v3.26.1
SCHEDULE OF EFFECTIVE INCOME TAX RATE (Details) - USD ($)
$ in Thousands
12 Months Ended
May 31, 2026
May 31, 2025
May 31, 2024
Income Tax Disclosure [Abstract]      
Income (Loss) before income taxes $ 686 $ (948) $ (1,102)
Statutory income tax rate 17.00% 17.00% 17.00%
Income tax expense (refund) at statutory rate $ 117 $ (161) $ (187)
Tax effect of non-taxable income 10 (2) (14)
Tax effect of non-deductible items 56 161 144
Under provision in previous financial year 16 1 135
Deferred tax assets not recognized (125)
Utilization of capital allowances (14) 2 (40)
Others (95)   (38)
Income tax expense (refund) $ 90 $ 1 $ (125) [1]
[1] 2024 figures were restated to recognize direct labor and overheads in the cost of revenue