DEPOSITS PAID AND OTHER RECEIVABLES

12 Months Ended

May 31, 2026

Note 6 DEPOSITS PAID AND OTHER RECEIVABLES

Deposit paid and other receivable consisted of the following as of May 31, 2026 and 2025:


	As of May 31,
	2026		2025		Increase/
	(audited)		(audited)		(Decrease)
	$		$		$
Deposits paid		12,695		13,329		(634	)
Other receivables		31,080		68,683		(37,603	)
Total		43,775		82,012		(38,237	)

Deposits paid balance $12,695 is deposits paid to landlord for renting office and warehouse. Other receivables balance $31,080 is the advances to staff for business conference and function, travelling expenses, office expenses and others.

As of May 31, 2026 and 2025, the deposit paid and other receivables balances are $43,775 and $82,012 respectively, as compared that is a decrease of $38,237. The decrement is mainly due to the impairment loss $38,562 of other receivable Hangzhou Sanyuan Cultural Creative Co., Ltd., foreign exchange differences $1,481, deposit paid $634 and offset increase in staff advances $2,440.