SolarWindow (WNDW) 10-Q 15 Jul 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	May 31, 2024	Jul. 15, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	May 31, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--08-31
Entity File Number	333-127953
Entity Registrant Name	SOLARWINDOW TECHNOLOGIES, INC.
Entity Central Index Key	0001071840
Entity Tax Identification Number	59-3509694
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	9375 E. Shea Blvd.
Entity Address, Address Line Two	Suite 107-B
Entity Address, City or Town	Scottsdale
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85260
City Area Code	800
Local Phone Number	213-0689
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float		53,198,399

Consolidated Financial Statemen

Consolidated Financial Statements - USD ($)	May 31, 2024	Aug. 31, 2023
Current assets
Cash and cash equivalents	$ 841,098	$ 492,610
Short-term investments	4,000,000	5,500,000
Deferred research and development costs	66,882	56,698
Prepaid expenses and other current assets	700,332	241,668
Current assets of discontinued operations	13,026	13,522
Total current assets	5,621,338	6,304,498
Property and Equipment, net	15,364	1,315,282
Total assets	5,636,702	7,619,780
Current liabilities
Accounts payable and accrued expenses	133,706	114,092
Related party payables	90,889	37,025
Current liabilities of discontinued operations	134,818	136,109
Total current liabilities	359,413	287,226
Total liabilities	359,413	287,226
Commitments and contingencies
Stockholders' equity
Preferred stock: $0.10 par value; 1,000,000 shares authorized, no shares issued and outstanding	0	0
Common stock: $0.001 par value; 300,000,000 shares authorized, 53,198,399 shares issued and outstanding at May 31, 2024 and August 31, 2023	53,198	53,198
Additional paid-in capital	83,487,342	82,735,384
Accumulated other comprehensive income (loss)	(74,665)	(78,159)
Retained deficit	(78,188,586)	(75,377,869)
Total stockholders' equity	5,277,289	7,332,554
Total liabilities and stockholders' equity	$ 5,636,702	$ 7,619,780

Consolidated Financial Statem_2

Consolidated Financial Statements (Parenthetical) - $ / shares	May 31, 2024	Aug. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.10	$ 0.10
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	53,198,399	53,198,399
Common stock, shares outstanding	53,198,399	53,198,399

CONSOLIDATED STATEMENTS OF OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	May 31, 2024	May 31, 2023	May 31, 2024	May 31, 2023
Income Statement [Abstract]
Revenue	$ 0	$ 0	$ 0	$ 0
Operating expenses:
Selling, general and administrative	693,417	383,227	1,514,241	1,127,313
Research and development	161,891	195,464	411,224	592,331
Total operating expenses	855,308	578,691	1,925,467	1,719,644
Loss from operations	(855,308)	(578,691)	(1,925,467)	(1,719,644)
Other income (expense):
Interest income	81,400	79,252	210,496	170,860
Impairment of fixed assets	(683,950)	0	(683,950)	0
Total other income (expense)	(602,550)	79,252	(473,454)	170,860
Net loss from continuing operations	(1,457,858)	(499,439)	(2,398,921)	(1,548,784)
Net loss from discontinued operations	(4,456)	(54,810)	(11,797)	(259,320)
Deemed dividend attributable to warrant modification	0	0	(400,000)	0
Net loss attributable to common stockholders	(1,462,314)	(554,249)	(2,810,718)	(1,808,104)
Other comprehensive income (loss):
Foreign currency translation gain/(loss)	2,791	270	3,494	(4,500)
Comprehensive (loss) attributable to common stockholders’	$ (1,459,523)	$ (553,979)	$ (2,807,224)	$ (1,812,604)
Loss per Share from continuing operations basic	$ (0.03)	$ (0.01)	$ (0.05)	$ (0.03)
Loss per Share from continuing operations diluted	(0.03)	(0.01)	(0.05)	(0.03)
Loss per Share from discontinued operations basic	0	0	0	0
Loss per Share from discontinued operations diluted	0	0	0	0
Net loss attributable to common stockholders per share basic	(0.03)	(0.01)	(0.05)	(0.03)
Net loss attributable to common stockholders per share diluted	$ (0.03)	$ (0.01)	$ (0.05)	$ (0.03)
Weighted average number of common shares outstanding - basic	53,198,399	53,198,399	53,198,399	53,198,399
Weighted average number of common shares outstanding - diluted	53,198,399	53,198,399	53,198,399	53,198,399

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Aug. 31, 2022	$ 53,198	$ 82,576,002	$ (73,631)	$ (72,981,474)	$ 9,574,095
Beginning balance, shares at Aug. 31, 2022	53,198,399
Stock based compensation due to common stock purchase options		85,200			85,200
Foreign currency translation adjustment			(5,431)		(5,431)
Net loss				(726,157)	(726,157)
Ending balance, value at Nov. 30, 2022	$ 53,198	82,661,202	(79,062)	(73,707,631)	8,927,707
Ending balance, shares at Nov. 30, 2022	53,198,399
Stock based compensation due to common stock purchase options		24,727			24,727
Foreign currency translation adjustment			661		661
Net loss				(527,697)	(527,697)
Ending balance, value at Feb. 28, 2023	$ 53,198	82,685,929	(78,401)	(74,235,328)	8,425,398
Ending balance, shares at Feb. 28, 2023	53,198,399
Stock based compensation due to common stock purchase options		24,728			24,728
Foreign currency translation adjustment			270		270
Net loss				(554,249)	(554,249)
Ending balance, value at May. 31, 2023	$ 53,198	82,710,657	(78,131)	(74,789,577)	7,896,147
Ending balance, shares at May. 31, 2023	53,198,399
Beginning balance, value at Aug. 31, 2023	$ 53,198	82,735,384	(78,159)	(73,377,869)	7,332,554
Beginning balance, shares at Aug. 31, 2023	53,198,399
Stock based compensation due to common stock purchase options		23,215			23,215
Foreign currency translation adjustment			(1,528)		(1,528)
Net loss				(501,372)	(501,372)
Ending balance, value at Nov. 30, 2023	$ 53,198	82,758,599	(79,687)	(75,879,241)	6,852,869
Ending balance, shares at Nov. 30, 2023	53,198,399
Stock based compensation due to common stock purchase options		48,840			48,840
Deemed dividend attributable to warrant modification		400,000		(400,000)
Foreign currency translation adjustment			2,231		2,231
Net loss				(447,031)	(447,031)
Ending balance, value at Feb. 29, 2024	$ 53,198	83,207,439	(77,456)	(76,726,272)	6,456,909
Ending balance, shares at Feb. 29, 2024	53,198,399
Stock based compensation due to common stock purchase options		279,903			279,903
Foreign currency translation adjustment			2,791		2,791
Net loss				(1,462,314)	(1,462,314)
Ending balance, value at May. 31, 2024	$ 53,198	$ 83,487,342	$ (74,665)	$ (78,188,586)	$ 5,277,289
Ending balance, shares at May. 31, 2024	53,198,399

