AXIL Brands (AXIL) 10-Q 13 Oct 21 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Aug. 31, 2021	Oct. 04, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Aug. 31, 2021
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--05-31
Entity File Number	333-220846
Entity Registrant Name	Reviv3 Procare Company
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
Entity Address, City or Town	El Monte
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91731
City Area Code	(888)
Local Phone Number	638-8883
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	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		41,945,881

CONDENSED BALANCE SHEETS (Unaud

CONDENSED BALANCE SHEETS (Unaudited) - USD ($)	Aug. 31, 2021	May 31, 2021
CURRENT ASSETS
Cash	$ 522,700	$ 496,937
Accounts receivable, net	96,347	90,877
Inventory, net	257,340	450,978
Prepaid expenses and other current assets	0	2,430
Total Current Assets	876,387	1,041,222
OTHER ASSETS
Inventory, non-current	39,874	39,874
Property and equipment, net	34,670	37,016
Deposits	16,277	16,277
Right of use assets, net	108,574	128,375
Total Other Assets	199,395	221,542
TOTAL ASSETS	1,075,782	1,262,764
CURRENT LIABILITIES
Accounts payable and accrued expenses	380,506	458,962
Customer deposits	16,818	106,949
Due to related party	62,574	54,304
Equipment payable, current	3,300	3,300
Loan payable, current	15,379	4,261
Lease liability, current	88,065	84,635
Total Current Liabilities	566,642	712,411
LONG-TERM LIABILITIES
Equipment payable	4,675	5,500
Loan payable	150,921	152,039
Lease liability, non-current	23,935	47,166
Total Long-Term Liabilities	179,531	204,705
Total Liabilities	746,173	917,116
Commitments and contingencies (see Note 10)
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; 41,945,881 shares issued, issuable and outstanding	4,195	4,195
Additional paid-in capital	5,450,117	5,450,117
Accumulated deficit	(5,124,703)	(5,108,664)
Total Stockholders’ Equity	329,609	345,648
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,075,782	$ 1,262,764

CONDENSED BALANCE SHEETS (Una_2

CONDENSED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Aug. 31, 2021	May 31, 2021
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, Outstanding	41,945,881	41,945,881
Common Stock, Shares, Issued	41,945,881	41,945,881

CONDENSED STATEMENT OF OPERATIO

CONDENSED STATEMENT OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Income Statement [Abstract]
Sales	$ 839,272	$ 268,454
Cost of sales	363,896	136,259
Gross profit	475,376	132,195
OPERATING EXPENSES
Marketing and selling expenses	351,622	70,976
Compensation and related taxes	10,831	7,968
Professional and consulting expenses	63,868	58,110
General and administrative	63,529	63,181
Total Operating Expenses	489,850	200,235
LOSS FROM OPERATIONS	(14,474)	(68,040)
OTHER INCOME (EXPENSE):
Interest income	11	7
Interest expense and other finance charges	(1,576)	(1,236)
Other Income (Expense), Net	(1,565)	(1,229)
LOSS BEFORE PROVISION FOR INCOME TAXES	(16,039)	(69,269)
Provision for income taxes
NET LOSS	$ (16,039)	$ (69,269)
NET LOSS PER COMMON SHARE – Basic and diluted	$ 0	$ 0
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING
Basic and diluted	41,945,881	41,377,185

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at May. 31, 2020		$ 4,129	$ 5,311,383	$ (4,810,909)	$ 504,603
Beginning balance, Shares at May. 31, 2020		41,285,881
Net loss				(69,269)	(69,269)
Ending balance, value at Aug. 31, 2020		$ 4,149	5,327,363	(4,880,178)	451,334
Ending balance, Shares at Aug. 31, 2020		41,485,881
Shares issued for services		$ 20	15,980		16,000
Shares issued for services, Shares		200,000
Beginning balance, value at May. 31, 2021		$ 4,195	5,450,117	(5,108,664)	345,648
Beginning balance, Shares at May. 31, 2021		41,945,881
Net loss				(16,039)	(16,039)
Ending balance, value at Aug. 31, 2021		$ 4,195	$ 5,450,117	$ (5,124,703)	$ 329,609
Ending balance, Shares at Aug. 31, 2021		41,945,881

