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10-K true 2026-02-28 --02-28 false 001-41187 FINGERMOTION, INC. DE 46-4600326 111 Somerset Road Level 3 SG 238164 347 349-5339 Common Stock, $0.0001 par value FNGR NASDAQ No No Yes Yes Non-accelerated Filer true false false false false 72795700 61281308 Risk Management and Strategy Managing Material Risks & Integrated Overall Risk Management <p class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_98F_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250301__20260228_z4OS4nAdmzc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_901_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250301__20260228_zfidgrXlwsn7">We have developed and maintained policies, procedures, and controls to mitigate material risks from cybersecurity threats, and assess and disclose information to investors concerning material cybersecurity incidents. Further, we have strategically integrated cybersecurity risk management into our broader risk management framework to promote awareness and attention to cybersecurity risk management company wide. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250301__20260228_zG2LqCr0DU43">These risks are evaluated on an ongoing basis as part of our overall risk management strategy that is monitored and tracked by our Risk and Information Security Committee, as well as through a separate cybersecurity assessment of the China IT platform operated by our contractually controlled subsidiary, JiuGe Technology, which is required under PRC laws. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_907_ecyd--CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_dbT_c20250301__20260228_zI3qR4wOgm91">The lead information technology manager (the “IT Manager”) of JiuGe Technology oversees this assessment, which is performed by a third party hired by JiuGe Technology and includes some government oversight, called the Multi-Level Protection Scheme (“MLPS”), the objective of which is to protect data and information systems from security threats. The assessment stratifies IT systems based on the risk and severity of potential security breaches related to the data handled and assesses the effectiveness of the systems in safeguarding against cyber threats. The MLPS includes attributes such as physical security, network security, host security, application security, and data security. The final MLPS report is submitted to the appropriate authorities, and the IT Manager also reviews this report with our CFO. Our CFO and the IT Manager report directly to the Risk and Information Security Committee to review the Company’s information security and cybersecurity risks, including but not limited to, the MLPS report. Despite these efforts, no system is impenetrable, and we cannot provide assurances that we will prevent every attack or timely detect every incident. Engage Third-parties on Cyber- Risk Management The Company currently engages third parties in connection with our China cybersecurity annual assessment overseen by our IT Manager, which is driven by risk ranking and assessment. Cybersecurity considerations for operations outside of China, which includes a small proportion of core functions as well as administrative functions, are incorporated in the Company’s overall risk assessment and will be considered in the overall SOX/controls management testing going forward when appropriate. Recognizing the importance of cybersecurity from both an operational and disclosure perspective, as well as the complexity and evolving nature of cybersecurity threats, we plan to revisit the link between China cybersecurity testing and FingerMotion’s consolidated cybersecurity risk assessment and consider potential enhancements. FingerMotion will consider resource and capital constraints when determining the nature and timing of enhancing our cybersecurity infrastructure. Overseeing Risks stemming from Third-Party Service Providers We maintain comprehensive internal protocols to mitigate cybersecurity threats associated with our use of third-party service providers. We are currently enhancing these protocols to further strengthen our defenses and reduce potential vulnerabilities. Risks from Cybersecurity Threats <p class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_985_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250301__20260228_zheVhLHDj8Q" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250301__20260228_zDQxyG1EaQHa">We do not currently identify any major cybersecurity threats that have materially affected or are reasonably likely to materially affect us (including our business strategy, results of operations, or financial condition). true We have developed and maintained policies, procedures, and controls to mitigate material risks from cybersecurity threats, and assess and disclose information to investors concerning material cybersecurity incidents. Further, we have strategically integrated cybersecurity risk management into our broader risk management framework to promote awareness and attention to cybersecurity risk management company wide. true true false We do not currently identify any major cybersecurity threats that have materially affected or are reasonably likely to materially affect us (including our business strategy, results of operations, or financial condition). Governance Board of Directors Oversight <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250301__20260228_ziOFj9c6SiAg">Our Board of Directors recognizes the importance of information security and mitigating cybersecurity and other data security threats and risks as part of our efforts to protect and maintain the confidentiality and security of our customers, employee and vendor information, as well as non-public information about our Company. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250301__20260228_z5TdGS84chu6">Although our full Board of Directors has ultimate responsibility with respect to risk management oversight, the Risk and Information Security Committee of our Board of Directors is charged with and bears primary responsibility for, among other matters, overseeing risks specific to the identification and mitigation of cybersecurity risks. Management’s Role Managing Risk <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskRoleOfManagementTextBlock_c20250301__20260228_z7lFhDXGehw5">The CFO and CEO play a pivotal role in informing the Risk and Information Security Committee on cybersecurity risks. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250301__20260228_zyjvZXXO77t7">The CFO will immediately notify the Risk and Information Security Committee and Board of Directors of any cybersecurity incident that is determined to be material. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250301__20260228_zBqqshHbDSE9">The CFO and CEO deliver focused updates to the Risk and Information Security Committee annually, or more frequently as needed, in response to specific incidents or emerging threats. These briefings encompass a broad range of topics, including: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">·</td> <td>Current cybersecurity landscape and emerging threats;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">·</td> <td>Status of ongoing cybersecurity initiatives and strategies;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">·</td> <td>Incident reports and learnings from any cybersecurity events; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">·</td> <td>Compliance with regulatory requirements and industry standards.</td></tr> </table> As we progress in the assessment and enhancement of our cybersecurity program, we plan to consider the following areas for enhancement and incorporation into the cybersecurity risk management and governance program in the future: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">·</td> <td>Oversight of Third-Party cybersecurity risk</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">·</td> <td>Engaging/ outsourcing Risk management Personnel</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">·</td> <td>Monitoring system/ procedures for cybersecurity incidents</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">·</td> <td>Reporting to Board of Directors regarding cybersecurity risks and incidents</td></tr> </table> Risk Management Personnel <p class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_989_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleReportToBoardFlag_dbT_c20250301__20260228_zee9AoaqTUg6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_c20250301__20260228_zOndYfNcQ528">Primary responsibility for assessing, monitoring, and managing our cybersecurity risks rests with the CEO, Mr. Martin Shen, and the CFO, Mr. Yew Hon Lee, working in close coordination with Mr. ShenJian, the IT Manager of our China Operations. Messrs. Shen and Lee have experience in overseeing IT Functions, including cybersecurity. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementExpertiseOfManagementResponsibleTextBlock_c20250301__20260228_z0WL5NralsBf">Mr. ShenJian (the IT Manager) has 24 years of experience in technical work since graduating from Jiaotong University in June 2000 with a major in technology. His expertise is critical in designing, implementing, and executing our cybersecurity strategies. Our IT Manager oversees our governance programs in partnership with our CEO and CFO, oversees testing of our compliance with government standards in China, remediates known risks, and leads our employee training program around cybersecurity. Our Board of Directors recognizes the importance of information security and mitigating cybersecurity and other data security threats and risks as part of our efforts to protect and maintain the confidentiality and security of our customers, employee and vendor information, as well as non-public information about our Company. Although our full Board of Directors has ultimate responsibility with respect to risk management oversight, the Risk and Information Security Committee of our Board of Directors is charged with and bears primary responsibility for, among other matters, overseeing risks specific to the identification and mitigation of cybersecurity risks. The CFO and CEO play a pivotal role in informing the Risk and Information Security Committee on cybersecurity risks. true The CFO and CEO deliver focused updates to the Risk and Information Security Committee annually, or more frequently as needed, in response to specific incidents or emerging threats. These briefings encompass a broad range of topics, including: true Primary responsibility for assessing, monitoring, and managing our cybersecurity risks rests with the CEO, Mr. Martin Shen, and the CFO, Mr. Yew Hon Lee, working in close coordination with Mr. ShenJian, the IT Manager of our China Operations. Messrs. Shen and Lee have experience in overseeing IT Functions, including cybersecurity. Mr. ShenJian (the IT Manager) has 24 years of experience in technical work since graduating from Jiaotong University in June 2000 with a major in technology. His expertise is critical in designing, implementing, and executing our cybersecurity strategies. Our IT Manager oversees our governance programs in partnership with our CEO and CFO, oversees testing of our compliance with government standards in China, remediates known risks, and leads our employee training program around cybersecurity. 6967 CT International LLP San Francisco, California

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Note 1 – Nature of Business and basis of Presentation FingerMotion, Inc. fka Property Management Corporation of America (the “Company”) was incorporated on January 23, 2014, under the laws of the State of Delaware. The Company then offered management and consulting services to residential and commercial real estate property owners who rent or lease their property to third-party tenants. The Company changed its name to FingerMotion, Inc. on July 13, 2017, after a change in control. In July 2017 the Company acquired all of the outstanding shares of Finger Motion Company Limited (“FMCL”), a Hong Kong corporation formed on April 6, 2016, that is an information technology company which then specialized in operating and publishing mobile games. Pursuant to the Share Exchange Agreement with FMCL, effective July 13, 2017 (the “Share Exchange Agreement”), the Company agreed to exchange the outstanding equity stock of FMCL held by the FMCL Shareholders for shares of common stock of the Company. At the Closing Date, the Company issued 12,000,000 shares of common stock to the FMCL shareholders. In addition, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20170712__20170713__us-gaap--DistributionsMadeToMemberOrLimitedPartnerByDistributionTypeAxis__us-gaap--ShareDistributionMember_pd" title="Shares issued">600,000 shares to other consultants in connection with the transactions contemplated by the Share Exchange Agreement. The transaction was accounted for as a “reverse acquisition” since, immediately following completion of the transaction, the shareholders of FMCL effectuated control of the post-combination Company. For accounting purposes, FMCL was deemed to be the accounting acquirer in the transaction and, consequently, the transaction is treated as a recapitalization of FMCL (i.e., a capital transaction involving the issuance of shares by the Company for the shares of FMCL). Accordingly, the consolidated assets, liabilities, and results of operations of FMCL became the historical financial statements of FingerMotion, Inc. and its subsidiaries, and the Company’s assets, liabilities and results of operations were consolidated with FMCL beginning on the acquisition date. No step-up in basis or intangible assets or goodwill were recorded in this transaction. As a result of the Share Exchange Agreement and the other transactions contemplated thereunder, FMCL became a wholly-owned subsidiary of the Company. On October 16, 2018, the Company through its indirect wholly-owned subsidiary, Shanghai JiuGe Business Management Co., Ltd. (“JiuGe Management”), entered into a series of agreements known as variable interest agreements (the “VIE Agreements”) pursuant to which Shanghai JiuGe Information Technology Co., Ltd. (“JiuGe Technology”) became JiuGe Management’s contractually controlled affiliate. The use of VIE agreements is a common structure used to acquire operational control of PRC corporations, particularly in certain industries in which foreign investment is restricted or forbidden by the PRC government. The VIE Agreements include a Consulting Services Agreement, a Loan Agreement, a Power of Attorney Agreement, a Call Option Agreement, and a Share Pledge Agreement in order to secure the connection and commitments of JiuGe Technology. On March 7, 2019, JiuGe Technology also acquired 99% of the equity interest of Beijing XunLian (“BX”), a subsidiary that provides bulk distribution of SMS messages for JiuGe customers at discounted rates. Finger Motion Financial Company Limited was incorporated on January 24, 2020, and is 100% owned by FingerMotion, Inc. The company has been activated for the insurtech business during the last quarter of the fiscal year 2021where the Big Data division secured its first contract and recorded revenue. Shanghai TengLian JiuJiu Information Communication Technology Co., Ltd. was incorporated on December 23, 2020, for the purpose of venturing into mobile phone sales in China. It is 99% owned by JiuGe Technology. On February 5, 2021, JiuGe Technology disposed of its 99% owned subsidiary, Suzhou BuGuNiao Digital Technology Co., Ltd which was established to venture into R&D projects. Shanghai KeShunXiang Automobile Service Co., Ltd. was incorporated on April 10, 2024 for the purpose of venturing into the communication and streaming services in China. It is 99% owned by JiuGe Technology. Zhejiang ChangXin Communication Equipment Co., Ltd. was incorporated on March 28, 2025 for the purpose of venturing into the research and development, manufacturing and sales of communication equipment, as well as the technical service business of communication equipment in China. It is 70% owned by Shanghai KeShunXiang Automobile Service Co., Ltd. Shanghai XiaoYi Bin Tong Technology Co., Ltd. was incorporated on April 15, 2025 for the purpose of venturing into the sale of household appliances and electronic products in China. It is 80% owned by JiuGe Technology.