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	May 31, 2024	May 31, 2023
Cash flows from operating activities
Net loss from continuing operations	$ (2,398,921)	$ (1,548,784)
Net loss from discontinued operations	(11,797)	(259,320)
Adjustments to reconcile net loss to net cash flows used in operating activities:
Depreciation	9,213	11,115
Stock based compensation expense	351,958	134,655
Impairment of fixed assets	683,950	0
Changes in operating assets and liabilities:
Deferred research and development costs	(10,184)	43,236
Prepaid expenses and other assets	149,957	(102,596)
Accounts payable and accrued expenses	22,398	67,809
Related party payable	53,864	69,812
Net cash used in operating activities	(1,149,562)	(1,584,073)
Cash flows from investing activities
Purchase of short-term investments	(4,000,000)	(6,000,000)
Redemption of short-term investments	5,500,000	0
Capital expenditures	(1,949)	0
Net cash provided by (used in) investing activities	1,498,051	(6,000,000)
Effect of exchange rate changes on cash and cash equivalents	(1)	(505)
Net increase (decrease) in cash and cash equivalents	348,488	(7,584,578)
Cash and cash equivalents at beginning of period	492,610	8,077,849
Cash and cash equivalents at end of period	$ 841,098	$ 493,271

Organization

Organization	9 Months Ended
	May 31, 2024
Accounting Policies [Abstract]
Organization	NOTE 1 – Organization Organization SolarWindow Technologies, Inc. was incorporated in the State of Nevada on May 5, 1998 (“ SWT Company OPV On August 24, 2020, SolarWindow Technologies, Inc. formed wholly owned SolarWindow Asia (USA) Corp., a Nevada Corporation, as the holding company for SolarWindow Asia Co. Ltd., (the “ Korean Subsidiary Liquidity The Company has not generated any revenue since inception and has sustained recurring losses and negative cash flows from operations since inception. We expect to incur losses as we continue to develop and further refine and promote our technologies and potential product applications. As of May 31, 2024, the Company had $ 4,841,098 5,261,925

Interim Statement Presentation

Interim Statement Presentation	9 Months Ended
	May 31, 2024
Interim Statement Presentation
Interim Statement Presentation	NOTE 2 – Interim Statement Presentation Basis of Presentation and Use of Estimates The accompanying unaudited interim consolidated financial statements of the Company as of May 31, 2024, and for the three and nine months ended May 31, 2024 and 2023 have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“ SEC U.S. GAAP The accompanying unaudited interim consolidated financial statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Actual results may differ from those estimates. The accompanying unaudited interim consolidated financial statements have been prepared on the same basis as the audited financial statements and include all adjustments (including normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the Company’s consolidated financial position as of May 31, 2024, results of operations, stockholders’ equity and cash flows for the three and nine months ended May 31, 2024 and 2023. The Company did not record an income tax provision during the periods presented due to net taxable losses. The results of operations for any interim period are not necessarily indicative of the results of operations for the entire year. The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the accounting period. The Company considers its accounting policies relating to the impairment of long-lived assets and stock-based compensation to be the most significant accounting policy that involves management estimates and judgments. The Company has made accounting estimates based on the facts and circumstances available as of the reporting date. Actual amounts could differ from these estimates, and such differences could be material. These consolidated financial statements presented are those of SWT and its wholly owned subsidiaries, SolarWindow Asia (USA) Corp., and the Korean Subsidiary. All significant intercompany balances and transactions have been eliminated. As more fully described in Note 3, on January 13, 2023, the Board determined that it is in the best interests of the Company to discontinue operations in South Korea and to dissolve the Korean Subsidiary. In accordance with applicable accounting guidance, the results of the Korean Subsidiary are presented as discontinued operations in the Consolidated Statements of Operations and Comprehensive Loss and, as such, have been excluded from continuing operations. The Consolidated Statements of Cash Flows are presented on a consolidated basis for both continuing operations and discontinued operations. Information regarding the Company’s significant accounting policies is contained in Note 2, “Summary of significant accounting policies,” to the consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended August 31, 2023. Presented below and in the following notes is supplemental information that should be read in conjunction with “Notes to Financial Statements” in the Annual Report. Fiscal quarter The Company’s quarterly periods end on November 30, February 29, May 31, and August 31. The Company’s third quarter in fiscal 2024 and 2023 ended on May 31, 2024 and 2023, respectively. Cash and Highly Liquid Investments Cash includes cash on hand and highly liquid investments with original maturities of three months or less from the date of purchase. The Company had $ 4,841,098 212,814 4,628,284 4,554,954 Schedule of cash and highly liquid investments May 31, August 31, 2024 2023 Cash $ 841,098 $ 492,610 Short-term investments 4,000,000 5,500,000 Total cash and short-term investments $ 4,841,098 $ 5,992,610 Short-term investments The Company determines the balance sheet classification of its investments at the time of purchase and evaluates the classification at each balance sheet date. Money market funds, certificates of deposit, and time deposits with maturities of greater than three months but no more than twelve months are carried at cost, which approximates fair value and are recorded in the consolidated balance sheets in short-term investments. Time Deposits pay the interest earned at the time of maturity or redemption. During the nine months ended May 31, 2024, $4,900,000 of time deposits matured and $600,000 was redeemed. During the three and nine months ended May 31, 2024, the Company received $0 and $270,161, respectively, of earned interest on the time deposits originally purchased in February 2023. On February 28, 2024, the Company purchased new time deposits, which consist of a 12-month $2,500,000 fixed-term deposit earning interest of 5.2%, a 12-month $500,000 fixed-term deposit earning interest of 4.50% and a 6-month $1,000,000 fixed-term deposit earning interest of 5.10%. 51,850 172,426 75,616 87,123 Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets includes the following items: Schedule of prepaid expenses and other current assets May 31, August 31, 2024 2023 Prepaid expenses $ – $ 24,250 Prepaid insurance premium 39,777 67,833 Interest income receivable (a) 51,850 149,585 Equipment deposit refund receivable (b) 608,705 – Total $ 700,332 $ 241,668 (a) Relates to interest receivable in short term deposits as described above under NOTE 2 – Interim Statement Presentation, “Short-term Investments.” (b) For additional information, see NOTE 5 – Property and Equipment Accounting Pronouncements The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable, the Company has not identified any standards that the Company believes merit further discussion. Recent accounting pronouncements not yet adopted None. Recently adopted accounting pronouncements None.

