Financial Statement Restatements (Tables)

6 Months Ended

Aug. 31, 2019

Accounting Changes and Error Corrections [Abstract]

Schedule of financial statements

	Three-Months Ended August 31, 2018										Six-months ended August 31, 2018
	Previously			Restatement							Previously			Restatement
	Reported			Adjustment				Restated			Reported			Adjustment				Restated
Net revenue	$	1,874		$	-			$	1,874		$	39,724		$	-			$	39,724
Cost of goods sold		58,317			-				58,317			73,444			-				73,444
Gross profit (loss)		(56,443	)		-				(56,443	)		(33,720	)		-				(33,720	)
Operating expenses
Engineering, research & development		31,023			-				31,023			163,876			-				163,876
Selling, general & administration		3,041,313			(1,991,740	)	i.		1,049,573			4,043,279			(1,991,740	)	i.		2,051,539
Total operating expenses		3,072,336			(1,991,740	)			1,080,596			4,207,155			(1,991,740	)			2,215,415
Income (loss) from operations		(3,128,779	)		1,991,740				(1,137,039	)		(4,240,875	)		1,991,740				(2,249,135	)
Other expense
Interest expense, net		276,155			-				276,155			553,372			-				553,372
Other (expense)		-			-				-			(352,931	)		-				(352,931	)
Total other expense		276,155			-				276,155			200,441			-				200,441
Net income (loss)	$	(3,404,934	)	$	1,991,740			$	(1,413,194	)	$	(4,441,316	)	$	1,991,740			$	(2,449,576	)
Net loss per share	$	(0.08	)	$	0.05		i	$	(0.03	)	$	(0.11	)	$	0.05		i	$	(0.06	)
Basic weighted average shares outstanding		42,877,964			42,877,964				42,877,964			42,157,498			42,157,498				42,157,498
Diluted loss per share	$	(0.08	)	$	0.05		i.	$	(0.03	)	$	(0.11	)	$	0.05		i.	$	(0.06	)
Dilutive weighted average shares outstanding		42,877,964			42,877,964				42,877,964			42,157,498			42,157,498				42,157,498

	Six-months ended August 31, 2018
	Previously Reported			Restatement Adjustment				Restated
Net loss	$	(4,441,316	)	$	1,991,740		i	$	(2,449,576	)
Adjustments to reconcile net loss to cash used in operating activities
FMV of warrants issued for services		438,826			-				438,826
Gain on settlement of debt		-			-				-
Stock issued for services		1,992,250			(1,991,740	)	i		510
(Increase) decrease in
Accounts receivable		-			-				-
Other current assets		18,324			-				18,324
Increase (decrease) in
Accts payable, customer deposits and accrued expen		221,596			-				221,596
Cash used in operating activities		(1,770,320	)		-				(1,770,320	)
Cash flows from financing activities
Issuance of common stock		-			-				-
Payment on notes payable		(50,000	)		-				(50,000	)
Proceeds from subscription receivable		1,125,000			-				1,125,000
Cash provided by financing activities		1,075,000			-				1,075,000
Net incr (decr) in cash and cash equivalents		(695,320	)		-				(695,320	)
Beginning cash		748,008			-				748,008
Ending cash	$	52,688		$	-			$	52,688
Cash paid in the period for:
Interest	$	37,500		$	-			$	37,500
Income taxes	$	-		$	-			$	-