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NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Shorepower Technologies Inc. (“SPEV” “Shorepower” “the Company”) (formerly United States Basketball League, Inc) was incorporated in Delaware on May 29, 1984, as a wholly owned subsidiary of Meisenheimer Capital, Inc. (“MCI”) for the purpose of developing and managing a professional basketball league, the United States Basketball League (the “League”). On April 7, 2021, through a series of Stock Purchase Agreements (the “Purchase Agreements”), the majority owners of the Company, Richard C. Meisenheimer, Daniel T. Meisenheimer, III, James Meisenheimer, Meisenheimer Capital, Inc. and Spectrum Associates, Inc. (the “Sellers”) sold <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210407__20210407__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_zf2OiYJBeXNl" title="Number of shares issued">2,704,007 common shares which it held, to a new investor group. The Sellers also sold <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210407__20210407__srt--OwnershipAxis__custom--EropEnterprisesLlcMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_zv5n1erMTTMa" title="Number of shares issued">1,105,644 of SPEV’s preferred stock at a per share price of $<span id="xdx_900_eus-gaap--SharePrice_iI_pid_c20210407__srt--OwnershipAxis__custom--EropEnterprisesLlcMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_zmFJp31fTQ5a" title="Share price">.057 per share to EROP Enterprises, LLC. As a result of the sale of common and preferred stock by the Sellers, the Company experienced a change in control. World Equity Markets acted in the capacity of a broker/dealer for the Purchase Agreements and was issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210407__20210407__srt--CounterpartyNameAxis__custom--WorldEquityMarketsMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_zZfsCB1UfEv8" title="Number of shares issued for services">125,000 shares of common stock for its services, and Verde Capital was issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210407__20210407__srt--CounterpartyNameAxis__custom--VerdeCapitalMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementsMember_zI0YDNvOeOJ3" title="Number of shares issued for services">150,000 shares for Consulting Services. Effective April 7, 2021, the Board of Directors accepted the resignation of Daniel T. Meisenheimer, III as Chairman of the Board of Directors and President of the Company. Effective April 7, 2021, Saeb Jannoun was appointed to fill the vacancy following the resignation of Daniel T. Meisenheimer, III as Chairman of the Board of Directors and President of the Company. Mr. Michael Pruitt also joined the Board. The Company’s Agreement and Plan of Merger (the “Merger Agreement”) with Shurepower, LLC d/b/a Shorepower Technologies under which Shorepower was merged with and into SPEV (the “Merger”) was closed on March 22, 2023. Under the terms of the Merger Agreement, Jeff Kim, the prior CEO of Shurepower, LLC and the current CEO of the Company, now owns <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20230301__20231130__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuYSK351twO4" title="Common stock issued for services, shares">26,089,758 of the issued and outstanding shares of the Company’s common stock. <span id="xdx_901_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20230301__20231130__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPBifl0fQHi2" title="Sale of stock number of shares issued in transaction">11,000,000 shares of common stock were sold under the Pre-Merger Financing that raised $<span id="xdx_90B_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20230301__20231130__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2gMwWFkoO2k" title="Proceeds from issuance of common stock">660,000. Mr. Kim has received <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20230301__20231130__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z1to7ETJqTGl" title="Stock issued during period shares acquisitions, shares">2,000,000 shares of a Series B Preferred stock and the right to receive the following additional shares of SPEV common stock upon achieving the following milestones: (i) an additional 2.5% of the issued and outstanding SPEV Common Stock upon the