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Note 2 - Summary of Principal Accounting Policies Principles of Consolidation and Presentation The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements include the financial statements of the Company, and its wholly-owned subsidiaries. All intercompany accounts, transactions, and profits have been eliminated upon consolidation. Variable interest entity Pursuant to Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Section 810, “Consolidation” (“ASC 810”), the Company is required to include in its consolidated financial statements, the financial statements of its variable interest entities (“VIEs”). ASC 810 requires a VIE to be consolidated if that company is subject to a majority of the risk of loss for the VIE or is entitled to receive a majority of the VIE’s residual returns. VIEs are those entities in which a company, through contractual arrangements, bears the risk of, and enjoys the rewards normally associated with ownership of the entity, and therefore the company is the primary beneficiary of the entity. Under ASC 810, a reporting entity has a controlling financial interest in a VIE, and must consolidate that VIE, if the reporting entity has both of the following characteristics: (a) the power to direct the activities of the VIE that most significantly affect the VIE’s economic performance; and (b) the obligation to absorb losses, or the right to receive benefits, that could potentially be significant to the VIE. The reporting entity’s determination of whether it has this power is not affected by the existence of kick-out rights or participating rights, unless a single enterprise, including its related parties and de - facto agents, have the unilateral ability to exercise those rights. JiuGe Technology’s actual stockholders do not hold any kick-out rights that affect the consolidation determination. Through the VIE agreements disclosed in Note 1, the Company is deemed the primary beneficiary of JiuGe Technology. Accordingly, the results of JiuGe Technology have been included in the accompanying consolidated financial statements. JiuGe Technology has no assets that are collateral for or restricted solely to settle their obligations. The creditors of JiuGe Technology do not have recourse to the Company’s general credit. The following assets and liabilities of the VIE and VIE’s subsidiaries are included in the accompanying consolidated financial statements of the Company as of February 28, 2026 and February 28, 2025: Assets and liabilities of the VIE <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfVariableInterestEntitiesTextBlock_zfSz7ZWfMA7g" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Principal Accounting Policies (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of variable interest entity</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49F_20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zZmr06Q82xXc" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49E_20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zxlir4UnNz4k" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--AssetsCurrent_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Current assets</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">9,099,111</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">9,647,455</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AssetsNoncurrent_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">415,307</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">512,958</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Assets_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total assets</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">9,514,418</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">10,160,413</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LiabilitiesCurrent_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,276,754</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12,925,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LiabilitiesNoncurrent_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,002</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,940</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Liabilities_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total liabilities</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">14,294,756</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">12,952,195</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> Assets and liabilities of the VIE Subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49C_20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_zaamS2MyRxN8" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_z7aXMBOLDoM5" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--AssetsCurrent_iI_pp0d_zKasvrcPBn96" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Current assets</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">41,411,094</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">29,073,164</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AssetsNoncurrent_iI_pp0d_zpAFweeu2cU6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,962,380</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,598,659</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Assets_iI_pp0d_zAlfWgYo9Euk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total assets</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">47,373,474</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">34,671,823</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesCurrent_iI_pp0d_zFf9cm8W7vX5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">48,142,684</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">34,137,259</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesNoncurrent_iI_pp0d_zdyvC3gjrSll" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Liabilities_iI_pp0d_zvMATqkeeSCh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total liabilities</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">48,142,684</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">34,137,259</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> Operating Result of VIE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20250301__20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zOBygnmK75bi" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20240301__20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zNmHLhJBVQBd" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_i_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Revenue</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,540,768</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,548,991</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_iN_pp0d_di_zjNEyhdwagKc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Cost of revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,341,450</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,687,430</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--GrossProfit_i_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross profit (loss)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">199,318</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">861,561</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_iN_pp0d_di_z4p7Jvaihvo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Amortization and depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,495</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,091</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--GeneralAndAdministrativeExpense_iN_pp0d_di_zZr3vLKad1d8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,518,566</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,899,146</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--MarketingCost_iN_pp0d_di_zAmPtvzrYYn8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Marketing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,596</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(95,829</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--ResearchAndDevelopmentExpense_iN_pp0d_di_zyFcH0WYNQGj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Research & development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(62,981</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(298,345</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--CreditImpairmentLoss_iN_pp0d_di_zCZV6Me8PLs8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Credit impairment loss</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(376,395</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(87,409</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingExpenses_iN_di_zmYndkXKkWF3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total operating expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,985,033</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(2,513,820</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Profit (loss) from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,785,715</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,652,259</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestIncomeExpenseNonoperatingNet_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,371</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">86,907</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherNonoperatingIncomeExpense_i_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Other income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,725</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,701</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--NonoperatingIncomeExpenseIncludingInterestExpense_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total other income (expense)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,096</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">106,608</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zwYnV3FRKUnc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax expense</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">354,229</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 4.5pt">Net profit (loss)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(1,746,619</td><td style="padding-bottom: 4.5pt; text-align: left">)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(1,191,422</td><td style="padding-bottom: 4.5pt; text-align: left">)</td></tr> </table> Operating Result of VIE Subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20250301__20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_zh4p3CqJb8Od" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20240301__20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_zl9cAdtgN9Pe" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_z0nl01nvBJ3b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Revenue</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">20,696,182</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">31,053,615</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_iN_pp0d_di_zjFjspCmF239" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Cost of revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(20,191,615</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(29,151,468</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zvt6OzMd22Mk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross profit (loss)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">504,567</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,902,147</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DepreciationAndAmortization_iN_pp0d_di_z4OnN5jT634b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Amortization and depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,404</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(956</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_iN_pp0d_di_zS3HPolivwX9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,013,540</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(816,590</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--MarketingCost_iN_pp0d_di_z02BWIWgRQ83" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Marketing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(69,601</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(180,429</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--ResearchAndDevelopmentExpense_iN_pp0d_di_zaxTLt11COtc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Research & development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(68,051</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(88,017</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--CreditImpairmentLoss_iN_pp0d_di_z8jRwqReI9Mj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Credit impairment loss</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(667,654</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(333,228</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--OperatingExpenses_iN_di_z8dVshPOvp3i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total operating expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,820,250</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,419,220</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_zR1RWOZqgbY4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Profit (loss) from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,315,683</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">482,927</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestIncomeExpenseNonoperatingNet_zB5lQ5PChnjl" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OtherNonoperatingIncomeExpense_zuLgPp5SzNFl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Other income (expense)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,893</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,253</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NonoperatingIncomeExpenseIncludingInterestExpense_zH40yoQa7l8l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total other income (expense)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">29,935</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zn37eoRh8YF9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax expense</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(137,987</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLoss_zV1KOklgj9X6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 4.5pt">Net profit (loss)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(1,285,748</td><td style="padding-bottom: 4.5pt; text-align: left">)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">346,220</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> Use of Estimates The preparation of the Company’s financial statements in conformity with generally accepted accounting principles of the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Actual results could differ from those estimates. Certain Risks and Uncertainties The Company relies on cloud-based hosting through a global accredited hosting provider. Management believes that alternate sources are available; however, disruption or termination of this relationship could adversely affect our operating results in the near-term. Segment reporting ASC 280, “Segment Reporting”, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in consolidated financial statements for detailing the Company’s business segments. Based on the criteria established by ASC 280, The Company uses the management approach to determine reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s CODM, specifically the Company’s CEO and CFO, for making decisions, allocating resources and assessing performance. The Company does not distinguish revenues, costs and expenses between segments in its internal reporting, but instead reports costs and expenses by nature as a whole. Based on the management’s assessment, the Company determines that it has only one operating segment and therefore one reportable segment as defined by ASC 280. Furthermore, the whole of the Group’s revenue is derived in or from China with all operation being carried out in China, and the Company’s long-lived assets are located in China, no geographical segments are presented. As such, all financial segment information required by the authoritative guidance can be found in these consolidated financial statements. Foreign Currency Translation and Transactions The Company’s reporting currency is the US dollar. The functional currencies of the Company’s foreign subsidiaries are their respective local currencies (China Renminbi, Singapore dollar and Hong Kong dollar), which are the monetary unit of account of the principal economic environment in which the Company’s foreign subsidiaries operate. Assets and liabilities of the foreign subsidiaries are translated into US dollars at exchange rates in effect at each period end. Revenues and expenses are translated at average exchange rates in effect during the period. The resulting translation adjustments are recorded in accumulated other comprehensive income (loss) as a component of stockholders’ equity. Translation of amounts from RMB into USD has been made at the following exchange rates for the respective periods: <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfForeignCurrencyTranslationAndTransactionsTableTextBlock_zRk2cNWRylPb" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Summary of Principal Accounting Policies (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap">Schedule of foreign currency translation and transactions</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="white-space: nowrap; width: 85%">Balance sheet items, except for equity accounts</td> <td style="white-space: nowrap; width: 15%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; white-space: nowrap">February 28, 2026</td> <td style="white-space: nowrap">RMB6.8590 to $1.00</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; white-space: nowrap">February 28, 2025</td> <td style="white-space: nowrap">RMB7.2830 to $1.00</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap">Income statement and cash flows items</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; white-space: nowrap">For the year ended February 28, 2026</td> <td style="white-space: nowrap">RMB7.1315 to $1.00</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; white-space: nowrap">For the year ended February 28, 2025</td> <td style="white-space: nowrap">RMB7.2123 to $1.00</td></tr> </table> Identifiable Intangible Assets Identifiable intangible assets are recorded at cost and are amortized over 3 - 10 years. Similar to tangible property and equipment, the Company periodically evaluates identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Impairment of Long-Lived Assets The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – lived intangible assets. Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary. The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion. Accounts Receivable, Net Accounts receivable is stated at the amount the Company expects to collect. The Company maintains allowances for credit losses for estimated losses. Management considers the following factors when determining the collectability of specific accounts: historical experience, creditworthiness of the clients, aging of the receivables and other specific circumstances related to the accounts. Allowance for credit losses is made and recorded into administrative expenses based on the aging of accounts receivable and on any specifically identified receivables that may become uncollectible. Accounts receivable which are deemed to be uncollectible are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Our assessment considered the estimates of expected credit and collectability trends. Volatility in market conditions and evolving credit trends are difficult to predict and may cause variability and volatility that may have an impact on our allowance for credit losses in future periods. Refer to Note 8 for allowances for credit losses recognized in profit or loss by the Company during the years ended February 28, 2026 and February 28, 2025. Concentration of Credit Risks Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, accounts receivable and other receivable. The Company’s cash and cash equivalents are placed with high-credit-quality financial institutions, and at times exceed federally insured limits. To date, the Company has not experienced any credit loss relating to its cash and cash equivalents. For the year ended February 28, 2026, two customers each accounted for more than 10% of the Company’s total revenue, with individual contributions of <span id="xdx_909_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_pd" title="Concentration of credit risks">57% and <span id="xdx_90F_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomerMember_pd" title="Concentration of credit risks">23%. As at February 28, 2026, amounts due from these customers represented approximately <span id="xdx_90A_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomerMember_pd" title="Concentration of credit risks">62% of the Company’s total accounts receivable. For the year ended February 28, 2025, three customers each accounted for more than 10% of the Company’s total revenue, with individual contributions of <span id="xdx_90B_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_pd" title="Concentration of credit risks">47%, <span id="xdx_90D_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomerMember_pd" title="Concentration of credit risks">24% and <span id="xdx_908_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomerMember_pd" title="Concentration of credit risks">20%. As at February 28, 2025, amounts due from these customers represented approximately <span id="xdx_903_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomerMember_pd" title="Concentration of credit risks">92% of the Company’s total accounts receivable. For the year ended February 28, 2026, two suppliers each accounted for more than 10% of the Company’s total purchase, with individual contributions of <span id="xdx_906_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneSupplierMember_pd" title="Concentration of credit risks">57% and <span id="xdx_901_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoSupplierMember_pd" title="Concentration of credit risks">23%. As at February 28, 2026, amounts due to these suppliers represented approximately <span id="xdx_904_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoSupplierMember_pd" title="Concentration of credit risks">54% of the Company’s total accounts payable. For the year ended February 28, 2025, three suppliers each accounted for more than 10% of the Company’s total purchase, with individual contributions of <span id="xdx_909_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneSupplierMember_pd" title="Concentration of credit risks">45%, <span id="xdx_90F_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoSupplierMember_pd" title="Concentration of credit risks">25% and <span id="xdx_90E_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeSupplierMember_pd" title="Concentration of credit risks">23%. As at February 28, 2025, amounts due to these suppliers represented approximately <span id="xdx_903_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeSupplierMember_pd" title="Concentration of credit risks">83% of the Company’s total accounts payable. Lease Operating and finance lease right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of the future lease payments over the lease term. When the rate implicit to the lease cannot be readily determined, the Company utilizes its incremental borrowing rate in determining the present value of the future lease payments. The incremental borrowing rate is derived from information available at the lease commencement date and represents the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term and amount equal to the lease payments in a similar economic environment. The right-of-use asset includes any lease payments made and lease incentives received prior to the commencement date. Operating lease right-of-use assets also include any cumulative prepaid or accrued rent when the lease payments are uneven throughout the lease term. The right-of-use assets and lease liabilities may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Cash and Cash Equivalents Cash and cash equivalents represent cash on hand, demand deposits, and other short-term highly liquid investments placed with banks, which have original maturities of three months or less and are readily convertible to known amounts of cash. Equipment Equipment is stated at cost. Depreciation of equipment is provided using the straight-line method for financial reporting purposes at rates based on the estimated useful lives of the assets. Estimated useful lives range from three to seven years. Land is classified as held for sale when management has the ability and intent to sell, in accordance with ASC Topic 360-45. Earnings Per Share Basic (loss) earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per share. FASB Accounting Standard Codification Topic 260 (“ASC 260”), “Earnings Per Share,” requires that employee equity share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted and not yet forfeited, unless doing so would be anti-dilutive. The Company uses the “treasury stock” method for equity instruments granted in share-based payment transactions provided in ASC 260 to determine diluted earnings per share. Antidilutive securities represent potentially dilutive securities which are excluded from the computation of diluted earnings or loss per share as their impact was antidilutive. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, when control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. It generates revenue primarily from telecommunications mobile recharge and top-up services, data plans, subscription plan, mobile devices and related services provided to consumer and enterprise customers. Telecommunication Services The Company provides mobile recharge and top-up services, data plans, subscription plans, and other related telecommunication services to third-party businesses and online marketplaces through its digital platform. Revenue is recognized when the related services are delivered, activated, or otherwise made available to the customer, which is the point at which control of the promised services is transferred to the customer in accordance with the terms of the underlying arrangements. Telecommunication Products Telecommunication products revenue primarily relates to sales of mobile devices. Telecommunication products are generally considered separate performance obligations because customers can benefit from the devices independently. Revenue associated with mobile devices sales is recognized at a point in time when control transfers to the customer, generally upon picked up by the customer. Other Segments The Company recognizes revenue from providing online-to-offline integration services (DaGe platform), communication and coordination solutions, and data and analytics services to its customers. The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the service has been provided to the customer or the equipment has been accepted by the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of fees is probable. We account for our multi-element arrangements in data and analytics services, such as instances where we design a custom website and separately offer other services, which are recognized over the period for when services are performed. Cost of Revenue Cost of revenue consists of telecommunication products and services, and SMS & MMS business for operators or other suppliers, and purchase cost of emergency equipment for command and communication. Research and Development Research and development costs are expensed as incurred. Research and development expenses for Sapientus include compensation, employee benefits, stock-based compensation, materials and components purchased for research and development. During the year ended February 28, 2026, the Company also commenced product development efforts under a new strategic collaboration to integrate its Mobile Integrated Command and Communication Platform into emergency response vehicles. Selling, General and Administrative Selling, general and administrative expenses include compensation, employee benefits, stock-based compensation, professional service fees, allocation of facility costs, depreciation and amortization associated with general selling and administrative overhead activities. Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes” (“ASC 740”). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of available evidence it is more likely than not that some portion or all of the deferred tax assets will not be realized. Non-controlling interest Non-controlling interests held 1% of the shares of three of our subsidiaries, 30% of the shares of Zhejiang ChangXin Communication Equipment Co., Ltd. and 20% of the shares of Shanghai XiaoYi Bin Tong Technology Co., Ltd., are recorded as a component of our equity, separate from the Company’s equity. Purchase or sales of equity interests that do not result in a change of control are accounted for as equity transactions. Results of operations attributable to the non-controlling interest are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings. The cumulative results of operations attributable to noncontrolling interests are also recorded as noncontrolling interests in the Company’s consolidated balance sheets. Recently Issued Accounting Pronouncements (i) Recently adopted accounting pronouncements In December 2023, the FASB issued Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances the transparency and decision usefulness of income tax disclosures. The amendments address more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The ASU also includes certain other amendments to improve the effectiveness of income tax disclosures. The amendments in this ASU are effective for public business entities for annual periods beginning after December 15, 2024 on a prospective basis through retrospective application is permitted. Early adoption is permitted. The Company adopted ASU 2023-09 for the year beginning on March 1, 2025 on a retrospective basis and the adoption does not have a material impact on its disclosures. (ii) Recently issued accounting pronouncements not yet adopted In November 2024, the FASB issued ASU No. 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40). This ASU requires disclosure, in the notes to financial statements, of specified information about certain costs and expenses. A reporting entity is required to 1) disclose the amounts of (a) purchases of inventory, (b) employee compensation, (c) depreciation, (d) intangible asset amortization, and (e) depreciation, depletion, and amortization recognized as part of oil and gas-producing activities (DD&A) (or other amounts of depletion expense) included in each relevant expense caption. A relevant expense caption is an expense caption presented on the face of the income statement within continuing operations that contains any of the expense categories listed in (a)–(e); 2) include certain amounts that are already required to be disclosed under current generally accepted accounting principles in the same disclosure as the other disaggregation requirements; 3) disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively, and 4) disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. The ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements and related disclosures. In January 2025, the FASB issued ASU 2025-01, “Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures.” The amendment in ASU 2025-01 amends the effective date of ASC 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements and related disclosures. In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (ASU 2025-05), which amends guidance on the measurement of credit losses for accounts receivable and contract assets. ASU 2025-05 is effective for annual reporting periods beginning after December 15, 2025, and interim periods within those annual periods. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements and related disclosures. In December 2025, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2025-11, Interim Reporting (Topic 270): Improvements to Interim Disclosure Requirements. The standard clarifies disclosure requirements for interim financial statements and is effective for interim periods beginning after December 15, 2026. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements and related disclosures.

Principles of Consolidation and Presentation The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements include the financial statements of the Company, and its wholly-owned subsidiaries. All intercompany accounts, transactions, and profits have been eliminated upon consolidation.

