Nature of Operations and Summary of Significant Accounting Policies (Tables)

6 Months Ended

Aug. 31, 2023

Nature of Operations and Summary of Significant Accounting Policies [Abstract]

Schedule of Assets and Liabilities at Fair Value

The following table sets forth by level, within the fair value hierarchy, the Company’s assets and liabilities at fair value as of August 31, 2023 and February 28, 2023:

(amounts in thousands)	August 31, 2023
	Level 1		Level 2		Level 3		Total
Liabilities
Derivative warrant liability	$	-	$	-	$	1	$	1
Total	$	-	$	-	$	1	$	1

	February 28, 2023
	Level 1		Level 2		Level 3		Total
Liabilities
Derivative warrant liability	$	-	$	-	$	9	$	9
Total	$	-	$	-	$	9	$	9

Schedule of Warrant Derivative Liability Measured at Fair Value on a Recurring Basis

The following table provides a roll-forward of the warrant derivative liability measured at fair value on a recurring basis using unobservable level 3 inputs for the period ended August 31, 2023 as follows:

(amounts in thousands, except share data)	Number of Derivative Warrants Outstanding		Fair Value of Derivative Warrant Liability
February 28, 2023		113,100	$	9
Change in fair value of derivative warrant liability		-		(8	)
Gain on extinguishment on expiration of warrants		-		-
August 31, 2023		113,100	$	1

Schedule of Basic and Diluted Loss per Share

For the six-months ended August 31, 2023 and August 31, 2022, the calculations of basic and diluted loss per share are the same because potentially dilutive securities would have had an anti-dilutive effect. The potentially dilutive securities consisted of the following:

	August 31, 2023		August 31, 2022
Warrants		3,564,764		8,132,498
Options		4,250,000		5,059,769
Convertible notes		3,986,274		3,829,208
Total		11,801,038		17,021,475