completion of either (a) the conversion of 75 existing connection points to Level 2 or greater or the (b) installation of 75 new connection points to revenue producing stations in the first 12 months or some combination of the two yielding 75 units, (ii) an additional 2.5% of the of the issued and outstanding SPEV Common Stock upon (a) the application for $10M in grants and/or the (b) the award of $1.0 million in grants in the first 18 months; (iii) an additional 2.5% of the issued and outstanding SPEV common stock outstanding upon the completion of acquisitions in the first 24 months generating no less than $3.0 million in gross revenues and (iv) an additional 500,000 shares of SPEV common stock upon acquiring or hiring the following key personnel in the first six months after the effective date of the merger: (a) three or more qualified Board members and (b) at least three of the following four individuals having the following qualifications: one sales/marketing person, one grant writer/Government relations person, one technician/maintenance person and one software programmer/engineer. We accounted for the Merger transaction as a recapitalization resulting from the acquisition by a non-operating public company that is not a shell company (as defined in Rule 12b-2 under the Securities Exchange Act of 1934). This accounting treatment as a recapitalization is consistent with Commission guidance promulgated in staff speeches and the SEC Reporting Manual, Topic 12 on Reverse Acquisitions and Recapitalizations. As such, the transaction is outside the scope of FASB ASC 805. Specifically, the Merger transaction was treated as a reverse recapitalization in which the entity that issues securities (the legal acquirer) is determined to be the accounting acquiree, while the entity receiving securities (the legal acquiree) is the accounting acquirer. Under reverse merger accounting (i.e., recapitalization), historical financial statements of Shurepower, LLC (the legal acquiree, accounting acquirer), are presented with one adjustment, which is to retroactively adjust the accounting acquirer’s legal capital to reflect the legal capital of the accounting acquiree. That adjustment is required to reflect the capital of the legal parent (the accounting acquiree). Comparative information presented in the consolidated financial statements also is retroactively adjusted to reflect the legal capital of the legal parent (accounting acquiree). As a result of the merger transaction the Company reduced its accumulated deficit and increased its additional paid in capital by approximately $5,872,000. Effective on the date of closing the merger, Saeb Jannoun and Michael D. Pruitt resigned as directors of the Company, and Mr. Jannoun resigned as the CEO. Jeff Kim was appointed as the sole officer and director. Effective June 20, 2023, the Company’s name was changed to Shorepower Technologies Inc and its ticker symbol to SPEV. The Company is a transportation electrification infrastructure manufacturer and service provider of Electric Vehicle Supply Equipment (EVSE), Truck Stop Electrification (TSE) and electric standby Transport Refrigeration Unit (eTRU) stations. They have 60 operational TSE facilities with over <span id="xdx_909_ecustom--NumberOfIndividualElectrifiedParkingSpaces_uItem_c20230301__20231130__dei--LegalEntityAxis__custom--ShorepowerMember_z46u17l4uS52" title="Number of individual electrified parking spaces">1,800 individual electrified parking spaces in <span id="xdx_90B_ecustom--NumberOfStatesInWhichOperationalTseFacilitiesLocated_uState_c20230301__20231130__dei--LegalEntityAxis__custom--ShorepowerMember_zgCIR22IKjaj" title="Number of states in which operational TSE facilities located">31 states. Shorepower’s stations are EPA SmartWay-Verified and CARB-Verified. The Company has headquarters in Hillsboro (Portland Area), Oregon and an office in Detroit, Michigan metro area. Shorepower is a certified minority owned business enterprise (MBE). The Company’s management team is comprised of a group of seasoned individuals with knowledge of technology, transportation and heavy-duty vehicles and nearly two decades working together. Combined, the team has managed over $16 million in government contracts and grant funds to deploy transportation electrification throughout the nation.

