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Table of Contents

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 10-Q

 

(Mark One)
  
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
  
For the quarterly period ended February 28, 2026
  
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the transition period from ______to______

 

Commission File Number: 000-54163

 

Transglobal Management Group, Inc.

Exact name of registrant as specified in its Charter)

  

Florida 26-2091212

(State or other jurisdiction of

incorporation or organization)

 (I.R.S. Employee Identification No.)
   

7901 4th ST N, Suite 4887

St. Petersburg, FL 33702

 33702
(Address of principal executive office) (Zip Code)

 

Registrant’s telephone number, including area code: (602) 989-4653

 

The Marquie Group, Inc.

(Former Name, former address, and former fiscal year, if changed since last report)

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the issuer was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes  ☒   No  ☐

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).     Yes  ☒   No  ☐

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated Filer ☐Accelerated Filer ☐
Non-accelerated Filer ☒Smaller reporting company 
 Emerging growth company 

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to section 13(a) of the Exchange Act. ☐

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes ☐  No 

 

Indicate the number of shares outstanding of each of the issuer’s classes of common stock as of the latest practicable date: As of April 1, 2026 there were 11,589,180 shares of $0.0001 par value common stock, issued and outstanding.

 

 

 

   

 

 

TABLE OF CONTENTS

 

PART I: FINANCIAL INFORMATION 
  
Item 1: Financial Statements3
Item 2: Management’s Discussion and Analysis of Financial Condition and Results of Operation20
Item 3: Quantitative and Qualitative Disclosures about Market Risk30
Item 4: Controls and Procedures30
  
PART II: OTHER INFORMATION 
  
Item 1: Legal Proceedings31
Item 1A: Risk Factors31
Item 2: Unregistered Sales of Equity Securities and Use of Proceeds31
Item 3: Defaults Upon Senior Securities31
Item 4: Mine Safety Disclosures31
Item 5: Other Information31
Item 6: Exhibits31
  
SIGNATURES32

 

 

 

 

 

 

 

 

 2 

 

 

PART I - FINANCIAL INFORMATION

 

Item 1.  Financial Statements

 

TRANSGLOBAL MANAGEMENT GROUP, INC.

(formerly The Marquie Group, Inc.)

Consolidated Balance Sheets

 

     
  February 28, May 31,
  2026 2025
   (Unaudited)     
ASSETS        
CURRENT ASSETS        
         
Cash and cash equivalents $349,224  $1,071 
Accounts receivable  38,160   11,040 
Prepaid investment  405,000    
         
Total Current Assets  792,384   12,111 
         
OTHER ASSETS        
         
Investment in Acquisition  2,500,000   6,200,000 
Loans receivable, related party  35,237   35,237 
Music inventory, net of accumulated depreciation of $-0- and $21,815, respectively     453 
Trademark costs     11,165 
         
Total Other Assets  2,535,237   6,246,855 
         
TOTAL ASSETS $3,327,621  $6,258,966 
         
LIABILITIES AND STOCKHOLDERS' DEFICIT        
CURRENT LIABILITIES        
         
Accounts payable and accrued liabilities $341,053  $106,217 
Accrued interest payable on notes payable  1,167,577   1,182,097 
Accrued consulting fees  21,887   351,700 
Notes payable  1,326,185   1,409,646 
Notes payable to related parties  2,546,300   2,086,815 
Derivative liability  3,366,728   625,824 
         
Total Current Liabilities  8,769,730   5,762,299 
         
TOTAL LIABILITIES  8,769,730   5,762,299 
         
STOCKHOLDERS' EQUITY        
         
Preferred Stock, $0.0001 par value; 20,000,000 shares authorized, 200 and 200 shares issued and outstanding      
Common stock, $0.0001 par value; 20,000,000,000 shares authorized, 11,589,180 and 4,212,498 shares issued and outstanding, respectively  1,158   421 
Additional paid-in-capital  16,626,904   16,308,184 
Accumulated deficit  (22,070,171)  (15,811,938)
         
Total Stockholders' Equity  (5,442,109)  496,667 
         
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $3,327,621  $6,258,966 

 

The accompanying notes are an integral part of these financial statements

 

 

 

 3 

 

 

TRANSGLOBAL MANAGEMENT GROUP, INC.

(formerly The Marquie Group, Inc.)

Consolidated Statements of Operations

(Unaudited)

 

         
  For the Three Months Ended For the Nine Months Ended
  February 28, February 28,
  2026 2025 2026 2025
         
Revenues $448,311  $  $475,431  $ 
Cost of Revenues  329,433      329,433    
                 
Gross profit  118,878      145,998    
                 
OPERATING EXPENSES                
                 
Salaries and Consulting fees  213,340      356,726   120,000 
Professional fees  142,645   22,036   331,752   26,536 
Other selling, general and administrative  85,225   1,178   226,280   2,032 
                 
Total Operating Expenses  441,210   23,214   914,758   148,568 
                 
LOSS FROM OPERATIONS  (322,332)  (23,214)  (768,760)  (148,568)
                 
OTHER INCOME (EXPENSES)                
                 
Gain on extinguishment of debt        1,760,461    
Income (expense) from derivative liability  (534,303)  3,816   (1,654,620)  (30,061)
Loss of markdown of investment        (3,700,000)   
Interest expense (including amortization of debt discounts of $424,064, $4,019, $546,101, and $31,709, respectively)  (831,271)  (89,295)  (1,895,315)  (290,382)
                 
Total Other Income (Expenses)  (1,365,574)  (85,479)  (5,489,474)  (320,443)
                 
LOSS BEFORE INCOME TAXES  (1,687,906)  (108,693)  (6,258,234)  (469,011)
                 
INCOME TAX EXPENSE            
                 
NET LOSS $(1,687,906) $(108,693) $(6,258,234) $(469,011)
                 
BASIC AND DILUTED:                
Net loss per common share $(0.56) $(0.03) $(0.97) $(0.14)
                 
Weighted average shares outstanding  3,001,616   3,349,418   6,460,356   3,332,735 

 

The accompanying notes are an integral part of these financial statements

 

 

 

 4 

 

 

TRANSGLOBAL MANAGEMENT GROUP, INC.

(formerly The Marquie Group, Inc.)

Consolidated Statements of Stockholders' Equity (Deficit)

(Unaudited)

 

               
  Nine Months Ended February 28, 2026
  Preferred Stock Common Stock Additional
Paid-in
 Accumulated Total Stockholders' Equity
  Shares Amount Shares Amount Capital Deficit (Deficit)
               
Balance, May 31, 2025  200  $   4,212,498  $421  $16,308,184  $(15,811,937) $496,667 
                             
Common stock cancelled for Standby Equity Agreement        (95,933)  (10)  10       
                             
Forgiveness of SBA PPP loans              170,000      170,000 
                             
Round up of shares for reverse split        4,936             
                             
Net loss for the three months ended August 31, 2025                 (2,280,506)  (2,280,506)
                             
Balance, August 31, 2025  200  $   4,121,501  $411  $16,478,194  $(18,092,443) $(1,613,838)
                             
Common stock issued for Standby Equity Agreement        1,034,989   103   10,429      10,532 
                             
Common stock issued for conversion of debt        1,382,719   138   14,089      14,227 
                             
Common stock issued for GetGolf purchase agreement        1,000,000   100   (140,401)     (140,301)
                             
Net loss for the three months ended November 30, 2025                 (2,289,822)  (2,289,822)
                             
Balance, November 30, 2025  200  $   7,539,209  $753  $16,362,311  $(20,382,265) $(4,019,201)
                             
Common stock issued for Standby Equity Agreement        186,512   19   10,429      10,448 
                             
Common stock issued for conversion of debt        3,719,414   372   14,089      14,461 
                             
Common stock issued for cashless exercise of warrants        144,045   14   (14)      
                             
Adjustment for GetGolf purchase agreement              240,089      240,089 
                             
Net loss for the three months ended February 28, 2026                 (1,687,906)  (1,687,906)
                             
Balance, February 28, 2026  200  $   11,589,180  $1,158  $16,626,904  $(22,070,171) $(5,442,109)

 

Note: The above statements reflect retroactively the 1 share for 1,000 shares reverse split effective June 5, 2025.

 

 

 

 5 

 

 

TRANSGLOBAL MANAGEMENT GROUP, INC.

(formerly The Marquie Group, Inc.)

Consolidated Statements of Stockholders' Equity (Deficit) (Continued)

(Unaudited)

 

               
  Nine Months Ended February 28, 2025
  Preferred Stock Common Stock Additional
Paid-in
 Accumulated Total Stockholders' Equity
  Shares Amount Shares Amount Capital Deficit (Deficit)
               
Balance, May 31, 2024  200  $   3,325,531  $332,555  $14,747,367  $(14,863,486) $216,436 
                             
Net loss for the three months ended August 31, 2024                 (204,944)  (204,944)
                             
Balance, August 31, 2024  200  $   3,325,531  $332,555  $14,747,367  $(15,068,430) $11,492 
                             
Net loss for the three months ended November 30, 2024                 (155,374)  (155,374)
                             
Balance, November 30, 2024  200  $   3,325,531  $332,555  $14,747,367  $(15,223,804) $(143,882)
                             
Common stock issued for Standby Equity Agreement        124,432   12   4,988      5,000 
                             
Forgiveness of accrued consulting fees by shareholders              1,154,017      1,154,017 
                             
Net loss for the three months ended February 28, 2025                 (108,693)  (108,693)
                             
Balance, February 28, 2025  200  $   3,449,964  $345  $16,238,594  $(15,332,497) $906,442 

 

Note: The above statements reflect retroactively the 1 share for 1,000 shares reverse split effective June 5, 2025.

 

The accompanying notes are an integral part of these financial statements

 

 

 

 

 6 

 

 

TRANSGLOBAL MANAGEMENT GROUP, INC.

(formerly The Marquie Group, Inc.)

Consolidated Statements of Cash Flows

(Unaudited)

     
  For the Nine Months Ended
  February 28, 2026 February 28, 2025
     
CASH FLOWS FROM OPERATING ACTIVITIES:        
         
Net loss $(6,258,234) $(469,011)
Adjustments to reconcile net income to net cash used by operating activities:        
Depreciation of music inventory  39   242 
Change in fair value of derivative liability  1,654,620   30,061 
Amortization of debt discounts  546,101   31,709 
Default fees added to notes principal balance  571,836    
Gain on elimination of debt  (1,760,461)   
Loss on write down of investment  3,700,000    
Adjustments for GetGolf purchase agreement  35,181    
Changes in operating assets and liabilities:        
Accounts receivable  (27,120)   
Prepaid investment  (405,000)   
Accounts payable and accrued liabilities  234,836   26,036 
Accrued interest payable on notes payable  427,917   258,673 
Accrued consulting fees  21,887   119,800 
         
Net Cash Used by Operating Activities  (1,258,398)  (2,490)
         
CASH FLOWS FROM INVESTING ACTIVITIES:      
         
CASH FLOWS FROM FINANCING ACTIVITIES:        
         
Bank overdraft     (89)
Proceeds from notes payable  1,943,883    
Repayments of notes payable and accrued interest  (262,362)   
Proceeds from stand by equity agreement  25,522   5,000 
Repayments of notes payable to related parties  (120,492)   
Proceeds from notes payable to related parties  20,000   1,500 
         
Net Cash Provided by Financing Activities  1,606,551   6,411 
         
NET INCREASE IN CASH AND CASH EQUIVALENTS  348,153   3,921 
         
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD  1,071    
         
CASH AND CASH EQUIVALENTS, END OF PERIOD $349,224  $3,921 
         
SUPPLEMENTAL CASH FLOW INFORMATION        
         
Cash Payments For:        
Interest $  $ 
Income taxes $  $ 
         
Non-cash investing and financing activities:        
Forgiveness of SBA PPP loans recorded as equity $170,000  $ 
Accrued consulting fees converted into promissory note $131,300  $ 
Conversion of debt and accrued interest into common stock $100,332  $ 
Initial setup of derivative liability $1,351,384  $ 
Forgiveness of accrued consulting fees by shareholders $  $1,154,017 

 

The accompanying notes are an integral part of these financial statements

 

 

 

 7 

 

 

TRANSGLOBAL MANAGEMENT GROUP, INC.

(formerly The Marquie Group, Inc.)

Notes to the Consolidated Financial Statements

February 28, 2026

 

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

 

Organization

 

Transglobal Management Group, Inc. (formerly The Marquie Group, Inc.) (the “Company”) was incorporated under the laws of the State of Florida on January 30, 2008, under the name of Zhong Sen International Tea Company. On May 31, 2013, the Company entered into a Merger Agreement with Music of Your Life, Inc. (“MYL”), a Nevada corporation. As a result of the merger, MYL became a wholly owned subsidiary of the Company, and on July 26, 2013, the Company changed its name to Music of Your Life, Inc., a syndicated radio network.

 

On August 16, 2018, the Company merged with The Marquie Group, Inc. (“TMGI”) in exchange for the issuance of a total of 100 shares of our common stock to TMGI’s stockholders. Following the merger, the Company had 102 shares of common stock issued and outstanding. On December 5, 2018, the Company amended and restated its Articles of Incorporation providing for a change in the Company’s name from “Music of Your Life, Inc.” to “The Marquie Group, Inc.” The TMGI business plan is to license, develop and launch a direct-to-consumer, health and beauty product line called “Whim” that use innovative formulations of plant-based, amino-acids and other natural alternatives to chemical ingredients.

 

 On October 20, 2025, Marc Angell, the Chief Executive Officer and controlling shareholder of The Marquie Group, Inc. (“TMGI”), and Jacquie Angell (the “Sellers”), entered into a Purchase Agreement, as amended (the “Purchase Agreement”) with GetGolf.com (“GetGolf”), pursuant to which GetGolf agreed to acquire from the Sellers, for an aggregate purchase price of $500,000 payable over 12 months, with respect to the sale of: (i) 200 Series A Preferred shares of TMGI (the Series A Shares”), which Series A Shares have 80% of the total voting power of all classes of voting stock of TMGI at all times, and (ii) that certain promissory note issued by the Company, in the name of Jacquie Angell in the principal amount of $2,000,000; and (iii) the return to treasury 666,700 held by the Angell Family Trust. Pursuant to the terms of the Purchase Agreement, the Series A Shares will be returned to treasury and reissued to the incoming Chief Executive Officer and Directors. Also, pursuant to the Purchase Agreement, Marc and Jacquie Angell will retain all rights, title and interest to the trademarks, copyrights and other intellectual property pertaining to the Music of Your Life brand, and GetGolf will assign and transfer to TMGI all rights, title and ownership interest in Stand By Golf, and Apache Creek Golf Club when those acquisitions are completed.

 

For financial reporting purposes, the Purchase Agreement transaction will be accounted for as a “reverse merger” rather than a business combination, because GetGolf effectively controls the combined companies immediately following the transaction. As such, GetGolf is deemed to be the accounting acquirer in the transaction and, consequently, the transaction is being treated as a reverse acquisition of TMGI. Accordingly, the assets and liabilities and the historical operations of TMGI will be reflected in the ongoing financial statements. TMGI’s capital accounts and retained earnings will be carried forward, thus, the capital accounts and retained earnings of GetGolf have been eliminated in the consolidated financial statements.

 

On December 16, 2025, The Marquie Group, Inc. amended and restated its Articles of Incorporation providing for a change in the Company’s name from “The Marquie Group, Inc.” to “Transglobal Management Group, Inc.”

 

 

 

 8 

 

 

Reverse Stock Split

 

Effective June 5, 2025, the Company effectuated a 1 share for 1,000 shares reverse stock split which reduced the issued and outstanding shares of common stock from 4,212,497,884 shares to 4,214,763 shares. The accompanying financial statements have been retroactively adjusted to reflect this reverse stock split.

 

Basis of Presentation

 

The accompanying unaudited financial statements are presented in accordance with generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting only of normal recurring accruals) considered necessary in order to make the financial statements not misleading, have been included. Operating results for the nine months ended February 28, 2026, are not necessarily indicative of results that may be expected for the year ending May 31, 2026.

 

Segment Reporting

 

We operate in a single operating segment and a single reporting segment. Operating segments are defined as components of an enterprise about which separate financial information is regularly evaluated by the chief operating decision maker function (which is fulfilled by our chief executive officer) in deciding how to allocate resources and in assessing performance. Our chief executive officer allocates resources and assesses performance based upon financial information at the level. Since we operate in one operating segment, all required financial segment information is presented in the financial statements.

 

Going Concern

 

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. At February 28, 2026, the Company had negative working capital of $7,977,346 and an accumulated deficit of $22,070,171. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern.

 

To date the Company has funded its operations through a combination of loans and sales of common stock. The Company anticipates another net loss for the fiscal year ending May 31, 2026, and with the expected cash requirements for the coming year, there is substantial doubt as to the Company’s ability to continue operations.

 

The Company is attempting to improve these conditions by way of financial assistance through issuances of additional equity and by generating revenues through sales of products and services.

 

NOTE 2 – MUSIC INVENTORY

 

Music inventory consisted of the following:

Schedule of music inventory    
  

February 28,

2026

 

May 31,

2025

Digital music acquired for use in operations – at cost $  $22,268 
Accumulated depreciation     (21,815)
Music inventory – net $  $453 

 

The Company purchases digital music to broadcast over the radio and internet. During the nine months ended February 28, 2026, the Company purchased $-0- worth of music inventory. For the nine months ended February 28, 2026 and 2025, depreciation of music inventory was $39 and $242, respectively. As part of the GetGolf purchase agreement, all music and trademark assets pertaining to Music of Your Life were transferred to Marc Angell and have been eliminated from the balance sheet as of February 28, 2026.

 

 

 

 9 

 

 

NOTE 3 – ACCRUED CONSULTING FEES

 

Accrued consulting fees consisted of the following:

Schedule of accrued consulting fees    
  February 28, 2026 May 31, 2025
Due to previous Chief Executive Officer (Related Party) pursuant to Consulting Agreement dated January 30, 2026 – monthly compensation of $15,000 to July 30, 2027 $21,887  $ 
Due to wife of Company Chief Executive Officer (Related Party) pursuant to consulting agreement effective August 16, 2018 – monthly compensation of $15,000 (which was terminated May 31, 2021), balance of $305,200 forgiven as of February 28, 2025      
Due to mother of Company Chief Executive Officer (Related Party) pursuant to Consulting Agreement dated September 1, 2015 (which was terminated November 30, 2019) – monthly compensation of $5,000 to November 30, 2019     131,350 
Due to service provider pursuant to Consulting Agreement dated September 1, 2015 (which was terminated February 28, 2019) – monthly compensation of $5,000 to February 28, 2019     144,700 
Due to service provider pursuant to Consulting Agreement dated September 1, 2015 (which was terminated November 30, 2019) – monthly compensation of $1,000 to November 30, 2019     48,000 
Due to two other service providers     27,850 
         
Total $21,887  $351,700 

 

The accrued consulting fees balance changed as follows:

Schedule of accrued consulting fees balance    
  Nine Months Ended
February 28, 2026
 Year Ended
May 31, 2025
Balance, beginning of period $351,700  $1,385,917 
Compensation expense accrued pursuant to consulting agreements  30,000   120,000 
Accrued consulting fees written off  (220,400)  (1,154,017)
Accrued consulting converted into promissory note  (131,300)   
Payments to consultants  (8,113)  (200)
         
Balance, end of period $21,887  $351,700 

 

See Note 8 (Commitments and Contingencies).