Variable interest entity Pursuant to Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Section 810, “Consolidation” (“ASC 810”), the Company is required to include in its consolidated financial statements, the financial statements of its variable interest entities (“VIEs”). ASC 810 requires a VIE to be consolidated if that company is subject to a majority of the risk of loss for the VIE or is entitled to receive a majority of the VIE’s residual returns. VIEs are those entities in which a company, through contractual arrangements, bears the risk of, and enjoys the rewards normally associated with ownership of the entity, and therefore the company is the primary beneficiary of the entity. Under ASC 810, a reporting entity has a controlling financial interest in a VIE, and must consolidate that VIE, if the reporting entity has both of the following characteristics: (a) the power to direct the activities of the VIE that most significantly affect the VIE’s economic performance; and (b) the obligation to absorb losses, or the right to receive benefits, that could potentially be significant to the VIE. The reporting entity’s determination of whether it has this power is not affected by the existence of kick-out rights or participating rights, unless a single enterprise, including its related parties and de - facto agents, have the unilateral ability to exercise those rights. JiuGe Technology’s actual stockholders do not hold any kick-out rights that affect the consolidation determination. Through the VIE agreements disclosed in Note 1, the Company is deemed the primary beneficiary of JiuGe Technology. Accordingly, the results of JiuGe Technology have been included in the accompanying consolidated financial statements. JiuGe Technology has no assets that are collateral for or restricted solely to settle their obligations. The creditors of JiuGe Technology do not have recourse to the Company’s general credit. The following assets and liabilities of the VIE and VIE’s subsidiaries are included in the accompanying consolidated financial statements of the Company as of February 28, 2026 and February 28, 2025: Assets and liabilities of the VIE <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfVariableInterestEntitiesTextBlock_zfSz7ZWfMA7g" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Principal Accounting Policies (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of variable interest entity</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49F_20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zZmr06Q82xXc" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49E_20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zxlir4UnNz4k" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--AssetsCurrent_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Current assets</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">9,099,111</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">9,647,455</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AssetsNoncurrent_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">415,307</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">512,958</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Assets_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total assets</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">9,514,418</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">10,160,413</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LiabilitiesCurrent_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,276,754</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12,925,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LiabilitiesNoncurrent_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,002</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,940</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Liabilities_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total liabilities</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">14,294,756</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">12,952,195</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> Assets and liabilities of the VIE Subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49C_20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_zaamS2MyRxN8" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_z7aXMBOLDoM5" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--AssetsCurrent_iI_pp0d_zKasvrcPBn96" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Current assets</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">41,411,094</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">29,073,164</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AssetsNoncurrent_iI_pp0d_zpAFweeu2cU6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,962,380</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,598,659</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Assets_iI_pp0d_zAlfWgYo9Euk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total assets</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">47,373,474</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">34,671,823</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesCurrent_iI_pp0d_zFf9cm8W7vX5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">48,142,684</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">34,137,259</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesNoncurrent_iI_pp0d_zdyvC3gjrSll" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Liabilities_iI_pp0d_zvMATqkeeSCh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total liabilities</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">48,142,684</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">34,137,259</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> Operating Result of VIE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20250301__20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zOBygnmK75bi" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20240301__20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zNmHLhJBVQBd" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_i_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Revenue</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,540,768</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,548,991</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_iN_pp0d_di_zjNEyhdwagKc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Cost of revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,341,450</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,687,430</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--GrossProfit_i_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross profit (loss)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">199,318</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">861,561</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_iN_pp0d_di_z4p7Jvaihvo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Amortization and depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,495</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,091</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--GeneralAndAdministrativeExpense_iN_pp0d_di_zZr3vLKad1d8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,518,566</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,899,146</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--MarketingCost_iN_pp0d_di_zAmPtvzrYYn8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Marketing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,596</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(95,829</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--ResearchAndDevelopmentExpense_iN_pp0d_di_zyFcH0WYNQGj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Research & development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(62,981</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(298,345</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--CreditImpairmentLoss_iN_pp0d_di_zCZV6Me8PLs8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Credit impairment loss</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(376,395</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(87,409</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingExpenses_iN_di_zmYndkXKkWF3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total operating expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,985,033</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(2,513,820</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Profit (loss) from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,785,715</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,652,259</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestIncomeExpenseNonoperatingNet_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,371</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">86,907</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherNonoperatingIncomeExpense_i_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Other income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,725</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,701</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--NonoperatingIncomeExpenseIncludingInterestExpense_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total other income (expense)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,096</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">106,608</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zwYnV3FRKUnc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax expense</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">354,229</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 4.5pt">Net profit (loss)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(1,746,619</td><td style="padding-bottom: 4.5pt; text-align: left">)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(1,191,422</td><td style="padding-bottom: 4.5pt; text-align: left">)</td></tr> </table> Operating Result of VIE Subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20250301__20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_zh4p3CqJb8Od" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20240301__20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_zl9cAdtgN9Pe" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_z0nl01nvBJ3b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Revenue</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">20,696,182</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">31,053,615</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_iN_pp0d_di_zjFjspCmF239" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Cost of revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(20,191,615</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(29,151,468</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zvt6OzMd22Mk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross profit (loss)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">504,567</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,902,147</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DepreciationAndAmortization_iN_pp0d_di_z4OnN5jT634b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Amortization and depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,404</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(956</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_iN_pp0d_di_zS3HPolivwX9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,013,540</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(816,590</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--MarketingCost_iN_pp0d_di_z02BWIWgRQ83" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Marketing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(69,601</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(180,429</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--ResearchAndDevelopmentExpense_iN_pp0d_di_zaxTLt11COtc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Research & development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(68,051</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(88,017</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--CreditImpairmentLoss_iN_pp0d_di_z8jRwqReI9Mj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Credit impairment loss</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(667,654</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(333,228</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--OperatingExpenses_iN_di_z8dVshPOvp3i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total operating expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,820,250</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,419,220</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_zR1RWOZqgbY4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Profit (loss) from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,315,683</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">482,927</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestIncomeExpenseNonoperatingNet_zB5lQ5PChnjl" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OtherNonoperatingIncomeExpense_zuLgPp5SzNFl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Other income (expense)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,893</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,253</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NonoperatingIncomeExpenseIncludingInterestExpense_zH40yoQa7l8l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total other income (expense)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">29,935</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zn37eoRh8YF9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax expense</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(137,987</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLoss_zV1KOklgj9X6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 4.5pt">Net profit (loss)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(1,285,748</td><td style="padding-bottom: 4.5pt; text-align: left">)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">346,220</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfVariableInterestEntitiesTextBlock_zfSz7ZWfMA7g" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Principal Accounting Policies (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of variable interest entity</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49F_20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zZmr06Q82xXc" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49E_20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zxlir4UnNz4k" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--AssetsCurrent_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Current assets</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">9,099,111</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">9,647,455</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AssetsNoncurrent_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">415,307</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">512,958</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Assets_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total assets</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">9,514,418</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">10,160,413</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LiabilitiesCurrent_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,276,754</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12,925,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LiabilitiesNoncurrent_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">18,002</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,940</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Liabilities_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total liabilities</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">14,294,756</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">12,952,195</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> Assets and liabilities of the VIE Subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49C_20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_zaamS2MyRxN8" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_z7aXMBOLDoM5" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--AssetsCurrent_iI_pp0d_zKasvrcPBn96" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Current assets</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">41,411,094</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">29,073,164</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AssetsNoncurrent_iI_pp0d_zpAFweeu2cU6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,962,380</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,598,659</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Assets_iI_pp0d_zAlfWgYo9Euk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total assets</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">47,373,474</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">34,671,823</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesCurrent_iI_pp0d_zFf9cm8W7vX5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">48,142,684</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">34,137,259</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesNoncurrent_iI_pp0d_zdyvC3gjrSll" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Liabilities_iI_pp0d_zvMATqkeeSCh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total liabilities</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">48,142,684</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">34,137,259</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> Operating Result of VIE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20250301__20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zOBygnmK75bi" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20240301__20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zNmHLhJBVQBd" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_i_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Revenue</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,540,768</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,548,991</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_iN_pp0d_di_zjNEyhdwagKc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Cost of revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,341,450</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,687,430</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--GrossProfit_i_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross profit (loss)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">199,318</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">861,561</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_iN_pp0d_di_z4p7Jvaihvo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Amortization and depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,495</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,091</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--GeneralAndAdministrativeExpense_iN_pp0d_di_zZr3vLKad1d8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,518,566</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,899,146</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--MarketingCost_iN_pp0d_di_zAmPtvzrYYn8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Marketing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,596</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(95,829</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--ResearchAndDevelopmentExpense_iN_pp0d_di_zyFcH0WYNQGj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Research & development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(62,981</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(298,345</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--CreditImpairmentLoss_iN_pp0d_di_zCZV6Me8PLs8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Credit impairment loss</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(376,395</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(87,409</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingExpenses_iN_di_zmYndkXKkWF3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total operating expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,985,033</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(2,513,820</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Profit (loss) from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,785,715</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,652,259</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestIncomeExpenseNonoperatingNet_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,371</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">86,907</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherNonoperatingIncomeExpense_i_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Other income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,725</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,701</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--NonoperatingIncomeExpenseIncludingInterestExpense_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total other income (expense)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,096</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">106,608</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zwYnV3FRKUnc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax expense</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">354,229</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 4.5pt">Net profit (loss)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(1,746,619</td><td style="padding-bottom: 4.5pt; text-align: left">)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(1,191,422</td><td style="padding-bottom: 4.5pt; text-align: left">)</td></tr> </table> Operating Result of VIE Subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20250301__20260228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_zh4p3CqJb8Od" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20240301__20250228__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityNotPrimaryBeneficiaryMember_zl9cAdtgN9Pe" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_z0nl01nvBJ3b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Revenue</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">20,696,182</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">31,053,615</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_iN_pp0d_di_zjFjspCmF239" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Cost of revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(20,191,615</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(29,151,468</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zvt6OzMd22Mk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross profit (loss)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">504,567</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,902,147</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DepreciationAndAmortization_iN_pp0d_di_z4OnN5jT634b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Amortization and depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,404</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(956</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_iN_pp0d_di_zS3HPolivwX9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,013,540</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(816,590</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--MarketingCost_iN_pp0d_di_z02BWIWgRQ83" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Marketing cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(69,601</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(180,429</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--ResearchAndDevelopmentExpense_iN_pp0d_di_zaxTLt11COtc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Research & development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(68,051</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(88,017</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--CreditImpairmentLoss_iN_pp0d_di_z8jRwqReI9Mj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Credit impairment loss</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(667,654</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(333,228</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--OperatingExpenses_iN_di_z8dVshPOvp3i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total operating expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,820,250</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,419,220</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_zR1RWOZqgbY4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Profit (loss) from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,315,683</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">482,927</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestIncomeExpenseNonoperatingNet_zB5lQ5PChnjl" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OtherNonoperatingIncomeExpense_zuLgPp5SzNFl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Other income (expense)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,893</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,253</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NonoperatingIncomeExpenseIncludingInterestExpense_zH40yoQa7l8l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total other income (expense)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">29,935</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zn37eoRh8YF9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax expense</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(137,987</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLoss_zV1KOklgj9X6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 4.5pt">Net profit (loss)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(1,285,748</td><td style="padding-bottom: 4.5pt; text-align: left">)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">346,220</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

9099111

9647455

415307

512958

9514418

10160413

14276754

12925255

18002

26940

14294756

12952195

41411094

29073164

5962380

5598659

47373474

34671823

48142684

34137259

48142684

34137259

2540768

4548991

2341450

3687430

199318

861561

13495

133091

1518566

1899146

13596 95829

62981

298345

376395 87409

1985033

2513820

-1785715

-1652259

25371

86907

13725

19701

36096 106608

-354229

-1746619

-1191422

20696182

31053615

20191615

29151468

504567

1902147

1404

956

1013540

816590

69601 180429

68051

88017

667654 333228

1820250

1419220

-1315683

482927

29893

1253

29935 1280

137987

-1285748

346220

Use of Estimates The preparation of the Company’s financial statements in conformity with generally accepted accounting principles of the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Actual results could differ from those estimates.

Certain Risks and Uncertainties The Company relies on cloud-based hosting through a global accredited hosting provider. Management believes that alternate sources are available; however, disruption or termination of this relationship could adversely affect our operating results in the near-term.

Segment reporting ASC 280, “Segment Reporting”, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in consolidated financial statements for detailing the Company’s business segments. Based on the criteria established by ASC 280, The Company uses the management approach to determine reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s CODM, specifically the Company’s CEO and CFO, for making decisions, allocating resources and assessing performance. The Company does not distinguish revenues, costs and expenses between segments in its internal reporting, but instead reports costs and expenses by nature as a whole. Based on the management’s assessment, the Company determines that it has only one operating segment and therefore one reportable segment as defined by ASC 280. Furthermore, the whole of the Group’s revenue is derived in or from China with all operation being carried out in China, and the Company’s long-lived assets are located in China, no geographical segments are presented. As such, all financial segment information required by the authoritative guidance can be found in these consolidated financial statements.

Foreign Currency Translation and Transactions The Company’s reporting currency is the US dollar. The functional currencies of the Company’s foreign subsidiaries are their respective local currencies (China Renminbi, Singapore dollar and Hong Kong dollar), which are the monetary unit of account of the principal economic environment in which the Company’s foreign subsidiaries operate. Assets and liabilities of the foreign subsidiaries are translated into US dollars at exchange rates in effect at each period end. Revenues and expenses are translated at average exchange rates in effect during the period. The resulting translation adjustments are recorded in accumulated other comprehensive income (loss) as a component of stockholders’ equity. Translation of amounts from RMB into USD has been made at the following exchange rates for the respective periods: <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfForeignCurrencyTranslationAndTransactionsTableTextBlock_zRk2cNWRylPb" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Summary of Principal Accounting Policies (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap">Schedule of foreign currency translation and transactions</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="white-space: nowrap; width: 85%">Balance sheet items, except for equity accounts</td> <td style="white-space: nowrap; width: 15%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; white-space: nowrap">February 28, 2026</td> <td style="white-space: nowrap">RMB6.8590 to $1.00</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; white-space: nowrap">February 28, 2025</td> <td style="white-space: nowrap">RMB7.2830 to $1.00</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap">Income statement and cash flows items</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; white-space: nowrap">For the year ended February 28, 2026</td> <td style="white-space: nowrap">RMB7.1315 to $1.00</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; white-space: nowrap">For the year ended February 28, 2025</td> <td style="white-space: nowrap">RMB7.2123 to $1.00</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfForeignCurrencyTranslationAndTransactionsTableTextBlock_zRk2cNWRylPb" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Summary of Principal Accounting Policies (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap">Schedule of foreign currency translation and transactions</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="white-space: nowrap; width: 85%">Balance sheet items, except for equity accounts</td> <td style="white-space: nowrap; width: 15%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; white-space: nowrap">February 28, 2026</td> <td style="white-space: nowrap">RMB6.8590 to $1.00</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; white-space: nowrap">February 28, 2025</td> <td style="white-space: nowrap">RMB7.2830 to $1.00</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap">Income statement and cash flows items</td> <td style="white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; white-space: nowrap">For the year ended February 28, 2026</td> <td style="white-space: nowrap">RMB7.1315 to $1.00</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; white-space: nowrap">For the year ended February 28, 2025</td> <td style="white-space: nowrap">RMB7.2123 to $1.00</td></tr> </table> RMB6.8590 to $1.00 RMB7.2830 to $1.00 RMB7.1315 to $1.00 RMB7.2123 to $1.00

Identifiable Intangible Assets Identifiable intangible assets are recorded at cost and are amortized over 3 - 10 years. Similar to tangible property and equipment, the Company periodically evaluates identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.

P3Y

P10Y

Impairment of Long-Lived Assets The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – lived intangible assets. Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary. The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion.