Discontinued Operations

Discontinued Operations	9 Months Ended
	May 31, 2024
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	NOTE 3 – Discontinued Operations On January 13, 2023, the Board determined that it is in the best interests of the Company to discontinue operations in South Korea and to dissolve the Korean Subsidiary. The Company is working to dispose the Korean Subsidiary other than by sale in accordance with Accounting Standards Codification (“ASC”) 360-10-45-15, Long-Lived Assets to Be Disposed of Other Than by Sale. In accordance with ASC 205-20, Discontinued Operations, the results of the Korean Subsidiary are presented as discontinued operations in the Consolidated Statements of Operations and Comprehensive Loss, and, as such, have been excluded from continuing operations. Further, the Company reclassified the assets and liabilities of the Korean Subsidiary as assets and liabilities of discontinued operations in the Consolidated Balance Sheet as of August 31, 2022. The Consolidated Statements of Cash Flows are presented on a consolidated basis for both continuing operations and discontinued operations. The following table summarizes the significant items included in income from discontinued operations, net of tax in the Consolidated Statement of Operations and Comprehensive Loss for the three and nine months ended May 31, 2024 and 2023: Schedule of statement of operations and comprehensive loss Three Months Ended May 31, Nine Months Ended May 31, 2024 2023 2024 2023 Operating expenses Selling, general and administrative $ 4,456 $ 54,810 $ 11,797 $ 243,076 Research and development – – – 16,253 Total operating expenses 4,456 54,810 11,797 259,329 Other income Interest income – – – 9 Net loss from discontinued operations $ (4,456 ) $ (54,810 ) $ (11,797 ) $ (259,320 ) The following table summarizes the carrying value of the significant classes of assets and liabilities classified as discontinued operations as of May 31, 2024 and August 31, 2023: Schedule of significant classes of assets and liabilities May 31, 2024 August 31, 2023 Current assets Prepaid expenses and other current assets $ 13,026 $ 13,522 Total current assets 13,026 13,522 Total assets $ 13,026 $ 13,522 Current liabilities Accounts payable and accrued expenses $ 134,818 $ 136,109 Total current liabilities $ 134,818 $ 136,109 The cash flows related to discontinued operations have not been segregated and are included in the consolidated statements of cash flows for all periods presented.

Net Income (Loss) Per Share

Net Income (Loss) Per Share	9 Months Ended
	May 31, 2024
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	NOTE 4 - Net Income (Loss) Per Share The computation of basic earnings per share (“ EPS The shares listed below were not included in the computation of diluted losses per share because to do so would be antidilutive for the periods presented: Schedule of computation of diluted losses per share For the Three Months Ended May 31, For the Nine Months Ended May 31, 2024 2023 2024 2023 Stock options 5,433,000 6,684,000 5,433,000 6,684,000 Warrants 16,666,667 16,666,667 16,666,667 16,666,667 22,099,667 23,350,667 22,099,667 23,350,667

Property and Equipment

Property and Equipment	9 Months Ended
	May 31, 2024
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 5 – Property and Equipment Property and equipment consists of the following: Schedule of property and equipment May 31, August 31, 2024 2023 Computers, office equipment and software $ 16,051 $ 14,102 Equipment 133,653 133,653 In-process equipment – 1,292,655 Total property and equipment 149,704 1,440,410 Accumulated depreciation (134,340 ) (125,128 ) Property and equipment, net $ 15,364 $ 1,315,282 During the three months ended May 31, 2024 and 2023, the Company recognized straight-line depreciation expense of $ 2,565 3,594 9,213 11,115 During the year ended August 31, 2019, the Company made deposits for in-process equipment totaling $ 1,292,655 608,705 683,950 210,000 473,950

Common Stock and Warrants

Common Stock and Warrants	9 Months Ended
	May 31, 2024
Equity [Abstract]
Common Stock and Warrants	NOTE 6 – Common Stock and Warrants Common Stock At May 31, 2024, the Company had 300,000,000 0.001 53,198,399 Warrants Each of the Company’s warrants outstanding entitles the holder to purchase one share of the Company’s common stock for each warrant share held. The following warrants may be exercised on a cashless basis. A summary of the Company’s warrants outstanding and exercisable as of May 31, 2024 and August 31, 2023 is as follows: Schedule of warrants outstanding and exercisable Shares of Common Stock Weighted May 31, August 31, Average Exercise Description 2024 2023 Price Date of Issuance Expiration Series T 16,666,667 16,666,667 $ 1.70 November 26, 2018 November 26, 2029 On February 5, 2024, the Board modified the terms of the Series T warrants to extend the expiration date for an additional five (5) years. No other term was modified. The modification was not was not linked to any other financing arrangements. The Company calculated the incremental fair value of the modification at $ 400,000