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (16,039)	$ (69,269)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	2,346	2,564
Bad debts	2,316	574
Stock based compensation		16,000
Non-cash lease expense		857
Change in operating assets and liabilities:
Accounts receivable	(7,786)	112,831
Inventory	193,638	(217,626)
Prepaid expenses and other current assets	2,430	3,017
Accounts payable and accrued expenses	(78,458)	204,543
Customer deposits	(90,130)	(35,335)
NET CASH PROVIDED BY OPERATING ACTIVITIES	8,317	18,156
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment		(12,984)
NET CASH USED IN INVESTING ACTIVITIES		(12,984)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loan payable	10,000
Repayment of equipment financing	(825)	(825)
Advances from a related party	8,271	9,565
NET CASH PROVIDED BY FINANCING ACTIVITIES	17,446	8,740
NET INCREASE IN CASH	25,763	13,912
CASH – Beginning of period	496,937	409,031
CASH – End of period	522,700	422,943
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest	500	125
Income taxes

Organization

Organization	3 Months Ended
	Aug. 31, 2021
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	3 Months Ended
	Aug. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 2 – Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The unaudited financial statements for the three months ended August 31, 2021, and 2020 have been prepared by us pursuant to the rules and regulations of the Securities and Exchange Commission. In the opinion of the management, all adjustments necessary to present fairly our financial position, results of operations, and cash flows as of August 31, 2021, and 2020, and for the periods then ended, have been made. Those adjustments consist of normal and recurring adjustments. Certain information and note disclosures normally included in our annual financial statements prepared in accordance with generally accepted accounting principles have been omitted. The unaudited financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s annual report on Form 10-K for the year ended May 31, 2021. The results of operations for the three months ended August 31, 2021 are not necessarily indicative of the results to be expected for the full year. Risk and Uncertainty Concerning COVID-19 Pandemic In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States and the World. We are currently monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread. All of our Chinese facilities were temporarily closed for a period of time. Most of these facilities have been reopened since July 2020. Depending on the progression of the outbreak, our ability to obtain necessary supplies and ship finished products to customers may be partly or completely disrupted globally. Also, our ability to maintain appropriate labor levels could be disrupted. If the coronavirus continues to progress, it could have a material negative impact on our results of operations and cash flow, in addition to the impact on its employees. We have concluded that while it is reasonably possible that the virus could have a negative impact on the results of operations, the specific impact is not readily determinable as of the date of these financial statements. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. Management is focused on growing the Company’s existing products offering, as well as its customer base, to increase its revenues. The Company cannot give assurance that it can increase its cash balances or limit its cash consumption and thus maintain sufficient cash balances for its planned operations or future acquisitions. Future business demands may lead to cash utilization at levels greater than recently experienced. The Company may need to raise additional capital in the future. However, the Company cannot assure that it will be able to raise additional capital on acceptable terms, or at all. Subject to the foregoing, management believes that the Company has sufficient capital and liquidity to fund its operations for at least one year from the date of issuance of the accompanying financial statements. Going Concern As reflected in the accompanying financial statements, the Company had a net loss of $ 16,039 69,269 5,124,703 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 and classifications, the useful life of property and equipment, the valuation of deferred tax assets, the value of stock-based compensation, valuation of lease liabilities and related right of use assets 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. 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 $ 0 2,430 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 The Company follows Accounting Standards Codification (“ASC”) 606, Revenue From Contracts With Customers. This revenue recognition standard 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 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 shipping fees. 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 $ 71,677 12,621 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 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. 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 loss during the three months ended August 31, 2021 and 2020. 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 non-employee services received in exchange for an award of equity instruments over the period the employee or non-employee 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, non-employee and director services received in exchange for an award based on the grant-date fair value of the award. 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 August 31, 2021 and 2020, the Company had no potentially dilutive securities outstanding related to common stock. Lease Accounting In February 2016, the FASB issued ASU No. 2016-02, Leases The Company renewed lease for its corporate headquarters commencing December 1, 2019, under lease agreements classified as an operating lease. Please see Note 10 – “Leases” below for more information about the Company’s leases. Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity 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	3 Months Ended
	Aug. 31, 2021
Credit Loss [Abstract]
Accounts Receivable	Note 3 – Accounts Receivable Accounts receivable, consisted of the following: Schedule of accounts receivable August 31, 2021 May 31, 2021 Accounts Receivable $ 101,542 $ 93,756 Less: Allowance for doubtful debts (5,195 ) (2,879 ) Accounts receivable, net $ 96,347 $ 90,877 The Company recorded bad debt expense of $ 2,316 574

