RESEARCH COLLABORATION AGREEMENT AND PREPAID RESEARCH COSTS |
12 Months Ended |
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May 31, 2026 | |
| Research and Development [Abstract] | |
| RESEARCH COLLABORATION AGREEMENT AND PREPAID RESEARCH COSTS | NOTE 9 – RESEARCH COLLABORATION AGREEMENT AND PREPAID RESEARCH COSTS
During May 2026, the Company entered into a research collaboration agreement with a university and advanced $30,000 to support research activities related to future technology development and commercialization opportunities.
Under the terms of the agreement, the Company is entitled to receive access to research findings, reports, data, analyses, methodologies, know-how, and other project deliverables generated during the course of the research project. The Company has a perpetual worldwide right to use such materials for its internal business, development, operational, and commercial purposes.
The agreement further provides the Company with a non-exclusive license, including the right to sublicense, with respect to certain intellectual property, technologies, software, methodologies, and other proprietary developments arising from the research project, subject to applicable intellectual property arrangements and university policies. The Company also retains certain commercialization rights related to research results and a first right to negotiate commercial licensing arrangements for certain future intellectual property developed under the project.
As of May 31, 2026, the Company recorded the $30,000 advance as prepaid research costs within non-current assets.
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