivable	Note 3 – Accounts Receivable Accounts receivable, consisted of the following: May 31, 2020 May 31, 2019 Accounts Receivable $ 184,019 $ 82,365 Less: Allowance for doubtful debts (1,818 ) (2,777 ) Total $ 182,201 $ 79,588 The Company recorded bad debt expense (recovery) of ($959) and $5,452 during the years ended May 31, 2020 and 2019, respectively.

Inventory

Inventory	12 Months Ended
	May 31, 2020
Inventory Disclosure [Abstract]
Inventory	Note 4 – Inventory Inventory consisted of the following: February 29, 2020 May 31, 2019 Finished Goods $ 40,671 $ 69,256 Raw Materials 303,806 195,322 Total $ 344,477 $ 264,578 At February 29, 2020 and May 31, 2019, inventory held at third party locations amounted to $556 and $13,176, respectively. At February 29, 2020 and May 31, 2019, inventory in- transit amounted to $0 and $3,450, respectively. During the nine months ended February 29, 2020 the Company sold some of the slow- moving inventory which had been written off and recovered $769. During the nine months ended February 28, 2019, the Company wrote down inventory for obsolescence of $636 which is included in cost of sales.

Property and Equipment

Property and Equipment	12 Months Ended
	May 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 5 – Property and Equipment Property and equipment, stated at cost, consisted of the following: Estimated Life May 31, 2020 May 31, 2019 Furniture and Fixtures 5 years $ 5,759 $ 5,759 Computer Equipment 3 years 17,392 17,392 Plant Equipment 5-10 years 29,720 20,490 Less: Accumulated Depreciation (21,294 ) (10,838 ) Total $ 31,577 $ 32,803 Depreciation expense amounted to $10,456 and $5,933 for the years ended May 31, 2020 and 2019, respectively.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	May 31, 2020
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	Note 6 – Accounts Payable and Accrued Expenses Accounts payable and accrued expenses comprised of the following: May 31, 2020 May 31, 2019 Trade Payables $ 98,608 $ 14,610 Credit Cards 10,378 14,407 Shares to be issued 18,313 — Other 1,552 3,454 Total $ 128,851 $ 32,471 During the year ended May 31, 2020, the Company recorded $18,313 as expense and liability for fair market value of shares to be potentially issued to a consultant as remuneration, in the accompanying financials.

Equipment Financing Payable

Equipment Financing Payable	12 Months Ended
	May 31, 2020
Notes to Financial Statements
Equipment Financing Payable	Note 7 - Equipment Financing Payable During the year ended May 31, 2019, the Company purchased a forklift under an installment purchase plan. The loan amount is $16,500 payable in 60 monthly installment payments of $317 comprising of principal payment of $275 and interest payment of $42. As at May 31, 2020 and 2019, the balance outstanding on the loan was $12,100 and $15,210, respectively, of which $3,300 is payable within one year and the balance is payable after one year. The Company recorded an interest expense of $500 and $167, during the years ended May 31, 2020 and 2019, on the loan in the accompanying financial statements. The amount of payments due in the next five years ended May 31, are as follows: Total 2021 $ 3,300 2022 $ 3,300 2023 $ 3,300 2024 $ 2,200 2025 $ — $ 12,100