Inventory

Inventory	3 Months Ended
	Aug. 31, 2021
Inventory Disclosure [Abstract]
Inventory	Note 4 – Inventory Inventory consisted of the following: Schedule of Inventory August 31, 2021 May 31, 2021 Finished Goods $ 272,852 $ 15,056 Raw Materials $ 24,362 $ 475,796 Inventory, net $ 297,214 $ 490,852 Less: Inventory, non-current $ (39,874 ) $ (39,874 ) Current Inventory $ 257,340 $ 450,978 At August 31, 2021 and May 31, 2021, inventory held at third party locations amounted to $ 11,902 23,401 As of August 31, 2021 and May 31, 2021, the Company had an allowance of $ 19,156

Property and Equipment

Property and Equipment	3 Months Ended
	Aug. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 5 – Property and Equipment Property and equipment, stated at cost, consisted of the following: Schedule of Property and Equipment Estimated Life August 31, 2021 May 31, 2021 Furniture and Fixtures 5 years $ 5,759 $ 5,759 Computer Equipment 3 years 17,392 17,392 Plant Equipment 5 10 years 45,128 45,128 Less:Accumulated Depreciation (33,609 ) (31,263 ) Property and equipment, net $ 34,670 $ 37,016 Depreciation expense amounted to $ 2,346 2,564

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	3 Months Ended
	Aug. 31, 2021
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: Schedule of Accounts Payable and Accrued Expenses August 31, 2021 May 31, 2021 Trade Payables $ 366,106 $ 436,138 Credit Cards 5,476 11,115 Other 8,924 11,709 Accounts Payable and Accrued Expenses, net $ 380,506 $ 458,962

Equipment Payable

Equipment Payable	3 Months Ended
	Aug. 31, 2021
Equipment Payable
Equipment Payable	Note 7 – Equipment 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 August 31, 2021 and May 31, 2021, the balance outstanding on the loan was $ 7,975 8,800 125 125 The amounts of loan payments due in the next five years ended August 31, are as follows: Schedule of Loan Payment Due Total 2022 $ 3,300 2023 $ 3,300 2024 $ 1,375 Equipment Payable, Net $ 7,975

Loan Payable

Loan Payable	3 Months Ended
	Aug. 31, 2021
Debt Disclosure [Abstract]
Loan Payable	Note 8 – Loan Payable During the year ended May 31, 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 was evidenced by a note dated May 8, 2020, bore interest at an annual rate of 1.0% and matured 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. The Company did not pay any installment of the loan and recorded an accrued interest of $120 on the loan during the year ended May 31, 2021. On March 19, 2021 the loan was forgiven by the US Small Business Administration and the Company recorded a gain on debt forgiveness of $13,020 in the accompanying financials for the forgiveness of principal amount of $12,900 and accrued interest of $120. 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 installments 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. During the three months ended August 31, 2021, the Company received additional $10,000 under the program. The Company recorded an accrued interest of $7,374 and $5,923, as of August 31, 2021 and May 31, 2021, respectively. The Company has not paid any installment of the loan as of August 31, 2021. On February 7, 2021, a commercial bank granted to the Company a loan (the “Loan”) in the amount of $6,300, which is administered under the authority and regulations of the U.S. Small Business Administration pursuant to the Second Draw 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 February 7, 2021, bears interest at an annual rate of 1.0% and matures on February 6, 2026. 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. The Company’s indebtedness, after any such loan forgiveness, is payable in 54 equal monthly installments commencing on September 7, 2021, with all amounts due and payable by the maturity. Schedule of Loan Payable August 31, May 31, 2021 2021 Second Draw Paycheck Protection Program (PPP- 2) $ 6,300 $ 6,300 Economic Injury Disaster Loan Program (EIDL) $ 160,000 $ 150,000 Total $ 166,300 $ 156,300 Less: Current portion $ (15,379 ) $ (4,261 ) Non-current portion $ 150,921 $ 152,039 The amounts of loan payments due in the next five years ended August 31, are as follows: Schedule of loan payments due in the next five years Total 2022 $ 15,379 2023 $ 4,552 2024 $ 4,686 2025 $ 4,825 2026 $ 4,248 Thereafter $ 132,610 Total $ 166,300