Stock Options

Stock Options	9 Months Ended
	May 31, 2024
Share-Based Payment Arrangement [Abstract]
Stock Options	NOTE 7 - Stock Options The Company measures share-based compensation cost on the grant date, based on the fair value of the award, and recognizes the expense on a straight-line basis over the requisite service period for awards expected to vest. The Company estimates the grant date fair value of stock options using a Black-Scholes valuation model. A summary of the Company’s stock option activity for the nine months ended May 31, 2024 and 2023 and related information follows: Schedule of weighted-average assumptions Three Months Ended Nine Months Ended Nine Months Ended Expected dividend yield – – Expected stock price volatility 332 % 332 452 % – Risk-free interest rate 4.60 % 4.46 4.60 % – Expected term (in years)(simplified method) 3.00 2.5 3.0 – Exercise price $ 0.33 $ 0.33 4.87 – Weighted-average grant date fair-value $ 0.33 $ 0.43 – A summary of the Company’s stock option activity for the nine months ended May 31, 2024 and related information follows: Schedule of stock option activity Number of Weighted Average Weighted Average Aggregate Outstanding at August 31, 2023 4,207,400 3.04 Grants 1,250,000 0.33 Forfeitures and cancellations (24,400 ) 3.54 Outstanding at May 31, 2024 5,433,000 2.41 4.63 12,500 Exercisable at May 31, 2024 4,808,000 2.68 4.60 6,250 The aggregate intrinsic value in the table above represents the total pretax intrinsic value for all “in-the-money” options (i.e. the difference between the Company’s closing stock price on the last trading day of the period covered by this report and the exercise price, multiplied by the number of shares) that would have been received by the option holders had all in-the-money option holders exercised their vested options on May 31, 2024. The intrinsic value of the option changes based upon the fair market value of the Company’s common stock. The closing stock price was $ 0.34 1,250,000 0.34 12,500 6,250 Three and Nine Months Ended May 31, 2024 Modification 3,623,000 1) 90,000 options with a strike price of $4.87; 2) 1,033,000 options with a strike price of $3.54; and 3) 2,500,000 options with a strike price of $2.60 (collectively, the “New Grant”). 26,750 Grants On April 8, 2024, the Company’s Board granted 1,250,000 0.33 5 Forfeitures and cancellations 24,400 23,400 1,000 The following table sets forth the share-based compensation cost resulting from stock option grants, including those previously granted and vesting over time, that were recorded in the Company’s Statements of Operations for the three and nine months ended May 31, 2024 and 2023: Schedule of share-based compensation Three Months Ended May 31, Nine Months Ended May 31, 2024 2023 2024 2023 Stock compensation expense: Selling, general and administrative $ 279,198 $ 24,023 $ 349,843 $ 118,855 Research and development 705 705 2,115 15,800 Total $ 279,903 $ 24,728 $ 351,958 $ 134,655 As of May 31, 2024, the Company had $ 154,688 0.75 The following table summarizes information about stock options outstanding and exercisable at May 31, 2024: Schedule of stock options outstanding and exercisable Stock Options Outstanding Stock Options Exercisable Number of Weighted Weighted Number Weighted Range of Subject to Average Average Subject To Remaining Weighted 0.33 1,250,000 4.86 0.33 625,000 4.86 0.33 2.32 153,000 5.36 2.32 153,000 5.36 2.32 2.60 2,500,000 4.69 2.60 2,500,000 4.69 2.60 3.42 50,000 2.39 3.42 50,000 2.39 3.42 3.46 35,000 1.60 3.46 35,000 1.60 3.46 3.54 1,225,000 4.13 3.54 1,225,000 4.13 3.54 4.87 110,000 4.47 4.87 110,000 4.47 4.87 6.21 110,000 7.41 6.21 110,000 7.41 6.21 Total 5,433,000 4.63 2.41 4,808,000 4.60 2.68

Transactions with Related Perso

Transactions with Related Persons	9 Months Ended
	May 31, 2024
Related Party Transactions [Abstract]
Transactions with Related Persons	NOTE 8 - Transactions with Related Persons A related party with respect to the Company is generally defined as any person (and, if a natural person, inclusive of his or her immediate family) (i) that holds 10% or more of the Company’s securities, (ii) that is part of the Company’s management, (iii) that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Joseph Sierchio, one of the Company’s directors, has maintained his role as the Company’s general counsel since its inception, and, beginning in August 2020, as Principal of Sierchio Law, LLP pursuant to an engagement letter which provides for an annual fee of $175,000 in exchange for general counsel services, and the reimbursement of expenses. Beginning November 2023, Mr. Sierchio began serving as general counsel on an hourly basis at the rate of $750 per hour. Fees for legal services and expense reimbursement billed by Sierchio Law, LLP totaled $ 78,663 58,049 203,098 145,549 81,163 78,663 2,500 17,083 14,583 2,500 All related party transactions are recorded at the exchange amount established and agreed to between related parties and are in the normal course of business.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	May 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 9 – Commitments and Contingencies On June 9, 2022, the Company was served the Notice of Civil Claim dated May 16, 2022 (the “ Notice of Claim Application Order

Subsequent Events

Subsequent Events	9 Months Ended
	May 31, 2024
Subsequent Events [Abstract]
Subsequent Events	NOTE 10 – Subsequent Events Management has reviewed material events subsequent of the period ended May 31, 2024 and through the date of filing of financial statements in accordance with FASB ASC 855 “Subsequent Events”. In managements opinion, no material subsequent events have occurred as of the date of this quarterly report.