 

 

 

 10 

 

 

NOTE 4 – NOTES PAYABLE

 

Notes payable consisted of the following:

Schedule of notes payable    
  February 28, 2026 May 31, 2025
Notes payable to an entity, non-interest bearing, due on demand, unsecured $7,500  $54,079 
Note payable to an individual, due on May 22, 2015, extinguished on June 1, 2025 (B)     25,000 
Note payable to an entity, non-interest bearing, due on February 1, 2016, extinguished on June 1, 2025 (D)     50,000 
Note payable to a family trust, stated interest of $2,500, due on October 31, 2015, extinguished on June 1, 2025 (E)     7,000 
Note payable to a corporation, stated interest of $5,000, due on October 21, 2015, extinguished on June 1, 2025 (G)     50,000 
Note payable to a corporation, stated interest of $5,000, due on November 6, 2015, extinguished on June 1, 2025 (H)     50,000 
Note payable to an individual, due on December 20, 2015, 24% default rate from January 20, 2016, extinguished on June 1, 2025 (I)     25,000 
Convertible note payable to an entity, interest at 12%, due on December 29, 2016, extinguished on June 1, 2025 (M)     40,000 
Note payable to a family trust, interest at 10%, due on November 30, 2016, extinguished on June 1, 2025 (P)     25,000 
Convertible note payable to an individual, interest at 10%, extinguished on June 1, 2025 (V)     46,890 
Convertible note payable to an individual, interest at 8%, extinguished on June 1, 2025 (W)     29,000 
Convertible note payable to an individual, interest at 8%, extinguished on June 1, 2025 (X)     21,500 
Convertible note payable to an entity, interest at 10%, due on demand (Y)     8,100 
Convertible note payable to an entity, interest at 10%, due on March 5, 2019, in default (DD)  35,000   35,000 
Convertible note payable to an entity, interest at 10%, due on September 18, 2019, in default (GG)  8,506   8,506 
Convertible note payable to an entity, interest at 12%, due on November 30, 2021, extinguished on June 1, 2025 (SS)     154,764 
Convertible note payable to an entity, interest at 10%, due on June 4, 2022, in default (VV)  152,335   152,369 
Convertible note payable to an entity, interest at 8%, due on August 27, 2022, in default (WW)  14,000   14,000 
Convertible note payable to an entity, interest at 12%, due on December 21, 2022, extinguished on June 1, 2025 (YY)     424 
Convertible note payable to an entity, interest at 12%, due on February 8, 2023, extinguished on June 1, 2025 (ZZ)     174,128 
Convertible note payable to an entity, interest at 12%, due on November 4, 2023, in default (C)     6,339 
Convertible note payable to an entity, interest at 12%, due on April 10, 2024, in default (F)  76,375   76,375 
Convertible note payable to an entity, interest at 12%, due on September 18, 2024, in default, net of discount of $-0- and $1,052, respectively (K)  3,500   3,500 
Convertible note payable to an entity, interest at 12%, due on January 18, 2025, in default, net of discount of $-0- and $19,338, respectively (L)     30,555 

 

 

 

 11 

 

 

Convertible note payable to an entity, interest at 6%, due on August 22, 2026, net of discount of $87,123 (N)      
Convertible note payable to an entity, interest at 12%, due on March 24, 2023, in default (R)  46,579    
Convertible note payable to an entity, interest at 12%, due on December 19, 2023, in default (S)  31,600    
Convertible note payable to an entity, interest at 12%, due on April 8, 2025, in default (T)  65,058    
Convertible note payable to an entity, interest at 12%, due on July 31, 2025, in default (U)  17,820    
Convertible note payable to an entity, interest at 6%, due on October 6, 2026, net of discount of $37,671 (Z)  45,662    
Convertible note payable to an entity, interest at 12%, due on October 10, 2026, net of discount of $42,658 (A)  47,342    
Convertible note payable to an entity, interest at 10%, due on October 15, 2026, net of discount of $68,938 (J)  68,562    
Convertible note payable to an entity, interest at 10%, due on October 15, 2026, net of discount of $68,938 (AA)  68,562    
Convertible note payable to an entity, interest at 10%, due on October 23, 2026, net of discount of $81,781 (BB)  68,219    
Convertible note payable to an entity, interest at 6%, due on October 27, 2026, net of discount of $73,726 (CC)  56,274    
Convertible note payable to an entity, interest at 12%, due on November 25, 2026, net of discount of $87,123 (EE)  8,437    
Convertible note payable to an entity, interest at 12%, due on December 15, 2026, net of discount of $104,000 (FF)  21,000    
Convertible note payable to an entity, a one-time interest charge of 13%, due on December 15, 2026, net of discount of $114,008 (HH)  9,042    
Convertible note payable to an entity, interest at 6%, due on February 18, 2027, net of discount of $126,438 (II)  3,562    
Amount due under a Merchant Cash Advance Agreement (JJ)  471,250    
Note payable to the Small Business Administration under the Payroll Protection Program, interest at 1%, due in installments through May 4, 2022, forgiven by SBA and reclassified as equity     70,000 
Note payable to the Small Business Administration under the Payroll Protection Program, interest at 1%, due in installments through April 5, 2023, forgiven by SBA and reclassified as equity     100,000 
Notes payable to individuals, non-interest bearing, written off on June 1, 2025     103,476 
Total Notes Payable  1,326,185   1,409,646 
Less: Current Portion  (1,326,185)  (1,409,646)
Long-Term Notes Payable $  $ 

_____________________

(B) On April 22, 2015, the Company issued a $25,000 Promissory Note, non-interest bearing (interest at 24% per annum after May 22, 2015), due at maturity on May 22, 2015.

 

(D) On July 24, 2015, the Company issued a $50,000 Promissory Note to Kodiak Capital Group, LLC (“Kodiak”) for services rendered in association with an Equity Purchase Agreement. As amended and restated January 4, 2016, the note is non-interest bearing and was due on February 1, 2016.

 

 

 

 12 

 

 

(E) On July 31, 2015, the Company issued a $25,000 Promissory Note with a stated interest amount of $2,500 due at maturity on October 31, 2015.

 

(G) On August 6, 2015, the Company issued a $50,000 Promissory Note with a stated interest amount of $5,000 due at maturity on October 21, 2015.

 

(H) On August 21, 2015, the Company issued a $50,000 Promissory Note with a stated interest amount of $5,000 due at maturity on November 6, 2015.

 

(I) On September 21, 2015, the Company issued a $25,000 Promissory Note with a stated interest amount of $2,500 due at maturity on December 20, 2015. In the event that all principal and interest are not paid to the lender by January 20, 2016, interest is to accrue at a rate of 24% per annum commencing on January 21, 2016.

 

(M) On December 29, 2015, the Company issued a $20,000 Convertible Promissory Note to a lender for net loan proceeds of $15,000. The note bears interest at a rate of 12% per annum, was due on December 29, 2016, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest closing bid price during the 30 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(P) On June 3, 2016, the Company issued a $25,000 Promissory Note. The note bears interest at a rate of 10% per annum and was due on November 30, 2016.

 

(V) On May 3, 2017, the Company issued a $72,750 Convertible Promissory Note to a lender as a replacement for the principal and interest due on a promissory note due on October 14, 2014. The note bears interest at a rate of 10% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001293 per share.

 

(W) On April 5, 2017, the Company issued a $35,000 Convertible Promissory Note to a lender as a replacement for the principal and interest due on a promissory note due on August 23, 2015. The note bears interest at a rate of 8% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 40% of the lowest Trading Price during the 5 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(X) On April 5, 2017, the Company issued a $27,500 Convertible Promissory Note to a lender as a replacement for the principal and interest due on a promissory note due on October 31, 2015. The note bears interest at a rate of 8% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 40% of the lowest Trading Price during the 5 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(Y) On March 1, 2017, the Company issued a $8,600 Convertible Promissory Note to a vendor of the Company to convert certain accounts payable due to the vendor. The note bears interest at a rate of 10% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of $0.04 per share or 60% of the lowest Trading Price during the 5 Trading Day period prior to the Conversion Date.

 

(DD) On March 5, 2018, the Company issued a $35,000 Convertible Promissory Note to a lender for net loan proceeds of $33,000. The note bears interest at a rate of 10% per annum, was due on March 5, 2019, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest Trading Price during the 20 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(GG) On September 18, 2018, the Company issued a $18,000 Convertible Promissory Note to a lender for net loan proceeds of $14,000. The note bears interest at a rate of 10% per annum, was due on September 18, 2019, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest Trading Price during the 20 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(SS) On November 30, 2020, the Company issued a $170,000 Convertible Promissory Note to a lender which paid off some of the accrued interest for the note described in (RR) above. The Company received net proceeds of $32,500. The note bears interest at a rate of 12% per annum, is due on November 30, 2021, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lesser of (1) 105% of the closing bid price of the Common Stock on the Issue Date, or (2) the closing bid price of the Common Stock on the Trading Day immediately preceding the date of the conversion. See Note 6 (Derivative Liability).

 

 

 

 13 

 

 

(VV) On June 4, 2021, the Company issued a $238,596 Convertible Promissory Note to a lender which paid off the principal and accrued interest for the notes described in (EE), (FF), (KK), (LL), (MM), (NN) and (PP) above. The note bears interest at a rate of 10% per annum, is due on June 4, 2022, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lesser of (1) $0.00004, or (2) 50% of the lowest trading price of the common stock for the previous 15-day trading period. See Note 6 (Derivative Liability).

 

(WW) On August 27, 2021, the Company issued a $14,000 Convertible Promissory Note to a lender for net loan proceeds of $10,000. The note bears interest at a rate of 8% per annum, is due on August 27, 2022, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(YY) On December 21, 2021, the Company issued a $58,250 Convertible Promissory Note to a lender for net loan proceeds of $49,925. The note bears interest at a rate of 12% per annum, is due on December 21, 2022, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of (1) $0.10, or (2) the par value of the Common Stock.

 

(ZZ) On February 8, 2022, the Company issued a $245,000 Convertible Promissory Note to a lender for net loan proceeds of $218,000. The note bears interest at a rate of 12% per annum, is due on February 8, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of (1) $0.10, or (2) the par value of the Common Stock.

 

(C) On November 4, 2022, the Company issued a $30,555 Convertible Promissory Note to a lender for net loan proceeds of $25,000. The note bears interest at a rate of 12% per annum, is due on November 4, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lower of (1) $0.005, or (2) 50% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(F) On April 10, 2023, the Company issued a $61,100 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $55,000. The note bears interest at a rate of 12% per annum, is due on April 10, 2024, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of (1) $0.003, or (2) the par value of the Common Stock. See Note 6 (Derivative Liability).

 

(K) On September 18, 2023, the Company issued a $3,500 Convertible Promissory Note to a lender for net loan proceeds of $3,500. The note bears interest at a rate of 12% per annum, is due on September 18, 2024, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(L) On January 18, 2024, the Company issued a $30,555 Convertible Promissory Note to a lender for net loan proceeds of $22,800. The note bears interest at a rate of 12% per annum, is due on January 18, 2025, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lower of $0.0002 or 50% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(N) On August 22, 2025, the Company issued a $120,000 Convertible Promissory Note to a lender for net loan proceeds of $105,000. The note bears interest at a rate of 6% per annum, is due on August 22, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 20 Trading Day period prior to the Conversion Date.

 

(R) On March 24, 2022, the Company issued a $38,880 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $31,800. The note bears interest at a rate of 12% per annum, is due on March 24, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001.

 

(S) On December 19, 2022, the Company issued a $31,600 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $25,430. The note bears interest at a rate of 12% per annum, is due on December 19, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to equal to the higher of (1) $0.003, or (2) the par value of the Common Stock $0.0001.

 

 

 

 14 

 

 

(T) On April 8, 2024, the Company issued a $65,058 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $54,763. The note bears interest at a rate of 12% per annum, is due on April 8, 2025, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001.

 

(U) On July 31, 2024, the Company issued a $17,820 Convertible Promissory Note to MACRAB LLC who paid this amount to various service providers of the Company. The note bears interest at a rate of 12% per annum, is due on July 31, 2025, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001.

 

(Z) On October 6, 2025, the Company issued a $83,333 Convertible Promissory Note to a lender for net loan proceeds of $70,000. The note bears interest at a rate of 6% per annum, is due on October 6, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

(A) On October 10, 2025, the Company issued a $90,000 Convertible Promissory Note to a lender for net loan proceeds of $77,000. The note bears interest at a rate of 12% per annum, is due on October 10, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(J) On October 15, 2025, the Company issued a $137,500 Convertible Promissory Note to a lender for net loan proceeds of $125,000. The note bears interest at a rate of 10% per annum, is due on October 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 75% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(AA) On October 15, 2025, the Company issued a $137,500 Convertible Promissory Note to a lender for net loan proceeds of $113,500. The note bears interest at a rate of 10% per annum, is due on October 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 75% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(BB) On October 23, 2025, the Company issued a $150,000 Convertible Promissory Note to a lender for net loan proceeds of $129,000. The note bears interest at a rate of 10% per annum, is due on October 23, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

(CC) On October 27, 2025, the Company issued a $130,000 Convertible Promissory Note to a lender for net loan proceeds of $112,000. The note bears interest at a rate of 6% per annum, is due on October 27, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 20 Trading Day period prior to the Conversion Date.

 

(EE) On November 25, 2025, the Company issued a $120,000 Convertible Promissory Note to a lender for net loan proceeds of $100,000. The note bears interest at a rate of 12% per annum, is due on November 25, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

(FF) On December 15, 2025, the Company issued a $130,000 Convertible Promissory Note to a lender for net loan proceeds of $110,000. The note bears interest at a rate of 12% per annum, is due on December 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(HH) On February 5, 2026, the Company issued a $123,050 Convertible Promissory Note to a lender for net loan proceeds of $92,000. The note has a one-time interest charge of 13%, is due on December 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

 

 

 15 

 

 

(II) On February 18, 2026, the Company issued a $130,000 Convertible Promissory Note to a lender for net loan proceeds of $112,000. The note bears interest at a rate of 6% per annum, is due on February 18, 2027, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 20 Trading Day period prior to the Conversion Date.

 

(JJ) On January 12, 2026, the Company entered into a Merchant Cash Advance Agreement (“MCAA”). The total amount to be paid under the MCAA is $580,000 and the net loan proceeds received were $380,000. The MCAA is non-interest bearing and calls for an initial estimated weekly payment of $18,125.

 

Concentration of Notes Payable:

 

The principal balance of notes payable was due to:

Schedule of principal balance of notes payable    
  February 28, 2026 May 31, 2025
     
Lender A $  $329,317 
Lender B  209,841   209,874 
Lender C  240,932    
Lender D  260,000    
12 other lenders  1,076,247   870,455 
         
Total  1,787,020   1,409,646 
         
Less debt discounts  (460,835)   
         
Net $1,326,185  $1,409,646 

 

NOTE 5 – NOTES PAYABLE – RELATED PARTIES

 

Notes payable – related parties consisted of the following:

Schedule of notes payable – related parties    
  February 28, 2026 May 31, 2025
     
Note payable to Company law firm (and owner of 2,500 shares of common stock since August 16, 2018), non-interest bearing, due on demand, unsecured $  $2,073 
Notes payable to The OZ Corporation (owner of 2,500 shares of common stock since August 16, 2018), non-interest bearing, due on demand, unsecured     69,250 
Note payable to the Chief Executive Officer, non-interest bearing, due on demand, unsecured     15,492 
Note payable to the wife of the Chief Executive Officer as part of the 25% acquisition of Simply Whim, interest at 12%, due on September 20, 2023, unsecured (See Note 10)  2,395,000   2,000,000 
Note payable to the mother of the Chief Executive Officer, interest at 12%, due on demand, unsecured (converted from accrued consulting fees, See Note 3)  131,300   2,000,000 
Note payable to the owner-member of GetGolf LLC, interest at 5%, due on June 9, 2026  20,000   2,000,000 
Total Notes Payable  2,546,300   2,086,815 
Less: Current Portion  (2,546,300)  (2,086,815)
Long-Term Notes Payable $  $ 

 

 

 

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NOTE 6 – DERIVATIVE LIABILITY

 

The derivative liability consisted of the following:

Schedule of derivative liability        
  February 28, 2026 May 31, 2025
  Face Value Derivative Liability Face Value Derivative Liability
Convertible note payable issued December 29, 2015, due December 29, 2016 (M) $  $  $40,000  $40,000 
Convertible note payable issued April 5, 2017, due on demand (W)        29,000   43,500 
Convertible note payable issued April 5, 2017, due on demand (X)        21,500   32,250 
Convertible note payable issued March 5, 2018, due on March 5, 2019 (DD)  35,000   93,061   35,000   35,000 
Convertible note payable issued September 18, 2018, due on September 18, 2019 (GG)  8,506   22,616   8,506   8,506 
Convertible note payable issued November 30, 2020, due on November 30, 2021 (SS)        154,764   149,350 
Convertible note payable issued June 4, 2021, due on June 4, 2022 (VV)  152,336   32,113   152,369   159,306 
Convertible note payable issued August 27, 2021, due on August 27, 2022 (WW)  14,000   26,970   14,000   7,538 
Convertible note payable issued November 4, 2022, due on November 4, 2023 (C)        12,649   6,339 
Convertible note payable issued April 10, 2023, due on April 10, 2024 (F)  76,375   32,090   76,375   109,980 
Convertible note payable issued September 18, 2023, due on September 18, 2024 (K)  3,500   9,302   3,500   5,880 
Convertible note payable issued January 18, 2024, due on January 18, 2025 (L)        30,555   30,555 
Convertible note payable issued August 22, 2025, due on August 22, 2026 (N)            
Convertible note payable issued October 6, 2025, due on October 6, 2026 (Z)  83,333   236,749       
Convertible note payable issued October 10, 2025, due on October 10, 2026 (A)  90,000   255,689       
Convertible note payable issued October 15, 2025, due on October 15, 2026 (J)  137,500   312,508       
Convertible note payable issued October 15, 2025, due on October 15, 2026 (AA)  137,500   312,508       
Convertible note payable issued October 23, 2025, due on October 23, 2026 (BB)  150,000   393,367       
Convertible note payable issued October 27, 2025, due on October 27, 2026 (CC)  130,000   369,328       
Convertible note payable issued November 25, 2025, due on November 25, 2026 (EE)  95,560   250,601       
Convertible note payable issued December 15, 2025, due on December 15, 2026 (FF)  125,000   327,806       
Convertible note payable issued February 5, 2026, due on December 15, 2026 (HH)  123,050   322,692       
Convertible note payable issued February 18, 2026, due on February 18, 2027 (II)  130,000   369,328       
Totals $1,491,660  $3,366,728  $599,738  $625,824 

 

 

 

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The above convertible notes contain a variable conversion feature based on the future trading price of the Company common stock. Therefore, the number of shares of common stock issuable upon conversion of the notes is indeterminate. Accordingly, we have recorded the fair value of the embedded conversion features as a derivative liability at the respective issuance dates of the notes and charged the applicable amounts to debt discounts and the remainder to other expense. The increase (decrease) in the fair value of the derivative liability from the respective issuance dates of the notes to the measurement dates is charged (credited) to other expense (income). The fair value of the derivative liability of the notes is measured at the respective issuance dates and quarterly thereafter using the Black Scholes option pricing model.