Accounts Receivable, Net Accounts receivable is stated at the amount the Company expects to collect. The Company maintains allowances for credit losses for estimated losses. Management considers the following factors when determining the collectability of specific accounts: historical experience, creditworthiness of the clients, aging of the receivables and other specific circumstances related to the accounts. Allowance for credit losses is made and recorded into administrative expenses based on the aging of accounts receivable and on any specifically identified receivables that may become uncollectible. Accounts receivable which are deemed to be uncollectible are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Our assessment considered the estimates of expected credit and collectability trends. Volatility in market conditions and evolving credit trends are difficult to predict and may cause variability and volatility that may have an impact on our allowance for credit losses in future periods. Refer to Note 8 for allowances for credit losses recognized in profit or loss by the Company during the years ended February 28, 2026 and February 28, 2025.

Concentration of Credit Risks Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, accounts receivable and other receivable. The Company’s cash and cash equivalents are placed with high-credit-quality financial institutions, and at times exceed federally insured limits. To date, the Company has not experienced any credit loss relating to its cash and cash equivalents. For the year ended February 28, 2026, two customers each accounted for more than 10% of the Company’s total revenue, with individual contributions of <span id="xdx_909_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_pd" title="Concentration of credit risks">57% and <span id="xdx_90F_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomerMember_pd" title="Concentration of credit risks">23%. As at February 28, 2026, amounts due from these customers represented approximately <span id="xdx_90A_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomerMember_pd" title="Concentration of credit risks">62% of the Company’s total accounts receivable. For the year ended February 28, 2025, three customers each accounted for more than 10% of the Company’s total revenue, with individual contributions of <span id="xdx_90B_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_pd" title="Concentration of credit risks">47%, <span id="xdx_90D_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomerMember_pd" title="Concentration of credit risks">24% and <span id="xdx_908_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomerMember_pd" title="Concentration of credit risks">20%. As at February 28, 2025, amounts due from these customers represented approximately <span id="xdx_903_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomerMember_pd" title="Concentration of credit risks">92% of the Company’s total accounts receivable. For the year ended February 28, 2026, two suppliers each accounted for more than 10% of the Company’s total purchase, with individual contributions of <span id="xdx_906_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneSupplierMember_pd" title="Concentration of credit risks">57% and <span id="xdx_901_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoSupplierMember_pd" title="Concentration of credit risks">23%. As at February 28, 2026, amounts due to these suppliers represented approximately <span id="xdx_904_ecustom--ConcentrationRiskPercentage_c20250301__20260228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoSupplierMember_pd" title="Concentration of credit risks">54% of the Company’s total accounts payable. For the year ended February 28, 2025, three suppliers each accounted for more than 10% of the Company’s total purchase, with individual contributions of <span id="xdx_909_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneSupplierMember_pd" title="Concentration of credit risks">45%, <span id="xdx_90F_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoSupplierMember_pd" title="Concentration of credit risks">25% and <span id="xdx_90E_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeSupplierMember_pd" title="Concentration of credit risks">23%. As at February 28, 2025, amounts due to these suppliers represented approximately <span id="xdx_903_ecustom--ConcentrationRiskPercentage_c20240301__20250228__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeSupplierMember_pd" title="Concentration of credit risks">83% of the Company’s total accounts payable.

0.57 0.23 0.62 0.47 0.24 0.20 0.92 0.57 0.23 0.54 0.45 0.25 0.23 0.83

Lease Operating and finance lease right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of the future lease payments over the lease term. When the rate implicit to the lease cannot be readily determined, the Company utilizes its incremental borrowing rate in determining the present value of the future lease payments. The incremental borrowing rate is derived from information available at the lease commencement date and represents the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term and amount equal to the lease payments in a similar economic environment. The right-of-use asset includes any lease payments made and lease incentives received prior to the commencement date. Operating lease right-of-use assets also include any cumulative prepaid or accrued rent when the lease payments are uneven throughout the lease term. The right-of-use assets and lease liabilities may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option.

Cash and Cash Equivalents Cash and cash equivalents represent cash on hand, demand deposits, and other short-term highly liquid investments placed with banks, which have original maturities of three months or less and are readily convertible to known amounts of cash.

Equipment Equipment is stated at cost. Depreciation of equipment is provided using the straight-line method for financial reporting purposes at rates based on the estimated useful lives of the assets. Estimated useful lives range from three to seven years. Land is classified as held for sale when management has the ability and intent to sell, in accordance with ASC Topic 360-45.

Earnings Per Share Basic (loss) earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per share. FASB Accounting Standard Codification Topic 260 (“ASC 260”), “Earnings Per Share,” requires that employee equity share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted and not yet forfeited, unless doing so would be anti-dilutive. The Company uses the “treasury stock” method for equity instruments granted in share-based payment transactions provided in ASC 260 to determine diluted earnings per share. Antidilutive securities represent potentially dilutive securities which are excluded from the computation of diluted earnings or loss per share as their impact was antidilutive.

Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, when control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. It generates revenue primarily from telecommunications mobile recharge and top-up services, data plans, subscription plan, mobile devices and related services provided to consumer and enterprise customers. Telecommunication Services The Company provides mobile recharge and top-up services, data plans, subscription plans, and other related telecommunication services to third-party businesses and online marketplaces through its digital platform. Revenue is recognized when the related services are delivered, activated, or otherwise made available to the customer, which is the point at which control of the promised services is transferred to the customer in accordance with the terms of the underlying arrangements. Telecommunication Products Telecommunication products revenue primarily relates to sales of mobile devices. Telecommunication products are generally considered separate performance obligations because customers can benefit from the devices independently. Revenue associated with mobile devices sales is recognized at a point in time when control transfers to the customer, generally upon picked up by the customer. Other Segments The Company recognizes revenue from providing online-to-offline integration services (DaGe platform), communication and coordination solutions, and data and analytics services to its customers. The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the service has been provided to the customer or the equipment has been accepted by the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of fees is probable. We account for our multi-element arrangements in data and analytics services, such as instances where we design a custom website and separately offer other services, which are recognized over the period for when services are performed.

Cost of Revenue Cost of revenue consists of telecommunication products and services, and SMS & MMS business for operators or other suppliers, and purchase cost of emergency equipment for command and communication.

Research and Development Research and development costs are expensed as incurred. Research and development expenses for Sapientus include compensation, employee benefits, stock-based compensation, materials and components purchased for research and development. During the year ended February 28, 2026, the Company also commenced product development efforts under a new strategic collaboration to integrate its Mobile Integrated Command and Communication Platform into emergency response vehicles.

Selling, General and Administrative Selling, general and administrative expenses include compensation, employee benefits, stock-based compensation, professional service fees, allocation of facility costs, depreciation and amortization associated with general selling and administrative overhead activities.

Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes” (“ASC 740”). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of available evidence it is more likely than not that some portion or all of the deferred tax assets will not be realized.

Non-controlling interest Non-controlling interests held 1% of the shares of three of our subsidiaries, 30% of the shares of Zhejiang ChangXin Communication Equipment Co., Ltd. and 20% of the shares of Shanghai XiaoYi Bin Tong Technology Co., Ltd., are recorded as a component of our equity, separate from the Company’s equity. Purchase or sales of equity interests that do not result in a change of control are accounted for as equity transactions. Results of operations attributable to the non-controlling interest are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings. The cumulative results of operations attributable to noncontrolling interests are also recorded as noncontrolling interests in the Company’s consolidated balance sheets.

Recently Issued Accounting Pronouncements (i) Recently adopted accounting pronouncements In December 2023, the FASB issued Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances the transparency and decision usefulness of income tax disclosures. The amendments address more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The ASU also includes certain other amendments to improve the effectiveness of income tax disclosures. The amendments in this ASU are effective for public business entities for annual periods beginning after December 15, 2024 on a prospective basis through retrospective application is permitted. Early adoption is permitted. The Company adopted ASU 2023-09 for the year beginning on March 1, 2025 on a retrospective basis and the adoption does not have a material impact on its disclosures. (ii) Recently issued accounting pronouncements not yet adopted In November 2024, the FASB issued ASU No. 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40). This ASU requires disclosure, in the notes to financial statements, of specified information about certain costs and expenses. A reporting entity is required to 1) disclose the amounts of (a) purchases of inventory, (b) employee compensation, (c) depreciation, (d) intangible asset amortization, and (e) depreciation, depletion, and amortization recognized as part of oil and gas-producing activities (DD&A) (or other amounts of depletion expense) included in each relevant expense caption. A relevant expense caption is an expense caption presented on the face of the income statement within continuing operations that contains any of the expense categories listed in (a)–(e); 2) include certain amounts that are already required to be disclosed under current generally accepted accounting principles in the same disclosure as the other disaggregation requirements; 3) disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively, and 4) disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. The ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements and related disclosures. In January 2025, the FASB issued ASU 2025-01, “Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures.” The amendment in ASU 2025-01 amends the effective date of ASC 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements and related disclosures. In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (ASU 2025-05), which amends guidance on the measurement of credit losses for accounts receivable and contract assets. ASU 2025-05 is effective for annual reporting periods beginning after December 15, 2025, and interim periods within those annual periods. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements and related disclosures. In December 2025, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2025-11, Interim Reporting (Topic 270): Improvements to Interim Disclosure Requirements. The standard clarifies disclosure requirements for interim financial statements and is effective for interim periods beginning after December 15, 2026. Early adoption is permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements and related disclosures.

Note 3 - Going Concern The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company had an accumulated deficit of $41,166,157 and $34,187,384 as at February 28, 2026 and February 28, 2025 respectively, and had a net loss of $7,022,336 and $5,109,342 for the years ended February 28, 2026 and February 28, 2025, respectively. The Company’s continuation as a going concern is dependent on its ability to obtain additional financing to fund operations, implement its business model, and ultimately, attain profitable operations. The Company will need to secure additional funds through various means, including equity and debt financing or any similar financing. There can be no assurance that the Company will be able to obtain additional equity or debt financing, if and when needed, on terms acceptable to the Company, or at all. Any additional equity or debt financing may involve substantial dilution to the Company’s stockholders, restrictive covenants, or high interest costs. The Company’s long-term liquidity also depends upon its ability to generate revenues and achieve profitability.

41166157

34187384

7022336

5109342

Note 4 - Revenue We recorded $24,132,261 and $35,607,614 in revenue, respectively, for the years ended February 28, 2026 and February 28, 2025. <table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--DisaggregationOfRevenueTableTextBlock_zBeppRfunsRc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Revenue (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Telecommunication Products & Services</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">23,937,558</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">35,396,655</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Marketplace Platform & Digital Commerce Infrastructure Solutions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,037</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,592</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Advanced Technology & Platform Solutions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,886</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,576</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Data & Analytics Platform Solutions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">27,780</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(58,209</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4.5pt"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">24,132,261</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">35,607,614</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

24132261

35607614

<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--DisaggregationOfRevenueTableTextBlock_zBeppRfunsRc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Revenue (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">For the Year Ended February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: justify">Telecommunication Products & Services</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">23,937,558</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">35,396,655</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Marketplace Platform & Digital Commerce Infrastructure Solutions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,037</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,592</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Advanced Technology & Platform Solutions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,886</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,576</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Data & Analytics Platform Solutions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">27,780</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(58,209</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4.5pt"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">24,132,261</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">35,607,614</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

23937558

35396655

25037

80592

141886

188576

27780

-58209

24132261

35607614

Note 5 – Equipment At February 28, 2026 and February 28, 2025, the company has the following amounts related to tangible assets: <table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--PropertyPlantAndEquipmentTextBlock_z3CEUpiWNjM5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equipment (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of property, plant and equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49F_20260228_zfGGK4e4tK07" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_491_20250228_zCPokZFOcpNd" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0d_maPPAENzjfO_ztGyCub1nL5d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Equipment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">128,347</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">103,945</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0d_di_msPPAENzjfO_zdO3dArqhull" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(99,981</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(80,685</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0d_mtPPAENzjfO_zPNecb4Bn6m3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Net equipment</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">28,366</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">23,260</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> No significant residual value is estimated for the equipment. Depreciation expense for the years ended February 28, 2026 and February 28, 2025 totaled $16,439 and $26,249, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--PropertyPlantAndEquipmentTextBlock_z3CEUpiWNjM5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equipment (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of property, plant and equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49F_20260228_zfGGK4e4tK07" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_491_20250228_zCPokZFOcpNd" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0d_maPPAENzjfO_ztGyCub1nL5d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Equipment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">128,347</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">103,945</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0d_di_msPPAENzjfO_zdO3dArqhull" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(99,981</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(80,685</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0d_mtPPAENzjfO_zPNecb4Bn6m3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Net equipment</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">28,366</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">23,260</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

128347

103945

99981

80685

28366

23260

16439

26249

Note 6 – Intangible Assets At February 28, 2026 and February 28, 2025, the company has the following amounts related to intangible assets: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_zfWiLOJAU0g" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible Assets (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of intangible assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Mobile applications / Software</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">2,569,478</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">201,993</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(539,187</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(192,235</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Net intangible assets</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">2,030,291</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">9,758</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> No significant residual value is estimated for these intangible assets. Amortization expense for the years ended February 28, 2026 and February 28, 2025 totaled $334,765 and $20,458, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_zfWiLOJAU0g" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible Assets (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of intangible assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Mobile applications / Software</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">2,569,478</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">201,993</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(539,187</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(192,235</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Net intangible assets</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">2,030,291</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">9,758</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

2569478

201993

-539187

-192235

2030291

9758

334765

20458

Note 7 – Prepayment and Deposit Prepaid expenses consist of the deposit pledge to the vendor for stock credits for resale. Our current vendors are China Unicom and China Mobile for our Telecommunication Products & Services business and our SMS & MMS business. Deposits include payments placed into the e-commerce platforms where we offer our products and services. The platforms are PinDuoDuo, Tmall, and JD.com. <table cellpadding="0" cellspacing="0" id="xdx_887_ecustom--ScheduleOfPrepaidExpenseTableTextBlock_zQYYTbbhzkz3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Prepayment and Deposit (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Schedule of prepaid expense</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Deposit</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,518,064</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,631,704</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Prepayment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">282,572</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">385,099</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4.5pt"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">4,800,636</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">7,016,803</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_887_ecustom--ScheduleOfPrepaidExpenseTableTextBlock_zQYYTbbhzkz3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Prepayment and Deposit (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Schedule of prepaid expense</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Deposit</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,518,064</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,631,704</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Prepayment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">282,572</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">385,099</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4.5pt"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">4,800,636</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">7,016,803</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> 4518064 6631704

282572

385099

4800636

7016803

Note 8 – Accounts Receivable, net <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfAccountsReceivableTableTextBlock_zzCV4JChUHLh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Accounts Receivable, net (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of accounts receivable</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Accounts receivable</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">46,535,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">33,094,782</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: allowance for credit losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,702,821</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(435,345</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4.5pt"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">44,832,946</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">32,659,437</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> The Company normally allows credit terms to customers ranging from 90 to 150 days. The Company seeks to maintain strict control over its accounts receivable. Overdue accounts receivable are reviewed regularly by the Management. Activities related to allowance for credit losses are presented below. <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfAllowanceForCreditLossesTableTextBLock_zF0aIzZdBeac" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Accounts Receivable, net (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Schedule of allowance for credit losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">At beginning of year</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">435,345</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Additions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,267,476</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">435,345</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">At end of year</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">1,702,821</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">435,345</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfAccountsReceivableTableTextBlock_zzCV4JChUHLh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Accounts Receivable, net (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of accounts receivable</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Accounts receivable</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">46,535,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">33,094,782</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: allowance for credit losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,702,821</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(435,345</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4.5pt"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">44,832,946</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">32,659,437</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

46535767

33094782

1702821

435345

44832946

32659437

<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfAllowanceForCreditLossesTableTextBLock_zF0aIzZdBeac" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Accounts Receivable, net (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Schedule of allowance for credit losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">At beginning of year</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">435,345</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Additions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,267,476</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">435,345</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">At end of year</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">1,702,821</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">435,345</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

