Segment Information

12 Months Ended

Aug. 31, 2025

Segment Information

Segment Information

15. Segment Information

The Company has one reportable segment: IP licensing. The IP licensing segment generates revenue from customers by licensing its proprietary DehydraTECH technology.

The IP licensing segment’s accounting policies are the same as those described in the summary of significant accounting policies at Note 2.

The chief operating decision maker, our Chief Executive Officer, assesses performance of the IP Licensing segment and makes resource allocation decisions based on cash flows that are also reported on the Consolidated Statements of Cash Flows.

The measure of segment assets is reported on the balance sheet as consolidated total assets.

The measure of segment profit or loss is net loss as per the Consolidated Statements of Operations and Comprehensive Loss.

The Company invested in additional intellectual property and purchases of equipment totaling $75,106 and $24,646 respectively, during the fiscal year ended August 31, 2025, and $145,591 and $43,014, respectively, during the fiscal year ended August 31, 2024. The following table details losses for the IP licensing segment, as well as reconciliations to consolidated net loss for the years ended August 31, 2025 and August 31, 2024.

	Year Ended August 31,
IP Licensing Segment	2025			2024
Licensing revenue	$	696,000		$	457,990
less:
Research and Development		8,238,757			2,360,565
Consulting		564,618			1,029,140
Wages & Salaries		1,706,410			791,831
Legal and professional		435,537			595,258
Accounting and audit		197,312			216,808
Advertising and promotions		408,367			632,597
Investor relations		-			79,900
Depreciation and amortization		87,825			76,153
Office and miscellaneous (a)		628,089			332,990
Travel		56,451			38,384
Impairment loss		247,364			57,836
Other income (loss)		(30,697	)		(55,524	)
Segment net loss	$	(11,905,427	)	$	(5,808,996	)

Reconciliation of profit and loss:
B2B revenue		9,923			6,288
B2B cost of sales		2,720			4,822
B2B operating expenses		13,210			1,124
Consolidated net loss	$	(11,911,434	)	$	(5,808,654	)

(a) Office and miscellaneous expense includes office expense, insurance expense, foreign currency exchange gains and losses, bad debt, and other overhead expenses.