RELATED PARTY TRANSACTIONS (Tables)

9 Months Ended

Feb. 28, 2026

Amounts due from related parties as of February 28, 2026 and May 31, 2025 are as follows:

SCHEDULE OF RELATED PARTY TRANSACTION

Amounts due from related parties

		As of
	Relationship with the Company	February 28, 2026		May 31, 2025
		(unaudited)		(audited)
		$		$
New Charles Technology Group Limited	Controlled by Lixin Cai		300		300
Hangzhou Xieli Internet Technology Co., Ltd	Controlled by Cuiyao Luo		103,325		82,171
Total			103,625		82,471

		As of
`	Relationship with the Company	February 28, 2026		May 31, 2025
		(unaudited)		(audited)
		$		$
Cuiyao Luo	CFO & major shareholder		380,091		359,662
Rudong Shi	Director		10,058		9,597
Total			390,149		369,259

As of February 28, 2026 and 2025, the Company has business transactions with minority shareholders, below are the detail:

Name of Related

Relationship with the

Nature of

As of February 28,
2026

As of February 28,
2025

Parties

Company

Revenue

Jinan Jieshun Vehicle Service Co., Ltd.and Jinan Jiehuiya Vehicle Service Co., Ltd.⁽¹⁾

Controlled by ShenJie Guo, who owing 0.015% of Company equity

Brand name management fee

22,177

27,259

Suzhou Tongxuan Vehicle Service Co., Ltd. ⁽²⁾

Controlled by GenRong Zhang, who owing 0.015% of Company equity

Brand name management fee

16,721

32,711

Zhenzhou Maozuo Vehicle Service Co., Ltd. ⁽³⁾

Controlled by WenZhen Guo, who owing 0.015% of Company equity

Brand name management fee

22,177

Changsha Shengqun Vehicle Service Co., Ltd.and Shaoyang Hengchao Vehicle Co., Ltd.⁽⁴⁾

Controlled by Zhongxin Lei, who owing 0.176% of Company equity

Brand name management fee

22,177

Lixuan Hongda Vehicle Service Co., Ltd. ⁽⁵⁾

Controlled by Shiguo Wang, who owing 0.42% of Company equity

Brand name management fee

4,558

(1)	The original contract value is $96,953 or RMB700,000, consist of three contracts and contract term is one year. The contract periods are (a) Contract value RMB100,000, from May 2023 to May 2024; (b) Contract value RMB100,000, from August 2023 to August 2024 and (c) Contract value RMB500,000, from September 2024 to September 2025.
(2)	The original contract value is $69,252 or RMB500,000, the contract term is one year. The contract period is from August 2024 to August 2025.
(3)	The original contract value is $69,252 or RMB500,000, the contract term is one year. The contract period is from September 2024 to September 2025.
(4)	The original contract value is $83,102 or RMB600,000, consist of two contracts and contract term is one year. The contract periods are (a) Contract value RMB500,000, from September 2024 to September 2025 and (b) Contract value RMB100,000, from September 2023 to September 2024.
(5)	The original contract value is $60,665 or RMB438,000, consist of three contract and contract term is from one year to three years. The contract periods are (a) Contract value RMB100,000, from June 2021 to June 2024; (b) Contact value RMB300,000, from May 2023 to May 2024 and (c) Contract value RMB38,000, form March 2024 to March 2025.

CXJ GROUP CO., Ltd 10-Q