Interim Statement Presentation

Interim Statement Presentation (Policies)	9 Months Ended
	May 31, 2024
Interim Statement Presentation
Basis of Presentation and Use of Estimates	Basis of Presentation and Use of Estimates The accompanying unaudited interim consolidated financial statements of the Company as of May 31, 2024, and for the three and nine months ended May 31, 2024 and 2023 have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“ SEC U.S. GAAP The accompanying unaudited interim consolidated financial statements have been prepared in accordance with U.S. GAAP, which requires management to make estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying disclosures. Actual results may differ from those estimates. The accompanying unaudited interim consolidated financial statements have been prepared on the same basis as the audited financial statements and include all adjustments (including normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the Company’s consolidated financial position as of May 31, 2024, results of operations, stockholders’ equity and cash flows for the three and nine months ended May 31, 2024 and 2023. The Company did not record an income tax provision during the periods presented due to net taxable losses. The results of operations for any interim period are not necessarily indicative of the results of operations for the entire year. The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the accounting period. The Company considers its accounting policies relating to the impairment of long-lived assets and stock-based compensation to be the most significant accounting policy that involves management estimates and judgments. The Company has made accounting estimates based on the facts and circumstances available as of the reporting date. Actual amounts could differ from these estimates, and such differences could be material. These consolidated financial statements presented are those of SWT and its wholly owned subsidiaries, SolarWindow Asia (USA) Corp., and the Korean Subsidiary. All significant intercompany balances and transactions have been eliminated. As more fully described in Note 3, on January 13, 2023, the Board determined that it is in the best interests of the Company to discontinue operations in South Korea and to dissolve the Korean Subsidiary. In accordance with applicable accounting guidance, the results of the Korean Subsidiary are presented as discontinued operations in the Consolidated Statements of Operations and Comprehensive Loss and, as such, have been excluded from continuing operations. The Consolidated Statements of Cash Flows are presented on a consolidated basis for both continuing operations and discontinued operations. Information regarding the Company’s significant accounting policies is contained in Note 2, “Summary of significant accounting policies,” to the consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended August 31, 2023. Presented below and in the following notes is supplemental information that should be read in conjunction with “Notes to Financial Statements” in the Annual Report.
Fiscal quarter	Fiscal quarter The Company’s quarterly periods end on November 30, February 29, May 31, and August 31. The Company’s third quarter in fiscal 2024 and 2023 ended on May 31, 2024 and 2023, respectively.
Cash and Highly Liquid Investments	Cash and Highly Liquid Investments Cash includes cash on hand and highly liquid investments with original maturities of three months or less from the date of purchase. The Company had $ 4,841,098 212,814 4,628,284 4,554,954 Schedule of cash and highly liquid investments May 31, August 31, 2024 2023 Cash $ 841,098 $ 492,610 Short-term investments 4,000,000 5,500,000 Total cash and short-term investments $ 4,841,098 $ 5,992,610
Short-term investments	Short-term investments The Company determines the balance sheet classification of its investments at the time of purchase and evaluates the classification at each balance sheet date. Money market funds, certificates of deposit, and time deposits with maturities of greater than three months but no more than twelve months are carried at cost, which approximates fair value and are recorded in the consolidated balance sheets in short-term investments. Time Deposits pay the interest earned at the time of maturity or redemption. During the nine months ended May 31, 2024, $4,900,000 of time deposits matured and $600,000 was redeemed. During the three and nine months ended May 31, 2024, the Company received $0 and $270,161, respectively, of earned interest on the time deposits originally purchased in February 2023. On February 28, 2024, the Company purchased new time deposits, which consist of a 12-month $2,500,000 fixed-term deposit earning interest of 5.2%, a 12-month $500,000 fixed-term deposit earning interest of 4.50% and a 6-month $1,000,000 fixed-term deposit earning interest of 5.10%. 51,850 172,426 75,616 87,123
Prepaid Expenses and Other Current Assets	Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets includes the following items: Schedule of prepaid expenses and other current assets May 31, August 31, 2024 2023 Prepaid expenses $ – $ 24,250 Prepaid insurance premium 39,777 67,833 Interest income receivable (a) 51,850 149,585 Equipment deposit refund receivable (b) 608,705 – Total $ 700,332 $ 241,668 (a) Relates to interest receivable in short term deposits as described above under NOTE 2 – Interim Statement Presentation, “Short-term Investments.” (b) For additional information, see NOTE 5 – Property and Equipment
Accounting Pronouncements	Accounting Pronouncements The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable, the Company has not identified any standards that the Company believes merit further discussion. Recent accounting pronouncements not yet adopted None. Recently adopted accounting pronouncements None.

Interim Statement Presentatio_2

Interim Statement Presentation (Tables)	9 Months Ended
	May 31, 2024
Interim Statement Presentation
Schedule of cash and highly liquid investments	Schedule of cash and highly liquid investments May 31, August 31, 2024 2023 Cash $ 841,098 $ 492,610 Short-term investments 4,000,000 5,500,000 Total cash and short-term investments $ 4,841,098 $ 5,992,610
Schedule of prepaid expenses and other current assets	Schedule of prepaid expenses and other current assets May 31, August 31, 2024 2023 Prepaid expenses $ – $ 24,250 Prepaid insurance premium 39,777 67,833 Interest income receivable (a) 51,850 149,585 Equipment deposit refund receivable (b) 608,705 – Total $ 700,332 $ 241,668 (a) Relates to interest receivable in short term deposits as described above under NOTE 2 – Interim Statement Presentation, “Short-term Investments.” (b) For additional information, see NOTE 5 – Property and Equipment

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	May 31, 2024
Discontinued Operations and Disposal Groups [Abstract]
Schedule of statement of operations and comprehensive loss	Schedule of statement of operations and comprehensive loss Three Months Ended May 31, Nine Months Ended May 31, 2024 2023 2024 2023 Operating expenses Selling, general and administrative $ 4,456 $ 54,810 $ 11,797 $ 243,076 Research and development – – – 16,253 Total operating expenses 4,456 54,810 11,797 259,329 Other income Interest income – – – 9 Net loss from discontinued operations $ (4,456 ) $ (54,810 ) $ (11,797 ) $ (259,320 )
Schedule of significant classes of assets and liabilities	Schedule of significant classes of assets and liabilities May 31, 2024 August 31, 2023 Current assets Prepaid expenses and other current assets $ 13,026 $ 13,522 Total current assets 13,026 13,522 Total assets $ 13,026 $ 13,522 Current liabilities Accounts payable and accrued expenses $ 134,818 $ 136,109 Total current liabilities $ 134,818 $ 136,109

