NOTE 6 – ACCOUNTS RECEIVABLE

As of May 31, 2026, accounts receivable totaled $39,700 and consisted primarily of amounts due under executed subscription and analytics service agreements.

The Company completed its performance obligations under two subscription agreements totaling $2,200 ($1,100 each) and a marketing services agreement with a total contract value of $25,000. Revenue associated with these agreements has been fully recognized in accordance with ASC 606; however, the related receivable balances remained outstanding as of May 31, 2026.

Certain additional receivable balances relate to services for which the Company has substantially satisfied its performance obligations and recognized the related revenue, while collection remained outstanding as of the reporting date.

Management evaluates the collectibility of accounts receivable on an ongoing basis and believes all outstanding balances are fully collectible. Accordingly, no allowance for doubtful accounts has been recorded as of May 31, 2026.