Loans Payable

Loans Payable	12 Months Ended
	May 31, 2020
Debt Disclosure [Abstract]
Loans Payable	Note 8 - Loans Payable On May 8, 2020, a commercial bank granted to the Company a loan (the “Loan”) in the amount of $12,900, which is administered under the authority and regulations of the U.S. Small Business Administration pursuant to the Paycheck Protection Program (the “PPP”) of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The Loan, which is evidenced by a note dated May 8, 2020, bears interest at an annual rate of 1.0% and matures on May 8, 2022. The Note may be prepaid without penalty, at the option of the Company, at any time prior to maturity. Proceeds from loans granted under the CARES Act are intended to be used for payroll, costs to continue employee group health care benefits, rent, utilities, and certain other qualified costs (collectively, “qualifying expenses”). The Company intends to use the loan proceeds for qualifying expenses. The Company’s borrowings under the Loan may be eligible for loan forgiveness if used for qualifying expenses incurred during the “covered period,” as defined in the CARES Act, except that the amount of loan forgiveness is limited to the amount of qualifying expenses incurred during the 8-week period commencing on the loan effective date. In addition, the amount of any loan forgiveness may be reduced if there is a decrease in the average number of full-time equivalent employees of the Company during the covered period, compared to the comparable period in the prior calendar year. The Company’s indebtedness, after any such loan forgiveness, is payable in 18 equal monthly installments commencing on November 8, 2020, with all amounts due and payable by the maturity. During the year ended May 31, 2020, a commercial bank granted to the Company a loan (the “Loan”) in the amount of $150,000, which is administered under the authority and regulations of the U.S. Small Business Administration pursuant to the Economic Injury Disaster Loan Program (the “EIDL”) of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The Loan, which is evidenced by a note dated May 18, 2020, bears interest at an annual rate of 3.75% and is payable instalments of $731 per month, beginning May 18, 2021 until May 13, 2050. The Company has to maintain a hazard insurance policy including fire, lightning, and extended coverage on all items used to secure this loan to at least 80% of the insurable value. Proceeds from loans granted under the CARES Act are intended to be used for payroll, costs to continue employee group health care benefits, rent, utilities, and certain other qualified costs (collectively, “qualifying expenses”). The Company intends to use the loan proceeds for qualifying expenses. The Company’s borrowings under the loan may be eligible for up to $10,000 of loan forgiveness. Loans Payable May 31, 2020 May 31, 2019 Paycheck Protection Program (PPP) $ 12,900 $ — Economic Injury Disaster Loan Program (EIDL) 150,000 — 162,900 — Less: Current portion (5,002 ) — Loans Payable, Non-current portion $ 157,898 $ — The amounts of principal loan payments due in the next five years ended May 31, are as follows: Total 2021 $ 5,002 2022   14,705 2023   10,101 2024   7,659 2025   7,378 Thereafter 118,055 $ 162,900

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	May 31, 2020
Equity [Abstract]
Stockholders' Equity	Note 9 – Stockholders’ Equity Shares Authorized The authorized capital of the Company consists of 100,000,000 shares of common stock, par value $0.0001 per share and 20,000,000 shares of preferred stock, par value $0.0001 per share. Preferred Stock The preferred stock may be issued from time to time in one or more series. The Board of Directors of the Company is expressly authorized to provide for the issuance of all or any of the shares of the preferred stock in one or more series, and to fix the number of shares and to determine or alter, for each such series, such voting powers, full or limited, or no voting powers and such designations, preferences, and relative, participating, optional, or other rights and such qualifications, limitations, or restrictions thereof, as shall be stated and expressed until the resolution adopted by the Board of Directors providing the issuance of such shares. The Board of Directors is also expressly authorized to increase or decrease the number of shares of any series subsequent to the issue of shares of that series. In case the number of shares of any such series shall be so decreased, the decrease shall resume the status that they had prior to the adoption of the resolution originally fixing the number of shares of such series. Common Stock During the year ended May 31, 2019, the Company issued 760,000 shares of common stock for $304,000 cash proceeds to third party investors at $0.40 per share During the year ended May 31, 2019, the Company issued 8,344 shares of common stock for $5,000 cash proceeds to a third- party investor at $0.60 per share. During the year ended May 31, 2019, the Company recorded 12,500 shares of common stock for shares earned by third party consultant for services provided to the Company. The shares were valued at $0.40 per share or $5,000, based on the recent common stock sales. The Company did not issue any shares during the year ended May 31, 2020.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	May 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10 - Commitments and Contingencies Leases As discussed in Note 2 above, the Company adopted ASU No. 2016-02, Leases The Company treats a contract as a lease when the contract conveys the right to use a physically distinct asset for a period of time in exchange for consideration, or the Company directs the use of the asset and obtains substantially all the economic benefits of the asset. These leases are recorded as right-of-use (“ROU”) assets and lease obligation liabilities for leases with terms greater than 12 months. ROU assets represent the Company’s right to use an underlying asset for the entirety of the lease term. Lease liabilities represent the Company’s obligation to make payments over the life of the lease. A ROU asset and a lease liability are recognized at commencement of the lease based on the present value of the lease payments over the life of the lease. Initial direct costs are included as part of the ROU asset upon commencement of the lease. Since the interest rate implicit in a lease is generally not readily determinable for the operating leases, the Company uses an estimated incremental borrowing rate to determine the present value of the lease payments. The incremental borrowing rate represents the rate of interest the Company would have to pay to borrow on a collateralized basis over a similar lease term to obtain an asset of similar value. The Company reviews the impairment of ROU assets consistent with the approach applied for the Company’s other long-lived assets. The Company reviews the recoverability of long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on the Company’s ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. Lease expense is recognized on a straight-line basis over the lease term, while variable lease payments are expensed as incurred. Variable payments change due to facts or circumstances occurring after the commencement date, other than the passage of time, and do not result in a remeasurement of lease liabilities. The Company’s lease agreements do not contain any residual value guarantees or restrictive covenants. Pursuant to the new standard, the Company recorded an initial lease liability of $235,748 and an initial right of use asset in the same amount. During the six months ended May 31, 2020, the Company recorded a lease expense in the amount of $87,748 for the year ended May 31, 2020. As of May 31, 2020, the lease liability balance was $203,698 and the right of use asset balance was $201,984. A lease term of three years and a discount rate of 12% was used. Supplemental balance sheet information related to leases was as follows: Assets May 31, 2020 Right of use assets $ 235,748 Accumulated reduction (33,764 ) Operating lease assets, net $ 201,984 Liabilities Lease Liabilities $ 235,748 Accumulated reduction (32,050 ) 203,698 Less: Current portion (71,896 ) Lease liability non-current $ 131,802 Maturities of operating lease liabilities were as follows as of May 31, 2020: Operating Lease Year 1 $ 92,521 Year 2 95,948 Year 3 48,831 Total 237,300 Less: Imputed interest (33,602 ) Present value of lease liabilities 203,698 Less: current portion (71,896 ) Non- current portion $ 131,802 Rent expense, prior to the signing of the new lease agreement, amounted to $47,547 and $94,869 for the years ended May 31, 2020 and 2019, respectively. Lease expense amounted to $47,117 and $0 for the years ended May 31, 2020 and 2019, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	May 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 11 – Related Party Transactions The Company’s Chief Executive Officer, from time to time, provided advances to the Company for working capital purposes. At May 31, 2020 and 2019, the Company had a payable to the officer of $2,396 and $210, respectively. These advances are due on demand and non-interest bearing.