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(i) an additional 2.5% of the issued and outstanding SPEV Common Stock upon the completion of either (a) the conversion of 75 existing connection points to Level 2 or greater or the (b) installation of 75 new connection points to revenue producing stations in the first 12 months or some combination of the two yielding 75 units, (ii) an additional 2.5% of the of the issued and outstanding SPEV Common Stock upon (a) the application for $10M in grants and/or the (b) the award of $1.0 million in grants in the first 18 months; (iii) an additional 2.5% of the issued and outstanding SPEV common stock outstanding upon the completion of acquisitions in the first 24 months generating no less than $3.0 million in gross revenues and (iv) an additional 500,000 shares of SPEV common stock upon acquiring or hiring the following key personnel in the first six months after the effective date of the merger: (a) three or more qualified Board members and (b) at least three of the following four individuals having the following qualifications: one sales/marketing person, one grant writer/Government relations person, one technician/maintenance person and one software programmer/engineer. 5872000 60 1800 31

16000000

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Unaudited Interim Financial Information The accompanying unaudited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report on Form 10-K filed with the SEC. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of operations for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year, as reported in the Form 10-K for the fiscal year ended February 28, 2023, have been omitted. The condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s accounting estimates include the collectability of receivables, useful lives of long-lived assets and recoverability of those assets, impairment in fair value of goodwill. Inventory Inventories are stated at the lower of cost or market. Cost is principally determined using the last-in, first-out (LIFO) method. The Company periodically assesses if any of the inventory has become obsolete or if the value has fallen below cost. When this occurs, the Company recognizes an expense for inventory write down. Total inventory at November 30, 2023 and February 28, 2023, was $6,876 and $6,880, respectively. Revenue Recognition The Company follows ASC 606, Revenue from Contracts with Customers, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: (1) identify the contract (or PO) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when or as the Company satisfies a performance obligation. The Company generated revenues from selling power vending stations (charging stations) or services. The Company considers its performance obligations satisfied upon shipment and/or delivery of the purchased products to the customer. The Company evaluates returns from customers purchasing product on a case-by-case basis and generally will issue replacement product in the limited cases of product returns. The Company has no policy requiring cash refunds. Cost of Revenue Cost of revenues includes actual product cost, labor, if any, and direct overheard, including utility (electricity) bills, which is applied on a per unit basis. Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. Losses on receivables will be recognized when it is more likely than not that a receivable will not be collected. An allowance for estimated uncollectible amounts will be recognized to reduce the amount of receivables to its net realizable value when needed. As of November 30, 2023, management has determined that an allowance for doubtful accounts is not required as all amounts are considered to be collectible. Recently Issued Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Unaudited Interim Financial Information The accompanying unaudited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report on Form 10-K filed with the SEC. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of operations for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year, as reported in the Form 10-K for the fiscal year ended February 28, 2023, have been omitted. The condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s accounting estimates include the collectability of receivables, useful lives of long-lived assets and recoverability of those assets, impairment in fair value of goodwill.

Inventory Inventories are stated at the lower of cost or market. Cost is principally determined using the last-in, first-out (LIFO) method. The Company periodically assesses if any of the inventory has become obsolete or if the value has fallen below cost. When this occurs, the Company recognizes an expense for inventory write down. Total inventory at November 30, 2023 and February 28, 2023, was $6,876 and $6,880, respectively.

6876

6880

Revenue Recognition The Company follows ASC 606, Revenue from Contracts with Customers, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: (1) identify the contract (or PO) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when or as the Company satisfies a performance obligation. The Company generated revenues from selling power vending stations (charging stations) or services. The Company considers its performance obligations satisfied upon shipment and/or delivery of the purchased products to the customer. The Company evaluates returns from customers purchasing product on a case-by-case basis and generally will issue replacement product in the limited cases of product returns. The Company has no policy requiring cash refunds.

Cost of Revenue Cost of revenues includes actual product cost, labor, if any, and direct overheard, including utility (electricity) bills, which is applied on a per unit basis.

Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. Losses on receivables will be recognized when it is more likely than not that a receivable will not be collected. An allowance for estimated uncollectible amounts will be recognized to reduce the amount of receivables to its net realizable value when needed. As of November 30, 2023, management has determined that an allowance for doubtful accounts is not required as all amounts are considered to be collectible.

Recently Issued Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 3 – GOING CONCERN The accompanying unaudited financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company has an accumulated deficit of $2,449,698 as of November 30, 2023, with minimal revenue generated. Due to these conditions, it raises substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that may result should the Company be unable to continue as a going concern.