 

Assumptions used for the calculations of the derivative liability of the notes at February 28, 2026 include (1) stock price of $0.0854 per share, (2) exercise prices ranging from $0.00004 to $0.03758 per share, (3) terms are 0 to 355 days, (4) expected volatility of 2,750% and (5) risk free interest rates ranging from 3.48% to 3.74%.

 

Assumptions used for the calculations of the derivative liability of the notes at May 31, 2025 include (1) stock price of $0.001 per share, (2) exercise prices ranging from $0.00004 to $0.005 per share, (3) terms are 0 days, (4) expected volatility of 3,176% and (5) risk free interest rates at 4.33%.

 

Concentration of Derivative Liability:

 

The derivative liability relates to convertible notes payable due to:

Schedule of derivative liability relates to convertible notes payable    
  February 28, 2026 May 31, 2025
     
Lender A $  $149,350 
Lender B  33,023   109,980 
Lender C     36,894 
Lender D  174,759   210,350 
Lender E  738,656    
8 other lenders  2,420,290   119,250 
         
Total $3,366,728  $625,824 

 

NOTE 7 – EQUITY TRANSACTIONS

 

On September 27, 2024, we entered into a Standby Equity Financing Agreement (SECA) with Mac Rab, LLC. Pursuant to the SECA said shareholder has committed to purchase up to $1.25 million of our common stock. The per share purchase price for the shares that we may sell under the SECA will fluctuate based on the price of our common stock and will be equal to 80% of the average of the two (2) lowest volume weighted average prices of the Company’s Common Stock on OTC Pink during the five (5) Trading Days immediately following the Clearing Date. Depending on market liquidity at the time, sales of such shares may cause the trading price of our common stock to fall.

 

During the year ended May 31, 2025, the Company issued an aggregate of 213,030 shares (as adjusted for the June 5, 2025 reverse stock split) of common stock pursuant to the Standby Equity Agreement for net proceeds of $8,598.

 

During the year ended May 31, 2025, the Company issued an aggregate of 673,937 shares (as adjusted for the June 5, 2025 reverse stock split) of common stock for the conversion of notes payable and accrued interest in the aggregate amount of $66,068.

 

 

 

 18 

 

 

During the nine months ended February 28, 2026, the Company issued a net 1,125,568 shares (1,221,501 issued less 95,933 cancelled) of common stock pursuant to the Standby Equity Agreement.

 

During the nine months ended February 28, 2026, the Company issued an aggregate of 5,102,133 shares of common stock for the conversion of notes payable and accrued interest in the aggregate amount of $100,332.

 

During the nine months ended February 28, 2026, the Company issued 1,000,000 shares of common stock as part of the purchase agreement with GetGolf LLC.

 

During the nine months ended February 28, 2026, the Company issued an aggregate of 144,045 shares of common stock for the cashless exercise of warrants.

 

NOTE 8 – COMMITMENTS AND CONTINGENCIES

 

Consulting Agreements with Individuals

 

The Company has entered into a Consulting Agreement with the Company’s previous Chief Executive Officer. The Consulting Agreement provides for monthly compensation of $15,000 through July 30, 2027. (See Note 3 - Accrued Consulting Fees).

 

As of February 28, 2025, the Company’s Chief Executive Officer and the wife of the Company’s Chief Executive Officer forgave the accrued consulting fees balance due to them in the amount of $1,154,017. Due to the fact that they were shareholders, the forgiven balance was credited to additional paid in capital.

 

NOTE 9 – INVESTMENT IN ACQUISITION

 

On September 20, 2022, the Company entered into an agreement to acquire 25% of the outstanding shares of SIMPLY WHIM, INC., a Wyoming corporation (“SIMPLY WHIM”), in exchange for 666,666,668 shares of common stock of the Company and a promissory note in the face amount of $2,000,000. SIMPLY WHIM is a skin care product development company. At the date of the acquisition, the price per share of the company shares was $0.0063. The total consideration paid by the company (value of stock issued and promissory note) was $6,200,000 which has been recorded as Investment in Acquisition on the balance sheet. The Company determined that the Simply Whim investment should be accounted for under the cost method because the Company does not have the ability to exercise significant influence over operating and financial policies of the investee given there is no representation on the board of directors, participation in policy-making processes, no interchange of managerial personnel, and the majority ownership of the investee is a nonpublic company held by one individual. During the quarter ended August 31, 2025, the promissory note triggered a default of 25% ($500,000) of the principal balance of the note which increased the balance to $2,500,000. In conjunction with this default, the Company decreased the Investment in Acquisition on the balance sheet to $2,500,000 and recorded a Loss on markdown of investment of $3,700,000 on the statement of operations.

 

NOTE 10 – SUBSEQUENT EVENTS

 

On August 6, 2025, the Company entered into an asset purchase agreement to acquire Apache Creek Golf Club located in Apache Junction, Arizona for an anticipated purchase price of $2,500,000. Although the option agreement was executed during the reporting period, the transfer of the total consideration did not occur as of the February 28, 2026 balance sheet date. As a result, no purchase price was recognized, and no acquisition-related assets or liabilities have been recorded. The Company expects the consideration to be transferred and the acquisition to be accounted for as a business combination upon the closing of the transaction. The Company has recorded $405,000 as a prepaid investment as part of this agreement.

 

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and determined there are no additional material events requiring disclosure.

 

 

 

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Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operation

 

The following discussion contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934 relating to future events or our future performance. Actual results may materially differ from those projected in the forward-looking statements as a result of certain risks and uncertainties set forth in this prospectus. Although management believes that the assumptions made and expectations reflected in the forward-looking statements are reasonable, there is no assurance that the underlying assumptions will, in fact, prove to be correct or that actual results will not be different from expectations expressed in this report.

 

BUSINESS OVERVIEW

 

With the acquisition of GETGOLF, LLC in October 2025, The Marquie Group, Inc. shifted its primary focus to the golf industry. GetGolf is led by industry veteran Jeff Foster. Mr. Foster’s professional background includes founding Arizona Fairways Magazine and Arizona Golf and Travel, as well as decades of experience in the golf industry, including golf course operations, golf-related media and marketing systems.

 

As part of the acquisition of GetGolf, the Company acquired a vertically integrated portfolio of golf-related assets consisting of (i) proprietary golf technology and reservation systems and (ii) owned and operated destination golf course properties. These assets are collectively designed to create a scalable golf operation, booking, and customer-engagement ecosystem.

 

While these golf-related assets were not part of our operations during the quarter ended November 30, 2025, we expect that, under the leadership of our new Board and management team, we will explore ways to expand our current golf assets while exploring new opportunities in the expanding industry, including:

 

GETGOLF, LLC — A New Era in Global Golf Connectivity

 

GETGOLF, LLC is more than an acquisition, is a launchpad for the future of golf. Built to redefine how golfers engage with the game, GETGOLF introduces a dynamic, technology-driven platform that seamlessly connects players, courses, and golf professionals worldwide.

 

At its core, GETGOLF delivers a fully integrated digital experience, featuring real-time tee-time booking, curated golf travel planning, and an interactive social environment. Golfers can connect directly with professionals at featured courses, enhancing both preparation and on-course experience in ways never offered through a single platform.

 

Now operating as part of TMGI, GETGOLF is positioned for global expansion. The platform is designed to scale internationally, creating new opportunities for courses and players to connect through a unified digital ecosystem. With its proprietary search engine, GETGOLF.com will offer an unparalleled ability to discover and purchase golf experiences in real time.

 

An Industry Standout

 

What distinguishes GETGOLF is its comprehensive approach. GGC is not simply a tee-time booking engine, it is a next-generation solution designed to serve both the end user and the golf course.

 

 

 

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Key innovations include:

 

 ·A global golf search engine powered by proprietary technology
   
 ·Advanced SEO strategies to maximize course visibility and user engagement
   
 ·An integrated tee-time reservation system for seamless booking
   
 ·A digital portal that enhances accessibility and communication between golfers and courses

 

The platform’s next phase of development is focused on delivering a fully realized global experience, with the integrated reservation system and digital portal expected to launch in the fourth quarter of 2026.

 

Stand By Golf

 

Stand By Golf™ is a proprietary, cloud-based golf reservation, yield-management, and operations platform designed to optimize golf course utilization, monetize unused tee times, and enhance golfer engagement. The system functions as both a consumer-facing marketplace and an enterprise-level golf course management tool.

 

Key components and functionality include:

 

 ·Dynamic Tee-Time Reservation Engine. Allows real-time booking of tee times across participating courses, including yield-optimized pricing based on demand, weather, off-peak windows, and last-minute inventory;
 ·Revenue Optimization & Standby Pricing Model. The platform enables “stand-by” or distressed inventory monetization, allowing golf courses to convert unused tee times into revenue through algorithmic discounting without eroding premium brand pricing.
 ·Course Operations & Capacity Management. Integrated tools for course operators to manage availability, pace-of-play intervals, staffing needs, and daily revenue forecasting.
 ·Golfer Account & Loyalty Ecosystem. Includes customer profiles, repeat-play rewards, membership integration, promotional offers, and data-driven marketing tools.
 ·Enterprise Integration Capabilities. Designed to integrate with point-of-sale systems, access control, payment processing, customer relationship management (CRM), and future tokenized loyalty or rewards platforms.
 ·Scalable Licensing & White-Label Potential. The Stand By Golf platform is structured for:

 

 oSoftware-as-a-Service (SaaS) licensing to third-party golf operators,
 o

White-label implementations for resort chains,

   
  · Expanded network with premier destinations including Marriott’s Shadow Ridge and Desert Island Country Club.
   
 oEnterprise B2B partnerships with golf management companies.

 

This technology asset represents a high-margin, scalable digital infrastructure layer capable of generating recurring subscription revenue, transaction fees, advertising revenue, and data-driven marketing monetization independent of physical course ownership.

 

 

 

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Apache Creek Golf Club

 

Apache Creek Golf Club is an 18-hole, par-71 public championship course located in Apache Junction, Arizona. Opened in 1994, the course offers a traditional desert-style design that blends turf fairways with natural desert landscapes framed by striking mountain backdrops. The layout emphasizes accuracy over distance, with transitional desert areas penalizing errant tee shots and smaller greens demanding precision on approach. With yardages ranging from approximately 5,300 to 6,363 yards depending on tees, the course appeals to a wide range of players, from casual golfers to more experienced enthusiasts seeking an affordable but challenging round.

 

The facility provides a full suite of amenities, including a large driving range with shaded hitting areas, multiple putting greens, a short-game area with bunker practice, and a full-service pro shop offering equipment, apparel, and rentals. The on-site Bar & Grill and covered patio support food-and-beverage revenue while enhancing the golfer and event experience. Apache Creek also hosts men’s and women’s clubs, leagues, and regular tournaments, fostering a strong sense of community and anchoring repeat play throughout the year. Tee times are available online, and the property’s value-driven pricing strategy positions it competitively within the greater Phoenix/Apache Junction golf market.

 

From an ownership perspective, Apache Creek represents a diversified, revenue-producing golf operation with income streams from green fees, memberships, practice facilities, retail sales, food and beverage, and tournaments. Its existing online booking structure makes it well-suited for integration with reservation and yield-management technology platforms such as Stand By Golf™, potentially enhancing tee-time monetization, dynamic pricing, and data-driven course management. The course’s accessible design, established customer base, and full-service amenities strengthen its role as both a standalone operating asset and a strategic testing ground for technology-enabled golf operations.

 

Overall, Apache Creek Golf Club offers a compelling blend of stable, community-driven golf operations and scalable technology-integration potential. Its established presence, consistent local demand, and operational flexibility make it a valuable component within a vertically integrated golf technology and golf-course ownership portfolio.

 

Apache Creek further expands the Company’s geographic footprint, golfer user base, and operational dataset, enabling:

 

 ·Cross-market demand comparisons,
 ·Regional pricing analytics,
 ·Multi-property marketing strategies using the Stand By Golf ecosystem.

 

Strategic Integration of Technology and Physical Golf Assets

 

Collectively, the Stand By Golf platform and Apache Creek Golf Club create a vertically integrated golf technology and operations model, enabling the Company to:

 

 ·Control both software infrastructure and physical course performance,
 ·Develop proprietary analytics across owned and third-party golf assets,
 ·Monetize golfer data, booking behavior, and loyalty engagement,
 ·Expand through:

 

 oAdditional course acquisitions,
 oLicensing of the Stand By Golf platform to third-party operators,
 oFranchised or managed course relationships,
 oFuture tokenized or digital loyalty systems.

 

There can be no assurance that any particular initiative will be successful or will generate material revenue, and we may choose to prioritize or defer such efforts depending on capital availability, market conditions and other factors described in this report.

 

 

 

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Business Strategy

 

Across our segments, our strategy is to:

 

 ·Grow our customer reach and engagement through advertising and social media outreach;
 ·monetize our existing customer base via advertising, events, subscriptions, sponsorships, and direct-to-consumer product sales;
 ·leverage our branded intellectual property (e.g., Whim®, Stand By Golf) to build durable franchises that can be extended into new channels and product categories;
 ·deploy a vertically integrated operating model that combines proprietary technology, consumer brands, and directly operated revenue-producing assets to capture value across the entire customer lifecycle, from digital engagement through in-person experiences;
 ·operate with a lean cost structure while using third-party vendors and partners to provide technology, distribution, and specialized services; and
 ·access growth capital through equity lines, private placements and other financing mechanisms until our operations are able to support themselves from recurring revenues.

 

Our near-term priorities include:

 

Integrating the golf-related assets received in the GetGolf Transaction into a coherent strategic plan, including:

 

 ·full operational deployment and refinement of the Stand By Golf™ reservation, yield-management, and course operations platform,
 ·revenue and operational optimization of and Apache Creek Golf Club as cash-flow-producing golf course properties, and,
 ·expansion of Stand By Golf™ through third-party course licensing, enterprise partnerships, and white-label deployments.
 ·Strengthening our internal controls, governance and reporting infrastructure under the leadership of our new Board and management team.

 

Competitive Conditions

 

Health & Beauty (Simply Whim) Competitive Conditions

 

Our participation in the health and beauty sector, through our 25% ownership in Simply Whim, Inc., places us in a highly fragmented and intensely competitive market with rapid product innovation cycles. Competitors include:

 

 ·major multinational beauty and wellness companies;
 ·specialist skincare and supplement brands;
 ·large retailers with private-label products;
 ·online influencer-driven brands; and
 ·established e-commerce health and beauty platforms.

 

 

 

 23 

 

 

The barriers to entry in the direct-to-consumer (“DTC”) beauty and supplement markets are relatively low, which has allowed hundreds of smaller niche competitors to emerge. Many competitors possess:

 

 ·significantly larger marketing budgets,
 ·greater manufacturing and distribution capacity,
 ·established retail shelf presence,
 ·stronger supply chain systems, and
 ·more developed influencer and social-media networks.

 

Simply Whim competes by focusing on clean, paraben-free, cruelty-free, gluten-free, vegan-friendly products with targeted demographic resonance. However, the Company faces risks that:

 

 ·rapid competitor innovation may outpace product development timelines;
 ·advertising costs on platforms like Meta, Google, and TikTok may increase;
 ·negative trends in consumer discretionary spending may reduce demand; and
 ·regulatory scrutiny on supplements and cosmetic labeling may tighten.

 

We believe that cross-promotion with our media partners can provide strategic synergy, but competition in the beauty and wellness sector remains intense.

 

Golf & Lifestyle Brand Competitive Conditions

 

As part of the Purchase Agreement, the Company acquired the rights to the Stand By Golf™ platform, and Apache Creek Golf Club brands, together with their associated intellectual property, operating rights, software systems, data, customer relationships, and marketing assets. Through these acquisitions, the Company now participates in both the golf technology platform market and the physical golf course operations and lifestyle branding markets.

 

The golf industry, particularly tee-time booking platforms, yield-management software, golf course operations systems, golf travel tools, player engagement applications, and golf lifestyle marketing—is highly competitive and rapidly evolving. This competitive landscape includes:

 

 ·large-scale golf booking platforms;
 ·course management systems;
 ·golf lifestyle content providers;
 ·regional and local golf course operators with their own promotional channels;
 ·emerging technology companies offering real-time tee-time scheduling; and
 ·companies pursuing AI-driven analysis of player behavior and course utilization.

 

Unlike pure-play software competitors, the Company’s strategy integrates both proprietary technology through the Stand By Golf™ platform and direct revenue-producing physical golf assets through Apache Creek Golf Club. While this vertically integrated model offers strategic advantages in data collection, pricing optimization, and customer engagement, it also exposes the Company to competition in both the software and physical operations segments of the golf industry.

 

 

 

 24 

 

 

Our success in this segment will depend on, among other factors:

 

 ·the continued development, reliability, scalability, and market adoption of the Stand By Golf™ platform;
 ·our ability to efficiently operate, market, and optimize revenues at Apache Creek Golf Club;
 ·successful integration of golf technology with our broader media, lifestyle, and branded content platforms;
 ·access to sufficient capital to support software development, course operations, marketing, and geographic expansion; and
 ·the ability of our management team to execute within a competitive, technology-driven and experience-based consumer services industry.

 

Given that the Company is in the early stages of deploying and scaling its golf technology and integrated golf operations strategy, and given our limited financial resources relative to many competitors, there is a meaningful risk that better-capitalized competitors may move more quickly, secure larger customer bases, deploy more advanced technology, or establish stronger brand recognition before we are able to fully commercialize, scale, or defensively position our golf-related assets. Such competitive pressures could materially and adversely affect our operating results, growth prospects, and financial condition.

 

Market Demand - Demographics

 

Across our consumer product segments, demographic trends influence demand:

 

 ·Health and beauty products targeting “healthy aging” remain a multi-billion-dollar global category with strong growth trends.
 ·The golf industry continues to experience elevated participation following the post-COVID boom, with rising recreational play and increased demand for golf travel.

 

At the same time, competition continues to rise in all categories in which we operate:

 

 ·Direct-to-consumer wellness brands launch almost daily.
 ·Golf technology platforms are expanding quickly.

 

While demographic trends support long-term demand, our ability to capture market share will depend upon capital availability, brand execution, and digital engagement capabilities.

 

Intellectual Property

 

Intellectual property is central to our strategy and perceived enterprise value. Through our subsidiaries and contractual arrangements, we license or own various trademarks and related assets that support our media and consumer products businesses.

 

The Company owns or controls the following assets:

 

 ·Simply Whim, Inc. trademarks such as Whim®, Simply Whim™, Age is Not a Skin Type®, and related marks;

 

 

 

 25 

 

 

Following the GetGolf Transaction, and the Company’s cessation of its media operations for the Music of Your Life® brand and associated intellectual property, the Company will concentrate its focus on the Simply Whim™ products, and its golf-related assets and intellectual property and brand rights assigned by GetGolf, including:

 

Digital advertising and marketing that includes web and advertising traffic, search, social and mobile conversions.

Technology Innovations in search, media, ecommerce, and reporting/analytics, and more.

Website content strategy and user experience design which is paramount to responsive cross-platform design and digital success.

Search (SEO/M) – Search Marketing both earned media and paid keywords.

Mobile – Your success that resides in our mobile media and building mobile subscribers.

Customers entering the site can have the flexibility to choose services within GGC IE; Air fare, Auto rental, destination sites for the family etc..