Concentrations and Revenue Disa

Concentrations and Revenue Disaggregation	12 Months Ended
	May 31, 2020
Risks and Uncertainties [Abstract]
Concentrations and Revenue Disaggregation	Note 12 – Concentrations Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of trade accounts receivable and cash deposits, investments and cash equivalents instruments. The Company maintains its cash in bank deposits accounts. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At May 31, 2020, the Company held cash of approximately $176,210, in excess of federally insured limits. The Company has not experienced any losses in such accounts through May 31, 2020. Concentration of Revenue, Product Line, and Supplier During the years ended May 31, 2020 sales to two customers, which each represented over 10% of our total sales, aggregated to approximately 50% of the Company’s net sales at 10% and 40%. During the year ended May 31, 2019 sales to two customers represented approximately 54% of the Company’s net sales at 44% and 10%. During the year ended May 31, 2020 sales to customers outside the United States represented approximately 27% which consisted of 20% from Canada and 7% from Italy and for the year ended May 31, 2019 sales to customers outside the United States represented approximately 26% which consisted of 19% from Canada, 3% from Hong Kong and 3% from Italy. During the year ended May 31, 2020, sales by product line which each represented over 10% of sales consisted of approximately 15% from sales of hair shampoo, 40% from sales of hair shampoo and conditioner, 10% from sale of moisturizer and conditioner and 16% from sale of introductory kit (shampoo, conditioner and treatment spray). During the year ended May 31, 2019, sales by product line which each represented over 10% of sales consisted of approximately 14% from sales of hair shampoo, 34% from sales of hair shampoo and conditioner, 10% from sale of moisturizer and conditioner and 17% from sale of introductory kit (shampoo, conditioner and treatment spray). During the year ended May 31, 2020, sales by product line comprised of the following: For the Years ended Hair Care Products May 31, 2020 May 31, 2019 Shampoos and Conditioners 85 % 82 % Ancillary Products 15 % 18 % Total 100 % 100 % At May 31, 2020, accounts receivable from one customer represented approximately 69% and at May 31, 2019, accounts receivable from five customers represented approximately 94% at 30%, 23%, 14%, 14% and 13% respectively. The Company purchased inventories and products from one vendor totaling approximately $515,830 (79% of the purchases) and three vendors totaling approximately $311,500 (76% of the purchases at 38%, 27% and 11%) during the years ended May 31, 2020 and 2019, respectively.