Stockholders_ Equity

Stockholders’ Equity	3 Months Ended
	Aug. 31, 2021
Equity [Abstract]
Stockholders’ Equity	Note 9 – Stockholders’ Equity Shares Authorized The authorized capital of the Company consists of 100,000,000 0.0001 20,000,000 0.0001 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 As of August 31, 2021, 41,945,881 No shares were issued during the three month period ended August 31, 2021. During the three month period ended August 31, 2020, the Company issued 200,000 16,000

Commitments and contingencies

Commitments and contingencies	3 Months Ended
	Aug. 31, 2021
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 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 7,567 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 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 three months ended August 31, 2021 and 2020, the Company recorded a lease expense in the amount of $23,559 and $23,559, respectively. As of August 31, 2021, the lease liability balance was $112,000 and the right of use asset balance was $108,574. A lease term of three years and a discount rate of 12% was used. Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental balance sheet information Assets August 31, 2021 Right of use assets $ 235,748 Accumulated reduction (127,175 ) Operating lease assets, net $ 108,574 Liabilities Lease liability $ 235,748 Accumulated reduction (123,748 ) Total lease liability, net 112,000 Current portion (88,065 ) Non-current portion $ 23,935 Maturities of operating lease liabilities were as follows as of August 31, 2021: Schedule of future minimum rental payments required under operating lease Operating Lease Year 1 $ 96,805 Year 2 24,415 Total 121,220 Less: Imputed interest (9,220 ) Present value of lease liabilities $ 112,000 Contingencies On November 23, 2020, the Company was served a copy of a complaint filed by Jacksonfill, LLC in the Fourth Circuit Court for Duval County, Florida. The complaint alleges breach of Agreement for non-payments for certain products against the Company. The allegations arise from alleged discrepancies discovered by the Company in the manufacturing of certain product. The Company has retained counsel and intends to vigorously defend the allegations. The product was delivered to the Company. However, the Company believes that the product was defective. The amount of the claim of $204,182 has been recorded as accounts payable, in the accompanying financial statements as of August 31, 2021.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Aug. 31, 2021
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 August 31, 2021 and 2020, the Company had a payable to the officer of $62,574 and $54,304, respectively. These advances are due on demand and non-interest bearing.

Concentrations

Concentrations	3 Months Ended
	Aug. 31, 2021
Risks and Uncertainties [Abstract]
Concentrations	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 $ 250,000 253,694 224,395 Concentration of Revenue, Product Line, and Supplier During the three months ended August 31, 2021 sales to two 48% 14% 34% three 63% 11% 12% 40% During the three months ended August 31, 2021 sales to customers outside the United States represented approximately 9% 26% During the three months ended August 31, 2021, sales by product line which each represented over 10% of sales consisted of approximately 11% from sales of hair shampoo, 34% from sales of hair shampoo and conditioner and 35% from sale of introductory kit (shampoo, conditioner and treatment spray). During the three months ended August 31, 2020, sales by product lines which each represented over 10% of sales consisted of approximately 22% from sale of introductory kit (shampoo, conditioner and treatment spray), 12% from prep cleanser and shampoo and 39% from sale of fragrance shampoo and conditioner. During the three months ended August 31, sales by product line comprised of the following: Schedule of Sales by Product Line For the Three Months ended Hair Care Products August 31, 2021 August 31, 2020 Shampoos and Conditioners 91 % 86 % Ancillary Products 9 % 14 % Total 100 % 100 % At August 31, 2021, accounts receivable from five 86% 11% 12% 14% 23% 26% four 83% 11% 12% 25% 35% The Company purchased inventories and products from two 39,802 87% one 250,514 86%