 

 ·Stand By Golf – intellectual property, trademarks, trade names, branding materials
 ·Apache Creek Golf Club – branding, domain names, promotional rights

 

Third-Party IP

 

The Company historically operated Music of Your Life® under license arrangements. Pursuant to the Purchase Agreement Marc and Jacquie Angell will retain 100% ownership of all Music of Your Life® trademarks, copyrights, brand rights, and intellectual property.

 

The Company also uses copyrighted audio content, music libraries, and digital assets in the Broadcast segment. Compliance with music licensing organizations (e.g., BMI, ASCAP, SESAC, SoundExchange) is a significant ongoing operational requirement.

 

Because IP rights associated with Music of Your Life® now lie outside the Company, continuity of broadcast operations would depend on maintaining cooperative licensing arrangements with the Angell family and would be the result of future negotiations.

 

In addition, any future use of golf-related IP will require investment in branding, development, and commercialization.

 

We believe that our ability to protect and leverage our intellectual property, through registrations, contractual license rights, and enforcement against infringement where appropriate, is an important element of our competitive position.

 

Government Regulation and Industry Standards

 

Health & Beauty Regulatory Environment

 

Simply Whim operates within a regulatory landscape that includes:

 

 ·the Federal Food, Drug, and Cosmetic Act (FD&C Act);
 ·FDA guidelines for cosmetics and nutritional supplements;
 ·FTC advertising rules regarding claims;
 ·labeling requirements under federal and state law;
 ·increasing scrutiny of consumer wellness products.

 

Changes in regulatory interpretation or enforcement may increase compliance costs or require product reformulation or relabeling.

 

 

 

 26 

 

 

Golf Industry Regulation

 

The Company’s golf-related assets include (i) Stand By Golf™, a proprietary, cloud-based golf reservation, yield-management, and course-operations platform designed to optimize utilization and enhance golfer engagement, and (ii) Apache Creek Golf Club, both of which are full-service, revenue-producing golf course properties that the Company owns and operates. Each of these assets implicates different regulatory frameworks depending on the nature of their operations and commercial deployment.

 

Golf, Lifestyle, and Digital Platform Regulation

 

While the Stand By Golf™ platform is not presently commercialized in a manner that subjects it to specialized industry licensing or regulation, future commercialization—particularly if expanded into digital transactions, real-time booking, consumer data analytics, or multi-state commerce—may implicate various regulatory regimes, including:

 

 ·data privacy laws,
 ·consumer protection rules,
 ·e-commerce regulations,
 ·potential licensing requirements for travel-related sales,
 ·cyber-security standards,
 ·accessibility rules under the Americans with Disabilities Act (ADA) for web content.

 

Further, as the online marketplace continues to expand, state and federal authorities may implement new rules affecting:

 

 ·online advertising,
 ·cross-border digital commerce,
 ·AI-driven personalization,
 ·cookies and tracking technologies.

 

Regulatory changes could reduce the effectiveness of digital marketing campaigns or create added compliance obligations.

 

Regulation of Golf Course Operations

 

As physical golf course operations Apache Creek are subject to a separate set of regulatory and industry standards, which may include:

 

 ·local business licensing, zoning, and land-use regulations affecting course operations, hours, construction, expansion, and on-site facilities;
 ·environmental regulations, including water usage, irrigation practices, chemical handling, pesticide application, wetland protection, and turf-management compliance;
 ·health and safety requirements, including OSHA workplace standards for groundskeepers, maintenance personnel, pro shop staff, and food and beverage workers;
 ·food and beverage licensing, including health codes, alcohol service permits, and food-handling certifications;
 ·ADA accessibility requirements for physical facilities, including golf carts, pathways, bathrooms, and clubhouse areas;
 ·event-related permits, such as tournament hosting, outdoor gatherings, and special-use approvals; and
 ·employment and labor regulations, including wage and hour laws, seasonal staffing rules, and state-level employment standards.

 

Future expansion of on-site amenities, tournaments, food service offerings, or special events may increase regulatory touchpoints and compliance responsibilities.

 

 

 

 27 

 

 

Golf Industry Regulatory Outlook

 

Because both digital and physical golf operations are subject to evolving local, state, and federal regulatory environments, the Company may face increased compliance obligations as these businesses scale. New rules related to consumer privacy, dynamic pricing, online marketing, environmental management, and workplace safety could materially impact operations, impose additional costs, or require technology or operational adjustments.

 

Because we have incurred losses, income tax expenses are immaterial. No tax benefits have been booked related to operating loss carryforwards, given our uncertainty of being able to utilize such loss carryforwards in future years. We anticipate incurring additional losses during the coming year.

 

RESULTS OF OPERATION

 

Following is management’s discussion of the relevant items affecting results of operations for the three and nine months ended February 28, 2026 and 2025.

 

Revenues. The Company generated revenues of $448,311 and $-0- during the three months ended February 28, 2026 and 2025, respectively. The Company generated revenues of $475,431 and $-0- for during the nine months ended February 28, 2026 and 2025, respectively. Revenues were generated partly from advertising spot sales on our syndicated radio network. The majority of revenues were generated from golf course bookings and cart rentals through the Stand By Golf platform. These will continue to be the majority of revenues in future operations. Other future revenues will be golf green fees, cart rentals, food & beverage sales and pro shop sales when the planned acquisitions of golf courses have been finalized.

 

Cost of Sales. Our cost of sales for were $329,433 for the three and nine months ended February 28, 2026 and 2025. Cost of sales consist primarily of the payments made to golf courses for the bookings and reservations generated on the Stand By Golf platform. The gross profit represents the income retained by the Company for providing these services. Our cost of sales in the future will also consist of the costs of merchandise and food & beverage sold at the golf course pro shops.

 

Salaries and Consulting Expenses. Salaries and consulting expenses were $213,340 and $-0- for the three months ended February 28, 2026 and 2025, respectively. Salaries and consulting expenses were $356,726 and $120,000 for the nine months ended February 28, 2026 and 2025, respectively. The increase is due to the consolidation of GetGolf and Stand By Golf during the quarter ended February 28, 2026. We expect that salaries and consulting expenses will increase with the planned acquisitions of golf courses.

 

Professional Fees. Professional fees were $142,645 and $22,036 for the three months ended February 28, 2026 and 2025, respectively. Professional fees were $331,752 and $26,536 for the nine months ended February 28, 2026 and 2025, respectively. Professional fees consist mainly of the fees related to the audits and reviews of the Company’s financial statements as well as the filings with the Securities and Exchange Commission. These fees also increased due to the fees incurred with the acquisition of GetGolf and Stand By Golf. We anticipate that professional fees will increase in future periods as we acquire golf courses as well as scale up our operations.

 

Other Selling, General and Administrative Expenses. Other selling, general and administrative expenses were $85,225 and $1,178 for the three months ended February 28, 2026 and 2025, respectively. Other selling, general and administrative expenses were $226,280 and $2,032 for the nine months ended February 28, 2026 and 2025, respectively. The largest expense items in this category are investor relations and commissions as the company continues to raise capital. Other general expenses were for rent, insurance and office expenses. We anticipate that SG&A expenses will increase commensurate with an increase in our operations.

 

Other Income (Expenses). The Company had net other expenses of $5,489,474 and $320,443 for the nine months ended February 28, 2026 and 2025, respectively. During the nine months ended February 28, 2026, the company recorded a gain on the extinguishment of debt in the amount of $1,760,461, expense on the change in the fair value of the derivative liability in the amount of $1,654,620, loss on the markdown of investment in the amount of $3,700,000 and interest expenses related to notes payable in the amount of $1,895,315, which included the amortization of debt discounts of $546,101. The expense on the change in the fair value of derivative liability and the increase in interest expenses is the result of the issuance of new convertible promissory notes which bear interest from 6% to 13%.

 

 

 

 28 

 

 

LIQUIDITY AND CAPITAL RESOURCES

 

As of February 28, 2026, our primary source of liquidity consisted of $349,224 in cash and cash equivalents. We hold our cash reserves in major United States banks. Since inception, we have financed our operations through a combination of short and long-term loans, and through the private placement of our common stock.

 

We have sustained significant net losses which have resulted in negative working capital and an accumulated deficit at February 28, 2026 of $7,977,346 and $22,070,171, respectively, which raises doubt about our ability to continue as a going concern. We generated a net loss for the nine months ended February 28, 2026 of $6,258,234. Without additional revenues, working capital loans, or equity investment, there is substantial doubt as to our ability to continue operations.

 

We believe these conditions have resulted from the inherent risks associated with small public companies. Such risks include, but are not limited to, the ability to (i) generate revenues and sales of our products and services at levels sufficient to cover our costs and provide a return for investors, (ii) attract additional capital in order to finance growth, and (iii) successfully compete with other comparable companies having financial, production and marketing resources significantly greater than those of the Company.

 

CRITICAL ACCOUNTING PRONOUNCEMENTS

 

Our financial statements and related public financial information are based on the application of generally accepted accounting principles in the United States (“GAAP”). GAAP requires the use of estimates, assumptions, judgments, and subjective interpretations of accounting principles that have an impact on the assets, liabilities, revenues, and expense amounts reported. These estimates can also affect supplemental information contained in our external disclosures including information regarding contingencies, risk, and financial condition. We believe our use of estimates and underlying accounting assumptions adhere to GAAP and are consistently and conservatively applied. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances. Actual results may differ materially from these estimates under different assumptions or conditions. We continue to monitor significant estimates made during the preparation of our financial statements.

 

Our significant accounting policies are summarized in Note 2 of our financial statements included in our May 31, 2025 Form 10-K. While all these significant accounting policies impact our financial condition and results of operations, we view certain of these policies as critical. Policies determined to be critical are those policies that have the most significant impact on our financial statements and require management to use a greater degree of judgment and estimates. Actual results may differ from those estimates. Our management believes that given current facts and circumstances, it is unlikely that applying any other reasonable judgments or estimate methodologies would cause a material effect on our results of operations, financial position or liquidity for the periods presented in this report.

 

We recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed, and collectability of the resulting receivable is reasonably assured.

 

RECENT ACCOUNTING PRONOUNCEMENTS

 

We have reviewed accounting pronouncements issued during the past two years and have adopted any that are applicable to the Company. We have determined that none had a material impact on our financial position, results of operations, or cash flows for the periods presented in this report.

 

OFF-BALANCE SHEET ARRANGEMENTS

 

We do not have any off-balance sheet arrangements, financings, or other relationships with unconsolidated entities or other persons, also known as “special purpose entities” (“SPE”s).

 

 

 

 29 

 

 

Item 3. Quantitative and Qualitative Disclosures about Market Risks

 

Not applicable because we are a smaller reporting company.

 

Item 4. Controls and Procedures

 

Evaluation of Disclosure Controls and Procedures

 

Pursuant to Rule 13a-15(b) under the Securities Exchange Act of 1934 (“Exchange Act”), the Company carried out an evaluation, with the participation of the Company’s management, including the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), of the effectiveness of the Company’s disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this report. Based upon that evaluation, the Company’s CEO and CFO concluded that the Company’s disclosure controls and procedures were not effective to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure as a result of continuing material weaknesses (such as the absence of an audit committee and absence of qualified independent directors) in its internal control over financial reporting. The disclosure controls and procedures were ineffective because there was no segregation of duties. One member of our management team handles all accounting duties including the recording of transactions, paying bills, and reconciling the bank account. We have minimized this risk by having an external accountant review all transactions and make the appropriate adjustments before the review by our external auditor.

 

Changes in Internal Controls Over Financial Reporting

 

There have been no changes in the Company's internal control over financial reporting during the latest fiscal quarter that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 30 

 

 

PART II - OTHER INFORMATION

 

Item 1. Legal Proceedings

 

Currently we are not aware of any litigation pending or threatened by or against the Company.

 

Item 1A. Risk Factors

 

Not applicable because we are a smaller reporting company.

 

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

 

See Note 7 in the notes to the financial statements.

 

With respect to the transactions in Note 7 to the financial statements, each of the recipients of securities of the Company was an accredited investor or is considered by the Company to be a “sophisticated person”, inasmuch as each of them has such knowledge and experience in financial and business matters that they are capable of evaluating the merits and risks of receiving securities of the Company. No solicitation was made, and no underwriting discounts were given or paid in connection with these transactions. The Company believes that the issuance of its securities as described above was exempt from registration with the Securities and Exchange Commission pursuant to Section 4(2) of the Securities Act of 1933.

 

Item 3. Defaults Upon Senior Securities

 

The Company has not paid the principal and interest due on 10 notes payable aggregating $420,773 at February 28, 2026. See Note 4 to the Consolidated Financial Statements.

 

Item 4. Mine Safety Disclosures

 

Not Applicable.

 

Item 5. Other Information

 

During the quarter ended February 28, 2026, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.

 

Item 6. Exhibits

 

Exhibit No. Description
3.1 Amended and Restated Articles of Incorporation of Music of Your life, Inc. (incorporated by reference to the Company's Form S-1/A filed on November 22, 2022)
3.2 Amended and Restated Bylaws of Music of Your Life, Inc. (incorporated by reference to the Company’s Form S-1/A filed on November 22, 2022)
31.1 Certification of Principal Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2 Certification of Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1 Certification of Principal Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2 Certification of Principal Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS XBRL Instance Document
101.SCH XBRL Taxonomy Extension Schema Document
101.CAL XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF XBRL Taxonomy Extension Definition Linkbase Document
101.LAB XBRL Taxonomy Extension Label Linkbase Document
101.PRE XBRL Taxonomy Extension Presentation Linkbase Document

 

 

 

 31 

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 

 The Marquie Group, Inc.
  
Date: April 13, 2026By:/s/ Kelly Kirchhoff
  Kelly Kirchhoff
  Chief Executive Officer
  (Duly Authorized Officer and Principal Executive Officer)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 32 

Exhibit 31.1

 

SECTION 302 CEO CERTIFICATION

Form of Certification Required

by Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934

 

I, Kelly Kirchhoff, certify that:

 

 1.I have reviewed this Report on Form 10-Q of The Transglobal Management Group, Inc.;

 

 2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

 3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

 

 4.The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small business issuer.  We have concluded that our disclosure controls and procedures were ineffective as of the end of the period covered by this quarterly report because there was no segregation of duties. One member of our management team handles all accounting duties including the recording of transactions, paying bills, and reconciling the bank account. We have minimized this risk by having an external accountant review all transactions and make the appropriate adjustments prior to the review by our external auditor.  We also have:

 

 a.Designed such disclosure controls and procedures. or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

 b.Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

 c.Evaluated the effectiveness of the small business issuer’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation;

 

 d.Disclosed in this report any change in the small business issuer’s internal control over financial reporting that occurred during the small business issuer’s most recent fiscal quarter (the small business issuer’s second fiscal quarter in the case of this report) that has materially affected, or is reasonably likely to materially affect, the small business issuer’s internal control over financial reporting, and;

 

 5.The small business issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of the internal control over financial reporting, to the small business issuer’s auditors and the audit committee of small business issuer’s board of directors (or persons performing the equivalent function):

 

 a.All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting, which are reasonably likely to adversely affect the small business issuer’s ability to record, process, summarize and report financial information; and

 

 b.Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer’s internal control over financial reporting.

 

Date: April 13, 2026

 

 /s/ Kelly Kirchhoff
 Kelly Kirchhoff
 Chief Executive Officer

 

 

Exhibit 31.2

 

SECTION 302 CFO CERTIFICATION

Form of Certification Required

by Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934

 

I, Scott Carlston, certify that:

 

 1.I have reviewed this Report on Form 10-Q of The Transglobal Management Group, Inc.;

 

 2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

 3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

 

 4.The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small business issuer.  We have concluded that our disclosure controls and procedures were ineffective as of the end of the period covered by this quarterly report because there was no segregation of duties. One member of our management team handles all accounting duties including the recording of transactions, paying bills, and reconciling the bank account. We have minimized this risk by having an external accountant review all transactions and make the appropriate adjustments prior to the review by our external auditor.  We also have:

 

 a.Designed such disclosure controls and procedures. or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

 b.Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

 c.Evaluated the effectiveness of the small business issuer’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation;

 

 d.Disclosed in this report any change in the small business issuer’s internal control over financial reporting that occurred during the small business issuer’s most recent fiscal quarter (the small business issuer’s second fiscal quarter in the case of this report) that has materially affected, or is reasonably likely to materially affect, the small business issuer’s internal control over financial reporting, and;

 

 5.The small business issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of the internal control over financial reporting, to the small business issuer’s auditors and the audit committee of small business issuer’s board of directors (or persons performing the equivalent function):

 

 a.All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting, which are reasonably likely to adversely affect the small business issuer’s ability to record, process, summarize and report financial information; and

 

 b.Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer’s internal control over financial reporting.

