Research and Development Disclosure |
9 Months Ended |
|---|---|
Feb. 28, 2026 | |
| Notes | |
| Research and Development Disclosure | NOTE 6 - RESEARCH AND DEVELOPMENT
In February 2025, the Company recommenced the work on redesigning its eBalance® microcurrent device under a new partnership with ADM Tronics Unlimited, Inc (“ADM Tronics”). The Company expected the project to take approximately 22 to 34 weeks and to cost between $62,500 and $127,000. As of February 28, 2026, the Company and ADM Tronics continue working on the project at a regular hourly fee.
During the nine months ended February 28, 2026, the Company incurred $144,905 on this project. As of February 28, 2026, the Company had spent a total of $208,914 since the project began.
On December 1, 2025, the Company entered into a service agreement to conduct a study examining the effects of the eBalance® microcurrent device. The study is expected to last three months and to cost approximately $27,100. As of February 28, 2026, the Company made an initial payment of $13,546, which was recorded as a prepaid expense, as the study is expected to commence in mid-April (Note 4). |