435345

1267476

435345

1702821

435345

Note 9 – Other Receivables At February 28, 2026 and February 28, 2025, the company has the following amounts related to other receivables: <table cellpadding="0" cellspacing="0" id="xdx_88B_ecustom--ScheduleofOtherReceivablesTableTextBlock_zW1ZS7BoNH39" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Other Receivables (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of other receivables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20260228_zs1JhiOoVyM4" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250228_zlv7yCABSUh7" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Other receivables represent:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AdvancesToSuppliers_iI_pp0d_maORz5j1_zGVEnZw6I0C7" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left">Advances to suppliers</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,498,558</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">745,935</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--SecurityDeposit_iI_pp0d_maORz5j1_zqkYsLXfdYx" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Security deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">297,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">336,558</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--Others_iI_pp0d_maORz5j1_zOEzF2M5OdC6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,772</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,472</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherReceivables_iTI_pp0d_mtORz5j1_zIgPa0lslnc2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: rgb(204,238,255); padding-bottom: 4.5pt">Other receivables</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">1,811,226</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">1,096,965</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_88B_ecustom--ScheduleofOtherReceivablesTableTextBlock_zW1ZS7BoNH39" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Other Receivables (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of other receivables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20260228_zs1JhiOoVyM4" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250228_zlv7yCABSUh7" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Other receivables represent:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AdvancesToSuppliers_iI_pp0d_maORz5j1_zGVEnZw6I0C7" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left">Advances to suppliers</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,498,558</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">745,935</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--SecurityDeposit_iI_pp0d_maORz5j1_zqkYsLXfdYx" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Security deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">297,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">336,558</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--Others_iI_pp0d_maORz5j1_zOEzF2M5OdC6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Others</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,772</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,472</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherReceivables_iTI_pp0d_mtORz5j1_zIgPa0lslnc2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: rgb(204,238,255); padding-bottom: 4.5pt">Other receivables</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">1,811,226</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">1,096,965</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> 1498558 745935

297896

336558

14772 14472

1811226

1096965

Note 10 – Right-of-use Asset and Lease Liability The Company has entered into lease agreements with various third parties. The terms of operating leases typically range from one to two years. These operating leases are included in “Right-of-use Asset” on the Company’s Condensed Consolidated Balance Sheet and represent the Company’s right to use the underlying asset for the lease term. The Company’s obligation to make lease payments is included in “Lease liability” on the Company’s Condensed Consolidated Balance Sheet. Additionally, the Company has entered into various short-term operating leases with an initial term of twelve months or less. These leases are not recorded on the Company’s Consolidated balance sheet. All operating lease expense is recognized on a straight-line basis over the lease term in the year ended February 28, 2026. Information related to the Company’s right-of-use assets and related lease liabilities were as follows: <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--LesseeOperatingLeasesAssetsAndLiabilitiesTableTextBlock_zHo0LluZY1d7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Right-of-use Asset and Lease Liability (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of operating leases assets and liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Right-of-use asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: justify; padding-bottom: 1.5pt">Right-of-use asset, net</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">19,201</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">126,581</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Lease Liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Current lease liability</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116,808</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Non-current lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,986</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Total lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,604</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">126,794</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Remaining lease term and discount rate</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">February 28, 2026</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Weighted-average remaining lease term</td> <td> </td> <td> </td> <td style="text-align: right">2 months</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 86%; text-align: justify">Weighted-average discount rate</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">4.75</td> <td style="width: 1%">%</td></tr> </table> Commitments The following table summarizes the future minimum lease payments due under the Company’s operating leases as of February 28, 2026: <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zlsQ5J0UuCk2" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Right-of-use Asset and Lease Liability (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of future minimum lease payments due</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 86%; text-align: justify">2026</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">10,645</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: imputed interest</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(41</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">10,604</td> <td> </td></tr> </table> The following summarizes cash flow information related to leases for the year ended February 28, 2026: <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfCashFlowInformationRelatedLeasesTableTextBlock_zjUdQp0fGIV9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Right-of-use Asset and Lease Liability (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of cash flow information related to leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cash paid for amounts included in the measurement of lease liabilities:</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 85%; text-align: justify">Operating cash flows from leases</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">81,910</td><td style="width: 1%; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--LesseeOperatingLeasesAssetsAndLiabilitiesTableTextBlock_zHo0LluZY1d7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Right-of-use Asset and Lease Liability (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of operating leases assets and liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Right-of-use asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: justify; padding-bottom: 1.5pt">Right-of-use asset, net</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">19,201</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">126,581</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Lease Liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Current lease liability</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116,808</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Non-current lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,986</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Total lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,604</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">126,794</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Remaining lease term and discount rate</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">February 28, 2026</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Weighted-average remaining lease term</td> <td> </td> <td> </td> <td style="text-align: right">2 months</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 86%; text-align: justify">Weighted-average discount rate</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 11%; text-align: right">4.75</td> <td style="width: 1%">%</td></tr> </table>

19201

126581

10604

116808

9986

10604

126794

P2M

0.0475

<table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zlsQ5J0UuCk2" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Right-of-use Asset and Lease Liability (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of future minimum lease payments due</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 86%; text-align: justify">2026</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">10,645</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: imputed interest</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(41</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">10,604</td> <td> </td></tr> </table>

10645

-41

10604

<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfCashFlowInformationRelatedLeasesTableTextBlock_zjUdQp0fGIV9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Right-of-use Asset and Lease Liability (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of cash flow information related to leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cash paid for amounts included in the measurement of lease liabilities:</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 85%; text-align: justify">Operating cash flows from leases</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">81,910</td><td style="width: 1%; text-align: left"> </td></tr> </table>

