v3.26.3
Note 8 - Acquisition of TA Pipeline LLC (Tables) - TA Pipeline LLC [Member]
6 Months Ended
Aug. 31, 2026
Notes Tables  
Business Combination [Table Text Block]

Consideration paid

​

​

​

​

Cash

​

$

443,168

​

Common stock

​

​

387,000

​

Fair value of TA Milestone Payment

​

​

180,000

​

Fair value of derivative liability

​

​

130,000

​

Total consideration

​

$

1,140,168

​

​

​

​

​

​

Assets acquired and liabilities assumed

​

​

​

​

Cash and cash equivalents

​

$

1,444,457

​

Intangibles

​

​

910,000

​

Goodwill

​

​

286,824

​

Total assets

​

$

2,641,281

​

​

​

​

​

​

Deferred merchant bookings

​

​

1,501,113

​

Total liabilities

​

$

1,501,113

​

Total net assets

​

$

1,140,168

​

Fair Value Option, Disclosures [Table Text Block]

​

​

​

​

​

​

​

​

​

​

Date of Issuance –

​

​

August 31, 2026

​

​

August 06, 2025

​

​

Fair Value

​

​

Input Level

​

​

Fair Value

​

Input Level

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Derivative liability – Put Option

​

​

-

​

​

​

-

​

​

$

130,000

​

Level 3

Contingent Consideration – TA Milestone Payment

​

​

-

​

​

​

-

​

​

$

180,000

​

Level 3

Schedule of Derivative Liabilities at Fair Value [Table Text Block]

 

 

 

 

​

 

TA Milestone

 

 

 

Put Option

 

 

Payment

 

Balances at Issuance Date

 

$

130,000

 

 

$

180,000

 

Change in fair value

 

 

(100,000

)

 

 

20,000

 

Derecognition of Put Option

 

 

(30,000

)

 

 

-

 

Reclassification to accrued expenses

 

 

-

 

 

 

(200,000

)

Balances at August 31, 2026

 

$

-

 

 

$

-