NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) |
12 Months Ended | |||
|---|---|---|---|---|
May 31, 2017 |
May 31, 2016 |
Nov. 30, 2016 |
May 31, 2015 |
|
| NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items] | ||||
| Cash and Cash Equivalents, at Carrying Value | $ 78,310 | $ 88,244 | $ 208,821 | |
| Advertising Expense | 0 | 0 | ||
| Research and Development Expense | $ 0 | $ 0 | ||
| Debt Instrument, Convertible, Conversion Price | $ 0.25 | |||
| Convertible Debt Securities [Member] | ||||
| NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items] | ||||
| Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | 1,180,350 | 2,658,441 | ||
| Embedded Derivative Financial Instruments [Member] | ||||
| NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items] | ||||
| Fair Value Measurements, Significant Assumptions | The following assumptions were used for the valuation of the derivative liability related to the 2016 Convertible Notes:For the year ended May 31, 2017:- That the quoted market price of the common stock, which decreased from $0.0409 as of November 30, 2016 to $0.1250 as of May 31, 2017, would fluctuate with the Company’s projected volatility;- That the conversion price of the amended 2016 Convertible Notes would be equal to the lesser of (i) $1.07 or $0.80; or (ii) 75% of the lowest Volume Weighted Average Price (“VWAP”) in the 15 consecutive trading days ending on the trading day that is immediately prior to the applicable conversion date;- That an event of default at a 24% interest rate would occur 0% of the time, increasing 1.00% per month to a maximum of 10%, and that instead of a penalty, there would be an alternative conversion price;- That the projected volatility curve from an annualized analysis for each valuation period would be based on the historical volatility of the Company and the term remaining for each note. The projected volatility was from 265% to 407% during the year ended May 31, 2017;- That the Company would redeem the notes expiring on September 18, 2017 (with a 130% penalty), projected initially at 50% of the time and increasing monthly by 5.0% to a maximum of 75.0% (from alternative financing being available for a redemption event to occur);- That the holder would automatically convert the notes at the maximum of 2 times the conversion price or the stock price if the common stock underlying the 2016 Convertible Notes was eligible for sale in compliance with securities laws (assumed at September 18, 2016) and the Company was not in default; and- That unless an Event of Default occurred, the holder would sell, per trading day, an amount of Common Stock up to the greater of (i) $5,000 or (ii) 25% multiplied by the “Aggregate Amount,” as defined in the 2016 Convertible Notes | For the year ended May 31, 2016:- That the quoted market price of the common stock of $1.06 – $0.88 would fluctuate with the Company’s projected volatility;- That the original conversion prices of the 2016 Convertible Notes, which are fixed at $1.07 and $0.80, or upon default/fundamental transaction at 52%, of the 20 trading day lowest VWAP, would remain in effect;- That an event of default at a 24% interest rate would occur 0% of the time, increasing 1.00% per month to a maximum of 10%, and that instead of a penalty, there would be an alternative conversion price;- That the projected volatility curve from an annualized analysis for each valuation period would be based on the historical volatility of the Company and the term remaining for each note. The projected volatility was from 138% through 161% at issuance, conversion, and at May 31, 2016;- That the Company would redeem the notes (with a 130% prepayment penalty) projected initially at 0% of the time and increasing monthly by 1.0% to a maximum of 10.0% (from alternative financing being available for a redemption event to occur); and- That the holder would automatically convert the notes at the maximum of 2 times the conversion price or the stock price if the registration statement was effective (assumed after 180 days) and the Company was not in default. | ||
| Share Price | $ 0.1250 | $ 0.0409 | ||
| Debt Instrument, Convertible, Terms of Conversion Feature | the conversion price of the amended 2016 Convertible Notes would be equal to the lesser of (i) $1.07 or $0.80; or (ii) 75% of the lowest Volume Weighted Average Price (“VWAP”) in the 15 consecutive trading days ending on the trading day that is immediately prior to the applicable conversion date | |||
| Fair Value Inputs, Prepayment Rate | 130.00% | 130.00% | ||
| Embedded Derivative Financial Instruments [Member] | Maximum [Member] | ||||
| NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items] | ||||
| Share Price | $ 1.06 | |||
| Debt Instrument, Convertible, Conversion Price | $ 1.07 | |||
| Fair Value Assumptions, Expected Volatility Rate | 407.00% | 161.00% | ||
| Fair Value Assumptions, Exercise Price | $ 1.07 | |||
| Fair Value Inputs, Probability of Default | 10.00% | |||
| Embedded Derivative Financial Instruments [Member] | Minimum [Member] | ||||
| NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items] | ||||
| Share Price | $ 0.88 | |||
| Debt Instrument, Convertible, Conversion Price | $ 0.80 | |||
| Fair Value Assumptions, Expected Volatility Rate | 265.00% | 138.00% | ||
| Fair Value Assumptions, Exercise Price | $ 0.80 | |||
| Fair Value Inputs, Probability of Default | 0.00% | |||