81910

Note 11 - Common Stock On March 3, 2025, the Company issued 27,500 shares of its common stock at a deemed price of $1.86 per share to one entity pursuant to a consulting agreement. On May 15, 2025, the Company issued 312,500 shares of its common stock at a price of $1.50 per share to one entity pursuant to the exercise of warrants. On May 23, 2025, the Company issued 100,000 shares of its common stock at a price of $1.88 per share to one entity pursuant to the exercise of warrants. On May 28, 2025, the Company issued an aggregate of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250502__20250528__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__srt--TitleOfIndividualAxis__custom--EightIndividualMember_pd" title="Stock issued">940,000 shares of its common stock at a price or deemed price of $2.50 per share to 8 individuals due to the closing of a private placement, which resulted in the receipt of $<span id="xdx_903_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20250502__20250528__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__srt--TitleOfIndividualAxis__custom--EightIndividualMember_pp0p" title="Gross proceeds from private placement">950,000 in cash and the settlement of an outstanding liability of $<span id="xdx_90F_eus-gaap--Liabilities_c20250528__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__srt--TitleOfIndividualAxis__custom--EightIndividualMember_pp0p" title="Outstanding liability">1,400,000. On May 28, 2025, the Company issued 837,243 shares of its common stock at a price of $1.50 per share to one entity pursuant to the exercise of warrants. On May 29, 2025, the Company issued 50,000 shares of its common stock at a price of $1.88 per share to one entity pursuant to the exercise of warrants. On September 30, 2025, the Company, its indirect wholly owned subsidiary, Shanghai JiuGe Business Management Co., Ltd. (“JiuGe Management”), and Shanghai Jihaohe Information Technology Co., Ltd. (“Shanghai Jihaohe”), entered into an asset purchase agreement (the “Asset Purchase Agreement”) pursuant to which the Company caused JiuGe Management to acquire all of the intellectual property (including, without limitation, all of the inventions, software in source code or object code, trademarks, copyrights and trade secrets) underpinning the Company’s DaGe platform, in consideration of the issuance by the Company to Shanghai Jihaohe of 1,500,000 shares of common stock in the capital of the Company. The Asset Purchase Agreement closed on October 2, 2025, and the Company issued the 1,500,000 shares of common stock to Shanghai Jihaohe at a deemed issuance price of $1.57 per share. On October 17, 2025, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20251001__20251017__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--OneIndividualMember_pd" title="Stock issued for services">60,000 shares of its common stock at a deemed price of $1.67 per share to one individual pursuant to a settlement agreement. On October 17, 2025, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20251001__20251017__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__srt--TitleOfIndividualAxis__custom--OneEntityMember_pd" title="Stock issued for services">7,500 shares of its common stock at a deemed price of $1.86 per share to one entity pursuant to a consulting agreement. On October 23, 2025 the Company entered into a Sales Agreement (the “Sales Agreement”) with R.F. Lafferty & Co., Inc. as sales agent (the “Sales Agent”), under which the Company may, from time to time, sell shares of its common stock, par value $<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_c20251023__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember__srt--TitleOfIndividualAxis__custom--RFLaffertyCoMember_pd" title="Common stock, par value">0.0001 per share (the “Placement Shares”), having an aggregate offering price of up to $<span id="xdx_908_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20251001__20251023__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember__srt--TitleOfIndividualAxis__custom--RFLaffertyCoMember_pp0p" title="Aggregate offering price">50,000,000 through the Sales Agent (the “ATM Offering”). From October 23, 2025 to November 30, 2025, the Company issued 51,296 shares of its common stock under the Sales Agreement for gross cash proceeds of $80,087. The total issuance costs were $2,002, all of which were related to compensation paid to the Sales Agent. On November 14, 2025, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251101__20251114__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__srt--TitleOfIndividualAxis__custom--OneIndividualMember_pd" title="Stock issued">190,000 shares of common stock at a price of $1.50 per share to one individual due to the closing of a private placement for gross proceeds of $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20251101__20251114__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__srt--TitleOfIndividualAxis__custom--OneIndividualMember_pp0p" title="Gross proceeds from private placement">285,000. From December 12, 2025 to December 23, 2025, the Company issued 64,083 shares of its common stock under the Sales Agreement for gross cash proceeds of $98,942. The total issuance costs were $2,474, all of which were related to compensation paid to the Sales Agent. As of February 28, 2026, and February 28, 2025, there were 61,281,308 and 57,141,186 shares of the Company’s common stock issued and outstanding, and none of the preferred shares were issued and outstanding. Stock Purchase Warrants A continuity schedule of outstanding stock purchase warrants as at February 28, 2026, and the changes during the periods, is as follows: <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfCommonStockOutstandingRollForwardTableTextBlock_z4RLVKRCLC6h" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Common Stock (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of purchase warrants</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">Number of Warrants</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">Weighted Average Exercise Price</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%">Balance, February 28, 2025</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><span id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_z3XdGA0Qxmqg" title="Number of warrants outstanding, beginning balance">5,288,316</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right"><span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_zyaJoB71fdd5" title="Weighted average exercise price, beginning balance">1.56</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_zVqgw39dOCfa" title="Number of warrants exercised">(1,149,743</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedInPeriodIntrinsicValue_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant exercised">1.50</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td> <td> </td> <td> </td> <td style="text-align: right">(150,000</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90C_ecustom--WeightedAverageExercisePriceWarrantExercised_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant exercised">1.88</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</td> <td> </td> <td> </td> <td style="text-align: right">3,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_909_ecustom--WeightedAverageExercisePriceWarrantIssued_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant issued">1.65</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued</td> <td> </td> <td> </td> <td style="text-align: right">1,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90D_ecustom--WeightedAverageExercisePriceWarrantIssued1_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant issued">2.15</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Expired</td> <td> </td> <td> </td> <td style="text-align: right">(28,312</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90E_ecustom--WeightedAverageExercisePriceWarrantExpired_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant expired">8.22</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued</td> <td> </td> <td> </td> <td style="text-align: right">300,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90C_ecustom--WeightedAverageExercisePriceWarrantIssued2_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant issued">1.65</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Adjustment to Exercise Price</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_905_ecustom--NumberOfWarrantsAdjustmentToExercisePrice_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Number of warrants adjustment to exercise price">25,333</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90E_ecustom--WeightedAverageExercisePriceWarrantAdjustmentToExercisePrice_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant adjustment to exercise price">1.50</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(10,000</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><span id="xdx_908_ecustom--WeightedAverageExercisePriceWarrantExpired1_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant expired">6.70</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance, February 28, 2026</td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td style="border-bottom: black 4.5pt double; text-align: right"><span id="xdx_900_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_z1234lyB5lIb" title="Number of warrants outstanding, ending balance">8,275,594</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right"><span id="xdx_901_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_zfU2IvkNxzq" title="Weighted average exercise price, ending balance">1.64</td> <td> </td></tr> </table> On May 14, 2025, the Company received $<span id="xdx_90A_eus-gaap--ProceedsFromWarrantExercises_pp0d_c20250502__20250514__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__srt--CounterpartyNameAxis__custom--EntityMember_zzFi4zZ8Doyg" title="Proceeds from warrants exercises">468,750 from the exercise of warrants for the purchase of <span id="xdx_903_ecustom--NumberOfWarrantsExercised_c20250502__20250514__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__srt--CounterpartyNameAxis__custom--EntityMember_pd" title="Number of warrants exercised">312,500 shares of common stock of the Company at a price of $1.50 per share from an entity. On May 23, 2025, the Company received $<span id="xdx_90D_eus-gaap--ProceedsFromWarrantExercises_c20250502__20250523__us-gaap--AwardTypeAxis__custom--PlacementAgentWarrantMember__srt--CounterpartyNameAxis__custom--PlacementAgentMember_pp0p" title="Proceeds from warrants exercises">188,000 from the exercise of the Placement Agent Warrant for the purchase of <span id="xdx_903_ecustom--NumberOfWarrantsExercised_c20250502__20250523__us-gaap--AwardTypeAxis__custom--PlacementAgentWarrantMember__srt--CounterpartyNameAxis__custom--PlacementAgentMember_pd" title="Number of warrants exercised">100,000 shares of common stock of the Company at a price of $1.88 per share from the Placement Agent. On May 27, 2025, the Company received $<span id="xdx_90E_eus-gaap--ProceedsFromWarrantExercises_c20250502__20250527__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__srt--CounterpartyNameAxis__custom--EntityMember_pp0p" title="Proceeds from warrants exercises">1,255,864.50 from the exercise of warrants for the purchase of <span id="xdx_907_ecustom--NumberOfWarrantsExercised_c20250502__20250527__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__srt--CounterpartyNameAxis__custom--EntityMember_pd" title="Number of warrants exercised">837,243 shares of common stock of the Company at a price of $1.50 per share from an entity. On May 29, 2025, the Company received $<span id="xdx_901_eus-gaap--ProceedsFromWarrantExercises_c20250526__20250529__us-gaap--AwardTypeAxis__custom--PlacementAgentWarrantMember__srt--CounterpartyNameAxis__custom--PlacementAgentMember_pp0p" title="Proceeds from warrants exercises">94,000 from the exercise of the Placement Agent Warrant for the purchase of <span id="xdx_90F_ecustom--NumberOfWarrantsExercised_c20250526__20250529__us-gaap--AwardTypeAxis__custom--PlacementAgentWarrantMember__srt--CounterpartyNameAxis__custom--PlacementAgentMember_pd" title="Number of warrants exercised">50,000 shares of common stock of the Company at a price of $1.88 per share from the Placement Agent. On October 21, 2025, the Company issued an aggregate of 4,000,000 common stock purchase warrants (the “Warrants”) to a consultant pursuant to a consulting services agreement with respect to investor relations services. 3,000,000 of the Warrants entitle the holder to purchase up to 3,000,000 shares of common stock (each, a “Warrant Share”) at an exercise price of $1.65 per Warrant Share until April 20, 2027, and 1,000,000 of the Warrants entitle the holder to purchase up to 1,000,000 Warrant Shares at an exercise price of $2.15 per Warrant Share until April 20, 2027. On November 4, 2025, 28,312 stock purchase warrants having an exercise price of $8.22 per share expired. On November 5, 2025, the Company issued <span id="xdx_90D_ecustom--NumberOfWarrantsIssued_c20251101__20251105__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_pd" title="Number of warrants issued">300,000 common stock purchase warrants (the “Warrants”) to a consultant pursuant to a consulting services agreement. The Warrants entitle the holder to purchase up to 300,000 shares of common stock (each, a “Warrant Share”) at an exercise price of $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_c20251105__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_pd" title="Warrant exercise price per share">1.65 per Warrant Share until April 27, 2027. In connection with the issuance of shares of common stock under the Sales Agreement, the number of warrants remaining under the Placement Agent Warrant has been increased by 25,333 due to the adjustment provisions to the exercise price contained within the Placement Agent Warrant, with the remaining number of warrants thereunder entitling the Placement Agent to purchase <span id="xdx_905_ecustom--NumberOfWarrantsAdjustmentToExercisePrice_c20251101__20251105__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember_pd" title="Number of warrants adjustment to exercise price">125,333 shares of common stock at a price of $<span id="xdx_90A_ecustom--WeightedAverageExercisePriceWarrantAdjustmentToExercisePrice_c20251101__20251105__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember_pd" title="Weighted average exercise price, warrant adjustment to exercise price">1.50 per share. On November 21, 2025, 10,000 stock purchase warrants having an exercise price of $6.70 per share expired. A summary of stock purchase warrants outstanding and exercisable as at February 28, 2026 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ShareBasedCompensationPerformanceSharesAwardOutstandingActivityTableTextBlock_z2fr0E9Vfowa" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Common Stock (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right">Schedule of share purchase warrants outstanding and exercisable</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 20%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: center">Number of Warrants</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: center">Remaining Contractual</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%"> </td> <td style="width: 32%; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">Exercise Price</td> <td style="text-align: center"> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Outstanding</td> <td style="text-align: center"> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Life (Years)</td> <td style="text-align: center"> </td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">1.50</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,975,594</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3.82</td> <td> </td> <td> </td> <td style="text-align: right">December 23, 2029</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right">1.65</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1.14</td> <td> </td> <td> </td> <td style="text-align: right">April 20, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">2.15</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1.14</td> <td> </td> <td> </td> <td style="text-align: right">April 20, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: black 1.5pt solid; text-align: right">1.65</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">300,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1.16</td> <td> </td> <td> </td> <td style="text-align: right">April 27, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: black 4.5pt double; text-align: right">1.64</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">8,275,594</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td></tr> </table> Stock Options On December 28, 2021, the Company granted an aggregate of<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20211201__20211228__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pd" title="Stock option, granted"> 4,545,000 stock options pursuant to the Company’s 2021 Stock Incentive Plan having an exercise price of $<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20211201__20211228__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pd" title="Stock option exercise price, granted">8.00 per share and an expiry date of five years from the date of grant to 40 individuals who were directors, officers, employees and consultants of the Company. We relied upon the exemption from registration under the U.S. Securities Act provided by Rule 903 of Regulation S promulgated under the U.S. Securities Act for the grant of stock options to individuals who are non-U.S. persons and upon the exemption from registration under Section 4(a)(2) of the U.S. Securities Act for two individuals who are U.S. persons. The stock options are all subject to vesting provisions of 20% on the date of grant and 20% on each of the first, second, third, and fourth anniversary of the date of grant. At our annual meeting of stockholders held on February 17, 2023, the stockholder approved an amendment to the exercise price of the outstanding stock options from $8.00 to $3.84. The strike price adjustment did not affect the fair value. The fair value of these stock options was estimated at the date of grant, using the Black-Scholes Option Valuation Model, with the following weighted average assumptions: <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_hsrt--TitleOfIndividualAxis__custom--Individuals40Member_zLvhS9iNXJVe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Common Stock (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of valuation assumptions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Expected Risk-Free Interest Rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zOlMMWIyeFQ2" style="width: 12%; text-align: right" title="Expected Risk Free Interest Rate">1.06</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zBAq3VYQ7Imk" style="width: 12%; text-align: right" title="Expected Risk Free Interest Rate">1.06</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zZGkc4bWrs7i" style="text-align: right" title="Expected Volatility">15.27</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zZJjNg4fNc9e" style="text-align: right" title="Expected Volatility">15.27</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected Life in Years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals40Member_z48wvF5nDJj5" title="Expected Life in Years">0.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zZmVnpZaO6l8" title="Expected Life in Years">1.83</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Expected Dividend Yield</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals40Member_z9KGc6hawL74" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected Dividend Yield">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zmpQlNB8KbSg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected Dividend Yield">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Weighted-Average Grant Date Fair Value</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals40Member_z89mM2LeBu33" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted-Average Grant Date Fair Value">6.46</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zsQ41iEfMqHa" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted-Average Grant Date Fair Value">6.46</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> On July 28, 2023, the Company granted an aggregate of <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20230701__20230728__us-gaap--AwardTypeAxis__custom--StockIncentivePlan2023Member_pd" title="Stock option, granted">2,648,500 stock options pursuant to the Company’s 2023 Stock Incentive Plan having an exercise price of <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230701__20230728__us-gaap--AwardTypeAxis__custom--StockIncentivePlan2023Member_pd" title="Stock option exercise price, granted">$4.62 per share and an expiry date of five years from the date of grant to 22 individuals who were employees and consultants of the Company’s subsidiaries and contractually controlled affiliate. The stock options are all subject to vesting provisions of 20% on the date of grant and 20% on each of the first, second, third and fourth anniversary of the date of grant. The fair value of these stock options was estimated at the date of grant, using the Black-Scholes Option Valuation Model, with the following weighted average assumptions: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_hsrt--TitleOfIndividualAxis__custom--Individuals22Member_zRUrPbmoO9I7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Common Stock (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of valuation assumptions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Expected Risk-Free Interest Rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zdYcuzpYd563" style="width: 12%; text-align: right" title="Expected Risk Free Interest Rate">5.37</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zuvtqkF7DtTk" style="width: 12%; text-align: right" title="Expected Risk Free Interest Rate">5.37</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zrzpPwGHtLK6" style="text-align: right" title="Expected Volatility">25.48</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zpFaIYJDIl3a" style="text-align: right" title="Expected Volatility">25.48</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected Life in Years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zl6TlyhXFNKi" title="Expected Life in Years">2.41</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals22Member_z3U76T5Z665g" title="Expected Life in Years">3.41</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Expected Dividend Yield</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zesFd50gbcX6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected Dividend Yield">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zPUfM3jlo0A" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected Dividend Yield">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Weighted-Average Grant Date Fair Value</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zTMJOnZaWsR7" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted-Average Grant Date Fair Value">4.58</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zJUlUHIUc5v9" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted-Average Grant Date Fair Value">4.58</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> A continuity schedule of outstanding stock options as at February 28, 2026, and the changes during the period, is as follows: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zLlmzctza6Ei" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Common Stock (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Schedule of stock option activity</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Stock Options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Balance, February 28, 2025</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zaXabcBLkaGa" style="width: 12%; text-align: right" title="Number of stock options, beginning balance">6,039,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_z8RSmfaCfDi6" style="width: 12%; text-align: right" title="Stock options exercise Price, beginning balance">4.18</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Cancelled/Forfeited</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zuqnYnKagUC2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of stock options, cancelled/forfeited">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zyG77lIhA5J4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock options exercise Price, cancelled/forfeited">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4.5pt">Balance, February 28, 2026</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zI83zryFUM4f" style="border-bottom: Black 4.5pt double; text-align: right" title="Number of stock options, ending balance">6,039,100</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zdzWULakxxYj" style="border-bottom: Black 4.5pt double; text-align: right" title="Stock options exercise price, ending balance">4.18</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table> A continuity schedule of outstanding unvested stock options at February 28, 2026, and the changes during the period, is as follows <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfUnvestedRestrictedStockUnitsRollForwardTableTextBlock_zKHL6u2p93mf" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Common Stock (Details 5)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Schedule of unvested restricted stock</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center">Number of Unvested</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Weighted Average</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Stock Options</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Grant Date Fair Value</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Balance, February 28, 2025</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zds07KcZCBN" title="Number of unvested stock option, beginning balance">2,303,300</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 12%; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zSJqUwMqAJpl" title="Unvested stock option,weighted average exercise price, beginning balance">5.16</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Vested – July 28, 2025</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_905_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionOtherVestedNumberOfShares_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_pd" title="Number of unvested stock option, vested">(529,700</td> <td>)</td> <td> </td> <td>$</td> <td style="text-align: right"><span id="xdx_906_ecustom--UnvestedStockOptionWeightedAverageExercisePriceVested_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_pd" title="Unvested stock option, weighted average exercise price, vested">4.58</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Vested – December 28, 2025</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(714,200</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right"><span id="xdx_900_ecustom--UnvestedStockOptionWeightedAverageExercisePriceVested1_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_pd" title="Unvested stock option, weighted average exercise price, vested">6.46</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance, February 28, 2026</td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td style="border-bottom: black 4.5pt double; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zLuq16IE4KX2" title="Number of unvested stock option, ending balance">1,059,400</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_z1p9i8R3DVm4" title="Unvested stock option,weighted average exercise price, ending balance">4.58</td> <td> </td></tr> </table> As at February 28, 2026, the aggregate intrinsic value of the outstanding stock options granted on 28 December 2021 was estimated at $0 as the current price as of February 28, 2026 is $1.23 which is lower than the strike price while the aggregate intrinsic value of the outstanding stock options granted on July 28, 2023 is $0 as the current price as of February 28, 2026 is lower than the strike price. A summary of stock options outstanding and exercisable as at February 28, 2026 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfStockOptionsRollForwardTableTextBlock_z38o26ynpCRa" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Common Stock (Details 6)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Schedule of stock options</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="10" style="border-bottom: black 1.5pt solid; text-align: center">Options Outstanding</td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Options Exercisable</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid"> Range of Exercise Prices</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Outstanding at February 28, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Exercise Price</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Weighted Average Remaining Contractual Term (Years)</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Exercisable at February 28, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Exercise Price</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Weighted Average Remaining Contractual Term (Years)</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; width: 34%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">$<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_c20250301__20260228__srt--RangeAxis__srt--MinimumMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_pd" title="Number of options outstanding, range of exercise prices">3.00 to $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_c20250301__20260228__srt--RangeAxis__srt--MaximumMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_pd" title="Number of options outstanding, range of exercise prices">4.00</td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zVHG1CmSpjP7" style="text-align: right" title="Number of options outstanding">3,390,600</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zmmhX4ojAnkf" style="text-align: right" title="Number of options outstanding, exercise prices">3.84</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_z6oLDuYIIKn4" title="Number of options outstanding, weighted average remaining contractual term">0.83</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zD4gTri8vA8g" style="text-align: right" title="Number of options exercisable">3,390,600</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zxFdCMTjsmh7" style="text-align: right" title="Number of options exercisable, exercise prices">3.84</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zlgoYsQnadU1" title="Number of options exercisable, weighted average remaining contractual term">0.83</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">$<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_c20250301__20260228__srt--RangeAxis__srt--MinimumMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_znDsggerTuEl" title="Number of options outstanding, range of exercise prices">4.00 to $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_c20250301__20260228__srt--RangeAxis__srt--MaximumMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zGrsct2nV2W" title="Number of options outstanding, range of exercise prices">5.00</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zHwpAIpOQHG2" style="border-bottom: black 1.5pt solid; text-align: right" title="Number of options outstanding">2,648,500</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zZMCxgEbKDLf" style="text-align: right" title="Number of options outstanding, exercise prices">4.62</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zBO9lOcNdOP5" title="Number of options outstanding, weighted average remaining contractual term">2.41</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zkSZCFYSzyQ3" style="border-bottom: black 1.5pt solid; text-align: right" title="Number of options exercisable">1,589,100</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_z9AW9K4e8CXi" style="text-align: right" title="Number of options exercisable, exercise prices">4.62</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zmU7vOtsq7ke" title="Number of options exercisable, weighted average remaining contractual term">2.41</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right"> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_z7NsuPI2cI1e" style="border-bottom: black 4.5pt double; text-align: right" title="Number of options outstanding">6,039,100</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zw3blV6iYx5a" style="border-bottom: black 4.5pt double; text-align: right" title="Number of options exercisable">4,979,700</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table>

27500

1.86

312500

1.50

100000

1.88

940000

2.50

950000

1400000

837243

1.50

50000

1.88

1500000

1.57

60000

1.67

7500

1.86

0.0001

50000000

51296

80087

2002

190000

1.50

285000

64083

98942

2474

61281308

57141186

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfCommonStockOutstandingRollForwardTableTextBlock_z4RLVKRCLC6h" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Common Stock (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of purchase warrants</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">Number of Warrants</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">Weighted Average Exercise Price</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%">Balance, February 28, 2025</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><span id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_z3XdGA0Qxmqg" title="Number of warrants outstanding, beginning balance">5,288,316</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right"><span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_zyaJoB71fdd5" title="Weighted average exercise price, beginning balance">1.56</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_zVqgw39dOCfa" title="Number of warrants exercised">(1,149,743</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedInPeriodIntrinsicValue_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant exercised">1.50</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td> <td> </td> <td> </td> <td style="text-align: right">(150,000</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90C_ecustom--WeightedAverageExercisePriceWarrantExercised_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant exercised">1.88</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</td> <td> </td> <td> </td> <td style="text-align: right">3,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_909_ecustom--WeightedAverageExercisePriceWarrantIssued_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant issued">1.65</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued</td> <td> </td> <td> </td> <td style="text-align: right">1,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90D_ecustom--WeightedAverageExercisePriceWarrantIssued1_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant issued">2.15</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Expired</td> <td> </td> <td> </td> <td style="text-align: right">(28,312</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90E_ecustom--WeightedAverageExercisePriceWarrantExpired_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant expired">8.22</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued</td> <td> </td> <td> </td> <td style="text-align: right">300,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90C_ecustom--WeightedAverageExercisePriceWarrantIssued2_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant issued">1.65</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Adjustment to Exercise Price</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_905_ecustom--NumberOfWarrantsAdjustmentToExercisePrice_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Number of warrants adjustment to exercise price">25,333</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90E_ecustom--WeightedAverageExercisePriceWarrantAdjustmentToExercisePrice_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant adjustment to exercise price">1.50</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(10,000</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><span id="xdx_908_ecustom--WeightedAverageExercisePriceWarrantExpired1_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_pd" title="Weighted average exercise price, warrant expired">6.70</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance, February 28, 2026</td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td style="border-bottom: black 4.5pt double; text-align: right"><span id="xdx_900_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_z1234lyB5lIb" title="Number of warrants outstanding, ending balance">8,275,594</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right"><span id="xdx_901_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--WarrantMember_zfU2IvkNxzq" title="Weighted average exercise price, ending balance">1.64</td> <td> </td></tr> </table>

5288316

1.56

1149743

1.50 -150000 1.88 3000000 1.65 1000000 2.15 -28312 8.22 300000 1.65 25333 1.50 -10000 6.70

8275594

1.64

468750

312500

1.50

188000

100000

1.88

1255864

837243

1.50

94000

50000

1.88

Company issued an aggregate of 4,000,000 common stock purchase warrants (the “Warrants”) to a consultant pursuant to a consulting services agreement with respect to investor relations services. 3,000,000 of the Warrants entitle the holder to purchase up to 3,000,000 shares of common stock (each, a “Warrant Share”) at an exercise price of $1.65 per Warrant Share until April 20, 2027, and 1,000,000 of the Warrants entitle the holder to purchase up to 1,000,000 Warrant Shares at an exercise price of $2.15 per Warrant Share until April 20, 2027. 28312 8.22 300000

