February 28,

2021

May 31,

2020

(Unaudited)

Due to Frangipani Trade Services ⁽¹⁾

$

903,927

$

959,303

Due to Unique Logistics Hong Kong (“UL HK”) ⁽²⁾

14,545

325,000

Note Payable UL HK ⁽³⁾

2,500,460

5,000,000

Due to employee ⁽⁴⁾

67,500

90,000

Due to employee ⁽⁵⁾

149,996

200,000

3,636,428

6,574,303

Less: current portion

(2,762,322)

(6,380,975)

$

874,106

$

193,328