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Consolidated Statements of Cash Flows
3 Months Ended
May 31, 2023
USD ($)
May 31, 2022
USD ($)
Cash Flows from Operating Activities    
Net (Loss) Income $ (32,220) $ 1,057
Adjustments to reconcile net (loss) income to net cash used in operating activities:    
Amortization of right-of-use assets 888 2,585
Common stock issued or issuable for services 20,000 0
Depreciation 9,719 11,277
Gain on disposal of equipment 0 (18)
Gain on settlement of lease (1,052) 0
Interest expense on lease liability 67 450
Changes in operating assets and liabilities:    
Accounts receivable 13,237 14,081
Prepaid expenses and other current assets 0 234
Deposits 32,402 0
Accounts payable and accrued liabilities (183,411) (775,897)
Accounts payable – related party 6,326 1,008
Net Cash Used in Operating Activities (134,044) (745,223)
Cash Flows from Investing Activities    
Purchase of property and equipment (23,171) (831)
Proceeds received on disposal of property and equipment 0 883
Net Cash (Used in) Provided by Investing Activities (23,171) 52
Cash Flows from Financing Activities    
Proceeds from common stock subscriptions 10,000 0
Proceeds from shareholder promissory note 4,000 0
Proceeds from promissory notes 0 25,000
Repayment of lease liabilities (1,021) (3,164)
Net Cash Provided by Financing Activities 12,979 21,836
Effect of Exchange Rate Changes on Cash (36,646) 5,940
Change in Cash and Cash Equivalents (180,882) (717,395)
Cash and Cash Equivalents - Beginning of Period 662,991 1,156,005
Cash and Cash Equivalents - End of Period 482,109 438,610
Supplemental Disclosures of Cash Flow Information:    
Interest paid 8,320 8,036
Income taxes paid 0 0
Non-cash Investing and Financing Activities:    
Return and cancellation of common stock 0 100
Settlement of related party note payable $ 0 $ 11,747