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Aug. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The unaudited financial statements for the three months ended August 31, 2021, and 2020 have been prepared by us pursuant to the rules and regulations of the Securities and Exchange Commission. In the opinion of the management, all adjustments necessary to present fairly our financial position, results of operations, and cash flows as of August 31, 2021, and 2020, and for the periods then ended, have been made. Those adjustments consist of normal and recurring adjustments. Certain information and note disclosures normally included in our annual financial statements prepared in accordance with generally accepted accounting principles have been omitted. The unaudited financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s annual report on Form 10-K for the year ended May 31, 2021. The results of operations for the three months ended August 31, 2021 are not necessarily indicative of the results to be expected for the full year.
Risk and Uncertainty Concerning COVID-19 Pandemic	Risk and Uncertainty Concerning COVID-19 Pandemic In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States and the World. We are currently monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread. All of our Chinese facilities were temporarily closed for a period of time. Most of these facilities have been reopened since July 2020. Depending on the progression of the outbreak, our ability to obtain necessary supplies and ship finished products to customers may be partly or completely disrupted globally. Also, our ability to maintain appropriate labor levels could be disrupted. If the coronavirus continues to progress, it could have a material negative impact on our results of operations and cash flow, in addition to the impact on its employees. We have concluded that while it is reasonably possible that the virus could have a negative impact on the results of operations, the specific impact is not readily determinable as of the date of these financial statements. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. Management is focused on growing the Company’s existing products offering, as well as its customer base, to increase its revenues. The Company cannot give assurance that it can increase its cash balances or limit its cash consumption and thus maintain sufficient cash balances for its planned operations or future acquisitions. Future business demands may lead to cash utilization at levels greater than recently experienced. The Company may need to raise additional capital in the future. However, the Company cannot assure that it will be able to raise additional capital on acceptable terms, or at all. Subject to the foregoing, management believes that the Company has sufficient capital and liquidity to fund its operations for at least one year from the date of issuance of the accompanying financial statements.
Going Concern	Going Concern As reflected in the accompanying financial statements, the Company had a net loss of $ 16,039 69,269 5,124,703
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 and classifications, the useful life of property and equipment, the valuation of deferred tax assets, the value of stock-based compensation, valuation of lease liabilities and related right of use assets 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 $ 0 2,430
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 The Company follows Accounting Standards Codification (“ASC”) 606, Revenue From Contracts With Customers. This revenue recognition standard 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 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 shipping fees.
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 $ 71,677 12,621
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 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.
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 loss during the three months ended August 31, 2021 and 2020.
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 non-employee services received in exchange for an award of equity instruments over the period the employee or non-employee 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, non-employee and director services received in exchange for an award based on the grant-date fair value of the award.
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 August 31, 2021 and 2020, the Company had no potentially dilutive securities outstanding related to common stock.
Lease Accounting	Lease Accounting In February 2016, the FASB issued ASU No. 2016-02, Leases The Company renewed lease for its corporate headquarters commencing December 1, 2019, under lease agreements classified as an operating lease. Please see Note 10 – “Leases” below for more information about the Company’s leases.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity 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)	3 Months Ended
	Aug. 31, 2021
Credit Loss [Abstract]
Schedule of accounts receivable	Accounts receivable, consisted of the following: Schedule of accounts receivable
Accounts Receivable	August 31, 2021 May 31, 2021 Accounts Receivable $ 101,542 $ 93,756 Less: Allowance for doubtful debts (5,195 ) (2,879 ) Accounts receivable, net $ 96,347 $ 90,877

