| Balance Sheets | 2025-08-31 | 2025-05-31 | ||
|---|---|---|---|---|
| Cash and cash equivalents | 35,518 | 43,621 | ||
| Accounts receivable, net of allowance | 41,222 | 37,613 | ||
| Prepaid expenses and other current assets | 17,545 | 34,285 | ||
| Total current assets | 94,285 | 115,519 | ||
| Property and equipment, net (note 3) | 13,893 | 14,725 | ||
| Right-of-use assets, net (note 4) | 53,719 | 57,734 | ||
| Deposit (note 11) | 11,268 | 11,207 | ||
| Total assets | 173,165 | 199,185 | ||
| Accounts payable and accrued liabilities | 79,922 | 78,658 | ||
| Due to related parties (note 5)-Related Party | 101,069 | 90,069 | ||
| Current portion of lease liabilities (note 7) | 19,530 | 18,554 | ||
| Current portion of notes payable (note 6) | 1,643 | 1,643 | ||
| Current portion of notes payable in default (note 6) | 50,500 | 50,500 | ||
| Notes payable related parties (note 5) | 251,000 | 251,000 | ||
| Total current liabilities | 503,664 | 490,424 | ||
| Lease liabilities (note 7) | 34,189 | 39,180 | ||
| Notes payable (note 6) | 76,157 | 76,157 | ||
| Notes payable related parties (note 5) | 220,000 | 170,000 | ||
| Total liabilities | 834,010 | 775,761 | ||
| Common stock, 0.001 par value, 100,000,000 shares authorized 16,595,211 shares issued and outstanding | 16,595 | 16,595 | ||
| Common stock issuable | 172,000 | 137,750 | ||
| Additional paid-in capital | 1,646,037 | 1,646,037 | ||
| Accumulated deficit | -2,422,489 | -2,305,237 | ||
| Accumulated other comprehensive loss | -72,988 | -71,721 | ||
| Total stockholders' deficit | -660,845 | -576,576 | ||
| Total liabilities and stockholders' deficit | 173,165 | 199,185 | ||
UPAY (UPYY)
UPAY (UPYY)