Research and Development Disclosure |
12 Months Ended |
|---|---|
May 31, 2026 | |
| Notes | |
| Research and Development Disclosure | NOTE 7 - RESEARCH AND DEVELOPMENT
In February 2025, the Company engaged ADM Tronics Unlimited, Inc (“ADM Tronics”) to redesigning its eBalance® microcurrent device. The Company expected the project to take approximately 22 to 34 weeks and to cost between $62,500 and $127,000. As of May 31, 2026, the Company and ADM Tronics continue working on the project at a regular hourly fee.
During the year ended May 31, 2026, the Company incurred a total of $209,176 for this project, of which $203,534 was incurred under the agreement with ADM Tronics. As of May 31, 2026, the Company had spent a total of $258,597 with ADM Tronics since February 2025.
On December 1, 2025, the Company entered into a service agreement to conduct a study examining the effects of the eBalance® microcurrent device. The study was expected to last three months and cost approximately $27,100. As of May 31, 2026, the Company made an initial payment of $13,546, which was recorded as a prepaid expense as the study was postponed until the new eBalance® microcurrent devices are ready for testing. The study began subsequent to May 31, 2026. |