Inventory (Tables)

Inventory (Tables)	3 Months Ended
	Aug. 31, 2021
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consisted of the following: Schedule of Inventory
Inventory	August 31, 2021 May 31, 2021 Finished Goods $ 272,852 $ 15,056 Raw Materials $ 24,362 $ 475,796 Inventory, net $ 297,214 $ 490,852 Less: Inventory, non-current $ (39,874 ) $ (39,874 ) Current Inventory $ 257,340 $ 450,978

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Aug. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment, stated at cost, consisted of the following: Schedule of Property and Equipment
Property and Equipment	Estimated Life August 31, 2021 May 31, 2021 Furniture and Fixtures 5 years $ 5,759 $ 5,759 Computer Equipment 3 years 17,392 17,392 Plant Equipment 5 10 years 45,128 45,128 Less:Accumulated Depreciation (33,609 ) (31,263 ) Property and equipment, net $ 34,670 $ 37,016

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	3 Months Ended
	Aug. 31, 2021
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses comprised of the following: Schedule of Accounts Payable and Accrued Expenses
Accounts Payable and Accrued Expenses	August 31, 2021 May 31, 2021 Trade Payables $ 366,106 $ 436,138 Credit Cards 5,476 11,115 Other 8,924 11,709 Accounts Payable and Accrued Expenses, net $ 380,506 $ 458,962

Equipment Payable (Tables)

Equipment Payable (Tables)	3 Months Ended
	Aug. 31, 2021
Equipment Payable
Schedule of Loan Payment Due	The amounts of loan payments due in the next five years ended August 31, are as follows: Schedule of Loan Payment Due
Equipment Payable	Total 2022 $ 3,300 2023 $ 3,300 2024 $ 1,375 Equipment Payable, Net $ 7,975

Loan Payable (Tables)

Loan Payable (Tables)	3 Months Ended
	Aug. 31, 2021
Debt Disclosure [Abstract]
Schedule of Loan Payable	Schedule of Loan Payable
Loans Payable	August 31, May 31, 2021 2021 Second Draw Paycheck Protection Program (PPP- 2) $ 6,300 $ 6,300 Economic Injury Disaster Loan Program (EIDL) $ 160,000 $ 150,000 Total $ 166,300 $ 156,300 Less: Current portion $ (15,379 ) $ (4,261 ) Non-current portion $ 150,921 $ 152,039
Schedule of loan payments due in the next five years	The amounts of loan payments due in the next five years ended August 31, are as follows: Schedule of loan payments due in the next five years
Loans Payable (Details 2)	Total 2022 $ 15,379 2023 $ 4,552 2024 $ 4,686 2025 $ 4,825 2026 $ 4,248 Thereafter $ 132,610 Total $ 166,300

Commitments and contingencies (

Commitments and contingencies (Tables)	3 Months Ended
	Aug. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Supplemental balance sheet information	Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental balance sheet information
Commitments and Contingencies	Assets August 31, 2021 Right of use assets $ 235,748 Accumulated reduction (127,175 ) Operating lease assets, net $ 108,574 Liabilities Lease liability $ 235,748 Accumulated reduction (123,748 ) Total lease liability, net 112,000 Current portion (88,065 ) Non-current portion $ 23,935
Schedule of future minimum rental payments required under operating lease	Maturities of operating lease liabilities were as follows as of August 31, 2021: Schedule of future minimum rental payments required under operating lease
Commitments and Contingencies (Details 2)	Operating Lease Year 1 $ 96,805 Year 2 24,415 Total 121,220 Less: Imputed interest (9,220 ) Present value of lease liabilities $ 112,000

Concentrations (Tables)

Concentrations (Tables)	3 Months Ended
	Aug. 31, 2021
Risks and Uncertainties [Abstract]
Schedule of Sales by Product Line	During the three months ended August 31, sales by product line comprised of the following: Schedule of Sales by Product Line
Concentrations	For the Three Months ended Hair Care Products August 31, 2021 August 31, 2020 Shampoos and Conditioners 91 % 86 % Ancillary Products 9 % 14 % Total 100 % 100 %

