NOTE 7 – UNEARNED REVENUE
As of May 31, 2026, unearned revenue totaled $65,563 and represents amounts received or billed in advance for services that had not yet
been provided as of the reporting date.
Unearned revenue consisted of $11,271 related to Pro subscriptions, $48,667 related to Enterprise subscriptions, and $5,625 related to
data access and analytics services. Revenue will be recognized over the remaining service periods as the Company satisfies its performance
obligations in accordance with ASC 606.
During the fiscal year ended May 31, 2026, the Company fully recognized
the remaining deferred revenue associated with two subscription agreements totaling $2,200 ($1,100 each) and a marketing services agreement
with a total contract value of $25,000.
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