 

Date: April 13, 2026

 

 /s/ Scott Carlston
 Scott Carlston
 Chief Financial Officer

 

 

Exhibit 32.1

 

CERTIFICATION PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

(18 U.S.C. SECTION 1350)

 

In connection with the accompanying report of Transglobal Management Group, Inc.; (the “Company”) on Form 10-Q for the quarter ended February 28, 2026 (the “Report”), I, Kelly Kirchhoff, Chief Executive Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 

 (1)To my knowledge, the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

 

 (2)The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

Date: April 13, 2026

 

 /s/ Kelly Kirchhoff
 Kelly Kirchhoff
 Chief Executive Officer

 

 

 

 

Exhibit 32.2

 

CERTIFICATION PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

(18 U.S.C. SECTION 1350)

 

In connection with the accompanying report of Transglobal Management Group, Inc.; (the “Company”) on Form 10-Q for the quarter ended February 28, 2026 (the “Report”), I, Scott Carlston, Chief Financial Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 

 (1)To my knowledge, the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

 

 (2)The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

Date: April 13, 2026

 

 

 /s/ Scott Carlston
 Scott Carlston
 Chief Financial Officer

 

 

 

 

 

 

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v3.26.1
Consolidated Balance Sheets - USD ($)
Feb. 28, 2026
May 31, 2025
CURRENT ASSETS  
Cash and cash equivalents$ 349,224$ 1,071
Accounts receivable38,16011,040
Prepaid investment405,0000
Total Current Assets792,38412,111
OTHER ASSETS  
Investment in Acquisition2,500,0006,200,000
Loans receivable, related party35,23735,237
Music inventory, net of accumulated depreciation of $-0- and $21,815, respectively0453
Trademark costs011,165
Total Other Assets2,535,2376,246,855
TOTAL ASSETS3,327,6216,258,966
CURRENT LIABILITIES  
Accounts payable and accrued liabilities341,053106,217
Accrued interest payable on notes payable1,167,5771,182,097
Accrued consulting fees21,887351,700
Notes payable1,326,1851,409,646
Notes payable to related parties2,546,3002,086,815
Derivative liability3,366,728625,824
Total Current Liabilities8,769,7305,762,299
TOTAL LIABILITIES8,769,7305,762,299
STOCKHOLDERS' EQUITY  
Preferred Stock, $0.0001 par value; 20,000,000 shares authorized, 200 and 200 shares issued and outstanding00
Common stock, $0.0001 par value; 20,000,000,000 shares authorized, 11,589,180 and 4,212,498 shares issued and outstanding, respectively1,158421
Additional paid-in-capital16,626,90416,308,184
Accumulated deficit(22,070,171)(15,811,938)
Total Stockholders' Equity(5,442,109)496,667
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY$ 3,327,621$ 6,258,966
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Consolidated Balance Sheets (Parenthetical) - USD ($)
Feb. 28, 2026
May 31, 2025
Statement of Financial Position [Abstract]  
Accumulated depreciation on music inventory$ 0$ 21,815
Preferred stock, par value$ 0.0001$ 0.0001
Preferred stock, shares authorized20,000,00020,000,000
Preferred stock, shares issued200200
Preferred stock, shares outstanding200200
Common stock, par value$ 0.0001$ 0.0001
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Consolidated Statements of Operations (Unaudited) - USD ($)
3 Months Ended9 Months Ended
Feb. 28, 2026
Feb. 28, 2025
Feb. 28, 2026
Feb. 28, 2025
Income Statement [Abstract]    
Revenues$ 448,311$ 0$ 475,431$ 0
Cost of Revenues329,4330329,4330
Gross profit118,8780145,9980
OPERATING EXPENSES    
Salaries and Consulting fees213,3400356,726120,000
Professional fees142,64522,036331,75226,536
Other selling, general and administrative85,2251,178226,2802,032
Total Operating Expenses441,21023,214914,758148,568
LOSS FROM OPERATIONS(322,332)(23,214)(768,760)(148,568)
OTHER INCOME (EXPENSES)    
Gain on extinguishment of debt001,760,4610
Income (expense) from derivative liability(534,303)3,816(1,654,620)(30,061)
Loss of markdown of investment00(3,700,000)0
Interest expense (including amortization of debt discounts of $424,064, $4,019, $546,101, and $31,709, respectively)(831,271)(89,295)(1,895,315)(290,382)
Total Other Income (Expenses)(1,365,574)(85,479)(5,489,474)(320,443)
LOSS BEFORE INCOME TAXES(1,687,906)(108,693)(6,258,234)(469,011)
INCOME TAX EXPENSE0000
NET LOSS$ (1,687,906)$ (108,693)$ (6,258,234)$ (469,011)
BASIC AND DILUTED:    
Net loss per common share, Basic$ (0.56)$ (0.03)$ (0.97)$ (0.14)
Net loss per common share, Diluted$ (0.56)$ (0.03)$ (0.97)$ (0.14)
Weighted average shares outstanding, Basic3,001,6163,349,4186,460,3563,332,735
Weighted average shares outstanding, Diluted3,001,6163,349,4186,460,3563,332,735
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Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($)
3 Months Ended9 Months Ended
Feb. 28, 2026
Feb. 28, 2025
Feb. 28, 2026
Feb. 28, 2025
Income Statement [Abstract]    
Amortization of debt discount on interest expense$ 424,064$ 4,019$ 546,101$ 31,709
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Preferred Stock [Member]
Common Stock [Member]
Additional Paid-in Capital [Member]
Retained Earnings [Member]
Total
Beginning balance, value at May. 31, 2024$ 0$ 332,555$ 14,747,367$ (14,863,486)$ 216,436
Beginning balance, shares at May. 31, 20242003,325,531   
Net loss (204,944)(204,944)
Ending balance, value at Aug. 31, 2024$ 0$ 332,55514,747,367(15,068,430)11,492
Ending balance, shares at Aug. 31, 20242003,325,531   
Beginning balance, value at May. 31, 2024$ 0$ 332,55514,747,367(14,863,486)216,436
Beginning balance, shares at May. 31, 20242003,325,531   
Net loss    (469,011)
Ending balance, value at Feb. 28, 2025$ 0$ 34516,238,594(15,332,497)906,442
Ending balance, shares at Feb. 28, 20252003,449,964   
Beginning balance, value at May. 31, 2024$ 0$ 332,55514,747,367(14,863,486)216,436
Beginning balance, shares at May. 31, 20242003,325,531   
Ending balance, value at May. 31, 2025$ 0$ 42116,308,184(15,811,937)496,667
Ending balance, shares at May. 31, 20252004,212,498   
Beginning balance, value at Aug. 31, 2024$ 0$ 332,55514,747,367(15,068,430)11,492
Beginning balance, shares at Aug. 31, 20242003,325,531   
Net loss (155,374)(155,374)
Ending balance, value at Nov. 30, 2024$ 0$ 332,55514,747,367(15,223,804)(143,882)
Ending balance, shares at Nov. 30, 20242003,325,531   
Net loss (108,693)(108,693)
Common stock issued for Standby Equity Agreement $ 124,988 5,000
Common stock issued for Standby Equity Agreement, shares 124,432   
Forgiveness of accrued consulting fees by shareholders 1,154,017 1,154,017
Ending balance, value at Feb. 28, 2025$ 0$ 34516,238,594(15,332,497)906,442
Ending balance, shares at Feb. 28, 20252003,449,964   
Beginning balance, value at May. 31, 2025$ 0$ 42116,308,184(15,811,937)496,667
Beginning balance, shares at May. 31, 20252004,212,498   
Common stock cancelled for Standby Equity Agreement $ (10)10
Common stock cancelled for Standby Equity Agreement, shares (95,933)   
Adjustment for GetGolf purchase agreement 170,000 170,000
Round up of shares for reverse split
Round up of shares for reverse split, shares 4,936   
Net loss (2,280,506)(2,280,506)
Ending balance, value at Aug. 31, 2025$ 0$ 41116,478,194(18,092,443)(1,613,838)
Ending balance, shares at Aug. 31, 20252004,121,501   
Beginning balance, value at May. 31, 2025$ 0$ 42116,308,184(15,811,937)496,667
Beginning balance, shares at May. 31, 20252004,212,498   
Net loss    (6,258,234)
Ending balance, value at Feb. 28, 2026$ 0$ 1,15816,626,904(22,070,171)(5,442,109)
Ending balance, shares at Feb. 28, 202620011,589,180   
Beginning balance, value at Aug. 31, 2025$ 0$ 41116,478,194(18,092,443)(1,613,838)
Beginning balance, shares at Aug. 31, 20252004,121,501   
Net loss (2,289,822)(2,289,822)
Common stock issued for Standby Equity Agreement $ 10310,429 10,532
Common stock issued for Standby Equity Agreement, shares 1,034,989   
Common stock issued for conversion of debt $ 13814,089 14,227
Common stock issued for conversion of debt, shares 1,382,719   
Common stock issued for GetGolf purchase agreement $ 100(140,401) (140,301)
Common stock issued for GetGolf purchase agreement, shares 1,000,000   
Ending balance, value at Nov. 30, 2025$ 0$ 75316,362,311(20,382,265)(4,019,201)
Ending balance, shares at Nov. 30, 20252007,539,209   
Adjustment for GetGolf purchase agreement 240,089 240,089
Net loss (1,687,906)(1,687,906)
Common stock issued for Standby Equity Agreement $ 1910,429 10,448
Common stock issued for Standby Equity Agreement, shares 186,512   
Common stock issued for conversion of debt $ 37214,089 14,461
Common stock issued for conversion of debt, shares 3,719,414   
Common stock issued for cashless exercise of warrants $ 14(14)
Common stock issued for cashless exercise of warrants, shares 144,045   
Ending balance, value at Feb. 28, 2026$ 0$ 1,158$ 16,626,904$ (22,070,171)$ (5,442,109)
Ending balance, shares at Feb. 28, 202620011,589,180   
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v3.26.1
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Feb. 28, 2026
Feb. 28, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:  
Net loss$ (6,258,234)$ (469,011)
Adjustments to reconcile net income to net cash used by operating activities:  
Depreciation of music inventory39242
Change in fair value of derivative liability1,654,62030,061
Amortization of debt discounts546,10131,709
Default fees added to notes principal balance571,8360
Gain on elimination of debt(1,760,461)0
Loss on write down of investment3,700,0000
Adjustments for GetGolf purchase agreement35,1810
Changes in operating assets and liabilities:  
Accounts receivable(27,120)0
Prepaid investment(405,000)0
Accounts payable and accrued liabilities234,83626,036
Accrued interest payable on notes payable427,917258,673
Accrued consulting fees21,887119,800
Net Cash Used by Operating Activities(1,258,398)(2,490)
CASH FLOWS FROM INVESTING ACTIVITIES:00
CASH FLOWS FROM FINANCING ACTIVITIES:  
Bank overdraft0(89)
Proceeds from notes payable1,943,8830
Repayments of notes payable and accrued interest(262,362)0
Proceeds from stand by equity agreement25,5225,000
Repayments of notes payable to related parties(120,492)0
Proceeds from notes payable to related parties20,0001,500
Net Cash Provided by Financing Activities1,606,5516,411
NET INCREASE IN CASH AND CASH EQUIVALENTS348,1533,921
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD1,0710
CASH AND CASH EQUIVALENTS, END OF PERIOD349,2243,921
Cash Payments For:  
Interest00
Income taxes00
Non-cash investing and financing activities:  
Forgiveness of SBA PPP loans recorded as equity170,0000
Accrued consulting fees converted into promissory note131,3000
Conversion of debt and accrued interest into common stock100,3320
Initial setup of derivative liability1,351,3840
Forgiveness of accrued consulting fees by shareholders$ 0$ 1,154,017
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v3.26.1
Pay vs Performance Disclosure - USD ($)
3 Months Ended9 Months Ended
Feb. 28, 2026
Nov. 30, 2025
Aug. 31, 2025
Feb. 28, 2025
Nov. 30, 2024
Aug. 31, 2024
Feb. 28, 2026
Feb. 28, 2025
Pay vs Performance Disclosure [Table]        
Net Income (Loss)$ (1,687,906)$ (2,289,822)$ (2,280,506)$ (108,693)$ (155,374)$ (204,944)$ (6,258,234)$ (469,011)
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Insider Trading Arrangements
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Feb. 28, 2026
Insider Trading Arrangements [Line Items] 
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v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION
9 Months Ended
Feb. 28, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract] 
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

 

Organization

 

Transglobal Management Group, Inc. (formerly The Marquie Group, Inc.) (the “Company”) was incorporated under the laws of the State of Florida on January 30, 2008, under the name of Zhong Sen International Tea Company. On May 31, 2013, the Company entered into a Merger Agreement with Music of Your Life, Inc. (“MYL”), a Nevada corporation. As a result of the merger, MYL became a wholly owned subsidiary of the Company, and on July 26, 2013, the Company changed its name to Music of Your Life, Inc., a syndicated radio network.

 

On August 16, 2018, the Company merged with The Marquie Group, Inc. (“TMGI”) in exchange for the issuance of a total of 100 shares of our common stock to TMGI’s stockholders. Following the merger, the Company had 102 shares of common stock issued and outstanding. On December 5, 2018, the Company amended and restated its Articles of Incorporation providing for a change in the Company’s name from “Music of Your Life, Inc.” to “The Marquie Group, Inc.” The TMGI business plan is to license, develop and launch a direct-to-consumer, health and beauty product line called “Whim” that use innovative formulations of plant-based, amino-acids and other natural alternatives to chemical ingredients.

 

 On October 20, 2025, Marc Angell, the Chief Executive Officer and controlling shareholder of The Marquie Group, Inc. (“TMGI”), and Jacquie Angell (the “Sellers”), entered into a Purchase Agreement, as amended (the “Purchase Agreement”) with GetGolf.com (“GetGolf”), pursuant to which GetGolf agreed to acquire from the Sellers, for an aggregate purchase price of $500,000 payable over 12 months, with respect to the sale of: (i) 200 Series A Preferred shares of TMGI (the Series A Shares”), which Series A Shares have 80% of the total voting power of all classes of voting stock of TMGI at all times, and (ii) that certain promissory note issued by the Company, in the name of Jacquie Angell in the principal amount of $2,000,000; and (iii) the return to treasury 666,700 held by the Angell Family Trust. Pursuant to the terms of the Purchase Agreement, the Series A Shares will be returned to treasury and reissued to the incoming Chief Executive Officer and Directors. Also, pursuant to the Purchase Agreement, Marc and Jacquie Angell will retain all rights, title and interest to the trademarks, copyrights and other intellectual property pertaining to the Music of Your Life brand, and GetGolf will assign and transfer to TMGI all rights, title and ownership interest in Stand By Golf, and Apache Creek Golf Club when those acquisitions are completed.

 

For financial reporting purposes, the Purchase Agreement transaction will be accounted for as a “reverse merger” rather than a business combination, because GetGolf effectively controls the combined companies immediately following the transaction. As such, GetGolf is deemed to be the accounting acquirer in the transaction and, consequently, the transaction is being treated as a reverse acquisition of TMGI. Accordingly, the assets and liabilities and the historical operations of TMGI will be reflected in the ongoing financial statements. TMGI’s capital accounts and retained earnings will be carried forward, thus, the capital accounts and retained earnings of GetGolf have been eliminated in the consolidated financial statements.

 

On December 16, 2025, The Marquie Group, Inc. amended and restated its Articles of Incorporation providing for a change in the Company’s name from “The Marquie Group, Inc.” to “Transglobal Management Group, Inc.”

 

Reverse Stock Split

 

Effective June 5, 2025, the Company effectuated a 1 share for 1,000 shares reverse stock split which reduced the issued and outstanding shares of common stock from 4,212,497,884 shares to 4,214,763 shares. The accompanying financial statements have been retroactively adjusted to reflect this reverse stock split.

 

Basis of Presentation

 

The accompanying unaudited financial statements are presented in accordance with generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting only of normal recurring accruals) considered necessary in order to make the financial statements not misleading, have been included. Operating results for the nine months ended February 28, 2026, are not necessarily indicative of results that may be expected for the year ending May 31, 2026.

 

Segment Reporting

 

We operate in a single operating segment and a single reporting segment. Operating segments are defined as components of an enterprise about which separate financial information is regularly evaluated by the chief operating decision maker function (which is fulfilled by our chief executive officer) in deciding how to allocate resources and in assessing performance. Our chief executive officer allocates resources and assesses performance based upon financial information at the level. Since we operate in one operating segment, all required financial segment information is presented in the financial statements.

 

Going Concern

 

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. At February 28, 2026, the Company had negative working capital of $7,977,346 and an accumulated deficit of $22,070,171. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern.

 

To date the Company has funded its operations through a combination of loans and sales of common stock. The Company anticipates another net loss for the fiscal year ending May 31, 2026, and with the expected cash requirements for the coming year, there is substantial doubt as to the Company’s ability to continue operations.

 

The Company is attempting to improve these conditions by way of financial assistance through issuances of additional equity and by generating revenues through sales of products and services.

 

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v3.26.1
MUSIC INVENTORY
9 Months Ended
Feb. 28, 2026
Inventory Disclosure [Abstract] 
MUSIC INVENTORY

NOTE 2 – MUSIC INVENTORY

 

Music inventory consisted of the following:

Schedule of music inventory    
  

February 28,

2026

 

May 31,

2025

Digital music acquired for use in operations – at cost $  $22,268 
Accumulated depreciation     (21,815)
Music inventory – net $  $453 

 

The Company purchases digital music to broadcast over the radio and internet. During the nine months ended February 28, 2026, the Company purchased $-0- worth of music inventory. For the nine months ended February 28, 2026 and 2025, depreciation of music inventory was $39 and $242, respectively. As part of the GetGolf purchase agreement, all music and trademark assets pertaining to Music of Your Life were transferred to Marc Angell and have been eliminated from the balance sheet as of February 28, 2026.

 

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ACCRUED CONSULTING FEES
9 Months Ended
Feb. 28, 2026
Payables and Accruals [Abstract] 
ACCRUED CONSULTING FEES

NOTE 3 – ACCRUED CONSULTING FEES

 

Accrued consulting fees consisted of the following:

Schedule of accrued consulting fees    
  February 28, 2026 May 31, 2025
Due to previous Chief Executive Officer (Related Party) pursuant to Consulting Agreement dated January 30, 2026 – monthly compensation of $15,000 to July 30, 2027 $21,887  $ 
Due to wife of Company Chief Executive Officer (Related Party) pursuant to consulting agreement effective August 16, 2018 – monthly compensation of $15,000 (which was terminated May 31, 2021), balance of $305,200 forgiven as of February 28, 2025      
Due to mother of Company Chief Executive Officer (Related Party) pursuant to Consulting Agreement dated September 1, 2015 (which was terminated November 30, 2019) – monthly compensation of $5,000 to November 30, 2019     131,350 
Due to service provider pursuant to Consulting Agreement dated September 1, 2015 (which was terminated February 28, 2019) – monthly compensation of $5,000 to February 28, 2019     144,700 
Due to service provider pursuant to Consulting Agreement dated September 1, 2015 (which was terminated November 30, 2019) – monthly compensation of $1,000 to November 30, 2019     48,000 
Due to two other service providers     27,850 
         
Total $21,887  $351,700 

 

The accrued consulting fees balance changed as follows:

Schedule of accrued consulting fees balance    
  Nine Months Ended
February 28, 2026
 Year Ended
May 31, 2025
Balance, beginning of period $351,700  $1,385,917 
Compensation expense accrued pursuant to consulting agreements  30,000   120,000 
Accrued consulting fees written off  (220,400)  (1,154,017)
Accrued consulting converted into promissory note  (131,300)   
Payments to consultants  (8,113)  (200)
         
Balance, end of period $21,887  $351,700 

 

See Note 8 (Commitments and Contingencies).