-2449698

NOTE 4 – NOTE RECEIVABLE On November 25, 2023, the Company entered into a Promissory Note Agreement with Convoy Solutions, LLC (“Convoy”), for $<span id="xdx_900_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_c20231125__dei--LegalEntityAxis__custom--CovoySolutionssLlcMember__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementMember_zYV9q2BhEs35" title="Note receivable">40,000. The Note matures on <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_dd_c20231125__20231125__dei--LegalEntityAxis__custom--CovoySolutionssLlcMember__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementMember_zdcKL1FvLJM" title="Maturity date">December 18, 2023. As of November 30, 2023, the balance due is $35,000.

40000

2023-12-18

35000

NOTE 5 – LOAN PAYABLE As of November 30, 2023 and February 28, 2023, the Company has a loan payable to a third party of $111,395 and $111,395, respectively. The loan is non-interest bearing and due on demand.

111395

NOTE 6 – RELATED PARTY TRANSACTIONS On February 15, 2022, the Company issued a Promissory Note to Jeff Kim, in the amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20220215__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zp6eZwFm5fuj" title="Promissory note issued">200,000 for funds loaned to the Company on February 15, 2022. The note matures in <span id="xdx_905_eus-gaap--DebtInstrumentTerm_dc_c20220215__20220215__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_ziS9aDsfas47" title="Promissory note term">twenty years and accrues interest at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20220215__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zCkUGVK0ZIhl" title="Interest rate">6.58% per annum. The Company began monthly payments of $<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_c20220401__20220401__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zz5P64Vv1Gw6" title="Promissory note monthly payment">1,500 on April 1, 2022. As of November 30, 2023 and February 28, 2023, the balance due on this note is $<span id="xdx_90B_eus-gaap--NotesPayable_iI_c20231130__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zzu3IqQrE4gc" title="Promissory note balance due">88,044 and $<span id="xdx_904_eus-gaap--NotesPayable_iI_c20230228__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zpmVthYxjvB8" title="Promissory note balance due">185,000, respectively. As of November 30, 2023, there is $<span id="xdx_90B_eus-gaap--InterestReceivable_iI_c20231130__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zdf8ZNkuyVdc" title="Promissory note accrued interest">18,536 of accrued interest on this note. On March 1, 2022, the Company issued a Promissory Note to Jeff Kim, in the amount of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20220301__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zCQRqW1iGQcb">253,954. The amount of the note is the balance due to Mr. Kim for loans to the Company beginning in 2017. The note matures in ten years and accrues interest at <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20220301__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zL0Ey3h8ay1g">6.63% per annum beginning April 1, 2023. The Company is to begin monthly payments of principal and interest on April 1, 2023, or within one year without penalty. As of November 30, 2023, there is $<span id="xdx_906_eus-gaap--NotesPayable_iI_c20231130__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zZlufJIFwkqj" title="Promissory note balance">238,054 and $<span id="xdx_90E_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20231130__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zvCjiH44iOWc" title="Promissory note interest">10,967 of principal and interest due on this note, respectively. On December 31, 2022, the Company issued a Promissory Note to Jeff Kim, in the amount of $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zIiF2BQ1tL76" title="Promissory note issued">1,237,600. The amount of the note is the balance due to Mr. Kim for accrued compensation. The note matures in ten years and accrues interest at <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20221231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_z0bdtc2IvO4f" title="Interest rate">6.42% per annum beginning April 1, 2023. The Company is to begin monthly payments principal and interest on April 1, 2023, or within one year without penalty. On December 31, 2022, Mr. Kim forgave $<span id="xdx_903_eus-gaap--DebtInstrumentDecreaseForgiveness_c20221230__20221231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zrBOHarizvo7" title="Promissory note forgiveness">400,000 of the principal amount of the note. As of November 30, 2023, there is $<span id="xdx_90C_eus-gaap--NotesPayable_iI_c20231130__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_z8Z6aTwcVcc1" title="Promissory note balance">837,600 and $<span id="xdx_909_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20231130__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember_zzZLT72dRxcj" title="Promissory note interest">35,947 of principal and interest due on this note, respectively. On March 22, 2023, the Company entered into an executive employment agreement with its executive officer, Jeff Kim. Under the terms of his employment agreement, Mr. Kim’s annual base salary is $<span id="xdx_906_eus-gaap--OtherLiabilitiesCurrent_iI_c20230322__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember__us-gaap--RelatedPartyTransactionAxis__custom--ExecutiveEmploymentAgreementMember_zvqojxxyPcC4" title="Due to related party">200,000 but payment of such salary is subject to the cash flow of the Company as determined by the Board and agreed to by Mr. Kim and any payment cannot exceed $<span id="xdx_902_eus-gaap--RepaymentsOfRelatedPartyDebt_c20230322__20230322__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember__us-gaap--RelatedPartyTransactionAxis__custom--ExecutiveEmploymentAgreementMember_z55qv5Ta9Fr7" title="Repayment for related party">10,000 per month for the nine months from the date of the employment agreement. Additionally, a $<span id="xdx_900_eus-gaap--DebtInstrumentPeriodicPayment_c20230322__20230322__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember__us-gaap--RelatedPartyTransactionAxis__custom--ExecutiveEmploymentAgreementMember_z7p7pNrsBjo5" title="Monthly loan payment">2,000 monthly loan payment will be made as part of the merger agreement. Mr. Kim may elect to defer his salary and receive repayment of his current outstanding loans to the Company, not to exceed $<span id="xdx_90B_ecustom--RelatedPartyTransactionPaymentThreshold_iI_c20230322__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember__us-gaap--RelatedPartyTransactionAxis__custom--ExecutiveEmploymentAgreementMember_zZs86W8pAGv5" title="Related party payment threshold">10,000 per month, for nine months from the date of his employment agreement. Mr. Kim is still entitled to his $<span id="xdx_90C_eus-gaap--SalariesAndWages_c20230322__20230322__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember__us-gaap--RelatedPartyTransactionAxis__custom--ExecutiveEmploymentAgreementMember_z5L9yU7RX5Cl" title="Monthly salary">10,000 monthly salary. As of November 30, 2023 and February 28, 2023, there is $<span id="xdx_909_eus-gaap--EmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_c20231130__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember__us-gaap--RelatedPartyTransactionAxis__custom--ExecutiveEmploymentAgreementMember_zkUPeuekUus1" title="Accrued compensation">110,000 and $<span id="xdx_90D_eus-gaap--EmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_c20230228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JeffKimMember__us-gaap--RelatedPartyTransactionAxis__custom--ExecutiveEmploymentAgreementMember_zN6NdxGsavX5" title="Accrued compensation">20,000, of accrued compensation due to Mr. Kim.