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	9 Months Ended
	May 31, 2024
Earnings Per Share [Abstract]
Schedule of computation of diluted losses per share	Schedule of computation of diluted losses per share For the Three Months Ended May 31, For the Nine Months Ended May 31, 2024 2023 2024 2023 Stock options 5,433,000 6,684,000 5,433,000 6,684,000 Warrants 16,666,667 16,666,667 16,666,667 16,666,667 22,099,667 23,350,667 22,099,667 23,350,667

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	May 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment May 31, August 31, 2024 2023 Computers, office equipment and software $ 16,051 $ 14,102 Equipment 133,653 133,653 In-process equipment – 1,292,655 Total property and equipment 149,704 1,440,410 Accumulated depreciation (134,340 ) (125,128 ) Property and equipment, net $ 15,364 $ 1,315,282

Common Stock and Warrants (Tabl

Common Stock and Warrants (Tables)	9 Months Ended
	May 31, 2024
Equity [Abstract]
Schedule of warrants outstanding and exercisable	Schedule of warrants outstanding and exercisable Shares of Common Stock Weighted May 31, August 31, Average Exercise Description 2024 2023 Price Date of Issuance Expiration Series T 16,666,667 16,666,667 $ 1.70 November 26, 2018 November 26, 2029

Stock Options (Tables)

Stock Options (Tables)	9 Months Ended
	May 31, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of weighted-average assumptions	Schedule of weighted-average assumptions Three Months Ended Nine Months Ended Nine Months Ended Expected dividend yield – – Expected stock price volatility 332 % 332 452 % – Risk-free interest rate 4.60 % 4.46 4.60 % – Expected term (in years)(simplified method) 3.00 2.5 3.0 – Exercise price $ 0.33 $ 0.33 4.87 – Weighted-average grant date fair-value $ 0.33 $ 0.43 –
Schedule of stock option activity	Schedule of stock option activity Number of Weighted Average Weighted Average Aggregate Outstanding at August 31, 2023 4,207,400 3.04 Grants 1,250,000 0.33 Forfeitures and cancellations (24,400 ) 3.54 Outstanding at May 31, 2024 5,433,000 2.41 4.63 12,500 Exercisable at May 31, 2024 4,808,000 2.68 4.60 6,250
Schedule of share-based compensation	Schedule of share-based compensation Three Months Ended May 31, Nine Months Ended May 31, 2024 2023 2024 2023 Stock compensation expense: Selling, general and administrative $ 279,198 $ 24,023 $ 349,843 $ 118,855 Research and development 705 705 2,115 15,800 Total $ 279,903 $ 24,728 $ 351,958 $ 134,655
Schedule of stock options outstanding and exercisable	Schedule of stock options outstanding and exercisable Stock Options Outstanding Stock Options Exercisable Number of Weighted Weighted Number Weighted Range of Subject to Average Average Subject To Remaining Weighted 0.33 1,250,000 4.86 0.33 625,000 4.86 0.33 2.32 153,000 5.36 2.32 153,000 5.36 2.32 2.60 2,500,000 4.69 2.60 2,500,000 4.69 2.60 3.42 50,000 2.39 3.42 50,000 2.39 3.42 3.46 35,000 1.60 3.46 35,000 1.60 3.46 3.54 1,225,000 4.13 3.54 1,225,000 4.13 3.54 4.87 110,000 4.47 4.87 110,000 4.47 4.87 6.21 110,000 7.41 6.21 110,000 7.41 6.21 Total 5,433,000 4.63 2.41 4,808,000 4.60 2.68

Organization (Details Narrative

Organization (Details Narrative) - USD ($)	May 31, 2024	Aug. 31, 2023
Accounting Policies [Abstract]
Cash, cash equivalents and short-term investments	$ 4,841,098	$ 5,992,610
Working capital	$ 5,261,925

Interim Statement Presentatio_3

Interim Statement Presentation (Details) - USD ($)	May 31, 2024	Aug. 31, 2023
Interim Statement Presentation
Cash	$ 841,098	$ 492,610
Short-term investments	4,000,000	5,500,000
Total cash and short-term investments	$ 4,841,098	$ 5,992,610

Interim Statement Presentatio_4

Interim Statement Presentation (Details 1) - USD ($)		May 31, 2024	Aug. 31, 2023
Interim Statement Presentation
Prepaid expenses		$ 0	$ 24,250
Prepaid insurance premium		39,777	67,833
Interest income receivable	[1]	51,850	149,585
Equipment deposit refund receivable	[2]	608,705	0
Total		$ 700,332	$ 241,668
[1]Relates to interest receivable in short term deposits as described above under NOTE 2 – Interim Statement Presentation, “Short-term Investments.”[2]For additional information, see NOTE 5 – Property and Equipment

Interim Statement Presentatio_5

Interim Statement Presentation (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	May 31, 2024	May 31, 2023	May 31, 2024	May 31, 2023	Aug. 31, 2023
Schedule of Investments [Line Items]
Cash held in investments	$ 841,098		$ 841,098		$ 492,610
Short term investment description	Time Deposits pay the interest earned at the time of maturity or redemption. During the nine months ended May 31, 2024, $4,900,000 of time deposits matured and $600,000 was redeemed. During the three and nine months ended May 31, 2024, the Company received $0 and $270,161, respectively, of earned interest on the time deposits originally purchased in February 2023. On February 28, 2024, the Company purchased new time deposits, which consist of a 12-month $2,500,000 fixed-term deposit earning interest of 5.2%, a 12-month $500,000 fixed-term deposit earning interest of 4.50% and a 6-month $1,000,000 fixed-term deposit earning interest of 5.10%.
Interest income to short-term investments	$ 51,850	$ 75,616	172,426	$ 87,123
U S Investments [Member]
Schedule of Investments [Line Items]
Cash held in investments	4,841,098		4,841,098
FDIC insured amount	212,814		212,814
Canadian Bank [Member]
Schedule of Investments [Line Items]
Cash held in investments	4,628,284		4,628,284
FDIC insured amount	$ 4,554,954		$ 4,554,954