Income Taxes

Income Taxes	12 Months Ended
	May 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 13 – Income Taxes The Company has incurred cumulative net operating losses of approximately $1,033,258 for income tax purposes as of May 31, 2020. The net operating loss carries forward for United States income taxes, which may be available to reduce future years’ taxable income. These carry forwards through May 31, 2018 will expire, if not utilized, through 2038, while carry forwards generated after May 31, 2018 may be carried forward indefinitely subject to usage limitations. Management believes that the realization of the benefits from these losses appear not more likely than not due to the Company’s limited operating history and continuing losses for United States income tax purposes. Accordingly, the Company has provided a 100% valuation allowance on the deferred tax asset to reduce the asset to zero. Management will review this valuation allowance periodically and make adjustments as necessary. The items accounting for the difference between income taxes at the effective statutory rate and the provision for income were as follows: For the Year Ended May 31, 2020 2019 Tax benefit computed at “expected” statutory rate of 34% $ (36,281 ) $ (31,500 ) State tax benefit of 9%   (15,549 ) (13,500 ) True up adjustment to tax return 74,853 — Non-deductible expenses: Stock-based compensation   — 1,500 Increase in valuation allowance   (23,023 ) 43,500 Net income tax benefit $ — $ — The Company has a deferred tax asset which is summarized as follows at: Deferred tax assets: May 31, 2020 May 31, 2019 Net operating loss carryover $ 309,977 $ 333,000 Less: valuation allowance (309,977 ) (333,000 ) Net deferred tax asset $ — $ — The Company provided a valuation allowance equal to the deferred income tax asset at May 31, 2020 and 2019 because it was not known whether future taxable income will be sufficient to utilize the loss carryforward. The increase (decrease) in the allowance was ($23,023) in fiscal 2020 and $43,500 in fiscal 2019. Additionally, the future utilization of the net operating loss carryforward to offset future taxable income may be subject to an annual limitation as a result of ownership changes that could occur in the future. If necessary, the deferred tax assets will be reduced by any carryforward that expires prior to utilization as a result of such limitations, with a corresponding reduction of the valuation allowance. The Company does not have any uncertain tax positions or events leading to uncertainty in a tax position. The Company’s 2017, 2018 and 2019 Corporate Income Tax Returns are subject to Internal Revenue Service examination.

Subsequent Event

Subsequent Event	12 Months Ended
	May 31, 2020
Subsequent Events [Abstract]
Subsequent Event	Note 14 – Subsequent Event On July 20, 2020, the Company agreed to issue 200,000 shares of its common stock valued at $16,000 to a third-party vendor for past services. The common stock was valued at its closing share price of $0.08 on July 20, 2020, the date of Company's commitment to issue common stock resulting in an expense of $16,000.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	May 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements for the years ended May 31, 2020 and 2019 have been prepared by us in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).
Going Concern	Going Concern These financials 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 $172,767 and $89,904, respectively, for the year ended May 31, 2020. Additionally, the Company has an accumulated deficit of $4,810,909 at May 31, 2020. 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, the valuation of lease liabilities and related right of use 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. Amounts are due upon order for direct sales to consumers and generally net 30 days to non-consumer customers. 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 $13,708 and $2,993 at May 31, 2020 and 2019, respectively, consist primarily of cash prepayment to vendors and for future services which will occur within a year.
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 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. See Note 12 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 $41,424 and $41,825 for the years ended May 31, 2020 and 2019, respectively.
Marketing, Selling and Advertising	Marketing, Selling and Advertising Marketing, selling and 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 ASC 820, “ Fair Value Measurements and Disclosures 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.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to the provision of ASC 740-10, “ Accounting for Income Taxes 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
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 recorded an impairment loss of $474 as a general and administrative expense in operating expenses in the accompanying financial statements, during the year ended May 31, 2020. The Company did not record any impairment loss during the year ended May 31, 2019.
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 Pursuant to ASC Topic 505-50, “ Equity Based Payments to Non-employees”,
Lease Accounting	Lease Accounting In February 2016, the FASB issued ASU No. 2016-02, Leases
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, 2020 and 2019, the Company had no potentially dilutive securities outstanding related to common stock warrants.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In November 2019, the FASB issued ASU No. 2019-08, Compensation – Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements – Share-based Consideration Payable to a Customer Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-based Payment Accounting In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes 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.