200000

P20Y

0.0658

1500

88044

185000

18536

253954

0.0663

238054

10967

1237600

0.0642

400000

837600

35947

200000

10000

2000

10000

110000

20000

NOTE 7 – COMMON STOCK On February 17, 2023, the Company sold 11,000,000 shares of common stock through the purchase of units at a price of $0.06 per unit, each unit consisting of one share of its common stock and one warrant to purchase shares of its common stock, for total proceeds of $660,000. Funds held at escrow after deducting legal and investor relation expenses was $553,000 as of February 28, 2023. The funds held in escrow were transferred to the Company in March 2023. On August 30, 2023, the Company granted 1,043,572 shares of common stock for investor relation services. The shares were valued at $0.19, the closing price on the date of grant, for total non-cash expense of $198,279. As of November 30, 2023, there are 48,478,678 shares of common stock outstanding.

11000000

0.06

660000

553000

1043572

0.19

198279

48478678

NOTE 8 – PREFERRED STOCK On May 18, 2021, the Company increased its authorized shares of Preferred Stock from 2,000,000 to 10,000,000 shares. There are 1,105,644 shares designated as Series A preferred stock (“Series A”). Each share of the Series A has five votes, is entitled to a <span id="xdx_908_eus-gaap--PreferredStockDividendRatePercentage_dp_c20230301__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVtEWtSWBvn" title="Preferred stock dividend rate">2% cumulative annual dividend, and is <span id="xdx_905_eus-gaap--PreferredStockConversionBasis_c20230301__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zE1xKk7aG5xg" title="Preferred stock, conversion basis, description">convertible at any time into shares of common stock. On February 28, 2022, EROP converted its <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20220228__20220228__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z192ece7nPw9" title="Converted shares">1,105,644 shares of Series A Preferred stock into 1,699,146 shares of common stock. As a result of the conversion, the Company recognized interest expense of $1,699,146. The conversion was not processed by the transfer agent until March 4, 2022, therefore, although the expense was recognized as of February 28, 2022, the conversion was not reflected in the shares outstanding. As of November 30, 2023, there were <span id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z937rZYKwARj" title="Preferred stock, shares outstanding">no shares of Series A issued and outstanding. As part of the merger, the Company designated <span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20231130__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zyj5Xwptf1P4" title="Preferred stock, shares authorized">2,000,000 of its <span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20231130__srt--RangeAxis__srt--MaximumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z2MjMTXxmnt3" title="Preferred stock, shares authorized">10,000,000 shares of authorized preferred stock as Series B preferred. Each Series B preferred share has voting power of 40 shares of the Company’s common stock. <span id="xdx_905_eus-gaap--PreferredStockConversionBasis_c20230301__20231130__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDuIL46Zvet5" title="Preferred stock, conversion basis, description">The Series B preferred will have no conversion feature. As of November 30, 2023, there are 2,000,000 shares of Series B issued and outstanding.

2000000

10000000

1105644

0.02

convertible at any time into shares of common stock

1105644

1699146

2000000

10000000

Each Series B preferred share has voting power of 40 shares of the Company’s common stock

The Series B preferred will have no conversion feature

2000000

NOTE 9 – WARRANTS On February 17, 2023, the Company sold 11,000,000 shares of common stock through the purchase of units at a price of $0.06 per unit, each unit consisting of one share of common stock and one warrant to purchase common stock, for total proceeds of $660,000. The Warrants are exercisable for shares of the Company’s common stock at a price of $0.25 per share and expire two years from the date of issuance. The warrants are callable by the Company if its common stock trades at $0.75 for at least 20 trading days and at a volume of not less than 30,000 shares per day. Using the fair value calculation, the relative fair value for the warrants was calculated to determine the warrants recorded equity amount of $524,737, which has been accounted for in additional paid in capital. In accordance to ASC 815-40, an equity-linked financial instrument can be classified in equity only if it (1) is indexed to the reporting entity’s own stock and (2) meets all other conditions for equity classification. The warrants are classified as equity instruments because a fixed amount of cash is exchanged for a fixed amount of equity. The fair value of the warrants was determined using the Black-Scholes option pricing model which requires the input of subjective assumptions, the expected life of the warrants, and the expected stock price volatility. