Summary of Significant Accounting Policies (Tables)

12 Months Ended

Aug. 31, 2025

Schedule of cash and cash equivalents by location

As of August 31, 2025 and 2024, cash and cash equivalents of the Company consisted of the following (in thousands):

	August 31,
Cash and Cash Equivalents by Location	2025		2024
United States;
Denominated in U.S. dollars	$	187	$	187
Taiwan;
Denominated in U.S. dollars		2,163		1,357
Denominated in New Taiwan dollars		112		82
Denominated in other currencies		131		45
Total cash and cash equivalents	$	2,593	$	1,671

Schedule of customers accounting for 10% or more

Customers that accounted for 10% or more of the Company’s total accounts receivable as of August 31, 2025 and 2024 consist of the following:

	August 31,
Customers	2025			2024
Customer A		91	%		—
Customer B		—			36	%
Customer C		3	%		18	%
Customer D		1	%		16	%

Schedule of cash and cash equivalents

As of August 31, 2025 and 2024, cash and cash equivalents of the Company consist of the following (in thousands):

	August 31,
Cash and Cash Equivalents	2025		2024
Cash;
Cash and demand deposits	$	2,593	$	1,671
Total cash and cash equivalents	$	2,593	$	1,671

Schedule of estimated useful lives of property, plant and equipment

The estimated useful lives of property, plant and equipment are as follows:

Buildings and improvements	5 to 20	years
Machinery and equipment	1 to 10	years
Leasehold improvements	2 to 15	years
Other equipment	2 to 6	years

Schedule of estimated useful lives of finite-lived intangible assets

All of the Company’s intangible assets have been determined to have finite useful lives and are, therefore, amortized using the straight‑line method over their estimated useful lives:

Patents and trademarks	5 to 22	years
Acquired technology	5	years

Customer concentration | Net revenues

Schedule of customers accounting for 10% or more

The customers accounted for 10% or more of the Company’s total net revenues for the years ended August 31, 2025 and 2024, as follows (in thousands, except percentages):

	Years Ended August 31,
	2025					2024
			% of					% of
Customers	Amount		Revenues			Amount		Revenues
Customer A	$	25,168		59	%	$	—		0	%
Customer B		12,929		30	%		—		0	%
Customer C		2,286		5	%		1,621		31	%
Customer D		1,020		2	%		919		18	%
Customer E		431		1	%		598		12	%
Customer F		51		0	%		503		10	%
Customer G		—		—			495		10	%