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	May 31, 2020
Receivables [Abstract]
Schedule of accounts receivable	Accounts receivable, consisted of the following: May 31, 2020 May 31, 2019 Accounts Receivable $ 184,019 $ 82,365 Less: Allowance for doubtful debts (1,818 ) (2,777 ) Total $ 182,201 $ 79,588

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	May 31, 2020
Inventory Disclosure [Abstract]
Schedule of inventory	Inventory consisted of the following: May 31, 2020 May 31, 2019 Finished Goods $ 29,839 $ 69,256 Raw Materials 258,285 195,322 Total $ 288,124 $ 264,578

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	May 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and equipment, stated at cost, consisted of the following: Estimated Life May 31, 2020 May 31, 2019 Furniture and Fixtures 5 years $ 5,759 $ 5,759 Computer Equipment 3 years 17,392 17,392 Plant Equipment 5-10 years 29,720 20,490 Less: Accumulated Depreciation (21,294 ) (10,838 ) Total $ 31,577 $ 32,803

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	May 31, 2020
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses comprised of the following: May 31, 2020 May 31, 2019 Trade Payables $ 98,608 $ 14,610 Credit Cards 10,378 14,407 Shares to be issued 18,313 — Other 1,552 3,454 Total $ 128,851 $ 32,471

Equipment Financing Payable (Ta

Equipment Financing Payable (Tables)	12 Months Ended
	May 31, 2020
Notes to Financial Statements
Schedule of Loan Payment Due	The amount of payments due in the next five years ended May 31, are as follows: Total 2021 $ 3,300 2022 $ 3,300 2023 $ 3,300 2024 $ 2,200 2025 $ — $ 12,100

Loans Payable (Tables)

Loans Payable (Tables)	12 Months Ended
	May 31, 2020
Disclosure Loans Payable Tables Abstract
Schedule of Loan Payable	The Company’s borrowings under the loan may be eligible for up to $10,000 of loan forgiveness. Loans Payable May 31, 2020 May 31, 2019 Paycheck Protection Program (PPP) $ 12,900 $ — Economic Injury Disaster Loan Program (EIDL) 150,000 — 162,900 — Less: Current portion (5,002 ) — Loans Payable, Non-current portion $ 157,898 $ —
Schedule of loan payments due in the next five years	The amounts of principal loan payments due in the next five years ended May 31, are as follows: Total 2021 $ 5,002 2022   14,705 2023   10,101 2024   7,659 2025   7,378 Thereafter 118,055 $ 162,900

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	May 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of Supplemental balance sheet information	Supplemental balance sheet information related to leases was as follows: Assets May 31, 2020 Right of use assets $ 235,748 Accumulated reduction (33,764 ) Operating lease assets, net $ 201,984 Liabilities Lease Liabilities $ 235,748 Accumulated reduction (32,050 ) 203,698 Less: Current portion (71,896 ) Lease liability non-current $ 131,802
Schedule of future minimum rental payments required under operating lease	Maturities of operating lease liabilities were as follows as of May 31, 2020: Operating Lease Year 1 $ 92,521 Year 2 95,948 Year 3 48,831 Total 237,300 Less: Imputed interest (33,603 ) Present value of lease liabilities 203,697 Less: current portion (71,896 ) Non- current portion $ 131,801

Concentrations and Revenue Aggr

Concentrations and Revenue Aggregation (Tables)	12 Months Ended
	May 31, 2020
Concentrations And Revenue Aggregation
Schedule of Sales by Product Line	During the year ended May 31, 2020, sales by product line comprised of the following: For the Years ended Hair Care Products May 31, 2020 May 31, 2019 Shampoos and Conditioners 85 % 82 % Ancillary Products 15 % 18 % Total 100 % 100 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	May 31, 2020
Disclosure Income Taxes Tables Abstract
Schedule of effective statutory rate and the provision for income	The items accounting for the difference between income taxes at the effective statutory rate and the provision for income were as follows: For the Year Ended May 31, 2020 2019 Tax benefit computed at “expected” statutory rate of 34% $ (36,281 ) $ (31,500 ) State tax benefit of 9%   (15,549 ) (13,500 ) True up adjustment to tax return 74,853 — Non-deductible expenses: Stock-based compensation   — 1,500 Increase in valuation allowance   (23,023 ) 43,500 Net income tax benefit $ — $ —
Schedule of deferred tax asset	Deferred tax assets: May 31, 2020 May 31, 2019 Net operating loss carryover $ 309,977 $ 333,000 Less: valuation allowance (309,977 ) (333,000 ) Net deferred tax asset $ — $ —