 

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NOTES PAYABLE
9 Months Ended
Feb. 28, 2026
Debt Disclosure [Abstract] 
NOTES PAYABLE

NOTE 4 – NOTES PAYABLE

 

Notes payable consisted of the following:

Schedule of notes payable    
  February 28, 2026 May 31, 2025
Notes payable to an entity, non-interest bearing, due on demand, unsecured $7,500  $54,079 
Note payable to an individual, due on May 22, 2015, extinguished on June 1, 2025 (B)     25,000 
Note payable to an entity, non-interest bearing, due on February 1, 2016, extinguished on June 1, 2025 (D)     50,000 
Note payable to a family trust, stated interest of $2,500, due on October 31, 2015, extinguished on June 1, 2025 (E)     7,000 
Note payable to a corporation, stated interest of $5,000, due on October 21, 2015, extinguished on June 1, 2025 (G)     50,000 
Note payable to a corporation, stated interest of $5,000, due on November 6, 2015, extinguished on June 1, 2025 (H)     50,000 
Note payable to an individual, due on December 20, 2015, 24% default rate from January 20, 2016, extinguished on June 1, 2025 (I)     25,000 
Convertible note payable to an entity, interest at 12%, due on December 29, 2016, extinguished on June 1, 2025 (M)     40,000 
Note payable to a family trust, interest at 10%, due on November 30, 2016, extinguished on June 1, 2025 (P)     25,000 
Convertible note payable to an individual, interest at 10%, extinguished on June 1, 2025 (V)     46,890 
Convertible note payable to an individual, interest at 8%, extinguished on June 1, 2025 (W)     29,000 
Convertible note payable to an individual, interest at 8%, extinguished on June 1, 2025 (X)     21,500 
Convertible note payable to an entity, interest at 10%, due on demand (Y)     8,100 
Convertible note payable to an entity, interest at 10%, due on March 5, 2019, in default (DD)  35,000   35,000 
Convertible note payable to an entity, interest at 10%, due on September 18, 2019, in default (GG)  8,506   8,506 
Convertible note payable to an entity, interest at 12%, due on November 30, 2021, extinguished on June 1, 2025 (SS)     154,764 
Convertible note payable to an entity, interest at 10%, due on June 4, 2022, in default (VV)  152,335   152,369 
Convertible note payable to an entity, interest at 8%, due on August 27, 2022, in default (WW)  14,000   14,000 
Convertible note payable to an entity, interest at 12%, due on December 21, 2022, extinguished on June 1, 2025 (YY)     424 
Convertible note payable to an entity, interest at 12%, due on February 8, 2023, extinguished on June 1, 2025 (ZZ)     174,128 
Convertible note payable to an entity, interest at 12%, due on November 4, 2023, in default (C)     6,339 
Convertible note payable to an entity, interest at 12%, due on April 10, 2024, in default (F)  76,375   76,375 
Convertible note payable to an entity, interest at 12%, due on September 18, 2024, in default, net of discount of $-0- and $1,052, respectively (K)  3,500   3,500 
Convertible note payable to an entity, interest at 12%, due on January 18, 2025, in default, net of discount of $-0- and $19,338, respectively (L)     30,555 

 

Convertible note payable to an entity, interest at 6%, due on August 22, 2026, net of discount of $87,123 (N)      
Convertible note payable to an entity, interest at 12%, due on March 24, 2023, in default (R)  46,579    
Convertible note payable to an entity, interest at 12%, due on December 19, 2023, in default (S)  31,600    
Convertible note payable to an entity, interest at 12%, due on April 8, 2025, in default (T)  65,058    
Convertible note payable to an entity, interest at 12%, due on July 31, 2025, in default (U)  17,820    
Convertible note payable to an entity, interest at 6%, due on October 6, 2026, net of discount of $37,671 (Z)  45,662    
Convertible note payable to an entity, interest at 12%, due on October 10, 2026, net of discount of $42,658 (A)  47,342    
Convertible note payable to an entity, interest at 10%, due on October 15, 2026, net of discount of $68,938 (J)  68,562    
Convertible note payable to an entity, interest at 10%, due on October 15, 2026, net of discount of $68,938 (AA)  68,562    
Convertible note payable to an entity, interest at 10%, due on October 23, 2026, net of discount of $81,781 (BB)  68,219    
Convertible note payable to an entity, interest at 6%, due on October 27, 2026, net of discount of $73,726 (CC)  56,274    
Convertible note payable to an entity, interest at 12%, due on November 25, 2026, net of discount of $87,123 (EE)  8,437    
Convertible note payable to an entity, interest at 12%, due on December 15, 2026, net of discount of $104,000 (FF)  21,000    
Convertible note payable to an entity, a one-time interest charge of 13%, due on December 15, 2026, net of discount of $114,008 (HH)  9,042    
Convertible note payable to an entity, interest at 6%, due on February 18, 2027, net of discount of $126,438 (II)  3,562    
Amount due under a Merchant Cash Advance Agreement (JJ)  471,250    
Note payable to the Small Business Administration under the Payroll Protection Program, interest at 1%, due in installments through May 4, 2022, forgiven by SBA and reclassified as equity     70,000 
Note payable to the Small Business Administration under the Payroll Protection Program, interest at 1%, due in installments through April 5, 2023, forgiven by SBA and reclassified as equity     100,000 
Notes payable to individuals, non-interest bearing, written off on June 1, 2025     103,476 
Total Notes Payable  1,326,185   1,409,646 
Less: Current Portion  (1,326,185)  (1,409,646)
Long-Term Notes Payable $  $ 

_____________________

(B) On April 22, 2015, the Company issued a $25,000 Promissory Note, non-interest bearing (interest at 24% per annum after May 22, 2015), due at maturity on May 22, 2015.

 

(D) On July 24, 2015, the Company issued a $50,000 Promissory Note to Kodiak Capital Group, LLC (“Kodiak”) for services rendered in association with an Equity Purchase Agreement. As amended and restated January 4, 2016, the note is non-interest bearing and was due on February 1, 2016.

 

(E) On July 31, 2015, the Company issued a $25,000 Promissory Note with a stated interest amount of $2,500 due at maturity on October 31, 2015.

 

(G) On August 6, 2015, the Company issued a $50,000 Promissory Note with a stated interest amount of $5,000 due at maturity on October 21, 2015.

 

(H) On August 21, 2015, the Company issued a $50,000 Promissory Note with a stated interest amount of $5,000 due at maturity on November 6, 2015.

 

(I) On September 21, 2015, the Company issued a $25,000 Promissory Note with a stated interest amount of $2,500 due at maturity on December 20, 2015. In the event that all principal and interest are not paid to the lender by January 20, 2016, interest is to accrue at a rate of 24% per annum commencing on January 21, 2016.

 

(M) On December 29, 2015, the Company issued a $20,000 Convertible Promissory Note to a lender for net loan proceeds of $15,000. The note bears interest at a rate of 12% per annum, was due on December 29, 2016, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest closing bid price during the 30 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(P) On June 3, 2016, the Company issued a $25,000 Promissory Note. The note bears interest at a rate of 10% per annum and was due on November 30, 2016.

 

(V) On May 3, 2017, the Company issued a $72,750 Convertible Promissory Note to a lender as a replacement for the principal and interest due on a promissory note due on October 14, 2014. The note bears interest at a rate of 10% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001293 per share.

 

(W) On April 5, 2017, the Company issued a $35,000 Convertible Promissory Note to a lender as a replacement for the principal and interest due on a promissory note due on August 23, 2015. The note bears interest at a rate of 8% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 40% of the lowest Trading Price during the 5 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(X) On April 5, 2017, the Company issued a $27,500 Convertible Promissory Note to a lender as a replacement for the principal and interest due on a promissory note due on October 31, 2015. The note bears interest at a rate of 8% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 40% of the lowest Trading Price during the 5 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(Y) On March 1, 2017, the Company issued a $8,600 Convertible Promissory Note to a vendor of the Company to convert certain accounts payable due to the vendor. The note bears interest at a rate of 10% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of $0.04 per share or 60% of the lowest Trading Price during the 5 Trading Day period prior to the Conversion Date.

 

(DD) On March 5, 2018, the Company issued a $35,000 Convertible Promissory Note to a lender for net loan proceeds of $33,000. The note bears interest at a rate of 10% per annum, was due on March 5, 2019, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest Trading Price during the 20 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(GG) On September 18, 2018, the Company issued a $18,000 Convertible Promissory Note to a lender for net loan proceeds of $14,000. The note bears interest at a rate of 10% per annum, was due on September 18, 2019, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest Trading Price during the 20 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(SS) On November 30, 2020, the Company issued a $170,000 Convertible Promissory Note to a lender which paid off some of the accrued interest for the note described in (RR) above. The Company received net proceeds of $32,500. The note bears interest at a rate of 12% per annum, is due on November 30, 2021, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lesser of (1) 105% of the closing bid price of the Common Stock on the Issue Date, or (2) the closing bid price of the Common Stock on the Trading Day immediately preceding the date of the conversion. See Note 6 (Derivative Liability).

 

(VV) On June 4, 2021, the Company issued a $238,596 Convertible Promissory Note to a lender which paid off the principal and accrued interest for the notes described in (EE), (FF), (KK), (LL), (MM), (NN) and (PP) above. The note bears interest at a rate of 10% per annum, is due on June 4, 2022, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lesser of (1) $0.00004, or (2) 50% of the lowest trading price of the common stock for the previous 15-day trading period. See Note 6 (Derivative Liability).

 

(WW) On August 27, 2021, the Company issued a $14,000 Convertible Promissory Note to a lender for net loan proceeds of $10,000. The note bears interest at a rate of 8% per annum, is due on August 27, 2022, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(YY) On December 21, 2021, the Company issued a $58,250 Convertible Promissory Note to a lender for net loan proceeds of $49,925. The note bears interest at a rate of 12% per annum, is due on December 21, 2022, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of (1) $0.10, or (2) the par value of the Common Stock.

 

(ZZ) On February 8, 2022, the Company issued a $245,000 Convertible Promissory Note to a lender for net loan proceeds of $218,000. The note bears interest at a rate of 12% per annum, is due on February 8, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of (1) $0.10, or (2) the par value of the Common Stock.

 

(C) On November 4, 2022, the Company issued a $30,555 Convertible Promissory Note to a lender for net loan proceeds of $25,000. The note bears interest at a rate of 12% per annum, is due on November 4, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lower of (1) $0.005, or (2) 50% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(F) On April 10, 2023, the Company issued a $61,100 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $55,000. The note bears interest at a rate of 12% per annum, is due on April 10, 2024, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of (1) $0.003, or (2) the par value of the Common Stock. See Note 6 (Derivative Liability).

 

(K) On September 18, 2023, the Company issued a $3,500 Convertible Promissory Note to a lender for net loan proceeds of $3,500. The note bears interest at a rate of 12% per annum, is due on September 18, 2024, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(L) On January 18, 2024, the Company issued a $30,555 Convertible Promissory Note to a lender for net loan proceeds of $22,800. The note bears interest at a rate of 12% per annum, is due on January 18, 2025, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lower of $0.0002 or 50% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(N) On August 22, 2025, the Company issued a $120,000 Convertible Promissory Note to a lender for net loan proceeds of $105,000. The note bears interest at a rate of 6% per annum, is due on August 22, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 20 Trading Day period prior to the Conversion Date.

 

(R) On March 24, 2022, the Company issued a $38,880 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $31,800. The note bears interest at a rate of 12% per annum, is due on March 24, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001.

 

(S) On December 19, 2022, the Company issued a $31,600 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $25,430. The note bears interest at a rate of 12% per annum, is due on December 19, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to equal to the higher of (1) $0.003, or (2) the par value of the Common Stock $0.0001.

 

(T) On April 8, 2024, the Company issued a $65,058 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $54,763. The note bears interest at a rate of 12% per annum, is due on April 8, 2025, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001.

 

(U) On July 31, 2024, the Company issued a $17,820 Convertible Promissory Note to MACRAB LLC who paid this amount to various service providers of the Company. The note bears interest at a rate of 12% per annum, is due on July 31, 2025, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001.

 

(Z) On October 6, 2025, the Company issued a $83,333 Convertible Promissory Note to a lender for net loan proceeds of $70,000. The note bears interest at a rate of 6% per annum, is due on October 6, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

(A) On October 10, 2025, the Company issued a $90,000 Convertible Promissory Note to a lender for net loan proceeds of $77,000. The note bears interest at a rate of 12% per annum, is due on October 10, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(J) On October 15, 2025, the Company issued a $137,500 Convertible Promissory Note to a lender for net loan proceeds of $125,000. The note bears interest at a rate of 10% per annum, is due on October 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 75% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(AA) On October 15, 2025, the Company issued a $137,500 Convertible Promissory Note to a lender for net loan proceeds of $113,500. The note bears interest at a rate of 10% per annum, is due on October 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 75% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(BB) On October 23, 2025, the Company issued a $150,000 Convertible Promissory Note to a lender for net loan proceeds of $129,000. The note bears interest at a rate of 10% per annum, is due on October 23, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

(CC) On October 27, 2025, the Company issued a $130,000 Convertible Promissory Note to a lender for net loan proceeds of $112,000. The note bears interest at a rate of 6% per annum, is due on October 27, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 20 Trading Day period prior to the Conversion Date.

 

(EE) On November 25, 2025, the Company issued a $120,000 Convertible Promissory Note to a lender for net loan proceeds of $100,000. The note bears interest at a rate of 12% per annum, is due on November 25, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

(FF) On December 15, 2025, the Company issued a $130,000 Convertible Promissory Note to a lender for net loan proceeds of $110,000. The note bears interest at a rate of 12% per annum, is due on December 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(HH) On February 5, 2026, the Company issued a $123,050 Convertible Promissory Note to a lender for net loan proceeds of $92,000. The note has a one-time interest charge of 13%, is due on December 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

(II) On February 18, 2026, the Company issued a $130,000 Convertible Promissory Note to a lender for net loan proceeds of $112,000. The note bears interest at a rate of 6% per annum, is due on February 18, 2027, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 20 Trading Day period prior to the Conversion Date.

 

(JJ) On January 12, 2026, the Company entered into a Merchant Cash Advance Agreement (“MCAA”). The total amount to be paid under the MCAA is $580,000 and the net loan proceeds received were $380,000. The MCAA is non-interest bearing and calls for an initial estimated weekly payment of $18,125.

 

Concentration of Notes Payable:

 

The principal balance of notes payable was due to:

Schedule of principal balance of notes payable    
  February 28, 2026 May 31, 2025
     
Lender A $  $329,317 
Lender B  209,841   209,874 
Lender C  240,932    
Lender D  260,000    
12 other lenders  1,076,247   870,455 
         
Total  1,787,020   1,409,646 
         
Less debt discounts  (460,835)   
         
Net $1,326,185  $1,409,646 

 

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v3.26.1
NOTES PAYABLE – RELATED PARTIES
9 Months Ended
Feb. 28, 2026
Related Party Transactions [Abstract] 
NOTES PAYABLE – RELATED PARTIES

NOTE 5 – NOTES PAYABLE – RELATED PARTIES

 

Notes payable – related parties consisted of the following:

Schedule of notes payable – related parties    
  February 28, 2026 May 31, 2025
     
Note payable to Company law firm (and owner of 2,500 shares of common stock since August 16, 2018), non-interest bearing, due on demand, unsecured $  $2,073 
Notes payable to The OZ Corporation (owner of 2,500 shares of common stock since August 16, 2018), non-interest bearing, due on demand, unsecured     69,250 
Note payable to the Chief Executive Officer, non-interest bearing, due on demand, unsecured     15,492 
Note payable to the wife of the Chief Executive Officer as part of the 25% acquisition of Simply Whim, interest at 12%, due on September 20, 2023, unsecured (See Note 10)  2,395,000   2,000,000 
Note payable to the mother of the Chief Executive Officer, interest at 12%, due on demand, unsecured (converted from accrued consulting fees, See Note 3)  131,300   2,000,000 
Note payable to the owner-member of GetGolf LLC, interest at 5%, due on June 9, 2026  20,000   2,000,000 
Total Notes Payable  2,546,300   2,086,815 
Less: Current Portion  (2,546,300)  (2,086,815)
Long-Term Notes Payable $  $ 

 

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v3.26.1
DERIVATIVE LIABILITY
9 Months Ended
Feb. 28, 2026
Derivative Instruments and Hedging Activities Disclosure [Abstract] 
DERIVATIVE LIABILITY

NOTE 6 – DERIVATIVE LIABILITY

 

The derivative liability consisted of the following:

Schedule of derivative liability        
  February 28, 2026 May 31, 2025
  Face Value Derivative Liability Face Value Derivative Liability
Convertible note payable issued December 29, 2015, due December 29, 2016 (M) $  $  $40,000  $40,000 
Convertible note payable issued April 5, 2017, due on demand (W)        29,000   43,500 
Convertible note payable issued April 5, 2017, due on demand (X)        21,500   32,250 
Convertible note payable issued March 5, 2018, due on March 5, 2019 (DD)  35,000   93,061   35,000   35,000 
Convertible note payable issued September 18, 2018, due on September 18, 2019 (GG)  8,506   22,616   8,506   8,506 
Convertible note payable issued November 30, 2020, due on November 30, 2021 (SS)        154,764   149,350 
Convertible note payable issued June 4, 2021, due on June 4, 2022 (VV)  152,336   32,113   152,369   159,306 
Convertible note payable issued August 27, 2021, due on August 27, 2022 (WW)  14,000   26,970   14,000   7,538 
Convertible note payable issued November 4, 2022, due on November 4, 2023 (C)        12,649   6,339 
Convertible note payable issued April 10, 2023, due on April 10, 2024 (F)  76,375   32,090   76,375   109,980 
Convertible note payable issued September 18, 2023, due on September 18, 2024 (K)  3,500   9,302   3,500   5,880 
Convertible note payable issued January 18, 2024, due on January 18, 2025 (L)        30,555   30,555 
Convertible note payable issued August 22, 2025, due on August 22, 2026 (N)            
Convertible note payable issued October 6, 2025, due on October 6, 2026 (Z)  83,333   236,749       
Convertible note payable issued October 10, 2025, due on October 10, 2026 (A)  90,000   255,689       
Convertible note payable issued October 15, 2025, due on October 15, 2026 (J)  137,500   312,508       
Convertible note payable issued October 15, 2025, due on October 15, 2026 (AA)  137,500   312,508       
Convertible note payable issued October 23, 2025, due on October 23, 2026 (BB)  150,000   393,367       
Convertible note payable issued October 27, 2025, due on October 27, 2026 (CC)  130,000   369,328       
Convertible note payable issued November 25, 2025, due on November 25, 2026 (EE)  95,560   250,601       
Convertible note payable issued December 15, 2025, due on December 15, 2026 (FF)  125,000   327,806       
Convertible note payable issued February 5, 2026, due on December 15, 2026 (HH)  123,050   322,692       
Convertible note payable issued February 18, 2026, due on February 18, 2027 (II)  130,000   369,328       
Totals $1,491,660  $3,366,728  $599,738  $625,824 

 

The above convertible notes contain a variable conversion feature based on the future trading price of the Company common stock. Therefore, the number of shares of common stock issuable upon conversion of the notes is indeterminate. Accordingly, we have recorded the fair value of the embedded conversion features as a derivative liability at the respective issuance dates of the notes and charged the applicable amounts to debt discounts and the remainder to other expense. The increase (decrease) in the fair value of the derivative liability from the respective issuance dates of the notes to the measurement dates is charged (credited) to other expense (income). The fair value of the derivative liability of the notes is measured at the respective issuance dates and quarterly thereafter using the Black Scholes option pricing model.

 

Assumptions used for the calculations of the derivative liability of the notes at February 28, 2026 include (1) stock price of $0.0854 per share, (2) exercise prices ranging from $0.00004 to $0.03758 per share, (3) terms are 0 to 355 days, (4) expected volatility of 2,750% and (5) risk free interest rates ranging from 3.48% to 3.74%.

 

Assumptions used for the calculations of the derivative liability of the notes at May 31, 2025 include (1) stock price of $0.001 per share, (2) exercise prices ranging from $0.00004 to $0.005 per share, (3) terms are 0 days, (4) expected volatility of 3,176% and (5) risk free interest rates at 4.33%.

 

Concentration of Derivative Liability:

 

The derivative liability relates to convertible notes payable due to:

Schedule of derivative liability relates to convertible notes payable    
  February 28, 2026 May 31, 2025
     
Lender A $  $149,350 
Lender B  33,023   109,980 
Lender C     36,894 
Lender D  174,759   210,350 
Lender E  738,656    
8 other lenders  2,420,290   119,250 
         
Total $3,366,728  $625,824 

 

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EQUITY TRANSACTIONS
9 Months Ended
Feb. 28, 2026
Equity [Abstract] 
EQUITY TRANSACTIONS

NOTE 7 – EQUITY TRANSACTIONS

 

On September 27, 2024, we entered into a Standby Equity Financing Agreement (SECA) with Mac Rab, LLC. Pursuant to the SECA said shareholder has committed to purchase up to $1.25 million of our common stock. The per share purchase price for the shares that we may sell under the SECA will fluctuate based on the price of our common stock and will be equal to 80% of the average of the two (2) lowest volume weighted average prices of the Company’s Common Stock on OTC Pink during the five (5) Trading Days immediately following the Clearing Date. Depending on market liquidity at the time, sales of such shares may cause the trading price of our common stock to fall.

 

During the year ended May 31, 2025, the Company issued an aggregate of 213,030 shares (as adjusted for the June 5, 2025 reverse stock split) of common stock pursuant to the Standby Equity Agreement for net proceeds of $8,598.

