v3.26.1
Organization and Nature of Operations: Earnings Per Share, Policy (Policies)
9 Months Ended
Feb. 28, 2026
Policies  
Earnings Per Share, Policy

Earnings (Loss) Per Share

Basic and diluted loss per share are computed in accordance with ASC 260. Basic loss per share is calculated by dividing net loss attributable to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution from common share equivalents (e.g., warrants) using the treasury stock method; however, for the periods presented, the effect of such instruments was anti-dilutive, and therefore diluted loss per share is the same as basic loss per share.

 

The following table presents the calculation of the loss per share:

 

 

Three months ended

February 28,

Nine months ended

February 28,

 

2026

 

2025

2026

 

2025

Net loss attributable to common shareholders

$

90,566

 

$

140,537

$

665,916

 

$

346,964

Weighted-average common shares outstanding

 

20,891,272

 

 

19,816,272

 

20,632,114

 

 

19,816,272

Loss per common share (basic and diluted)

$

0.00

 

$

0.01

$

0.03

 

$

0.02