v3.7.0.1

Balance Sheets - USD ($)	Feb. 28, 2017	May 31, 2016
Current assets:
Cash	$ (24)	$ 62,075
Loan receivable	10,500	10,500
Total current assets	10,476	72,575
Intangible assets, net	14,243	0.00
Total assets	24,719	72,575
Current liabilities:
Accounts payable and accrued expenses	88,765	54,453
Notes payable related party	151,000	120,000
Convertible note payable related party	25,000	25,000
Convertible note payable	75,000	75,000
Total liabilities	339,765	274,453
Shareholders' Deficit:
Common stock, $.001 par value; 100,000,000 shares authorized; 24,374,000 and 10,041,469 shares issued and outstanding, respectively	24,374	10,041
Common stock subscribed, 91,482 shares		1
Common stock subscription receivable		(2,830)
Additional paid-in capital	13,119,805	12,953,895
Accumulated deficit	(13,459,225)	(13,162,985)
Total shareholders' deficit	(315,046)	(201,878)
Total liabilities and shareholders' deficit	$ 24,719	$ 72,575

Convertible notes payable related parties classified current.

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Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Amount of subscription receivable from investors who have been allocated common stock.

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Monetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.

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Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

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Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.

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An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

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The amount for notes payable (written promise to pay), due to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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The cumulative amount of the reporting entity's undistributed earnings or deficit.

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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NXChain Inc. 10-Q