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Accounting Policies [Abstract]
Net loss	$ 172,767	$ 149,975
Net Cash used in Operations	89,704	175,040
Accumulated deficit	4,810,909	4,638,142
Prepaid expenses and other current assets	13,708	2,993
Shipping costs	$ 41,424	$ 41,825

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	May 31, 2020	May 31, 2019
Receivables [Abstract]
Accounts receivable	$ 184,019	$ 82,365
Less: Allowance for bad debts	(1,818)	(2,777)
Accounts receivable, net	$ 182,201	$ 79,588

Accounts Receivable (Details Na

Accounts Receivable (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Receivables [Abstract]
Bad debt expense	$ (959)	$ 5,452

Inventory (Details)

Inventory (Details) - USD ($)	May 31, 2020	May 31, 2019
Inventory Disclosure [Abstract]
Finished goods	$ 29,839	$ 69,256
Raw materials	258,285	195,322
Inventory, net	$ 288,124	$ 264,578

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Inventory Disclosure [Abstract]
Inventory held at third party locations	$ 556	$ 13,176
Write Down of Inventory for Obsolescence which is included in Cost of Sales		$ (1,551)

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Less: Accumulated depreciation	$ (21,294)	$ (10,838)
Property and equipment net	$ 31,577	32,803
Furniture and Fixtures [Member]
Estimated life	5 years
Property and equipment gross	$ 5,759	5,759
Computer Equipment [Member]
Estimated life	3 years
Property and equipment gross	$ 17,392	17,392
Furniture and Fixtures [Member]
Property and equipment gross	$ 29,720	$ 20,490
Furniture and Fixtures [Member] | Minimum [Member]
Estimated life	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Estimated life	10 years

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Property and Equipment (Textual)
Depreciation expense	$ 10,456	$ 5,933

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($)	May 31, 2020	May 31, 2019
Payables and Accruals [Abstract]
Trade Payables	$ 98,608	$ 14,610
Credit Cards	10,378	14,407
Shares to be issued	18,313
Other	1,522	3,454
Accounts Payable and Accrued Expenses, net	$ 128,851	$ 32,471

Equipment Financing Payable (De

Equipment Financing Payable (Details) - USD ($)	May 31, 2020	May 31, 2019
Notes to Financial Statements
2021	$ 3,300	$ 3,300
2022		3,300
2023		3,300
2024		2,200
2025
Total		$ 12,100

Loans Payable (Details)

Loans Payable (Details) - USD ($)	May 31, 2020	May 31, 2019
Loan Payable	$ 162,900
Less: Current portion	(5,002)
Loans Payable, Non-current portion	157,898
Paycheck Protection Program [Member]
Loan Payable	12,900
Economic Injury Disaster Loan Program [Member]
Loan Payable	$ 150,000

Loans Payable (Details 2)

Loans Payable (Details 2) - USD ($)	May 31, 2020	May 31, 2019
Loans Payable [Abstract]
2021	$ 5,002
2022	14,705
2023	10,101
2024	7,659
2025	7,378
Thereafter	118,055
Total	$ 162,900

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - $ / shares	May 31, 2020	May 31, 2019
Stockholders' Equity (Textual)
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Par Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares, Issued	41,285,881	41,285,881
Common Stock, Shares, Outstanding	41,285,881	41,285,881
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Par Value Per Share	$ 0.0001	$ 0.0001

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)	May 31, 2020	May 31, 2019
Schedule of Future minimum rental payments for operating lease
1 Year	$ 92,521
2 Years	95,948
3 Years	48,831
Total	237,300
Less: Imputed interest	(33,603)
Present value of lease liabilities	203,697
Less: current portion	(71,896)
Non- current portion	$ 131,801