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. The assumptions used to determine the fair value of the Warrants as follows: SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20220301__20230228_zEBmjy6aLka4" style="border-bottom: Black 1.5pt solid; text-align: center">Year Ended February 28, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Expected life (years)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220301__20230228__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zcZyHrARwFo4" title="Expected life (years)">2</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_hus-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuRP6sHk9nBk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.78</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_hus-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zpFwYhO9CPOi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224.92</td><td style="text-align: left">%</td></tr> <tr id="xdx_407_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_hus-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zj5qBLzL3MWa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr> </table> The expected life of the warrants was estimated using the “simplified method,” as the Company has no historical information to develop reasonable expectations about future exercise patterns for its warrant grants. The simplified method is based on the average of the vesting tranches and the contractual life of each grant. The expected life of awards that vest immediately use the contractual maturity since they are vested when issued. For stock price volatility, the Company calculated its expected volatility based on the historical closing price of its common stock, par value $0.01 per share. The risk-free interest rate is based on U.S. Treasury notes with a term approximating the expected life of the warrant at the grant-date. SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Remaining Contract Term</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Intrinsic Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Outstanding, February 28, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zJHSxs5tF3j3" style="width: 11%; text-align: right" title="Number of warrants, outstanding, beginning balance">11,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWeightedAverageExercisePrice_iS_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z1bP30wP2rN4" style="width: 11%; text-align: right" title="Weighted average exercise price per share, outstanding, beginning balance">0.25</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_902_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableNonOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220301__20230228__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zVlcmOE5EC9" title="Weighted average non remaining contractual life, warrants outstanding">2</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z7SPT5pid2B9" style="text-align: right" title="Warrants issued, shares">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zrhrwdhA2fV9" style="text-align: right" title="Warrants issued, weighted average exercise price">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z3dJ780cuUy7" style="text-align: right" title="Warrants cancelled, shares">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z5xZlppTL9j2" style="text-align: right" title="Warrants cancelled, weighted average exercise price">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zeI8ZfuUk1ga" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants exercised, shares">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zPfP3AmJZDQ5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants exercised, weighted average exercise price">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Outstanding, November 30, 2023</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zLXfOyvWzghi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of warrants, outstanding, ending balance">11,000,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWeightedAverageExercisePrice_iE_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zvf0Q9I3VZ3g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price per share, outstanding, ending balance">0.25</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90B_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableNonOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zO9ScjuDuF8j" title="Weighted average non remaining contractual life, warrants outstanding">1.47</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsNonOptionsIntrinsicValue_iE_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zcOHqQ1k1FJ2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants outstanding, intrinsic value ending balance">660,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

