Research and Development Disclosure |
3 Months Ended |
|---|---|
Aug. 31, 2026 | |
| Notes | |
| Research and Development Disclosure | NOTE 6 - RESEARCH AND DEVELOPMENT
In February 2025, the Company engaged ADM Tronics Unlimited, Inc (“ADM Tronics”) to redesign 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 August 31, 2026, the Company and ADM Tronics continue working on the project at a regular hourly fee.
During the three months ended August 31, 2026, the Company incurred a total of $42,558 for this project, of which $35,993 was incurred under the agreement with ADM Tronics (August 31, 2025 - $57,309). As of August 31, 2026, the Company had incurred a total of $294,590 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. During the year ended 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 were ready for testing. The study began in August 2026, and the Company recognized $1,129 for the three-month period ended August 31, 2026. |