1.65

125333 1.50 10000 6.70

<table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ShareBasedCompensationPerformanceSharesAwardOutstandingActivityTableTextBlock_z2fr0E9Vfowa" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Common Stock (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right">Schedule of share purchase warrants outstanding and exercisable</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 20%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: center">Number of Warrants</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 20%; text-align: center">Remaining Contractual</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%"> </td> <td style="width: 32%; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">Exercise Price</td> <td style="text-align: center"> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Outstanding</td> <td style="text-align: center"> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Life (Years)</td> <td style="text-align: center"> </td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">1.50</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,975,594</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3.82</td> <td> </td> <td> </td> <td style="text-align: right">December 23, 2029</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right">1.65</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1.14</td> <td> </td> <td> </td> <td style="text-align: right">April 20, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">2.15</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1.14</td> <td> </td> <td> </td> <td style="text-align: right">April 20, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: black 1.5pt solid; text-align: right">1.65</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">300,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1.16</td> <td> </td> <td> </td> <td style="text-align: right">April 27, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: black 4.5pt double; text-align: right">1.64</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">8,275,594</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td></tr> </table>

1.50

3975594

P3Y9M25D 2029-12-23

1.65

3000000

P1Y1M20D 2027-04-20

2.15

1000000

P1Y1M20D 2027-04-20

1.65

300000

P1Y1M28D 2027-04-27

1.64

8275594

4545000

8.00

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_hsrt--TitleOfIndividualAxis__custom--Individuals40Member_zLvhS9iNXJVe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Common Stock (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of valuation assumptions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Expected Risk-Free Interest Rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zOlMMWIyeFQ2" style="width: 12%; text-align: right" title="Expected Risk Free Interest Rate">1.06</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zBAq3VYQ7Imk" style="width: 12%; text-align: right" title="Expected Risk Free Interest Rate">1.06</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zZGkc4bWrs7i" style="text-align: right" title="Expected Volatility">15.27</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zZJjNg4fNc9e" style="text-align: right" title="Expected Volatility">15.27</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected Life in Years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals40Member_z48wvF5nDJj5" title="Expected Life in Years">0.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zZmVnpZaO6l8" title="Expected Life in Years">1.83</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Expected Dividend Yield</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals40Member_z9KGc6hawL74" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected Dividend Yield">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zmpQlNB8KbSg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected Dividend Yield">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Weighted-Average Grant Date Fair Value</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals40Member_z89mM2LeBu33" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted-Average Grant Date Fair Value">6.46</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals40Member_zsQ41iEfMqHa" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted-Average Grant Date Fair Value">6.46</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

0.0106

0.1527

P0Y9M29D

P1Y9M29D

6.46

2648500

4.62

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_hsrt--TitleOfIndividualAxis__custom--Individuals22Member_zRUrPbmoO9I7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Common Stock (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of valuation assumptions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Expected Risk-Free Interest Rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zdYcuzpYd563" style="width: 12%; text-align: right" title="Expected Risk Free Interest Rate">5.37</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zuvtqkF7DtTk" style="width: 12%; text-align: right" title="Expected Risk Free Interest Rate">5.37</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zrzpPwGHtLK6" style="text-align: right" title="Expected Volatility">25.48</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zpFaIYJDIl3a" style="text-align: right" title="Expected Volatility">25.48</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected Life in Years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zl6TlyhXFNKi" title="Expected Life in Years">2.41</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals22Member_z3U76T5Z665g" title="Expected Life in Years">3.41</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Expected Dividend Yield</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zesFd50gbcX6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected Dividend Yield">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zPUfM3jlo0A" style="border-bottom: Black 1.5pt solid; text-align: right" title="Expected Dividend Yield">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Weighted-Average Grant Date Fair Value</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20250301__20260228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zTMJOnZaWsR7" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted-Average Grant Date Fair Value">4.58</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20240301__20250228__srt--TitleOfIndividualAxis__custom--Individuals22Member_zJUlUHIUc5v9" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted-Average Grant Date Fair Value">4.58</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

0.0537

0.2548

P2Y4M28D

P3Y4M28D

4.58

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zLlmzctza6Ei" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Common Stock (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Schedule of stock option activity</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Stock Options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Balance, February 28, 2025</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zaXabcBLkaGa" style="width: 12%; text-align: right" title="Number of stock options, beginning balance">6,039,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_z8RSmfaCfDi6" style="width: 12%; text-align: right" title="Stock options exercise Price, beginning balance">4.18</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Cancelled/Forfeited</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zuqnYnKagUC2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of stock options, cancelled/forfeited">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zyG77lIhA5J4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock options exercise Price, cancelled/forfeited">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4.5pt">Balance, February 28, 2026</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zI83zryFUM4f" style="border-bottom: Black 4.5pt double; text-align: right" title="Number of stock options, ending balance">6,039,100</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zdzWULakxxYj" style="border-bottom: Black 4.5pt double; text-align: right" title="Stock options exercise price, ending balance">4.18</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

6039100

4.18

6039100

4.18

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfUnvestedRestrictedStockUnitsRollForwardTableTextBlock_zKHL6u2p93mf" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Common Stock (Details 5)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Schedule of unvested restricted stock</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center">Number of Unvested</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center">Weighted Average</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Stock Options</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Grant Date Fair Value</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%">Balance, February 28, 2025</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zds07KcZCBN" title="Number of unvested stock option, beginning balance">2,303,300</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 12%; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zSJqUwMqAJpl" title="Unvested stock option,weighted average exercise price, beginning balance">5.16</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Vested – July 28, 2025</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_905_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionOtherVestedNumberOfShares_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_pd" title="Number of unvested stock option, vested">(529,700</td> <td>)</td> <td> </td> <td>$</td> <td style="text-align: right"><span id="xdx_906_ecustom--UnvestedStockOptionWeightedAverageExercisePriceVested_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_pd" title="Unvested stock option, weighted average exercise price, vested">4.58</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Vested – December 28, 2025</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(714,200</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right"><span id="xdx_900_ecustom--UnvestedStockOptionWeightedAverageExercisePriceVested1_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_pd" title="Unvested stock option, weighted average exercise price, vested">6.46</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance, February 28, 2026</td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td style="border-bottom: black 4.5pt double; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zLuq16IE4KX2" title="Number of unvested stock option, ending balance">1,059,400</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_z1p9i8R3DVm4" title="Unvested stock option,weighted average exercise price, ending balance">4.58</td> <td> </td></tr> </table>

2303300

5.16

-529700 4.58 -714200 6.46

1059400

4.58

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfStockOptionsRollForwardTableTextBlock_z38o26ynpCRa" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Common Stock (Details 6)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Schedule of stock options</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="10" style="border-bottom: black 1.5pt solid; text-align: center">Options Outstanding</td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">Options Exercisable</td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid"> Range of Exercise Prices</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Outstanding at February 28, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Exercise Price</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Weighted Average Remaining Contractual Term (Years)</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Exercisable at February 28, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Exercise Price</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Weighted Average Remaining Contractual Term (Years)</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; width: 34%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 8%"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">$<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_c20250301__20260228__srt--RangeAxis__srt--MinimumMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_pd" title="Number of options outstanding, range of exercise prices">3.00 to $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_c20250301__20260228__srt--RangeAxis__srt--MaximumMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_pd" title="Number of options outstanding, range of exercise prices">4.00</td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zVHG1CmSpjP7" style="text-align: right" title="Number of options outstanding">3,390,600</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zmmhX4ojAnkf" style="text-align: right" title="Number of options outstanding, exercise prices">3.84</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_z6oLDuYIIKn4" title="Number of options outstanding, weighted average remaining contractual term">0.83</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zD4gTri8vA8g" style="text-align: right" title="Number of options exercisable">3,390,600</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zxFdCMTjsmh7" style="text-align: right" title="Number of options exercisable, exercise prices">3.84</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zlgoYsQnadU1" title="Number of options exercisable, weighted average remaining contractual term">0.83</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">$<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_c20250301__20260228__srt--RangeAxis__srt--MinimumMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_znDsggerTuEl" title="Number of options outstanding, range of exercise prices">4.00 to $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_c20250301__20260228__srt--RangeAxis__srt--MaximumMember__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zGrsct2nV2W" title="Number of options outstanding, range of exercise prices">5.00</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zHwpAIpOQHG2" style="border-bottom: black 1.5pt solid; text-align: right" title="Number of options outstanding">2,648,500</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zZMCxgEbKDLf" style="text-align: right" title="Number of options outstanding, exercise prices">4.62</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zBO9lOcNdOP5" title="Number of options outstanding, weighted average remaining contractual term">2.41</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zkSZCFYSzyQ3" style="border-bottom: black 1.5pt solid; text-align: right" title="Number of options exercisable">1,589,100</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_z9AW9K4e8CXi" style="text-align: right" title="Number of options exercisable, exercise prices">4.62</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250301__20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_zmU7vOtsq7ke" title="Number of options exercisable, weighted average remaining contractual term">2.41</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right"> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_z7NsuPI2cI1e" style="border-bottom: black 4.5pt double; text-align: right" title="Number of options outstanding">6,039,100</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20260228__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zw3blV6iYx5a" style="border-bottom: black 4.5pt double; text-align: right" title="Number of options exercisable">4,979,700</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table>

3.00

4.00

3390600

3.84

P0Y9M29D

3390600

3.84

P0Y9M29D

4.00

5.00

2648500

4.62

P2Y4M28D

1589100

4.62

P2Y4M28D

6039100

4979700

Note 12 – Earnings Per Share The following table sets forth the computation of basic and diluted earnings per common share: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zYpUYvGTV3Rl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Earnings Per Share (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of basic and diluted earnings per common share</td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250301__20260228_zUUHvwPzTtO4" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20240301__20250228_zEiVHjgQVNd8" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Numerator – basic and diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ProfitLoss_znM1Xd2N7n4a" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left; padding-bottom: 1.5pt">Net Loss</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">(7,041,333</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">(5,109,342</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Denominator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i_pd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 4.5pt">Weighted average number of common shares outstanding —basic</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; text-align: right">59,597,091</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; text-align: right">55,613,386</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i_pd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4.5pt">Weighted average number of common shares outstanding —diluted</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; text-align: right">59,597,091</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; text-align: right">55,613,386</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--EarningsPerShareBasic_i_pd" style="vertical-align: bottom; background-color: White"> <td>Loss per common share — basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.12</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.09</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareDiluted_i_pd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Loss per common share — diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.12</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.09</td><td style="text-align: left">)</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zYpUYvGTV3Rl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Earnings Per Share (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of basic and diluted earnings per common share</td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250301__20260228_zUUHvwPzTtO4" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20240301__20250228_zEiVHjgQVNd8" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Numerator – basic and diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ProfitLoss_znM1Xd2N7n4a" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left; padding-bottom: 1.5pt">Net Loss</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">(7,041,333</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right">(5,109,342</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Denominator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i_pd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 4.5pt">Weighted average number of common shares outstanding —basic</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; text-align: right">59,597,091</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; text-align: right">55,613,386</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i_pd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4.5pt">Weighted average number of common shares outstanding —diluted</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; text-align: right">59,597,091</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; text-align: right">55,613,386</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--EarningsPerShareBasic_i_pd" style="vertical-align: bottom; background-color: White"> <td>Loss per common share — basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.12</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.09</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareDiluted_i_pd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Loss per common share — diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.12</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.09</td><td style="text-align: left">)</td></tr> </table>

-7041333

-5109342

59597091

55613386

59597091

55613386

-0.12

-0.09

-0.12

-0.09

Note 13 – Income Taxes The Company and its subsidiaries file separate income tax returns. The United States of America FingerMotion, Inc. is incorporated in the State of Delaware in the U.S. and is subject to a U.S. federal corporate income tax of 21%. The Company generated a taxable loss for the years ended February 28, 2026 and February 28, 2025. Hong Kong Finger Motion Company Limited, Finger Motion (CN) Limited and Finger Motion Financial Company Limited were incorporated in Hong Kong and Hong Kong’s profits tax rate is <span id="xdx_908_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20250301__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--InlandRevenueHongKongMember_pd" title="Effective tax rate"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20240301__20250228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--InlandRevenueHongKongMember_pd" title="Effective tax rate">16.5%. These companies did not earn any income that was derived in Hong Kong for the years ended February 28, 2026 and February 28, 2025. The People’s Republic of China (PRC) JiuGe Management, Beijing XunLian, Shanghai TengLian JiuJiu Shanghai KeShunXiang, Zhejiang ChangXin Communication Equipment Co., Ltd and Shanghai XiaoYi Bin Tong Technology Co., Ltd were incorporated in the People’s Republic of China and subject to PRC income tax at <span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20250301__20260228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--StateAdministrationOfTaxationChinaMember_pd" title="Effective tax rate">25%. JiuGe Technology was incorporated in the People’s Republic of China and subject to PRC income tax at <span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20240301__20250228__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--StateAdministrationOfTaxationChinaMember_pd" title="Effective tax rate">15% as high-tech enterprise. Income tax mainly consists of foreign income tax at statutory rates and the effects of permanent and temporary differences. The Company’s effective income tax rates for years ended February 28, 2026 and February 28, 2025, are as follows: <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zyppRRctais6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of effective income tax rate reconciliation</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49E_20250301__20260228_zCo5PPRn2TI9" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_491_20240301__20250228_zSck7ge7L8Mk" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_zJs9PZVRLZhf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">U.S. statutory tax rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40A_ecustom--EffectiveIncomeTaxRateReconciliationForeignProfitTaxRatePercent_dp_zn1yQogV9dfh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">PRC profit tax rate</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25.0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25.0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_dp_zQkG2R9rtjlc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Changes in valuation allowance and others</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(46.0</td><td style="padding-bottom: 1.5pt; text-align: left">%)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(31.0</td><td style="padding-bottom: 1.5pt; text-align: left">%)</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_zAelMcy0D4Tf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 4.5pt">Effective tax rate</td><td style="font-weight: bold; padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: right">0</td><td style="padding-bottom: 4.5pt; font-weight: bold; text-align: left">%</td><td style="font-weight: bold; padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: right">15.0</td><td style="padding-bottom: 4.5pt; font-weight: bold; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zK2325VQ0bk3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of income tax expenses</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_49C_20250301__20260228_z8vzrlXMZMJa" style="font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_499_20240301__20250228_z75jbdeU7Q7a" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--CurrentFederalStateAndLocalTaxExpenseBenefit_i_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Current tax</td><td style="width: 1%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 12%; font-weight: bold; text-align: right">—</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,786,417</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredFederalStateAndLocalTaxExpenseBenefit_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Deferred tax benefit</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">—</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,665,538</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_zMi2lCvU4OIa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total provision for (benefit from) income tax expense</td><td style="font-weight: bold; padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: right">—</td><td style="padding-bottom: 4.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(879,121</td><td style="padding-bottom: 4.5pt; text-align: left">)</td></tr> </table> The reconciliations of income tax expenses computed by applying the statutory income tax rates, ranging from 15% to 25%, to the Company’s income tax expenses for the presented years are as follows: <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfEffectiveIncomeTaxExpensesReconciliationTableTextBlock_z0OCUgIoFP57" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of reconciliations of income tax expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20250301__20260228_zzkqnG0HGdTg" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20240301__20250228_zpzUZsab2rWe" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_400_ecustom--LossBeforeIncomeTaxExpenses_zXn1SPzOqcwk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Loss before income tax expenses</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(7,041,333</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(5,988,461</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_405_ecustom--IncomeTaxCreditComputedAtVariousStatutoryIncomeTaxRate_zHrNEkmaE4Ki" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax credit computed at various statutory income tax rate (15% to 25%)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(440,899</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,035,381</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationOtherReconcilingItemsAbstract_iB_zQ9l0ZjjO9I8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reconciling items:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopment_i01N_pp0d_di_zYm75ksBxN5b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> Tax incentive – R&D Credit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(69,940</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(144,047</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_i01_pp0d_zbENifC36Rmf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> Income not subject to tax in China</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(38,590</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,118</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_i01_pp0d_z6udm23P7r73" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> Non-deductible expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">549,429</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">311,425</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_zSHfvJ4ewlMj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total provision for (benefit from) income tax</td><td style="font-weight: bold; padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: right">—</td><td style="padding-bottom: 4.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(879,121</td><td style="padding-bottom: 4.5pt; text-align: left">)</td></tr> </table> Deferred tax has resulted primarily from future tax deductible or creditable temporary differences. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. At February 28, 2026 and February 28, 2025, the valuation allowances were $4,389,425 and $3,188,969, respectively. The significant components of the Company’s deferred tax account balances are as follows: <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zz4UjRbAMx95" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20260228_z9szIaalPtr3" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250228_zeY2l4nGPG5l" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNetAbstract_i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLossCarryforwards_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left">Net operating losses carryforward</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,244,187</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,316,740</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxLiabilitiesDeferredExpenseReservesAndAccruals_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accruals and reserves</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,121,646</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,476,962</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxLeaseLiability_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,160</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,029</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,385,993</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,812,461</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0d_di_zRCP3hH0rwxe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> Less: Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,389,425</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,188,969</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"> Total deferred tax assets, net of valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,996,568</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,623,492</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DeferredTaxRightofuseAsset_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Right-of-use asset</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,002</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(16,954</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxLiabilitiesOther_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> Total deferred tax liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,002</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(16,954</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxLiabilities_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 4.5pt">Net deferred tax assets (liabilities)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">6,978,566</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">6,606,538</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