11000000

0.06

660000

0.25

The warrants are callable by the Company if its common stock trades at $0.75 for at least 20 trading days and at a volume of not less than 30,000 shares per day

524737

The assumptions used to determine the fair value of the Warrants as follows: SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20220301__20230228_zEBmjy6aLka4" style="border-bottom: Black 1.5pt solid; text-align: center">Year Ended February 28, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Expected life (years)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220301__20230228__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zcZyHrARwFo4" title="Expected life (years)">2</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_hus-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuRP6sHk9nBk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.78</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_hus-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zpFwYhO9CPOi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224.92</td><td style="text-align: left">%</td></tr> <tr id="xdx_407_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_hus-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zj5qBLzL3MWa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr> </table>

P2Y

0.0478

2.2492

0.01

SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Remaining Contract Term</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Intrinsic Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Outstanding, February 28, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zJHSxs5tF3j3" style="width: 11%; text-align: right" title="Number of warrants, outstanding, beginning balance">11,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWeightedAverageExercisePrice_iS_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z1bP30wP2rN4" style="width: 11%; text-align: right" title="Weighted average exercise price per share, outstanding, beginning balance">0.25</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_902_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableNonOptionsWeightedAverageRemainingContractualTerm2_dtY_c20220301__20230228__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zVlcmOE5EC9" title="Weighted average non remaining contractual life, warrants outstanding">2</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z7SPT5pid2B9" style="text-align: right" title="Warrants issued, shares">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zrhrwdhA2fV9" style="text-align: right" title="Warrants issued, weighted average exercise price">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z3dJ780cuUy7" style="text-align: right" title="Warrants cancelled, shares">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z5xZlppTL9j2" style="text-align: right" title="Warrants cancelled, weighted average exercise price">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zeI8ZfuUk1ga" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants exercised, shares">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zPfP3AmJZDQ5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants exercised, weighted average exercise price">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">—</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Outstanding, November 30, 2023</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zLXfOyvWzghi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of warrants, outstanding, ending balance">11,000,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingAndExercisableWeightedAverageExercisePrice_iE_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zvf0Q9I3VZ3g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price per share, outstanding, ending balance">0.25</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90B_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableNonOptionsWeightedAverageRemainingContractualTerm2_dtY_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zO9ScjuDuF8j" title="Weighted average non remaining contractual life, warrants outstanding">1.47</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsNonOptionsIntrinsicValue_iE_c20230301__20231130__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zcOHqQ1k1FJ2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Warrants outstanding, intrinsic value ending balance">660,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

11000000

0.25 P2Y

11000000

0.25 P1Y5M19D 660000

NOTE 10 – SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to November 30, 2023, and to the date these unaudited financial statements were issued and has determined that it does not have any subsequent events to disclose in these unaudited financial statements.