Commitments and Contingencies_3

Commitments and Contingencies (Details Narrative)	12 Months Ended
	May 31, 2020USD ($)
Commitments and Contingencies (Textual)
Lease agreement, description	The Company has a lease agreement in connection with its office and warehouse facility in California under an operating lease which expired in October 2019. On December 1, 2019, the Company signed an extension of the lease for 3 years. The rent will be $7,567.34 per month for the first year and increase by a certain amount each year.
Lease agreement period	3 years
Monthly base rent	$ 7,567

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	May 31, 2020	May 31, 2019
Related Party Transactions (Textual)
Amount payable to officers	$ 2,396	$ 210

Concentrations and Revenue Ag_2

Concentrations and Revenue Aggregation (Details Narrative)	12 Months Ended
	May 31, 2020USD ($)CustomerVendor	May 31, 2019USD ($)CustomerVendor
Concentrations (Textual)
Amount of FDIC	$ 250,000
Held in cash	$ 176,210
Sales Revenue, Net [Member]
Concentrations (Textual)
Number of customers | Customer	2	2
Concentration risk percentage	50.00%	54.00%
Sales Revenue, Net [Member] | Outside UNITED STATES [Member]
Concentrations (Textual)
Concentration risk percentage	27.00%	26.00%
Sales Revenue, Net [Member] | CANADA [Member]
Concentrations (Textual)
Concentration risk percentage	20.00%	19.00%
Sales Revenue, Net [Member] | Italy [Member]
Concentrations (Textual)
Concentration risk percentage	7.00%	3.00%
Sales Revenue, Net [Member] | Hong Kong [Member]
Concentrations (Textual)
Concentration risk percentage		3.00%
Sales Revenue, Net [Member] | Customer One [Member]
Concentrations (Textual)
Concentration risk percentage	10.00%	44.00%
Sales Revenue, Net [Member] | Customer Two [Member]
Concentrations (Textual)
Concentration risk percentage	40.00%	10.00%
Accounts Receivable [Member]
Concentrations (Textual)
Number of customers | Customer	1	5
Concentration risk percentage	69.00%	94.00%
Accounts Receivable [Member] | Customer One [Member]
Concentrations (Textual)
Concentration risk percentage	69.00%	30.00%
Accounts Receivable [Member] | Customer Two [Member]
Concentrations (Textual)
Concentration risk percentage		23.00%
Accounts Receivable [Member] | Customer Three [Member]
Concentrations (Textual)
Concentration risk percentage		14.00%
Accounts Receivable [Member] | Customer Four [Member]
Concentrations (Textual)
Concentration risk percentage		14.00%
Accounts Receivable [Member] | Customer Five [Member]
Concentrations (Textual)
Concentration risk percentage		13.00%
Vendors [Member]
Concentrations (Textual)
Number of vendors | Vendor	1	3
Purchased inventories and products	$ 515,830	$ 311,500
Percentage of purchases	79.00%	76.00%
Vendors [Member] | Vendors One [Member]
Concentrations (Textual)
Percentage of purchases		38.00%
Vendors [Member] | Vendors Two [Member]
Concentrations (Textual)
Percentage of purchases		27.00%
Vendors [Member] | Vendors Three [Member]
Concentrations (Textual)
Percentage of purchases		11.00%

Concentrations and Revenue Ag_3

Concentrations and Revenue Aggregation (Details) - Sales Revenue, Net [Member]	12 Months Ended
	May 31, 2020	May 31, 2019
Sales, Percent	50.00%	54.00%
Shampoos and Conditioners [Member]
Sales, Percent	85.00%	82.00%
Ancillary Products [Member]
Sales, Percent	15.00%	18.00%
Product [Member]
Sales, Percent	100.00%	100.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	May 31, 2020	May 31, 2019
Disclosure Income Taxes Details Abstract
Tax benefit computed at "expected" statutory rate of 34%	$ (36,281)	$ (31,500)
State tax benefit of 9%	(15,549)	(13,500)
True up adjustment to tax return	74,853
Non-deductible expenses: Stock-based compensation		1,500
Increase in valuation allowance	(23,023)	43,500
Net income tax benefit

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	May 31, 2020	May 31, 2019
Disclosure Income Taxes Details Abstract
Net operating loss carryover	$ 309,977	$ 333,000
Less: valuation allowance	(309,977)	(333,000)
Net deferred tax asset

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	May 31, 2020USD ($)
Disclosure Income Taxes Details Abstract
Net Operating Loss Carryforward	$ 1,033,258