5. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consisted of the following: | | | | | | | | | As of | | As of | | | February 28, | | February 28, | | | 2025 | | 2026 | Accounts receivables | | $ | 94,153 | | $ | 71,558 | Prepayments to suppliers (1) | | | 42,476 | | | 69,585 | Prepaid VAT (2) | | | 47,810 | | | 50,479 | Interest receivable | | | 9,529 | | | 9,966 | Other deposits | | | 4,197 | | | 7,598 | Prepaid rental and related fees (3) | | | 3,187 | | | 3,047 | Receivables of withholding tax for employees related to share incentive plan (4) | | | 2,154 | | | 1,483 | Others | | | 12,275 | | | 19,154 | | | $ | 215,781 | | $ | 232,870 |
| (1) | Prepayments to suppliers are primarily for prepaid operating expenses. |
| (2) | Prepaid VAT represents input VAT from the purchase of goods and services. |
| (3) | Balances include prepaid rental where the lease term has not yet commenced and rental deposit receivables from leases that have been terminated. |
| (4) | The receivable represents the withholding tax upon the vesting of non-vested shares or exercise of options that the employees agreed to repay the Group with the proceeds of shares sold subsequent to the option exercise through the Group’s broker. |
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