0.21

0.165

0.25

0.15

<table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zyppRRctais6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of effective income tax rate reconciliation</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_49E_20250301__20260228_zCo5PPRn2TI9" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_491_20240301__20250228_zSck7ge7L8Mk" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_zJs9PZVRLZhf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">U.S. statutory tax rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40A_ecustom--EffectiveIncomeTaxRateReconciliationForeignProfitTaxRatePercent_dp_zn1yQogV9dfh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">PRC profit tax rate</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25.0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25.0</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_dp_zQkG2R9rtjlc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Changes in valuation allowance and others</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(46.0</td><td style="padding-bottom: 1.5pt; text-align: left">%)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(31.0</td><td style="padding-bottom: 1.5pt; text-align: left">%)</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_zAelMcy0D4Tf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 4.5pt">Effective tax rate</td><td style="font-weight: bold; padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: right">0</td><td style="padding-bottom: 4.5pt; font-weight: bold; text-align: left">%</td><td style="font-weight: bold; padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: right">15.0</td><td style="padding-bottom: 4.5pt; font-weight: bold; text-align: left">%</td></tr> </table>

0.210

0.250 0.250

-0.460

-0.310

0.150

<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zK2325VQ0bk3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Schedule of income tax expenses</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_49C_20250301__20260228_z8vzrlXMZMJa" style="font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_499_20240301__20250228_z75jbdeU7Q7a" style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--CurrentFederalStateAndLocalTaxExpenseBenefit_i_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Current tax</td><td style="width: 1%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 12%; font-weight: bold; text-align: right">—</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,786,417</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredFederalStateAndLocalTaxExpenseBenefit_i_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Deferred tax benefit</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">—</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,665,538</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_zMi2lCvU4OIa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total provision for (benefit from) income tax expense</td><td style="font-weight: bold; padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: right">—</td><td style="padding-bottom: 4.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(879,121</td><td style="padding-bottom: 4.5pt; text-align: left">)</td></tr> </table>

5786417

-6665538

-879121

<table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfEffectiveIncomeTaxExpensesReconciliationTableTextBlock_z0OCUgIoFP57" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of reconciliations of income tax expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20250301__20260228_zzkqnG0HGdTg" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20240301__20250228_zpzUZsab2rWe" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_400_ecustom--LossBeforeIncomeTaxExpenses_zXn1SPzOqcwk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Loss before income tax expenses</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(7,041,333</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(5,988,461</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_405_ecustom--IncomeTaxCreditComputedAtVariousStatutoryIncomeTaxRate_zHrNEkmaE4Ki" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax credit computed at various statutory income tax rate (15% to 25%)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(440,899</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,035,381</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationOtherReconcilingItemsAbstract_iB_zQ9l0ZjjO9I8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reconciling items:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopment_i01N_pp0d_di_zYm75ksBxN5b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> Tax incentive – R&D Credit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(69,940</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(144,047</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_i01_pp0d_zbENifC36Rmf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> Income not subject to tax in China</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(38,590</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,118</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_i01_pp0d_z6udm23P7r73" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> Non-deductible expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">549,429</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">311,425</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_zSHfvJ4ewlMj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4.5pt">Total provision for (benefit from) income tax</td><td style="font-weight: bold; padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; font-weight: bold; text-align: right">—</td><td style="padding-bottom: 4.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">(879,121</td><td style="padding-bottom: 4.5pt; text-align: left">)</td></tr> </table> -7041333 -5988461 -440899 -1035381

69940

144047

-38590

-11118

549429

311425

-879121

4389425

3188969

<table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zz4UjRbAMx95" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20260228_z9szIaalPtr3" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250228_zeY2l4nGPG5l" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">February 28, 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNetAbstract_i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLossCarryforwards_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left">Net operating losses carryforward</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,244,187</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,316,740</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxLiabilitiesDeferredExpenseReservesAndAccruals_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accruals and reserves</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,121,646</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,476,962</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxLeaseLiability_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,160</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,029</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,385,993</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,812,461</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0d_di_zRCP3hH0rwxe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> Less: Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,389,425</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,188,969</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt"> Total deferred tax assets, net of valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,996,568</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,623,492</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DeferredTaxRightofuseAsset_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Right-of-use asset</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,002</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(16,954</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxLiabilitiesOther_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt"> Total deferred tax liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,002</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(16,954</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxLiabilities_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 4.5pt">Net deferred tax assets (liabilities)</td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">6,978,566</td><td style="padding-bottom: 4.5pt; text-align: left"> </td><td style="padding-bottom: 4.5pt"> </td> <td style="border-bottom: Black 4.5pt double; text-align: left">$</td><td style="border-bottom: Black 4.5pt double; text-align: right">6,606,538</td><td style="padding-bottom: 4.5pt; text-align: left"> </td></tr> </table>

4244187

3316740

7121646

6476962

20160 19029

11385993

9812461

4389425

3188969

6996568

6623492

-18002 -16954

-18002

-16954

6978566

6606538

Note 14 - Commitments and Contingencies From time to time, the Company may be involved in or referenced in legal matters arising in the ordinary course of business. The Company is not aware of any material outstanding claim or litigation against it

Note 15 – Loan Payable On July 18, 2024, the <span id="xdx_901_ecustom--LoanAgreementDescription_c20240701__20240718__dei--LegalEntityAxis__custom--FingerMotionCompanyLimitedMember__srt--TitleOfIndividualAxis__custom--Dr.LiewYowMingMember_zlKrbsTupmLl" title="Loan agreement description">Company’s wholly owned subsidiary, Finger Motion Company Limited (the “Borrower”), entered into a loan agreement with Dr. Liew Yow Ming (the “Lender”) whereby the Lender agreed to advance a short-term loan facility of SGD$1,500,000 (the “Loan”) to the Borrower for working capital purposes. As of September 4, 2024, the full amount of the Loan has been drawn upon by the Borrower. Each drawdown portion of the Loan is due one (1) year from the date of the drawdown, unless extended by the Lender. If the Lender agrees, the Borrower may prepay the whole or any part of the Loan by providing the Lender not less than three (3) business days prior written notice and subject to payment of interest accrued thereon. Any prepayment of the Loan shall be in an amount of SGD$50,000 or multiples thereof. The Loan shall bear interest at the rate of 1.50% per month, any such interest to accrue from day to day and to be calculated based on a 365-day year, and is payable on a monthly basis on or before the last day of each successive month. On July 21, 2025, the Company repaid a short-term loan of SGD500,000. On August 1, 2025, the Company repaid a short-term loan of SGD500,000. On September 4, 2025 the Company and the Lender entered into an extension of loan agreement of the final tranche of SGD$500,000. The new repayment date is due on March 4, 2026 and the interest rate has been increased to 2% per month. On December 9, 2025, the Company’s wholly owned subsidiary, Finger Motion Company Limited (the “Borrower”) entered into a loan agreement with Dr. Liew Yow Ming (the “Lender”) for a short-term loan facility of SGD$150,000 for working capital purposes. The loan bears interest at 12% per annum, payable monthly, and matures six (6) months from the drawdown date unless otherwise extended by the Lender. On December 24, 2025, the Company’s wholly owned subsidiary, Finger Motion Company Limited (the “Borrower”) entered into a separate loan agreement with Dr. Liew Yow Ming (the “Lender”) for a short-term loan facility of SGD$100,000 for working capital purposes. The loan bears interest at 12% per annum, payable monthly, and matures five (5) years from the drawdown date unless otherwise extended by the Lender. Company’s wholly owned subsidiary, Finger Motion Company Limited (the “Borrower”), entered into a loan agreement with Dr. Liew Yow Ming (the “Lender”) whereby the Lender agreed to advance a short-term loan facility of SGD$1,500,000 (the “Loan”) to the Borrower for working capital purposes. As of September 4, 2024, the full amount of the Loan has been drawn upon by the Borrower. Each drawdown portion of the Loan is due one (1) year from the date of the drawdown, unless extended by the Lender. If the Lender agrees, the Borrower may prepay the whole or any part of the Loan by providing the Lender not less than three (3) business days prior written notice and subject to payment of interest accrued thereon. Any prepayment of the Loan shall be in an amount of SGD$50,000 or multiples thereof. The Loan shall bear interest at the rate of 1.50% per month, any such interest to accrue from day to day and to be calculated based on a 365-day year, and is payable on a monthly basis on or before the last day of each successive month.

500000

0.02

150000

0.12

100000

0.12

Note 16 – Related Party Transactions In the ordinary course of business, the Company engages in transactions with its principal stockholders, affiliates, and executive officers. These transactions are carried out on terms comparable to those that would be obtained in arm-length dealings with unrelated third parties. During the year ended February 28, 2026, the Company entered into a consulting service agreement with Mr. Choe Yang Yeat, a related party of the Company, for consulting and advisory services provided to the Company. The arrangement was entered into in the ordinary course of business and on terms that management considered commercially reasonable. During the years ended February 28, 2026 and 2025, the Company engaged in the following transactions with ZhongXin Marine (Zhoushan) Satellite Communications Equipment Co., Ltd., its affiliate: <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zn5nzfmu4WU6" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Related Party Transactions (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of related party transactions</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">February 28, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">February 28, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Related party transaction</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 71%; text-align: justify">Purchases of two satellite portable stations</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right">15,270</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right">—</td></tr> </table> The following balances were outstanding at the end of the reporting periods: <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--RelatedPartyTransactionsOutstandingBalanceTableTextBlock_zE9JyRn68Fsa" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Related Party Transactions (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of balances were outstanding</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">February 28, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">February 28, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Related party payable</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 71%; text-align: justify">ZhongXin Marine (Zhoushan) Satellite Communications Equipment Co., Ltd.</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><span id="xdx_90D_ecustom--RelatedPartyPayable_iI_pp0d_c20260228__us-gaap--RelatedPartyTransactionAxis__custom--ZhongXinMarineZhoushanSatelliteCommunicationsEquipmentCoLtdMember_zbsWmoebBR2l" title="Related party payable">7,938</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><span id="xdx_906_ecustom--RelatedPartyPayable_iI_pp0d_c20250228__us-gaap--RelatedPartyTransactionAxis__custom--ZhongXinMarineZhoushanSatelliteCommunicationsEquipmentCoLtdMember_zKKarHkZVREk" title="Related party payable">—</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zn5nzfmu4WU6" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Related Party Transactions (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of related party transactions</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">February 28, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">February 28, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Related party transaction</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 71%; text-align: justify">Purchases of two satellite portable stations</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right">15,270</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right">—</td></tr> </table>

15270 <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--RelatedPartyTransactionsOutstandingBalanceTableTextBlock_zE9JyRn68Fsa" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Related Party Transactions (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of balances were outstanding</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">February 28, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right">February 28, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Related party payable</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 71%; text-align: justify">ZhongXin Marine (Zhoushan) Satellite Communications Equipment Co., Ltd.</td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><span id="xdx_90D_ecustom--RelatedPartyPayable_iI_pp0d_c20260228__us-gaap--RelatedPartyTransactionAxis__custom--ZhongXinMarineZhoushanSatelliteCommunicationsEquipmentCoLtdMember_zbsWmoebBR2l" title="Related party payable">7,938</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%">$</td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><span id="xdx_906_ecustom--RelatedPartyPayable_iI_pp0d_c20250228__us-gaap--RelatedPartyTransactionAxis__custom--ZhongXinMarineZhoushanSatelliteCommunicationsEquipmentCoLtdMember_zKKarHkZVREk" title="Related party payable">—</td></tr> </table> 7938

Note 17 – Subsequent Events On March 4, 2026, Finger Motion Company Limited, a wholly owned subsidiary of the Company, entered into a further extension agreement with the existing lender in respect of the remaining outstanding balance of SGD$<span id="xdx_90A_eus-gaap--ShortTermBorrowings_c20260304__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__custom--ShortTermLoanMember_pp0p" title="Short term debt">500,000 under the loan agreement dated July 18, 2024, extending the repayment date from March 4, 2026 to September 4, 2026. The loan had previously been extended on September 4, 2025, when the repayment date was extended from September 4, 2025 to March 4, 2026 and the interest rate was revised to <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20260301__20260304__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__custom--ShortTermLoanMember_pd" title="Interest rate">24.5% per annum. All other material terms remained unchanged. On May 13, 2026, the Company entered into a securities purchase agreement with an institutional investor and issued a senior secured convertible note (the “Note”) with an original principal amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_c20260513__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__srt--CounterpartyNameAxis__custom--InstitutionalInvestorMember_pp0p" title="Principal amount">5,000,000 and an original issue discount of $<span id="xdx_902_ecustom--OriginalIssueDiscount_c20260513__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__srt--CounterpartyNameAxis__custom--InstitutionalInvestorMember_pp0p" title="Original issue discount">700,000. The Note is convertible into shares of the Company’s common stock at an initial fixed conversion price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20260513__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__srt--CounterpartyNameAxis__custom--InstitutionalInvestorMember_pd" title="Fixed conversion price">0.94 per share, subject to adjustment as set forth in the Note. <span id="xdx_90B_ecustom--WarrantDescription_c20260501__20260513__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__srt--CounterpartyNameAxis__custom--InstitutionalInvestorMember_zPPF0V5vAzX1" title="Warrant description">In connection with the issuance of the Note, pursuant to the adjustment provisions to the exercise price contained within the common stock purchase warrants (the “Common Warrants”) and the placement agent warrant (the “Placement Agent Warrant”) issued in the registered direct offering that closed on December 23, 2024, the number of warrants remaining under the Common Warrants has been increased by 2,293,771 and the number of warrants remaining under the Placement Agent Warrant have increased by 74,666, with the remaining number of warrants thereunder entitling the holders of the Common Warrants and the Placement Agent to purchase an aggregate of 6,344,031 shares of common stock at a price of $0.94 per share. Except for the above, the Company has determined that it does not have any other material subsequent events to disclose in these consolidated financial statements.

500000

0.245

5000000

700000

0.94

In connection with the issuance of the Note, pursuant to the adjustment provisions to the exercise price contained within the common stock purchase warrants (the “Common Warrants”) and the placement agent warrant (the “Placement Agent Warrant”) issued in the registered direct offering that closed on December 23, 2024, the number of warrants remaining under the Common Warrants has been increased by 2,293,771 and the number of warrants remaining under the Placement Agent Warrant have increased by 74,666, with the remaining number of warrants thereunder entitling the holders of the Common Warrants and the Placement Agent to purchase an aggregate of 6,344,031 shares of common stock at a price of $0.94 per share. false false false false