$ECXJ

CXJ GROUP CO., Ltd

CIK:0001823635|SEC Filings

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	May 31, 2026	May 31, 2025
Income Statement [Abstract]
Revenue	$ 531,606	$ 458,632
Cost of Sales	(175,396)	(85,975)
Gross Profit	356,210	372,657
Other Income/ (Expenses)	299,870	(508)
Selling and Distribution Expenses	(246,812)	(195,295)
General & Administrative Expenses	(409,946)	(2,426,428)
Loss from Operation	(678)	(2,249,574)
Interest Income	16	10
Loss Before Income Tax	(662)	(2,249,564)
Income Tax Expense	(9,018)	(34,461)
Net Loss For The Year	(9,680)	(2,284,025)
Other Comprehensive Income/(Loss):
- Foreign Exchange Adjustment Loss	(59,227)	(5,358)
COMPREHENSIVE LOSS	$ (68,907)	$ (2,289,383)
Net loss per share - basic	$ (0.00)	$ (0.02)
Net loss per share - diluted	$ (0.00)	$ (0.02)
Weighted average number of common shares outstanding - basic	102,270,517	102,128,818
Weighted average number of common shares outstanding - diluted	102,270,517	102,128,818

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	May 31, 2026	May 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (9,680)	$ (2,284,025)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	1,451	2,176
Amortization of right-of-use assets	51,745	75,432
Impairment of goodwill		1,742,577
Impairment loss of other receivable	38,562
Inventory written-down	16,721
Written-off of accrual legal fee	(300,000)
Changes in operating assets and liabilities:
Accounts receivables		56,491
Prepayments, deposits and other receivables	35,784	234,191
Inventories	17,164	(8,248)
Accounts payables	(24,544)	(10,524)
Contract liabilities	422,165	(16,665)
Accrued liabilities, deposit received and other payables	(120,604)	(131,937)
Operating lease liabilities	(52,281)	(77,993)
Net cash provided by/(used in) operating activities	76,483	(418,525)
CASH FLOWS FROM INVESTING ACTIVITY:
Net cash used in investing activity
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from share issuance		369,728
Advance to related parties	(40,370)	(21,996)
Advances from directors	23,049	75,440
Net cash (used in)/provided by financing activities	(17,321)	423,172
Effect of exchange rate changes on cash and cash equivalents	2,853	2,869
Net change in cash and cash equivalents	62,015	7,516
Cash and cash equivalents, beginning of year	10,037	2,521
CASH AND CASH EQUIVALENTS, END OF YEAR	72,052	10,037
Supplemental disclosures of cash flow information:
Income tax paid (refund)		33,013
Interest paid

Consolidated Balance Sheets - USD ($)	May 31, 2026	May 31, 2025
CURRENT ASSETS
Cash and cash equivalents	$ 72,052	$ 10,037
Accounts receivables	3,156	2,972
Prepayments	5,971	37,520
Deposits and other receivables	43,775	82,012
Inventories	38,403	69,291
Total Current Assets	292,846	284,303
NON-CURRENT ASSETS
Property, plant and equipment, net	1,464	2,797
Operating lease right-of-use assets	32,131	13,075
Total Non-current Assets	33,595	15,872
TOTAL ASSETS	326,441	300,175
CURRENT LIABILITIES
Accounts payables	47,288	68,524
Contract liabilities	1,070,405	595,108
Accrued expenses and other payables	407,732	808,784
Due to related parties	392,903	369,259
Operating lease liabilities, current portion	23,279	13,611
Total Current Liabilities	1,941,607	1,855,286
NON-CURRENT LIABILITIES
Operating lease liabilities, non-current portion	8,852
TOTAL LIABILITIES	1,950,459	1,855,286
STOCKHOLDERS’ EQUITY
Common stock, $0.001 par value, 490,000,000 and 490,000,000 shares authorized, 102,270,517 and 102,270,517 shares issued and outstanding as of May 31,2026 and 2025 respectively	102,271	102,271
Additional paid-in capital	5,958,556	5,958,556
Accumulated other comprehensive (loss)/income	(27,660)	31,567
Accumulated deficit	(7,657,185)	(7,647,505)
Total CXJ Group Stockholders’ Equity	(1,624,018)	(1,555,111)
Non-controlling interest
TOTAL STOCKHOLDERS’ EQUITY	(1,624,018)	(1,555,111)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	326,441	300,175
Related Party [Member]
CURRENT ASSETS
Due from related parties	129,489	82,471
CURRENT LIABILITIES
Due to related parties	$ 392,903	$ 369,259