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SUBSEQUENT EVENTS DISCLOSURE
3 Months Ended
Feb. 28, 2026
Notes  
SUBSEQUENT EVENTS DISCLOSURE

NOTE I - SUBSEQUENT EVENT

 

The Company evaluated all events or transactions that occurred after February 28, 2026 through May 7, 2026, the date these financial statements were available to be issued, in accordance with ASC 855-10. The following non-recognized subsequent events were identified:

 

Change in Independent Registered Public Accounting Firm

 

On April 8, 2026, the Board of Directors dismissed Barton CPA PLLC and appointed Sadler, Gibb & Associates, LLC. On April 14, 2026, the Board terminated Sadler, Gibb & Associates, LLC and reappointed Barton CPA PLLC effective the same date. Sadler, Gibb & Associates, LLC did not issue any audit or review reports or consents during its engagement period. The Company filed a Current Report on Form 8-K, including amendments thereto, to disclose these changes.

 

Late Filing of Quarterly Report

 

On April 15, 2026, the Company filed a Form NT 10-Q under Rule 12b-25 with respect to this Quarterly Report. The five-business-day extension period expired on April 21, 2026. On April 22, 2026, the Company filed Form NT 10-Q/A (Amendment No. 1) and its Quarterly Report on Form 10-Q for the three months ended February 28, 2026.

 

Filing of Form 8-K under Item 2.06

 

On May 6, 2026, the Company filed a Current Report on Form 8-K under Item 2.06 disclosing the material non-cash impairment of goodwill associated with the LHIS reporting unit recognized in the Statements of Operations for the three months ended February 28, 2026.