ACCOUNTS RECEIVABLE, NET

6 Months Ended

Aug. 31, 2025

Credit Loss [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 3 – ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:

	As of
	August 31, 2025		February 28, 2025
	$		$
Accounts receivable
- Related party		-		16,497
- Third parties		416,749		173,153
		416,749		189,650
Less: allowance for credit losses
- Related party		-		16,497
- Third parties		110,838		88,932
		110,838		105,429
Accounts receivable, net		305,911		84,221

The movement of allowances for expected credit loss is as follow:

	As of
	August 31, 2025			February 28, 2025
	$			$
Balance at beginning of the period
- Related party		16,497			16,428
- Third parties		88,932			55,582
		105,429			72,010
Addition (Reversal of) during the period
- Related party		(16,497	)		69
- Third parties		21,906			33,350
		5,409			33,419
Balance at end of the period
- Related party		-			16,497
- Third parties		110,838			88,932
		110,838			105,429

FAST TRACK GROUP

NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED AUGUST 31, 2025 AND 2024

(Stated in US Dollars)