XML 17 R7.htm IDEA: XBRL DOCUMENT v3.26.1
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
1 Months Ended 3 Months Ended 12 Months Ended
Nov. 30, 2024
Feb. 28, 2026
Feb. 28, 2025
Nov. 30, 2025
Cash flows from operating activities:        
Net loss   $ (110,104) $ (204,999)  
Adjustments to reconcile net loss to net cash used in operating activities:        
Amortization of intangible assets   13,800 13,800  
Depreciation of plant and equipment   2,728 48,368  
Accrued interest income   (199,830)    
Deferred tax benefit     (106,698)  
Accrued current income tax expense   1,600    
Changes in operating assets and liabilities:        
(Decrease) increase in accounts receivable   (11,829) 8,242  
Decrease in prepaid D&O insurance   35,549    
Increase in prepaid expenses and other current assets   (770,211) (187,394)  
(Decrease) increase in accounts payable   17,707 (2,727)  
(Decrease) increase in other payables and other current liabilities   (228,049) 134,317  
Net cash used in operating activities   (1,248,639) (297,091)  
Cash flows from investing activities:        
Purchase of plant and equipment   (6,418)    
Repayments from loans to non-related companies   50,000    
Net cash provided by investing activities   43,582    
Cash flows from financing activities:        
Capital contributions from stockholders $ 589,000   300,000 $ 630,000
Repayment of borrowings from related parties     (5,000)  
Repayment to premium finance   (35,407)    
Net cash provided by (used in) financing activities   (35,407) 295,000  
Net decrease in cash   (1,240,464) (2,091)  
Cash, beginning of period   1,308,529 170,157 170,157
Cash, end of period $ 170,157 68,065 $ 168,066 $ 1,308,529
Supplemental cash flow information        
Cash paid for interest   $ 1,097