Revenue and Segment Disclosure (Tables)

9 Months Ended

Nov. 30, 2021

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The following table shows information by operating segment for the three and nine months ended November 30, 2021 and November 30, 2020:

	For the Three Months Ended
	Cybersecurity				IoT				Licensing and Other				Segment Totals
	November 30,				November 30,				November 30,				November 30,
	2021		2020		2021		2020		2021		2020		2021		2020
Segment revenue	$	128	$	130	$	43	$	32	$	13	$	56	$	184	$	218
Segment cost of sales	52		53		8		6		6		9		66		68
Segment gross margin (1)	$	76	$	77	$	35	$	26	$	7	$	47	$	118	$	150
	For the Nine Months Ended
	Cybersecurity				IoT				Licensing and Other				Segment Totals
	November 30,				November 30,				November 30,				November 30,
	2021		2020		2021		2020		2021		2020		2021		2020
Segment revenue	$	355	$	369	$	126	$	92	$	52	$	222	$	533	$	683
Segment cost of sales	147		146		22		18		18		24		187		188
Segment gross margin (1)	$	208	$	223	$	104	$	74	$	34	$	198	$	346	$	495

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(1) A reconciliation of total segment gross margin to consolidated totals is set forth below.

Reconciliation of Operating Profit (Loss) from Segments to Consolidated

The following table reconciles total segment gross margin for the three and nine months ended November 30, 2021 and November 30, 2020 to the Company’s consolidated totals:

	Three Months Ended				Nine Months Ended
	November 30, 2021		November 30, 2020		November 30, 2021		November 30, 2020
Total segment gross margin	$	118	$	150	346		$	495
Adjustments (1):
Less: Cost of sales	1		1		3		4
Less:
Research & development	57		53		172		167
Selling, marketing and administration	77		83		233		252
Amortization	42		45		133		137
Impairment of long-lived assets	—		—		—		21
Impairment of goodwill	—		—		—		594
Debentures fair value adjustment	(110)		95		(47)		114
Investment income (loss), net	(25)		1		(22)		6
Consolidated income (loss) before income taxes	$	76	$	(128)	$	(126)	$	(800)

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(1) The CODM reviews segment information on an adjusted basis, which excludes certain amounts as described below:

Stock compensation expenses - Equity compensation is a non-cash expense and does not impact the ongoing operating decisions taken by the Company’s management.

Revenue from External Customers by Geographic Areas

The Company’s revenue, classified by major geographic region in which the Company’s customers are located, was as follows:

	Three Months Ended						Nine Months Ended
	November 30, 2021			November 30, 2020			November 30, 2021			November 30, 2020
North America (1)	$	101		$	147		$	313		$	492
Europe, Middle East and Africa	66			55			168			144
Other regions	17			16			52			47
Total	$	184		$	218		$	533		$	683
North America (1)	54.9		%	67.5		%	58.7		%	72.0		%
Europe, Middle East and Africa	35.9		%	25.2		%	31.5		%	21.1		%
Other regions	9.2		%	7.3		%	9.8		%	6.9		%
Total	100.0		%	100.0		%	100.0		%	100.0		%

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(1) North America includes all revenue from the Company’s intellectual property arrangements, due to the global applicability of the patent portfolio and licensing arrangements thereof.

Revenue Classified by Timing of Recognition

Revenue, classified by timing of recognition, was as follows:

	Three Months Ended				Nine Months Ended
	November 30, 2021		November 30, 2020		November 30, 2021		November 30, 2020
Products and services transferred over time	$	111	$	121	$	324	$	362
Products and services transferred at a point in time	73		97		209		321
Total	$	184	$	218	$	533	$	683

Revenue Contract Balances

The following table sets forth the activity in the Company’s revenue contract balances for the nine months ended November 30, 2021:

	Accounts Receivable		Deferred Revenue		Deferred Commissions
Opening balance as at February 28, 2021	$	188	$	294	$	21
Increases due to invoicing of new or existing contracts, associated contract acquisition costs, or other	499		418		14
Decrease due to payment, fulfillment of performance obligations, or other	(549)		(477)		(18)
Decrease, net	(50)		(59)		(4)
Closing balance as at November 30, 2021	$	138	$	235	$	17

Transaction Price Allocated to the Remaining Performance Obligation

The table below discloses the aggregate amount of the transaction price allocated to performance obligations that are unsatisfied or partially unsatisfied as at November 30, 2021 and the time frame in which the Company expects to recognize this revenue. The disclosure includes estimates of variable consideration, except when the variable consideration is a sales-based or usage-based royalty promised in exchange for a license of intellectual property.

	As at November 30, 2021
	Less than 12 Months		12 to 24 Months		Thereafter		Total
Remaining performance obligations	$	206	$	32	$	13	$	251

Long-lived Assets and Total Assets by Geographic Areas

Property, plant and equipment, intangible assets, operating lease ROU assets and goodwill, classified by geographic region in which the Company’s assets are located, were as follows:

	As at
	November 30, 2021				February 28, 2021
	Property, Plant and Equipment, Intangible Assets, Operating Lease ROU Assets and Goodwill		Total Assets		Property, Plant and Equipment, Intangible Assets, Operating Lease ROU Assets and Goodwill		Total Assets
Canada	$	238	$	443	$	289	$	504
United States	1,337		1,815		1,411		1,963
Other	28		341		31		351
	$	1,603	$	2,599	$	1,731	$	2,818