 

During the year ended May 31, 2025, the Company issued an aggregate of 673,937 shares (as adjusted for the June 5, 2025 reverse stock split) of common stock for the conversion of notes payable and accrued interest in the aggregate amount of $66,068.

 

During the nine months ended February 28, 2026, the Company issued a net 1,125,568 shares (1,221,501 issued less 95,933 cancelled) of common stock pursuant to the Standby Equity Agreement.

 

During the nine months ended February 28, 2026, the Company issued an aggregate of 5,102,133 shares of common stock for the conversion of notes payable and accrued interest in the aggregate amount of $100,332.

 

During the nine months ended February 28, 2026, the Company issued 1,000,000 shares of common stock as part of the purchase agreement with GetGolf LLC.

 

During the nine months ended February 28, 2026, the Company issued an aggregate of 144,045 shares of common stock for the cashless exercise of warrants.

 

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COMMITMENTS AND CONTINGENCIES
9 Months Ended
Feb. 28, 2026
Commitments and Contingencies Disclosure [Abstract] 
COMMITMENTS AND CONTINGENCIES

NOTE 8 – COMMITMENTS AND CONTINGENCIES

 

Consulting Agreements with Individuals

 

The Company has entered into a Consulting Agreement with the Company’s previous Chief Executive Officer. The Consulting Agreement provides for monthly compensation of $15,000 through July 30, 2027. (See Note 3 - Accrued Consulting Fees).

 

As of February 28, 2025, the Company’s Chief Executive Officer and the wife of the Company’s Chief Executive Officer forgave the accrued consulting fees balance due to them in the amount of $1,154,017. Due to the fact that they were shareholders, the forgiven balance was credited to additional paid in capital.

 

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INVESTMENT IN ACQUISITION
9 Months Ended
Feb. 28, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] 
INVESTMENT IN ACQUISITION

NOTE 9 – INVESTMENT IN ACQUISITION

 

On September 20, 2022, the Company entered into an agreement to acquire 25% of the outstanding shares of SIMPLY WHIM, INC., a Wyoming corporation (“SIMPLY WHIM”), in exchange for 666,666,668 shares of common stock of the Company and a promissory note in the face amount of $2,000,000. SIMPLY WHIM is a skin care product development company. At the date of the acquisition, the price per share of the company shares was $0.0063. The total consideration paid by the company (value of stock issued and promissory note) was $6,200,000 which has been recorded as Investment in Acquisition on the balance sheet. The Company determined that the Simply Whim investment should be accounted for under the cost method because the Company does not have the ability to exercise significant influence over operating and financial policies of the investee given there is no representation on the board of directors, participation in policy-making processes, no interchange of managerial personnel, and the majority ownership of the investee is a nonpublic company held by one individual. During the quarter ended August 31, 2025, the promissory note triggered a default of 25% ($500,000) of the principal balance of the note which increased the balance to $2,500,000. In conjunction with this default, the Company decreased the Investment in Acquisition on the balance sheet to $2,500,000 and recorded a Loss on markdown of investment of $3,700,000 on the statement of operations.

 

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SUBSEQUENT EVENTS
9 Months Ended
Feb. 28, 2026
Subsequent Events [Abstract] 
SUBSEQUENT EVENTS

NOTE 10 – SUBSEQUENT EVENTS

 

On August 6, 2025, the Company entered into an asset purchase agreement to acquire Apache Creek Golf Club located in Apache Junction, Arizona for an anticipated purchase price of $2,500,000. Although the option agreement was executed during the reporting period, the transfer of the total consideration did not occur as of the February 28, 2026 balance sheet date. As a result, no purchase price was recognized, and no acquisition-related assets or liabilities have been recorded. The Company expects the consideration to be transferred and the acquisition to be accounted for as a business combination upon the closing of the transaction. The Company has recorded $405,000 as a prepaid investment as part of this agreement.

 

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and determined there are no additional material events requiring disclosure.

 

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Policies)
9 Months Ended
Feb. 28, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract] 
Organization

Organization

 

Transglobal Management Group, Inc. (formerly The Marquie Group, Inc.) (the “Company”) was incorporated under the laws of the State of Florida on January 30, 2008, under the name of Zhong Sen International Tea Company. On May 31, 2013, the Company entered into a Merger Agreement with Music of Your Life, Inc. (“MYL”), a Nevada corporation. As a result of the merger, MYL became a wholly owned subsidiary of the Company, and on July 26, 2013, the Company changed its name to Music of Your Life, Inc., a syndicated radio network.

 

On August 16, 2018, the Company merged with The Marquie Group, Inc. (“TMGI”) in exchange for the issuance of a total of 100 shares of our common stock to TMGI’s stockholders. Following the merger, the Company had 102 shares of common stock issued and outstanding. On December 5, 2018, the Company amended and restated its Articles of Incorporation providing for a change in the Company’s name from “Music of Your Life, Inc.” to “The Marquie Group, Inc.” The TMGI business plan is to license, develop and launch a direct-to-consumer, health and beauty product line called “Whim” that use innovative formulations of plant-based, amino-acids and other natural alternatives to chemical ingredients.

 

 On October 20, 2025, Marc Angell, the Chief Executive Officer and controlling shareholder of The Marquie Group, Inc. (“TMGI”), and Jacquie Angell (the “Sellers”), entered into a Purchase Agreement, as amended (the “Purchase Agreement”) with GetGolf.com (“GetGolf”), pursuant to which GetGolf agreed to acquire from the Sellers, for an aggregate purchase price of $500,000 payable over 12 months, with respect to the sale of: (i) 200 Series A Preferred shares of TMGI (the Series A Shares”), which Series A Shares have 80% of the total voting power of all classes of voting stock of TMGI at all times, and (ii) that certain promissory note issued by the Company, in the name of Jacquie Angell in the principal amount of $2,000,000; and (iii) the return to treasury 666,700 held by the Angell Family Trust. Pursuant to the terms of the Purchase Agreement, the Series A Shares will be returned to treasury and reissued to the incoming Chief Executive Officer and Directors. Also, pursuant to the Purchase Agreement, Marc and Jacquie Angell will retain all rights, title and interest to the trademarks, copyrights and other intellectual property pertaining to the Music of Your Life brand, and GetGolf will assign and transfer to TMGI all rights, title and ownership interest in Stand By Golf, and Apache Creek Golf Club when those acquisitions are completed.

 

For financial reporting purposes, the Purchase Agreement transaction will be accounted for as a “reverse merger” rather than a business combination, because GetGolf effectively controls the combined companies immediately following the transaction. As such, GetGolf is deemed to be the accounting acquirer in the transaction and, consequently, the transaction is being treated as a reverse acquisition of TMGI. Accordingly, the assets and liabilities and the historical operations of TMGI will be reflected in the ongoing financial statements. TMGI’s capital accounts and retained earnings will be carried forward, thus, the capital accounts and retained earnings of GetGolf have been eliminated in the consolidated financial statements.

 

On December 16, 2025, The Marquie Group, Inc. amended and restated its Articles of Incorporation providing for a change in the Company’s name from “The Marquie Group, Inc.” to “Transglobal Management Group, Inc.”

 

Reverse Stock Split

Reverse Stock Split

 

Effective June 5, 2025, the Company effectuated a 1 share for 1,000 shares reverse stock split which reduced the issued and outstanding shares of common stock from 4,212,497,884 shares to 4,214,763 shares. The accompanying financial statements have been retroactively adjusted to reflect this reverse stock split.

 

Basis of Presentation

Basis of Presentation

 

The accompanying unaudited financial statements are presented in accordance with generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting only of normal recurring accruals) considered necessary in order to make the financial statements not misleading, have been included. Operating results for the nine months ended February 28, 2026, are not necessarily indicative of results that may be expected for the year ending May 31, 2026.

 

Segment Reporting

Segment Reporting

 

We operate in a single operating segment and a single reporting segment. Operating segments are defined as components of an enterprise about which separate financial information is regularly evaluated by the chief operating decision maker function (which is fulfilled by our chief executive officer) in deciding how to allocate resources and in assessing performance. Our chief executive officer allocates resources and assesses performance based upon financial information at the level. Since we operate in one operating segment, all required financial segment information is presented in the financial statements.

 

Going Concern

Going Concern

 

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. At February 28, 2026, the Company had negative working capital of $7,977,346 and an accumulated deficit of $22,070,171. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern.

 

To date the Company has funded its operations through a combination of loans and sales of common stock. The Company anticipates another net loss for the fiscal year ending May 31, 2026, and with the expected cash requirements for the coming year, there is substantial doubt as to the Company’s ability to continue operations.

 

The Company is attempting to improve these conditions by way of financial assistance through issuances of additional equity and by generating revenues through sales of products and services.

 

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v3.26.1
MUSIC INVENTORY (Tables)
9 Months Ended
Feb. 28, 2026
Inventory Disclosure [Abstract] 
Schedule of music inventory
Schedule of music inventory    
  

February 28,

2026

 

May 31,

2025

Digital music acquired for use in operations – at cost $  $22,268 
Accumulated depreciation     (21,815)
Music inventory – net $  $453 
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ACCRUED CONSULTING FEES (Tables)
9 Months Ended
Feb. 28, 2026
Payables and Accruals [Abstract] 
Schedule of accrued consulting fees
Schedule of accrued consulting fees    
  February 28, 2026 May 31, 2025
Due to previous Chief Executive Officer (Related Party) pursuant to Consulting Agreement dated January 30, 2026 – monthly compensation of $15,000 to July 30, 2027 $21,887  $ 
Due to wife of Company Chief Executive Officer (Related Party) pursuant to consulting agreement effective August 16, 2018 – monthly compensation of $15,000 (which was terminated May 31, 2021), balance of $305,200 forgiven as of February 28, 2025      
Due to mother of Company Chief Executive Officer (Related Party) pursuant to Consulting Agreement dated September 1, 2015 (which was terminated November 30, 2019) – monthly compensation of $5,000 to November 30, 2019     131,350 
Due to service provider pursuant to Consulting Agreement dated September 1, 2015 (which was terminated February 28, 2019) – monthly compensation of $5,000 to February 28, 2019     144,700 
Due to service provider pursuant to Consulting Agreement dated September 1, 2015 (which was terminated November 30, 2019) – monthly compensation of $1,000 to November 30, 2019     48,000 
Due to two other service providers     27,850 
         
Total $21,887  $351,700 
Schedule of accrued consulting fees balance
Schedule of accrued consulting fees balance    
  Nine Months Ended
February 28, 2026
 Year Ended
May 31, 2025
Balance, beginning of period $351,700  $1,385,917 
Compensation expense accrued pursuant to consulting agreements  30,000   120,000 
Accrued consulting fees written off  (220,400)  (1,154,017)
Accrued consulting converted into promissory note  (131,300)   
Payments to consultants  (8,113)  (200)
         
Balance, end of period $21,887  $351,700 
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NOTES PAYABLE (Tables)
9 Months Ended
Feb. 28, 2026
Debt Disclosure [Abstract] 
Schedule of notes payable
Schedule of notes payable    
  February 28, 2026 May 31, 2025
Notes payable to an entity, non-interest bearing, due on demand, unsecured $7,500  $54,079 
Note payable to an individual, due on May 22, 2015, extinguished on June 1, 2025 (B)     25,000 
Note payable to an entity, non-interest bearing, due on February 1, 2016, extinguished on June 1, 2025 (D)     50,000 
Note payable to a family trust, stated interest of $2,500, due on October 31, 2015, extinguished on June 1, 2025 (E)     7,000 
Note payable to a corporation, stated interest of $5,000, due on October 21, 2015, extinguished on June 1, 2025 (G)     50,000 
Note payable to a corporation, stated interest of $5,000, due on November 6, 2015, extinguished on June 1, 2025 (H)     50,000 
Note payable to an individual, due on December 20, 2015, 24% default rate from January 20, 2016, extinguished on June 1, 2025 (I)     25,000 
Convertible note payable to an entity, interest at 12%, due on December 29, 2016, extinguished on June 1, 2025 (M)     40,000 
Note payable to a family trust, interest at 10%, due on November 30, 2016, extinguished on June 1, 2025 (P)     25,000 
Convertible note payable to an individual, interest at 10%, extinguished on June 1, 2025 (V)     46,890 
Convertible note payable to an individual, interest at 8%, extinguished on June 1, 2025 (W)     29,000 
Convertible note payable to an individual, interest at 8%, extinguished on June 1, 2025 (X)     21,500 
Convertible note payable to an entity, interest at 10%, due on demand (Y)     8,100 
Convertible note payable to an entity, interest at 10%, due on March 5, 2019, in default (DD)  35,000   35,000 
Convertible note payable to an entity, interest at 10%, due on September 18, 2019, in default (GG)  8,506   8,506 
Convertible note payable to an entity, interest at 12%, due on November 30, 2021, extinguished on June 1, 2025 (SS)     154,764 
Convertible note payable to an entity, interest at 10%, due on June 4, 2022, in default (VV)  152,335   152,369 
Convertible note payable to an entity, interest at 8%, due on August 27, 2022, in default (WW)  14,000   14,000 
Convertible note payable to an entity, interest at 12%, due on December 21, 2022, extinguished on June 1, 2025 (YY)     424 
Convertible note payable to an entity, interest at 12%, due on February 8, 2023, extinguished on June 1, 2025 (ZZ)     174,128 
Convertible note payable to an entity, interest at 12%, due on November 4, 2023, in default (C)     6,339 
Convertible note payable to an entity, interest at 12%, due on April 10, 2024, in default (F)  76,375   76,375 
Convertible note payable to an entity, interest at 12%, due on September 18, 2024, in default, net of discount of $-0- and $1,052, respectively (K)  3,500   3,500 
Convertible note payable to an entity, interest at 12%, due on January 18, 2025, in default, net of discount of $-0- and $19,338, respectively (L)     30,555 

 

Convertible note payable to an entity, interest at 6%, due on August 22, 2026, net of discount of $87,123 (N)      
Convertible note payable to an entity, interest at 12%, due on March 24, 2023, in default (R)  46,579    
Convertible note payable to an entity, interest at 12%, due on December 19, 2023, in default (S)  31,600    
Convertible note payable to an entity, interest at 12%, due on April 8, 2025, in default (T)  65,058    
Convertible note payable to an entity, interest at 12%, due on July 31, 2025, in default (U)  17,820    
Convertible note payable to an entity, interest at 6%, due on October 6, 2026, net of discount of $37,671 (Z)  45,662    
Convertible note payable to an entity, interest at 12%, due on October 10, 2026, net of discount of $42,658 (A)  47,342    
Convertible note payable to an entity, interest at 10%, due on October 15, 2026, net of discount of $68,938 (J)  68,562    
Convertible note payable to an entity, interest at 10%, due on October 15, 2026, net of discount of $68,938 (AA)  68,562    
Convertible note payable to an entity, interest at 10%, due on October 23, 2026, net of discount of $81,781 (BB)  68,219    
Convertible note payable to an entity, interest at 6%, due on October 27, 2026, net of discount of $73,726 (CC)  56,274    
Convertible note payable to an entity, interest at 12%, due on November 25, 2026, net of discount of $87,123 (EE)  8,437    
Convertible note payable to an entity, interest at 12%, due on December 15, 2026, net of discount of $104,000 (FF)  21,000    
Convertible note payable to an entity, a one-time interest charge of 13%, due on December 15, 2026, net of discount of $114,008 (HH)  9,042    
Convertible note payable to an entity, interest at 6%, due on February 18, 2027, net of discount of $126,438 (II)  3,562    
Amount due under a Merchant Cash Advance Agreement (JJ)  471,250    
Note payable to the Small Business Administration under the Payroll Protection Program, interest at 1%, due in installments through May 4, 2022, forgiven by SBA and reclassified as equity     70,000 
Note payable to the Small Business Administration under the Payroll Protection Program, interest at 1%, due in installments through April 5, 2023, forgiven by SBA and reclassified as equity     100,000 
Notes payable to individuals, non-interest bearing, written off on June 1, 2025     103,476 
Total Notes Payable  1,326,185   1,409,646 
Less: Current Portion  (1,326,185)  (1,409,646)
Long-Term Notes Payable $  $ 

_____________________

(B) On April 22, 2015, the Company issued a $25,000 Promissory Note, non-interest bearing (interest at 24% per annum after May 22, 2015), due at maturity on May 22, 2015.

 

(D) On July 24, 2015, the Company issued a $50,000 Promissory Note to Kodiak Capital Group, LLC (“Kodiak”) for services rendered in association with an Equity Purchase Agreement. As amended and restated January 4, 2016, the note is non-interest bearing and was due on February 1, 2016.

 

(E) On July 31, 2015, the Company issued a $25,000 Promissory Note with a stated interest amount of $2,500 due at maturity on October 31, 2015.

 

(G) On August 6, 2015, the Company issued a $50,000 Promissory Note with a stated interest amount of $5,000 due at maturity on October 21, 2015.

 

(H) On August 21, 2015, the Company issued a $50,000 Promissory Note with a stated interest amount of $5,000 due at maturity on November 6, 2015.

 

(I) On September 21, 2015, the Company issued a $25,000 Promissory Note with a stated interest amount of $2,500 due at maturity on December 20, 2015. In the event that all principal and interest are not paid to the lender by January 20, 2016, interest is to accrue at a rate of 24% per annum commencing on January 21, 2016.

 

(M) On December 29, 2015, the Company issued a $20,000 Convertible Promissory Note to a lender for net loan proceeds of $15,000. The note bears interest at a rate of 12% per annum, was due on December 29, 2016, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest closing bid price during the 30 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(P) On June 3, 2016, the Company issued a $25,000 Promissory Note. The note bears interest at a rate of 10% per annum and was due on November 30, 2016.

 

(V) On May 3, 2017, the Company issued a $72,750 Convertible Promissory Note to a lender as a replacement for the principal and interest due on a promissory note due on October 14, 2014. The note bears interest at a rate of 10% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001293 per share.

 

(W) On April 5, 2017, the Company issued a $35,000 Convertible Promissory Note to a lender as a replacement for the principal and interest due on a promissory note due on August 23, 2015. The note bears interest at a rate of 8% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 40% of the lowest Trading Price during the 5 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(X) On April 5, 2017, the Company issued a $27,500 Convertible Promissory Note to a lender as a replacement for the principal and interest due on a promissory note due on October 31, 2015. The note bears interest at a rate of 8% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 40% of the lowest Trading Price during the 5 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(Y) On March 1, 2017, the Company issued a $8,600 Convertible Promissory Note to a vendor of the Company to convert certain accounts payable due to the vendor. The note bears interest at a rate of 10% per annum, is due on demand, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of $0.04 per share or 60% of the lowest Trading Price during the 5 Trading Day period prior to the Conversion Date.

 

(DD) On March 5, 2018, the Company issued a $35,000 Convertible Promissory Note to a lender for net loan proceeds of $33,000. The note bears interest at a rate of 10% per annum, was due on March 5, 2019, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest Trading Price during the 20 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(GG) On September 18, 2018, the Company issued a $18,000 Convertible Promissory Note to a lender for net loan proceeds of $14,000. The note bears interest at a rate of 10% per annum, was due on September 18, 2019, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest Trading Price during the 20 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(SS) On November 30, 2020, the Company issued a $170,000 Convertible Promissory Note to a lender which paid off some of the accrued interest for the note described in (RR) above. The Company received net proceeds of $32,500. The note bears interest at a rate of 12% per annum, is due on November 30, 2021, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lesser of (1) 105% of the closing bid price of the Common Stock on the Issue Date, or (2) the closing bid price of the Common Stock on the Trading Day immediately preceding the date of the conversion. See Note 6 (Derivative Liability).

