v3.26.1
INSURANCE PREMIUM FINANCING PAYABLE
6 Months Ended
May 31, 2026
INSURANCE PREMIUM FINANCING PAYABLE  
INSURANCE PREMIUM FINANCING PAYABLE

NOTE 9 — INSURANCE PREMIUM FINANCING PAYABLE

A summary of the Company’s insurance premium financing payable is listed as follows:

Lender

  ​ ​ ​

As of May 31, 2026

  ​ ​ ​

As of November 30, 2025

  ​ ​ ​

Interest rate

 

(Unaudited)

(Audited)

 

First Insurance Funding

$

$

71,470

 

7.35

%

Total Insurance premium financing payable

$

$

71,470

 

On August 26, 2025, the Company entered into a premium finance agreement with First Insurance Funding, whereby the Company was loaned a total principal amount of $142,197.35 for the purpose of funding the Company’s D&O insurance policy. This loan bears an interest rate of 7.35% per annum, and is repayable in nine monthly installments of principal and interest through May 2026. As of May 31, 2026, a principal amount of $nil remains outstanding. Related prepaid insurance at May 31, 2026 of $31,345 is included in Prepaid D&O insurance.

Interest Expense on Insurance Premium Financing Payable

During the three months ended May 31, 2026 and 2025, the Company recognized $1,540 and $nil interest expense associated with its insurance premium financing payable, respectively.

During the six months ended May 31, 2026 and 2025, the Company recognized $2,637 and $nil interest expense associated with its insurance premium financing payable.