Restatement of Previously Issued Unaudited Condensed Financial Statements for the Nine Months Ended November 30, 2021 (Tables)

9 Months Ended

Nov. 30, 2022

Condensed Financial Information Disclosure [Abstract]

Schedule of the company’s previously issued balance

	As of November 30, 2021
	As Previously Reported			Adjustments			Reclassifications			As Restated			Notes
Accrued expenses (including accrued interest)	$	1,728,775		$	(276,606	)	$	8,064		$	1,460,233			[D]	[1]
Note payable		385,353			-			(8,064	)		377,289				[1]
Derivative warrant liability		-			1,916,420			-			1,916,420			[A]
Common stock		8,054			-			(2	)		8,052
Additional paid-in capital		448,953,216			(136,004	)		2			449,229,238			[B]
					258,636			-						[C]
					153,388									[C]
Accumulated deficit	$	(469,252,691	)	$	(1,916,420	)	$	-		$	(471,168,525	)		[A]
					136,004			-						[B]
					(258,636	)		-						[C]
					(153,388	)		-						[C]
					276,606			-						[D]

Schedule of the company’s previously issued statements of operations

	For the three months ended November 30, 2021
	As Previously Reported			Adjustments			Reclassifications		As Restated			Notes
Selling, general and administrative expense	$	767,561		$	68,862		$	-	$	745,067		[C]
					(91,356	)		-				[D]
Gain on extinguishment of derivative warrant liability		-			-			-		-		[A]
Change in fair value of derivative warrant liability		-			734,106			-		734,106		[A]
Net loss	$	(1,245,836	)	$	(711,612	)	$	-	$	(1,957,448	)
Net loss per share, basic and diluted	$	(0.02	)						$	(0.02	)

	For the nine months ended November 30, 2021
	As Previously Reported			Adjustments			Reclassifications		As Restated			Notes
Selling, general and administrative expense	$	2,075,408		$	153,388		$	-	$	1,952,190		[C]
					(276,606	)		-				[D]
Gain on extinguishment of derivative warrant liability		-			44,620			-		44,620		[A]
Change in fair value of derivative warrant liability		-			594,666			-		594,666		[A]
Net loss	$	(3,369,192	)	$	(426,828	)	$	-	$	(3,796,020	)
Net loss per share, basic and diluted	$	(0.04	)						$	(0.05	)

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, November 30, 2021, as previously reported		80,539,202		$	8,054		$	448,953,216	$	(469,252,691	)	$	(20,291,421	)
Prior period revisions		-			(2	)		122,634		(1,489,007	)		(1,366,375	)
Share-based compensation addition		-			-			153,388		-			153,388
Net loss addition		-			-			-		(426,828	)		(426,828	)
Corrections of errors		(4,433	)		-			-		-			-
Balance, November 30, 2021, as restated		80,534,769		$	8,052		$	449,229,238	$	(471,168,526	)	$	(21,931,236	)

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

	For the nine months ended November 30, 2021
	As Previously Reported			Adjustments			Reclassifications			As Restated			Notes
Cash flows from operating activities:
Net loss	$	(3,369,192	)	$	(426,828	)	$	-		$	(3,796,020	)		[A] [C] [D]
Gain on extinguishment of derivative warrant liability		-			(44,620	)		-			(44,620	)		[A]
Change in fair value of derivative warrant liability		-			(594,666	)		-			(594,666	)		[A]
Share-based compensation expense		336,266			153,388			-			489,654			[C]
Changes in working capital assets and liabilities:
Operating lease right-to-use asset		-			-			123,910			123,910
Accounts payable and accrued expenses		389,322			(276,606	)		4,397			117,113			[D]	[1]
Accrued interest on notes payable		804,233			-			(4,397	)		799,836				[1]
Operating lease liability		53,864			-			(123,910	)		(70,046	)