Subsequent Events

6 Months Ended

Aug. 31, 2026

13.

Subsequent Events

Management has evaluated subsequent events through the date that these financial statements were issued, and identified the following:

By unanimous written Board of Directors consent dated September 21, 2026 and signed by all of the Company's directors between September 22 and 24, 2026, the Board of Directors ratified the subscription by Petra Software LLC for 5,100,000 shares (56.7%) of Petra Software (Pty) Ltd, and acknowledged the acquisition of Acheron Systems (Pty) Ltd by Petra Software (Pty) Ltd and the related-party relationships arising from it (Note 3). The subscription and acquisition transactions were completed on June 17, 2026 pursuant to agreements executed by management, and control of Petra Software (Pty) Ltd and Acheron Systems (Pty) Ltd transferred on that date. The Board of Directors consent constituted a formal ratification of actions previously approved and implemented and did not modify the acquisition date, transfer of control, or timing of consolidation.

On October 1, 2026, the Company entered into a promissory note with a company controlled by a significant shareholder of the Company for $50,000, which is unsecured, bears interest of 10% per annum and matures on October 1, 2029.