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	May 31, 2021
Net Loss	$ 16,039	$ 69,269
Accumulated Deficit	5,124,703		$ 5,108,664
Prepaid Expense and Other Current Assets	0		$ 2,430
Marketing and Selling Expense	351,622	70,976
Customer [Member]
Marketing and Selling Expense	$ 71,677	$ 12,621

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	Aug. 31, 2021	May 31, 2021
Credit Loss [Abstract]
Accounts Receivable	$ 101,542	$ 93,756
Less: Allowance for doubtful debts	(5,195)	(2,879)
Accounts receivable, net	$ 96,347	$ 90,877

Accounts Receivable (Details Na

Accounts Receivable (Details Narrative) - USD ($)	3 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Credit Loss [Abstract]
Bad Debt Expenses	$ 2,316	$ 574

Inventory (Details)

Inventory (Details) - USD ($)	Aug. 31, 2021	May 31, 2021
Inventory Disclosure [Abstract]
Finished Goods	$ 272,852	$ 15,056
Raw Materials	24,362	475,796
Inventory, net	297,214	490,852
Less: Inventory, non-current	(39,874)	(39,874)
Current Inventory	$ 257,340	$ 450,978

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	Aug. 31, 2021	May 31, 2021
Inventory Disclosure [Abstract]
Inventory Held at Third Party Location	$ 11,902	$ 23,401
Inventory Valuation Reserves	$ 19,156	$ 19,156

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended
	Aug. 31, 2021	May 31, 2021
Property, Plant and Equipment [Line Items]
Plant Equipment	$ 45,128	$ 45,128
Less:Accumulated Depreciation	(33,609)	(31,263)
Property and equipment, net	34,670	37,016
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Plant Equipment	$ 5,759	5,759
Property, Plant and Equipment, Useful Life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Plant Equipment	$ 17,392	$ 17,392
Property, Plant and Equipment, Useful Life	3 years
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation	$ 2,346	$ 2,564

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($)	Aug. 31, 2021	May 31, 2021
Payables and Accruals [Abstract]
Trade Payables	$ 366,106	$ 436,138
Credit Cards	5,476	11,115
Other	8,924	11,709
Accounts Payable and Accrued Expenses, net	$ 380,506	$ 458,962

Equipment Payable (Details)

Equipment Payable (Details) - USD ($)	Aug. 31, 2021	May 31, 2021
Equipment Payable
2022	$ 3,300	$ 3,300
2023	3,300
2024	1,375
Equipment Payable, Net	$ 7,975	$ 8,800

Equipment Payable (Details Narr

Equipment Payable (Details Narrative) - USD ($)	3 Months Ended
	Aug. 31, 2021	Aug. 31, 2020	May 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Equipment Financing Payable	$ 7,975		$ 8,800
Interest Expense	1,576	$ 1,236
Consultant [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Interest Expense	$ 125	$ 125

Loans Payable (Details)

Loans Payable (Details) - USD ($)	Aug. 31, 2021	May 31, 2021
Guarantor Obligations [Line Items]
Total	$ 166,300	$ 156,300
Less: Current portion	(15,379)	(4,261)
Non-current portion	150,921	152,039
Paycheck Protection Program 2 [Member]
Guarantor Obligations [Line Items]
Total	6,300	6,300
Economic Injury Disaster Loan Program [Member]
Guarantor Obligations [Line Items]
Total	$ 160,000	$ 150,000

Loans Payable (Details 2)

Loans Payable (Details 2) - USD ($)	Aug. 31, 2021	May 31, 2021
Debt Disclosure [Abstract]
2022	$ 15,379
2023	4,552
2024	4,686
2025	4,825
2026	4,248
Thereafter	132,610
Total	$ 166,300	$ 156,300

