| Schedule of reconciliations of income tax expenses |
| Schedule of reconciliations of income tax expenses | |
| | | |
| | |
| | |
May 31, 2026 | | |
February 28, 2026 | |
| | |
(unaudited) | | |
| |
| Loss before income tax expenses | |
$ | (2,009,784 | ) | |
$ | (7,041,333 | ) |
| Income tax credit computed at various statutory income tax rate (15% to 25%) | |
| (250,814 | ) | |
| (440,899 | ) |
| Reconciling items: | |
| | | |
| | |
| Tax incentive – R&D Credit | |
| — | | |
| (69,940 | ) |
| Income not subject to tax in China | |
| (9,741 | ) | |
| (38,590 | ) |
| Non-deductible expenses | |
| 260,555 | | |
| 549,429 | |
| Total provision for (benefit from) income tax | |
$ | — | | |
$ | — | |
|
| Schedule of deferred tax assets |
| Schedule of deferred tax assets | |
| | | |
| | |
| | |
May 31, 2026 | | |
February 28, 2026 | |
| | |
(unaudited) | | |
| |
| Deferred tax assets | |
| | | |
| | |
| Net operating losses carry forward | |
$ | 4,362,371 | | |
$ | 4,244,187 | |
| Accruals and reserves | |
| 7,351,148 | | |
| 7,121,646 | |
| Lease liability | |
| 1,537 | | |
| 20,160 | |
| Total deferred tax assets | |
| 11,715,056 | | |
| 11,385,993 | |
| Less: Valuation allowance | |
| (4,631,065 | ) | |
| (4,389,425 | ) |
| Total deferred tax assets, net of valuation allowance | |
| 7,083,991 | | |
| 6,996,568 | |
| Deferred tax liabilities | |
| | | |
| | |
| Right-of-use asset | |
| (18,248 | ) | |
| (18,002 | ) |
| Total deferred tax liabilities | |
| (18,248 | ) | |
| (18,002 | ) |
| | |
| | | |
| | |
| Net deferred tax assets (liabilities) | |
$ | 7,065,743 | | |
$ | 6,978,566 | |
|