v3.26.1
ACCOUNTS RECEIVABLE, NET (Tables)
12 Months Ended
May 31, 2026
Receivables [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following:

  

   2026   2025 
   As of May 31, 
   2026   2025 
   $’000   $’000 
         
Accounts receivable – third parties   2,130    1,941 
Less: allowance for expected credit loss   (152)   (317)
           
Accounts receivable, net   1,978    1,624 
SCHEDULE OF ALLOWANCE FOR EXPECTED CREDIT LOSS

Movements in the allowance for expected credit loss are as follows:

 

   2026   2025 
   As of May 31, 
   2026   2025 
   $’000   $’000 
         
Opening balance   317    317 
Allowance for the expected credit loss   28    133 
Reversal of the allowance for the expected credit loss   (195)   (148)
Effect of exchange rate   2    15 
           
Closing balance   152    317