v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Earnings Per Share, Policy (Policies)
12 Months Ended
May 31, 2026
Policies  
Earnings Per Share, Policy

Earnings (Loss) Per Share

Basic and diluted loss per share are computed in accordance with ASC 260. Basic loss per share is calculated by dividing net loss attributable to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution from common share equivalents (e.g., warrants) using the treasury stock method; however, for the periods presented, the effect of such instruments was anti-dilutive, and therefore diluted loss per share is the same as basic loss per share.

 

The following table presents the calculation of the loss per share:

 

 

Years ended

May 31,

 

2026

 

2025

Net loss attributable to common shareholders

$

(895,375)

 

$

(566,293)

Weighted-average common shares outstanding

 

20,747,436

 

 

19,843,258

Loss per common share (basic and diluted)

$

(0.04)

 

$

(0.03)