LEASES (Tables)

3 Months Ended

Feb. 29, 2024

Leases

SCHEDULE OF LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION

The following table presents net lease cost and other supplemental lease information:

	Three Months Ended February 29, 2024
Lease cost
Operating lease cost (cost resulting from lease payments)	$	10,500
Short term lease cost		-
Sublease income		-
Net lease cost	$	10,500
Operating lease – operating cash flows (fixed payments)	$	10,500
Operating lease – operating cash flows (liability reduction)	$	10,029
Current assets – right of use asset	$	29,850
Current liabilities – operating lease liabilities	$	30,851
Non-current liabilities – operating lease liabilities	$	-

NOTE 7 – LEASES (CONTINUED)

	Three Months Ended February 28, 2023
Lease cost
Operating lease cost (cost resulting from lease payments)	$	10,500
Short term lease cost		-
Sublease income		-
Net lease cost	$	10,500
Operating lease – operating cash flows (fixed payments)	$	10,500
Operating lease – operating cash flows (liability reduction)	$	9,538
Non-current liabilities – right of use assets	$	69,649
Current liabilities – operating lease liabilities	$	39,372
Non-current liabilities – operating lease liabilities	$	30,852

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS

Future minimum payments under non-cancelable leases for operating leases for the remaining terms of the leases following the three months ended February 29, 2024:

Fiscal Year	Operating Leases
Remainder of 2024	$	31,500
Amount representing interest		(649	)
Present value of net future minimum lease payments	$	30,851