Income Taxes (Tables)
|
12 Months Ended |
Feb. 28, 2026 |
| Income Tax Disclosure [Abstract] |
|
| Schedule of effective income tax rate reconciliation |
| Schedule of effective income tax rate reconciliation | |
| | | |
| | |
| | |
For the years ended | |
| | |
February 28, 2026 | | |
February 28, 2025 | |
| | |
| | |
| |
| U.S. statutory tax rate | |
| 21.0 | % | |
| 21.0 | % |
| PRC profit tax rate | |
| 25.0 | % | |
| 25.0 | % |
| Changes in valuation allowance and others | |
| (46.0 | %) | |
| (31.0 | %) |
| Effective tax rate | |
| 0 | % | |
| 15.0 | % |
|
| Schedule of income tax expenses |
| Schedule of income tax expenses | |
| | | |
| | |
| | |
February 28, 2026 | | |
February 28, 2025 | |
| | |
| | |
| |
| Current tax | |
$ | — | | |
$ | 5,786,417 | |
| Deferred tax benefit | |
| — | | |
| (6,665,538 | ) |
| Total provision for (benefit from) income tax expense | |
$ | — | | |
$ | (879,121 | ) |
|
| Schedule of reconciliations of income tax expenses |
| Schedule of reconciliations of income tax expenses | |
| | | |
| | |
| | |
February 28, 2026 | | |
February 28, 2025 | |
| | |
| | |
| |
| Loss before income tax expenses | |
$ | (7,041,333 | ) | |
$ | (5,988,461 | ) |
| Income tax credit computed at various statutory income tax rate (15% to 25%) | |
| (440,899 | ) | |
| (1,035,381 | ) |
| Reconciling items: | |
| | | |
| | |
| Tax incentive – R&D Credit | |
| (69,940 | ) | |
| (144,047 | ) |
| Income not subject to tax in China | |
| (38,590 | ) | |
| (11,118 | ) |
| Non-deductible expenses | |
| 549,429 | | |
| 311,425 | |
| Total provision for (benefit from) income tax | |
$ | — | | |
$ | (879,121 | ) |
|
| Schedule of deferred tax assets |
| Schedule of deferred tax assets | |
| | | |
| | |
| | |
February 28, 2026 | | |
February 28, 2025 | |
| | |
| | |
| |
| Deferred tax assets | |
| | | |
| | |
| Net operating losses carryforward | |
$ | 4,244,187 | | |
$ | 3,316,740 | |
| Accruals and reserves | |
| 7,121,646 | | |
| 6,476,962 | |
| Lease liability | |
| 20,160 | | |
| 19,029 | |
| Total deferred tax assets | |
| 11,385,993 | | |
| 9,812,461 | |
| Less: Valuation allowance | |
| (4,389,425 | ) | |
| (3,188,969 | ) |
| Total deferred tax assets, net of valuation allowance | |
| 6,996,568 | | |
| 6,623,492 | |
| Deferred tax liabilities | |
| | | |
| | |
| Right-of-use asset | |
| (18,002 | ) | |
| (16,954 | ) |
| Total deferred tax liabilities | |
| (18,002 | ) | |
| (16,954 | ) |
| | |
| | | |
| | |
| Net deferred tax assets (liabilities) | |
$ | 6,978,566 | | |
$ | 6,606,538 | |
|