Discontinued Operations (Detai

Discontinued Operations (Details) - USD ($)	3 Months Ended		9 Months Ended
	May 31, 2024	May 31, 2023	May 31, 2024	May 31, 2023
Operating expenses
Selling, general and administrative	$ 4,456	$ 54,810	$ 11,797	$ 243,076
Research and development	0	0	0	16,253
Total operating expenses	4,456	54,810	11,797	259,329
Other income
Interest income	0	0	0	9
Net loss from discontinued operations	$ (4,456)	$ (54,810)	$ (11,797)	$ (259,320)

Discontinued Operations (Detail

Discontinued Operations (Details 1) - USD ($)	May 31, 2024	Aug. 31, 2023
Current assets
Prepaid expenses and other current assets	$ 13,026	$ 13,522
Total current assets	13,026	13,522
Total assets	13,026	13,522
Current liabilities
Accounts payable and accrued expenses	134,818	136,109
Total current liabilities	$ 134,818	$ 136,109

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details) - shares	3 Months Ended		9 Months Ended
	May 31, 2024	May 31, 2023	May 31, 2024	May 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	22,099,667	23,350,667	22,099,667	23,350,667
Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	5,433,000	6,684,000	5,433,000	6,684,000
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	16,666,667	16,666,667	16,666,667	16,666,667

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	May 31, 2024	Aug. 31, 2023
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 149,704	$ 1,440,410
Accumulated depreciation	(134,340)	(125,128)
Property and equipment, net	15,364	1,315,282
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	16,051	14,102
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	133,653	133,653
In Process Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 0	$ 1,292,655

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	May 31, 2024	May 31, 2023	May 31, 2024	May 31, 2023	Aug. 31, 2023	Aug. 31, 2019
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 2,565	$ 3,594	$ 9,213	$ 11,115
Deposits for in-process equipment	149,704		149,704		$ 1,440,410
Unallocated to current assets	608,705		608,705
Impaired long lived asset	683,950	$ 0	683,950	$ 0
Coating die valued	210,000		210,000
Engineering design valued	$ 473,950		$ 473,950
In Process Equipments [Member]
Property, Plant and Equipment [Line Items]
Deposits for in-process equipment						$ 1,292,655

Common Stock and Warrants (Deta

Common Stock and Warrants (Details) - Series T [Member] - $ / shares	9 Months Ended
	May 31, 2024	Aug. 31, 2023
Class of Stock [Line Items]
Shares of Common Stock Issuable from Warrants Outstanding	16,666,667	16,666,667
Weighted Average Exercise Price	$ 1.70
Date of issuance	Nov. 26, 2018
Expiration	Nov. 26, 2029

Common Stock and Warrants (De_2

Common Stock and Warrants (Details Narrative) - USD ($)	May 31, 2024	Feb. 05, 2024	Aug. 31, 2023
Equity [Abstract]
Common stock, shares authorized	300,000,000		300,000,000
Common stock, par value	$ 0.001		$ 0.001
Common stock, shares outstanding	53,198,399		53,198,399
Deemed dividend		$ 400,000

Stock Options (Details)

Stock Options (Details) - Equity Option [Member] - USD ($)	3 Months Ended	9 Months Ended
	May 31, 2024	May 31, 2024	May 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected dividend yield		$ 0	$ 0
Expected stock price volatility	332%		0%
Risk-free interest rate	4.60%		0%
Expected term (in years)(simplified method)	3 years
Exercise price	$ 0.33		$ 0
Weighted-average grant date fair-value	$ 0.33	$ 0.43	$ 0
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected stock price volatility		332%
Risk-free interest rate		4.46%
Expected term (in years)(simplified method)		2 years 6 months
Exercise price		$ 0.33
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected stock price volatility		452%
Risk-free interest rate		4.60%
Expected term (in years)(simplified method)		3 years
Exercise price		$ 4.87

Stock Options (Details 1)

Stock Options (Details 1) - Stock Option [Member] - USD ($)	9 Months Ended
	May 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares subject to option grants, outstanding beginning balance	4,207,400
Weighted average exercise price, outstanding balance beginning	$ 3.04
Number of shares subject to option grants	1,250,000
Weighted average exercise price, grants	$ 0.33
Number of shares subject to option grants, forfeitures and cancellations	(24,400)
Weighted average exercise price, forfeitures and cancellations	$ 3.54
Number of shares subject to option grants, outstanding ending balance	5,433,000
Weighted average exercise price, outstanding balance ending	$ 2.41
Weighted average remaining contractual term (years), outstanding	4 years 7 months 17 days
Aggregate intrinsic value, outstanding	$ 12,500
Number of shares subject to option grants, exercisable	4,808,000
Weighted average exercise price, exercisable	$ 2.68
Weighted average remaining contractual term (years), exercisable	4 years 7 months 6 days
Aggregate intrinsic value, Exercisable	$ 6,250

Stock Options (Details 2)

Stock Options (Details 2) - USD ($)	3 Months Ended		9 Months Ended
	May 31, 2024	May 31, 2023	May 31, 2024	May 31, 2023
Share-Based Payment Arrangement [Abstract]
Selling, general and administrative	$ 279,198	$ 24,023	$ 349,843	$ 118,855
Research and development	705	705	2,115	15,800
Total	$ 279,903	$ 24,728	$ 351,958	$ 134,655

Stock Options (Details 3)