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)	3 Months Ended
	Aug. 31, 2020	Aug. 31, 2021	May 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares Authorized		100,000,000	100,000,000
Common Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized		20,000,000	20,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.0001
Common Stock, Shares, Issued		41,945,881	41,945,881
Common Stock, Shares, Outstanding		41,945,881	41,945,881
Stock Issued During Period, Value, Issued for Services	$ 16,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Issued for Services	200,000
Stock Issued During Period, Value, Issued for Services	$ 20

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)	Aug. 31, 2021	May 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Lease liability	$ 235,748
Accumulated reduction	(127,175)
Operating lease assets, net	108,574	$ 128,375
Accumulated reduction	(123,748)
Total lease liability, net	112,000
Current portion	(88,065)	(84,635)
Non-current portion	$ 23,935	$ 47,166

Commitments and Contingencies_3

Commitments and Contingencies (Details 2)	Aug. 31, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
Year 1	$ 96,805
Year 2	24,415
Total	121,220
Less: Imputed interest	(9,220)
Present value of lease liabilities	$ 112,000

Commitments and contingencies_4

Commitments and contingencies (Details Narrative)	3 Months Ended
	Aug. 31, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
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 per month for the first year and increase by a certain amount each year.
Lease agreement period	3 years
Monthly base rent	$ 7,567

Concentrations (Details)

Concentrations (Details) - Revenue Benchmark [Member]	3 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Concentration Risk [Line Items]
Total	48.00%	63.00%
Shampoos And Conditioners [Member]
Concentration Risk [Line Items]
Total	91.00%	86.00%
Ancillary Products [Member]
Concentration Risk [Line Items]
Total	9.00%	14.00%
Product [Member]
Concentration Risk [Line Items]
Total	100.00%	100.00%

Concentrations (Details Narrati

Concentrations (Details Narrative)	3 Months Ended		12 Months Ended
	Aug. 31, 2021USD ($)CustomerVendow	Aug. 31, 2020USD ($)CustomerVendow	May 31, 2021USD ($)Customer
Concentration Risk [Line Items]
Cash, FDIC Insured Amount	$ 250,000
Cash, Uninsured Amount	$ 253,694		$ 224,395
Revenue Benchmark [Member]
Concentration Risk [Line Items]
Number of customers | Customer	2	3
Concentration risk percentage	48.00%	63.00%
Revenue Benchmark [Member] | Outside United States [Member]
Concentration Risk [Line Items]
Concentration risk percentage	9.00%	26.00%
Revenue Benchmark [Member] | Canada [Member]
Concentration Risk [Line Items]
Concentration risk percentage	9.00%	26.00%
Revenue Benchmark [Member] | Customer One [Member]
Concentration Risk [Line Items]
Concentration risk percentage	14.00%	11.00%
Revenue Benchmark [Member] | Customer Two [Member]
Concentration Risk [Line Items]
Concentration risk percentage	34.00%	12.00%
Revenue Benchmark [Member] | Customer Three [Member]
Concentration Risk [Line Items]
Concentration risk percentage		40.00%
Accounts Receivable [Member]
Concentration Risk [Line Items]
Number of customers | Customer	5		4
Concentration risk percentage	86.00%		83.00%
Accounts Receivable [Member] | Customer One [Member]
Concentration Risk [Line Items]
Concentration risk percentage	11.00%		11.00%
Accounts Receivable [Member] | Customer Two [Member]
Concentration Risk [Line Items]
Concentration risk percentage	12.00%		12.00%
Accounts Receivable [Member] | Customer Three [Member]
Concentration Risk [Line Items]
Concentration risk percentage	14.00%		25.00%
Accounts Receivable [Member] | Customer Four [Member]
Concentration Risk [Line Items]
Concentration risk percentage	23.00%		35.00%
Accounts Receivable [Member] | Customer Five [Member]
Concentration Risk [Line Items]
Concentration risk percentage	26.00%
Vendors [Member]
Concentration Risk [Line Items]
Number of vendors | Vendow	2	1
Purchased inventories and products	$ 39,802	$ 250,514
Percentage of purchases	87.00%	86.00%