v3.26.1
Acquisition of TA Pipeline LLC (Tables)
 12 Months Ended
Feb. 28, 2026
Business Combination [Line Items]  
Schedule of Preliminary Analysis to Assign Fair Values to all Assets Acquired and Liabilities Assumed

The Company has completed the analysis to assign fair values to all assets acquired and liabilities assumed. The table below sets forth the consideration paid and the fair value of the assets acquired and liabilities assumed for the acquisition: 

 

Consideration paid     
Cash  $500,000 
Common stock   387,000 
Series O Preferred stock   500,000 
Earnout Payment   800,000 
Fair value of TA Milestone Payment   180,000 
Fair value of derivative liability   130,000 
Fair value of Initial Purchase   981,303 
Total consideration  $2,781,303 
      
Assets acquired and liabilities assumed     
Cash and cash equivalents  $471,660 
Accounts receivable   13,460 
Intangibles   960,000 
Goodwill   1,669,058 
Total assets  $3,114,178 
      
Accounts payable   12,474 
Due to FSA Unitholders   221,481 
SBA Loan   98,920 
Total liabilities  $332,875 
Total net assets  $2,781,303 
TA Pipeline LLC [Member]  
Business Combination [Line Items]  
Schedule of Preliminary Analysis to Assign Fair Values to all Assets Acquired and Liabilities Assumed

 

Consideration paid     
Cash  $443,168 
Common stock   387,000 
Fair value of TA Milestone Payment   180,000 
Fair value of derivative liability   130,000 
Total consideration  $1,140,168 
      
Assets acquired and liabilities assumed     
Cash and cash equivalents  $1,444,457 
Intangibles   910,000 
Goodwill   286,824 
Total assets  $2,641,281 
      
Deferred merchant bookings   1,501,113 
Total liabilities  $1,501,113 
Total net assets  $1,140,168