| SCHEDULE OF RELATED PARTY TRANSACTION |
Amounts
due from and due to related parties as of May 31, 2026 and 2025 are as follows:
SCHEDULE OF RELATED PARTY TRANSACTION
| Amounts Due From Related Parties | |
| |
As of May 31, | |
| | |
| |
2026 | | |
2025 | |
| Name of Related Parties | |
Relationship with the Company | |
(audited) | | |
(audited) | |
| | |
| |
$ | | |
$ | |
| New Charles Technology Group Limited | |
Controlled by Lixin Cai | |
| 300 | | |
| 300 | |
| Hangzhou Xieli Internet Technology Co., Ltd | |
Controlled by Cuiyao Luo | |
| 129,189 | | |
| 82,171 | |
| Total | |
| |
| 129,489 | | |
| 82,471 | |
|
| SCHEDULE OF BUSINESS TRANSACTION WITH RELATED PARTIES |
As
of May 31, 2026 and 2025, minority shareholders have business transactions with the Company, below are the detail:
SCHEDULE OF BUSINESS TRANSACTION WITH RELATED PARTIES
| Name of Related | |
Relationship with the | |
Nature of | |
As of May 31, 2026 | | |
As of May 31, 2025 | |
| Parties | |
Company | |
Revenue | |
$ | | |
$ | |
| | |
| |
| |
| 22,366 | | |
| 46,821 | |
| Jinan Jieshun Vehicle Service Co., Ltd. and Jinan Jiehuiya Vehicle Service Co., Ltd.(1) | |
Controlled by ShenJie Guo, who owing 0.015% of Company equity | |
Brand name management fee | |
| 22,366 | | |
| 46,821 | |
| Suzhou Tongxuan Vehicle Service Co., Ltd. (2) | |
Controlled by GenRong Zhang, who owing 0.015% of Company equity | |
Brand name management fee | |
| 16,774 | | |
| 48,999 | |
| Zhenzhou Maozuo Vehicle Service Co., Ltd. (3) | |
Controlled by WenZhen Guo, who owing 0.015% of Company equity | |
Brand name management fee | |
| 22,366 | | |
| 43,555 | |
| Changsha Shengqun Vehicle Service Co., Ltd.and Shaoyang Hengchao Vehicle Co., Ltd.(4) | |
Controlled by Zhongxin Lei, who owing 0.176% of Company equity | |
Brand name management fee | |
| 22,366 | | |
| 56,704 | |
| Lixuan Hongda Vehicle Service Co., Ltd. (5) | |
Controlled by Shiguo Wang, who owing 0.42% of Company equity | |
Brand name management fee | |
| - | | |
| 4,965 | |
| (1) |
The
original contract value is $96,953 or RMB700,000, consist of three contracts and contract term is one year. The contract periods
are (a) Contract value RMB100,000, from May 2023 to May 2024; (b) Contract value RMB100,000, from August 2023 to August 2024 and
(c) Contract value RMB500,000, from September 2024 to September 2025. |
| (2) |
The
original contract value is $69,252 or RMB500,000, the contract term is one year. The contract period is from August 2024 to August
2025. |
| (3) |
The
original contract value is $69,252 or RMB500,000, the contract term is one year. The contract period is from September 2024 to September
2025. |
| (4) |
The
original contract value is $83,102 or RMB600,000, consist of two contracts and contract term is one year. The contract periods are
(a) Contract value RMB500,000, from September 2024 to September 2025 and (b) Contract value RMB100,000, from September 2023 to September
2024. |
| (5) |
The
original contract value is $60,665 or RMB438,000, consist of three contract and contract term is from one year to three years. The
contract periods are (a) Contract value RMB100,000, from June 2021 to June 2024; (b) Contact value RMB300,000, from May 2023 to May
2024 and (c) Contract value RMB38,000, form March 2024 to March 2025. |
|