v3.26.1
SEGMENT INFORMATION (Tables)
12 Months Ended
May 31, 2026
Segment Reporting [Abstract]  
SCHEDULE OF DISAGGREGATED BY REPORTABLE SEGMENTS

In the following table, revenue is disaggregated by reportable segments:

 

                
   For The Year Ended May 31, 2026 
   Brand Name Management Fees and Services Segment   Automotive Products   Total 
   $   $   $ 
Revenue               
Brand Name Management Fees and Services   189,394    -    189,394 
Automotive Products   -    342,212    342,212 
Total Revenue   189,394    342,212    531,606 
                
Cost of Goods Sold               
Brand Name Management Fees and Services   -    -    - 
Automotive Products   -    (175,396)   (175,396)
Total Cost of Goods Sold   -    (175,396)   (175,396)
                
Gross Profit   189,394    166,816    356,210 
                
Other Income   106,834    193,036    299,870 
                
Operating Expenses               
Selling and Distribution   (87,931)   (158,881)   (246,812)
General and Administrative   (146,050)   (263,896)   (409,946)
Total Operating Expenses   (233,981)   (422,777)   (656,758)
                
Segment Profit/(Loss) from Operation   62,247    (62,925)   (678)

 

 

                
   For The Year Ended May 31, 2025 
   Brand Name Management Fees and Services Segment   Automotive Products   Total 
   $   $   $ 
Revenue               
Brand Name Management Fees and Services   314,728    -    314,728 
Automotive Products   -    143,904    143,904 
Total Revenue   314,728    143,904    458,632 
                
Cost of Goods Sold               
Brand Name Management Fees and Services   -    -    - 
Automotive Products   -    (85,975)   (85,975)
Total Cost of Goods Sold   -    (85,975)   (85,975)
                
Gross Profit   314,728    57,929    372,657 
                
Other Expenses   (349)   (159)   (508)
                
Operating Expenses               
Selling and Distribution   (134,018)   (61,277)   (195,295)
General and Administrative   (1,665,093)   (761,335)   (2,426,428)
Total Operating Expenses   (1,799,111)   (822,612)   (2,621,723)
                
Segment Loss from Operation   (1,484,732)   (764,842)   (2,249,574)