Restatement of Previously Issued Unaudited Condensed Financial Statements for the Six Months Ended August 31, 2021 (Tables)

6 Months Ended

Aug. 31, 2022

Condensed Financial Information Disclosure [Abstract]

Schedule of the company’s previously issued balance

	As of August 31, 2021
	As Previously Reported			Adjustments			Reclassifications			As Restated			Notes
Accrued expenses (including accrued interest)	$	1,564,301		$	(185,250	)	$	6,596		$	1,385,647			[D]	[1]
Note payable		247,830			-			(6,596	)		241,234				[1]
Derivative warrant liability		-			1,182,314			-			1,182,314			[A]
Common stock		7,733			-			(2	)		7,731
Additional paid-in capital		447,905,801			(136,004	)		2			448,112,961			[B]
					258,636			-						[C]
					84,526									[C]
Accumulated deficit	$	(468,006,856	)	$	(1,182,314	)	$	-		$	(469,211,078	)		[A]
					136,004			-						[B]
					(258,636	)		-						[C]
					(84,526	)		-						[C]
					185,250			-						[D]

Schedule of the company’s previously issued statements of operations

	For the three months ended August 31, 2021
	As Previously Reported			Adjustments			Reclassifications		As Restated			Notes
Selling, general and administrative expense	$	495,165		$	67,592		$	-	$	470,133			[C]
					(92,624	)		-					[D]
Gain on extinguishment of derivative warrant liability		-			-			-		-			[A]
Change in fair value of derivative warrant liability		-			56,640			-		56,640			[A]
Net loss	$	(1,014,527	)	$	81,672		$	-	$	(932,855	)
Net loss per share, basic and diluted	$	(0.01	)						$	(0.01	)

	For the six months ended August 31, 2021
	As Previously Reported			Adjustments			Reclassifications		As Restated			Notes
Selling, general and administrative expense	$	1,307,846		$	84,526		$	-	$	1,207,122			[C]
					(185,250	)		-					[D]
Gain on extinguishment of derivative warrant liability		-			44,620			-		44,620			[A]
Change in fair value of derivative warrant liability		-			139,440			-		139,440			[A]
Net loss	$	(2,123,356	)	$	284,784		$	-	$	(1,838,572	)
Net loss per share, basic and diluted	$	(0.03	)						$	(0.03	)

Schedule of the company’s previously issued statement of shareholder deficit

	Common Stock Shares			Common Stock Amount			Additional Paid-In Capital		Accumulated Deficit			Total Shareholders’ Deficit
Balance, February 28, 2021, as previously reported		71,107,442		$	7,111		$	446,126,638	$	(465,883,499	)	$	(19,749,750	)
Prior period revisions		-			(2	)		122,634		(1,489,007	)		(1,366,375	)
Corrections of errors		(4,433	)										-
Balance, February 28, 2021, as restated		71,103,009		$	7,109		$	446,249,272	$	(467,372,506	)	$	(21,116,125	)
Balance, August 31, 2021, as previously reported		77,330,871		$	7,733		$	447,905,801	$	(468,006,855	)	$	(20,093,322	)
Prior period revisions		-			(2	)		122,634		(1,489,007	)		(1,366,375	)
Share-based compensation addition		-			-			84,526		-			84,526
Net loss reduction		-			-			-		284,784			284,784
Corrections of errors		(4,433	)		-			-		-			-
Balance, August 31, 2021, as restated		77,326,438		$	7,731		$	448,112,961	$	(469,211,078	)	$	(21,090,386	)

Schedule of the company’s previously issued statement of cash flows

	For the six months ended August 31, 2021
	As Previously Reported			Adjustments			Reclassifications			As Restated			Notes
Cash flows from operating activities:
Net loss	$	(2,123,356	)	$	284,784		$	-		$	(1,838,572	)		[A] [C] [D]
Gain on extinguishment of derivative warrant liability		-			(44,620	)		-			(44,620	)		[A]
Change in fair value of derivative warrant liability		-			(139,440	)		-			(139,440	)		[A]
Share-based compensation expense		241,910			84,526			-			326,436			[C]
Changes in working capital assets and liabilities:
Operating lease right-to-use asset		-			-			81,529			81,529
Accounts payable and accrued expenses		207,991			(185,250	)		2,928			25,669			[D]	[1]
Accrued interest on notes payable		539,080			-			(2,928	)		536,152				[1]
Operating lease liability		37,547			-			(81,529	)		(43,982	)