 

(VV) On June 4, 2021, the Company issued a $238,596 Convertible Promissory Note to a lender which paid off the principal and accrued interest for the notes described in (EE), (FF), (KK), (LL), (MM), (NN) and (PP) above. The note bears interest at a rate of 10% per annum, is due on June 4, 2022, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lesser of (1) $0.00004, or (2) 50% of the lowest trading price of the common stock for the previous 15-day trading period. See Note 6 (Derivative Liability).

 

(WW) On August 27, 2021, the Company issued a $14,000 Convertible Promissory Note to a lender for net loan proceeds of $10,000. The note bears interest at a rate of 8% per annum, is due on August 27, 2022, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(YY) On December 21, 2021, the Company issued a $58,250 Convertible Promissory Note to a lender for net loan proceeds of $49,925. The note bears interest at a rate of 12% per annum, is due on December 21, 2022, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of (1) $0.10, or (2) the par value of the Common Stock.

 

(ZZ) On February 8, 2022, the Company issued a $245,000 Convertible Promissory Note to a lender for net loan proceeds of $218,000. The note bears interest at a rate of 12% per annum, is due on February 8, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of (1) $0.10, or (2) the par value of the Common Stock.

 

(C) On November 4, 2022, the Company issued a $30,555 Convertible Promissory Note to a lender for net loan proceeds of $25,000. The note bears interest at a rate of 12% per annum, is due on November 4, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lower of (1) $0.005, or (2) 50% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(F) On April 10, 2023, the Company issued a $61,100 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $55,000. The note bears interest at a rate of 12% per annum, is due on April 10, 2024, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the higher of (1) $0.003, or (2) the par value of the Common Stock. See Note 6 (Derivative Liability).

 

(K) On September 18, 2023, the Company issued a $3,500 Convertible Promissory Note to a lender for net loan proceeds of $3,500. The note bears interest at a rate of 12% per annum, is due on September 18, 2024, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 50% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(L) On January 18, 2024, the Company issued a $30,555 Convertible Promissory Note to a lender for net loan proceeds of $22,800. The note bears interest at a rate of 12% per annum, is due on January 18, 2025, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to the lower of $0.0002 or 50% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date. See Note 6 (Derivative Liability).

 

(N) On August 22, 2025, the Company issued a $120,000 Convertible Promissory Note to a lender for net loan proceeds of $105,000. The note bears interest at a rate of 6% per annum, is due on August 22, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 20 Trading Day period prior to the Conversion Date.

 

(R) On March 24, 2022, the Company issued a $38,880 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $31,800. The note bears interest at a rate of 12% per annum, is due on March 24, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001.

 

(S) On December 19, 2022, the Company issued a $31,600 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $25,430. The note bears interest at a rate of 12% per annum, is due on December 19, 2023, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to equal to the higher of (1) $0.003, or (2) the par value of the Common Stock $0.0001.

 

(T) On April 8, 2024, the Company issued a $65,058 Convertible Promissory Note to MACRAB LLC for net loan proceeds of $54,763. The note bears interest at a rate of 12% per annum, is due on April 8, 2025, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001.

 

(U) On July 31, 2024, the Company issued a $17,820 Convertible Promissory Note to MACRAB LLC who paid this amount to various service providers of the Company. The note bears interest at a rate of 12% per annum, is due on July 31, 2025, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to $0.0001.

 

(Z) On October 6, 2025, the Company issued a $83,333 Convertible Promissory Note to a lender for net loan proceeds of $70,000. The note bears interest at a rate of 6% per annum, is due on October 6, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

(A) On October 10, 2025, the Company issued a $90,000 Convertible Promissory Note to a lender for net loan proceeds of $77,000. The note bears interest at a rate of 12% per annum, is due on October 10, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(J) On October 15, 2025, the Company issued a $137,500 Convertible Promissory Note to a lender for net loan proceeds of $125,000. The note bears interest at a rate of 10% per annum, is due on October 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 75% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(AA) On October 15, 2025, the Company issued a $137,500 Convertible Promissory Note to a lender for net loan proceeds of $113,500. The note bears interest at a rate of 10% per annum, is due on October 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 75% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(BB) On October 23, 2025, the Company issued a $150,000 Convertible Promissory Note to a lender for net loan proceeds of $129,000. The note bears interest at a rate of 10% per annum, is due on October 23, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

(CC) On October 27, 2025, the Company issued a $130,000 Convertible Promissory Note to a lender for net loan proceeds of $112,000. The note bears interest at a rate of 6% per annum, is due on October 27, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 20 Trading Day period prior to the Conversion Date.

 

(EE) On November 25, 2025, the Company issued a $120,000 Convertible Promissory Note to a lender for net loan proceeds of $100,000. The note bears interest at a rate of 12% per annum, is due on November 25, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

(FF) On December 15, 2025, the Company issued a $130,000 Convertible Promissory Note to a lender for net loan proceeds of $110,000. The note bears interest at a rate of 12% per annum, is due on December 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 15 Trading Day period prior to the Conversion Date.

 

(HH) On February 5, 2026, the Company issued a $123,050 Convertible Promissory Note to a lender for net loan proceeds of $92,000. The note has a one-time interest charge of 13%, is due on December 15, 2026, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 65% of the lowest trading price in the 10 Trading Day period prior to the Conversion Date.

 

(II) On February 18, 2026, the Company issued a $130,000 Convertible Promissory Note to a lender for net loan proceeds of $112,000. The note bears interest at a rate of 6% per annum, is due on February 18, 2027, and is convertible at the option of the lender into shares of the Company common stock at a Conversion Price equal to 60% of the lowest trading price in the 20 Trading Day period prior to the Conversion Date.

 

(JJ) On January 12, 2026, the Company entered into a Merchant Cash Advance Agreement (“MCAA”). The total amount to be paid under the MCAA is $580,000 and the net loan proceeds received were $380,000. The MCAA is non-interest bearing and calls for an initial estimated weekly payment of $18,125.

Schedule of principal balance of notes payable
Schedule of principal balance of notes payable    
  February 28, 2026 May 31, 2025
     
Lender A $  $329,317 
Lender B  209,841   209,874 
Lender C  240,932    
Lender D  260,000    
12 other lenders  1,076,247   870,455 
         
Total  1,787,020   1,409,646 
         
Less debt discounts  (460,835)   
         
Net $1,326,185  $1,409,646 
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v3.26.1
NOTES PAYABLE – RELATED PARTIES (Tables)
9 Months Ended
Feb. 28, 2026
Related Party Transactions [Abstract] 
Schedule of notes payable – related parties
Schedule of notes payable – related parties    
  February 28, 2026 May 31, 2025
     
Note payable to Company law firm (and owner of 2,500 shares of common stock since August 16, 2018), non-interest bearing, due on demand, unsecured $  $2,073 
Notes payable to The OZ Corporation (owner of 2,500 shares of common stock since August 16, 2018), non-interest bearing, due on demand, unsecured     69,250 
Note payable to the Chief Executive Officer, non-interest bearing, due on demand, unsecured     15,492 
Note payable to the wife of the Chief Executive Officer as part of the 25% acquisition of Simply Whim, interest at 12%, due on September 20, 2023, unsecured (See Note 10)  2,395,000   2,000,000 
Note payable to the mother of the Chief Executive Officer, interest at 12%, due on demand, unsecured (converted from accrued consulting fees, See Note 3)  131,300   2,000,000 
Note payable to the owner-member of GetGolf LLC, interest at 5%, due on June 9, 2026  20,000   2,000,000 
Total Notes Payable  2,546,300   2,086,815 
Less: Current Portion  (2,546,300)  (2,086,815)
Long-Term Notes Payable $  $ 
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v3.26.1
DERIVATIVE LIABILITY (Tables)
9 Months Ended
Feb. 28, 2026
Derivative Instruments and Hedging Activities Disclosure [Abstract] 
Schedule of derivative liability
Schedule of derivative liability        
  February 28, 2026 May 31, 2025
  Face Value Derivative Liability Face Value Derivative Liability
Convertible note payable issued December 29, 2015, due December 29, 2016 (M) $  $  $40,000  $40,000 
Convertible note payable issued April 5, 2017, due on demand (W)        29,000   43,500 
Convertible note payable issued April 5, 2017, due on demand (X)        21,500   32,250 
Convertible note payable issued March 5, 2018, due on March 5, 2019 (DD)  35,000   93,061   35,000   35,000 
Convertible note payable issued September 18, 2018, due on September 18, 2019 (GG)  8,506   22,616   8,506   8,506 
Convertible note payable issued November 30, 2020, due on November 30, 2021 (SS)        154,764   149,350 
Convertible note payable issued June 4, 2021, due on June 4, 2022 (VV)  152,336   32,113   152,369   159,306 
Convertible note payable issued August 27, 2021, due on August 27, 2022 (WW)  14,000   26,970   14,000   7,538 
Convertible note payable issued November 4, 2022, due on November 4, 2023 (C)        12,649   6,339 
Convertible note payable issued April 10, 2023, due on April 10, 2024 (F)  76,375   32,090   76,375   109,980 
Convertible note payable issued September 18, 2023, due on September 18, 2024 (K)  3,500   9,302   3,500   5,880 
Convertible note payable issued January 18, 2024, due on January 18, 2025 (L)        30,555   30,555 
Convertible note payable issued August 22, 2025, due on August 22, 2026 (N)            
Convertible note payable issued October 6, 2025, due on October 6, 2026 (Z)  83,333   236,749       
Convertible note payable issued October 10, 2025, due on October 10, 2026 (A)  90,000   255,689       
Convertible note payable issued October 15, 2025, due on October 15, 2026 (J)  137,500   312,508       
Convertible note payable issued October 15, 2025, due on October 15, 2026 (AA)  137,500   312,508       
Convertible note payable issued October 23, 2025, due on October 23, 2026 (BB)  150,000   393,367       
Convertible note payable issued October 27, 2025, due on October 27, 2026 (CC)  130,000   369,328       
Convertible note payable issued November 25, 2025, due on November 25, 2026 (EE)  95,560   250,601       
Convertible note payable issued December 15, 2025, due on December 15, 2026 (FF)  125,000   327,806       
Convertible note payable issued February 5, 2026, due on December 15, 2026 (HH)  123,050   322,692       
Convertible note payable issued February 18, 2026, due on February 18, 2027 (II)  130,000   369,328       
Totals $1,491,660  $3,366,728  $599,738  $625,824 
Schedule of derivative liability relates to convertible notes payable
Schedule of derivative liability relates to convertible notes payable    
  February 28, 2026 May 31, 2025
     
Lender A $  $149,350 
Lender B  33,023   109,980 
Lender C     36,894 
Lender D  174,759   210,350 
Lender E  738,656    
8 other lenders  2,420,290   119,250 
         
Total $3,366,728  $625,824 
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v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details Narrative)
9 Months Ended
Oct. 20, 2025
USD ($)
shares
Jun. 05, 2025
shares
Feb. 28, 2026
USD ($)
Integer
shares
Jun. 04, 2025
shares
May 31, 2025
USD ($)
shares
Business Combination, Separately Recognized Transaction [Line Items]     
Reverse stock split 1 share for 1,000 shares reverse stock split   
Common stock, shares outstanding | shares 4,214,76311,589,1804,212,497,8844,212,498
Number of Operating Segments | Integer  1  
Number of Reportable Segments | Integer  1  
Negative working capital | $  $ 7,977,346  
Accumulated deficit | $  $ 22,070,171 $ 15,811,938
Get Golf [Member]     
Business Combination, Separately Recognized Transaction [Line Items]     
Aggregate purchase price | $$ 500,000    
Stock issued for acquisition | shares  1,000,000  
Get Golf [Member] | TMGI Series A Shares [Member]     
Business Combination, Separately Recognized Transaction [Line Items]     
Stock issued for acquisition | shares200    
Voting stock percentage80.00%    
Jacquie Angell [Member] | TMGI Series A Shares [Member]     
Business Combination, Separately Recognized Transaction [Line Items]     
Principal amount | $$ 2,000,000    
Treasury shares | shares666,700    
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May 31, 2025
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Feb. 28, 2025
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ACCRUED CONSULTING FEES (Details - Consulting fees payable) - USD ($)
Feb. 28, 2025
Feb. 28, 2026
May 31, 2025
May 31, 2024
Defined Benefit Plan Disclosure [Line Items]    
Accrued consulting fees $ 21,887$ 351,700$ 1,385,917
Chief Executive Officer [Member]    
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Accrued consulting fees 21,8870 
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Accrued consulting fees 00 
Debt forgiven$ 305,200   
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Accrued consulting fees 0131,350 
Service Provider [Member]    
Defined Benefit Plan Disclosure [Line Items]    
Accrued consulting fees 0144,700 
Service Provider 1 [Member]    
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Accrued consulting fees 048,000 
Two Other Service Providers [Member]    
Defined Benefit Plan Disclosure [Line Items]    
Accrued consulting fees $ 0$ 27,850 
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Feb. 28, 2026
May 31, 2025
Payables and Accruals [Abstract]  
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v3.26.1
NOTES PAYABLE (Details) - USD ($)
Feb. 28, 2026
May 31, 2025
Debt Instrument [Line Items]  
Total Notes Payable$ 1,326,185$ 1,409,646
Less: Current Portion(1,326,185)(1,409,646)
Long-Term Notes Payable00
Note Payable 1 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable7,50054,079
Note Payable 2 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable025,000
Note Payable 3 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable050,000
Note Payable 4 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable07,000
Note Payable 5 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable050,000
Note Payable 6 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable050,000
Note Payable 7 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable025,000
Note Payable 8 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable040,000
Note Payable 9 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable025,000
Note Payable 10 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable046,890
Note Payable 11 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable029,000
Note Payable 12 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable021,500
Note Payable 13 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable08,100
Note Payable 14 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable35,00035,000
Note Payable 15 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable8,5068,506
Note Payable 16 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable0154,764
Note Payable 17 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable152,335152,369
Note Payable 18 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable14,00014,000
Note Payable 19 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable0424
Note Payable 20 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable0174,128
Note Payable 21 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable06,339
Note Payable 22 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable76,37576,375
Note Payable 23 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable3,5003,500
Note Payable 24 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable030,555
Note Payable 25 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable00
Note Payable 26 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable46,5790
Note Payable 27 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable31,6000
Note Payable 28 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable65,0580
Note Payable 29 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable17,8200
Note Payable 30 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable45,6620
Note Payable 31 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable47,3420
Note Payable 32 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable68,5620
Note Payable 33 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable68,5620
Note Payable 34 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable68,2190
Note Payable 35 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable56,2740
Note Payable 36 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable8,4370
Note Payable 37 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable21,0000
Note Payable 38 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable9,0420
Note Payable 39 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable3,5620
Note Payable 40 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable471,2500
Note Payable 41 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable070,000
Note Payable 42 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable0100,000
Note Payable 43 [Member]  
Debt Instrument [Line Items]  
Total Notes Payable$ 0$ 103,476
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v3.26.1
NOTES PAYABLE (Details - Principal balance of notes payable by lender) - USD ($)
Feb. 28, 2026
May 31, 2025
Debt Instrument [Line Items]  
Total$ 1,787,020$ 1,409,646
Less debt discounts(460,835)0
Net1,326,1851,409,646
Lender A [Member]  
Debt Instrument [Line Items]  
Total0329,317
Lender B [Member]  
Debt Instrument [Line Items]  
Total209,841209,874
Lender C [Member]  
Debt Instrument [Line Items]  
Total240,9320
Lender D [Member]  
Debt Instrument [Line Items]  
Total260,0000
12 Other Lenders [Member]  
Debt Instrument [Line Items]  
Total$ 1,076,247$ 870,455
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NOTES PAYABLE - RELATED PARTIES (Details) - USD ($)
Feb. 28, 2026
May 31, 2025
Related Party Transaction [Line Items]  
Total Notes Payable - Related Parties$ 2,546,300$ 2,086,815
Less: Current Portion(2,546,300)(2,086,815)
Long-Term Notes Payable00
Company Law Firm [Member]  
Related Party Transaction [Line Items]  
Total Notes Payable - Related Parties02,073
OZ Corporation [Member]  
Related Party Transaction [Line Items]  
Total Notes Payable - Related Parties069,250
Chief Executive Officer [Member]  
Related Party Transaction [Line Items]  
Total Notes Payable - Related Parties015,492
Wife Of CEO [Member]  
Related Party Transaction [Line Items]  
Total Notes Payable - Related Parties2,395,0002,000,000
Mother Of CEO [Member]  
Related Party Transaction [Line Items]  
Total Notes Payable - Related Parties131,3002,000,000
Get Golf LLC [Member]  
Related Party Transaction [Line Items]  
Total Notes Payable - Related Parties$ 20,000$ 2,000,000
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DERIVATIVE LIABILITY (Details) - USD ($)
Feb. 28, 2026
May 31, 2025
Derivative Instruments, Gain (Loss) [Line Items]  
Face Value$ 1,491,660$ 599,738
Derivative Liability3,366,728625,824
Convertible Note 1 [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Face Value040,000
Derivative Liability040,000
Convertible Note 2 [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Face Value029,000
Derivative Liability043,500
Convertible Note 3 [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Face Value021,500
Derivative Liability032,250
Convertible Note 4 [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Face Value35,00035,000
Derivative Liability93,06135,000
Convertible Note 5 [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Face Value8,5068,506
Derivative Liability22,6168,506
Convertible Note 6 [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Face Value0154,764
Derivative Liability0149,350
Convertible Note 7 [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Face Value152,336152,369
Derivative Liability32,113159,306
Convertible Note 8 [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Face Value14,00014,000
Derivative Liability26,9707,538
Convertible Note 9 [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Face Value012,649
Derivative Liability06,339
Convertible Note 10 [Member]  
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Derivative Liability030,555
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Derivative Liability369,3280
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Derivative Liability322,6920
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Face Value130,0000
Derivative Liability$ 369,328$ 0
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DERIVATIVE LIABILITY (Details - Derivative liabilities by lenders) - USD ($)
Feb. 28, 2026
May 31, 2025
Derivative Instruments, Gain (Loss) [Line Items]  
Total$ 3,366,728$ 625,824
Lender A [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Total0149,350
Lender B [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Total33,023109,980
Lender C [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Total036,894
Lender D [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Total174,759210,350
Lender E [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Total738,6560
8 Other Lenders [Member]  
Derivative Instruments, Gain (Loss) [Line Items]  
Total$ 2,420,290$ 119,250
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v3.26.1
EQUITY TRANSACTIONS (Details Narrative) - USD ($)
9 Months Ended12 Months Ended
Feb. 28, 2026
May 31, 2025
Get Golf [Member]  
Class of Stock [Line Items]  
Stock issued for acquisitions, shares1,000,000 
Common Stock [Member]  
Class of Stock [Line Items]  
Debt converted, shares issued5,102,133673,937
Debt converted, amount converted$ 100,332$ 66,068
Standby Equity Agreement [Member]  
Class of Stock [Line Items]  
Stock issued new, shares1,125,568213,030
Proceeds from issuance of common stock $ 8,598
Stock issued new, shares1,221,501 
Stock cancelled during period95,933 
Common stock issued for cashless exercise of warrants, shares144,045 
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Feb. 28, 2026
Feb. 28, 2025
Business Combination [Line Items]   
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