v3.26.1
INVENTORIES, NET
12 Months Ended
May 31, 2026
Inventory Disclosure [Abstract]  
INVENTORIES, NET

NOTE 7 INVENTORIES, NET

 

Inventories consisting principally of product held for sale, is stated at the lower of average cost and net realizable value. For the year ended May 31, 2026 and 2025, the written-down values of slow movement stock were $16,721 and nil respectively, the inventory consists as of following:

 

              
   As of May 31,     
   2026   2025   Increase/ 
   (audited)   (audited)   (Decrease) 
   $   $   $ 
Inventories   55,767    69,291    (13,524)
Inventories written down   (16,721)   -    (16,721)
Foreign translation difference   (643)   -    (643)
Inventories, net   38,403    69,291    (30,888)