Stock Options (Details 3)	9 Months Ended
	May 31, 2024 $ / shares shares
Equity Option [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding, number of shares subject to outstanding options | shares	5,433,000
Stock Options Outstanding, Weighted Average Contractural Life (years)	4 years 7 months 17 days
Stock options outstanding, weighted average exercise price | $ / shares	$ 2.41
Stock options exercisable, number of shares subject to options exercise | shares	4,808,000
Stock options exercisable, weighted average remaining contractural life (Years)	4 years 7 months 6 days
Stock options exercisable, weighted average exercise price | $ / shares	$ 2.68
$0.33 Per Share [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding, number of shares subject to outstanding options | shares	1,250,000
Stock Options Outstanding, Weighted Average Contractural Life (years)	4 years 10 months 9 days
Stock options outstanding, weighted average exercise price | $ / shares	$ 0.33
Stock options exercisable, number of shares subject to options exercise | shares	625,000
Stock options exercisable, weighted average remaining contractural life (Years)	4 years 10 months 9 days
Stock options exercisable, weighted average exercise price | $ / shares	$ 0.33
$2.32 Per Share [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding, number of shares subject to outstanding options | shares	153,000
Stock Options Outstanding, Weighted Average Contractural Life (years)	5 years 4 months 9 days
Stock options outstanding, weighted average exercise price | $ / shares	$ 2.32
Stock options exercisable, number of shares subject to options exercise | shares	153,000
Stock options exercisable, weighted average remaining contractural life (Years)	5 years 4 months 9 days
Stock options exercisable, weighted average exercise price | $ / shares	$ 2.32
$2.60 Per Share [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding, number of shares subject to outstanding options | shares	2,500,000
Stock Options Outstanding, Weighted Average Contractural Life (years)	4 years 8 months 8 days
Stock options outstanding, weighted average exercise price | $ / shares	$ 2.60
Stock options exercisable, number of shares subject to options exercise | shares	2,500,000
Stock options exercisable, weighted average remaining contractural life (Years)	4 years 8 months 8 days
Stock options exercisable, weighted average exercise price | $ / shares	$ 2.60
$3.42 Per Share [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding, number of shares subject to outstanding options | shares	50,000
Stock Options Outstanding, Weighted Average Contractural Life (years)	2 years 4 months 20 days
Stock options outstanding, weighted average exercise price | $ / shares	$ 3.42
Stock options exercisable, number of shares subject to options exercise | shares	50,000
Stock options exercisable, weighted average remaining contractural life (Years)	2 years 4 months 20 days
Stock options exercisable, weighted average exercise price | $ / shares	$ 3.42
$3.46 Per Share [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding, number of shares subject to outstanding options | shares	35,000
Stock Options Outstanding, Weighted Average Contractural Life (years)	1 year 7 months 6 days
Stock options outstanding, weighted average exercise price | $ / shares	$ 3.46
Stock options exercisable, number of shares subject to options exercise | shares	35,000
Stock options exercisable, weighted average remaining contractural life (Years)	1 year 7 months 6 days
Stock options exercisable, weighted average exercise price | $ / shares	$ 3.46
$3.54 Per Share [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding, number of shares subject to outstanding options | shares	1,225,000
Stock Options Outstanding, Weighted Average Contractural Life (years)	4 years 1 month 17 days
Stock options outstanding, weighted average exercise price | $ / shares	$ 3.54
Stock options exercisable, number of shares subject to options exercise | shares	1,225,000
Stock options exercisable, weighted average remaining contractural life (Years)	4 years 1 month 17 days
Stock options exercisable, weighted average exercise price | $ / shares	$ 3.54
$4.87 Per Share [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding, number of shares subject to outstanding options | shares	110,000
Stock Options Outstanding, Weighted Average Contractural Life (years)	4 years 5 months 19 days
Stock options outstanding, weighted average exercise price | $ / shares	$ 4.87
Stock options exercisable, number of shares subject to options exercise | shares	110,000
Stock options exercisable, weighted average remaining contractural life (Years)	4 years 5 months 19 days
Stock options exercisable, weighted average exercise price | $ / shares	$ 4.87
$6.21 Per Share [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock options outstanding, number of shares subject to outstanding options | shares	110,000
Stock Options Outstanding, Weighted Average Contractural Life (years)	7 years 4 months 28 days
Stock options outstanding, weighted average exercise price | $ / shares	$ 6.21
Stock options exercisable, number of shares subject to options exercise | shares	110,000
Stock options exercisable, weighted average remaining contractural life (Years)	7 years 4 months 28 days
Stock options exercisable, weighted average exercise price | $ / shares	$ 6.21

Stock Options (Details Narrativ

Stock Options (Details Narrative) - USD ($)			9 Months Ended
	Apr. 08, 2024	Feb. 05, 2024	May 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grants totaling		3,623,000
Modification description		1) 90,000 options with a strike price of $4.87; 2) 1,033,000 options with a strike price of $3.54; and 3) 2,500,000 options with a strike price of $2.60 (collectively, the “New Grant”).
General and administrative expense			$ 26,750
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Closing stock option exercise price			$ 0.34
Outstanding options	1,250,000		1,250,000
Option exercise price			$ 0.34
Aggregate intrinsic value			$ 12,500
Aggregate intrinsic value of options vested			6,250
Exercise price	$ 0.33
Vesting term	5 years
Share based compensation expenses not yet recognized			$ 154,688
Share based compensation recognition period			9 months
Equity Option [Member] | Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option forfeitures and cancellations			24,400
Unvested stock options			23,400
Options expired			1,000

Transactions with Related Per_2

Transactions with Related Persons (Details Narrative) - Sierchio Law LLP [Member] - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	May 31, 2024	May 31, 2023	May 31, 2024	May 31, 2023	Aug. 31, 2023
Related Party Transaction [Line Items]
Fees for legal services and expense reimbursement	$ 78,663	$ 58,049	$ 203,098	$ 145,549
Related party payable	81,163		$ 81,163		$ 17,083
Legal service fee	78,663				14,583
Board fee	$ 2,500				$ 2,500