Artificial Intelligence Technology Solutions (AITX) 10-Q 14 Jul 21 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	May 31, 2021	Jul. 05, 2021
Cover [Abstract]
Entity Registrant Name	Artificial Intelligence Technology Solutions Inc.
Entity Central Index Key	0001498148
Document Type	10-Q
Entity Incorporation, State or Country Code	NV
Entity File Number	000-55079
Document Period End Date	May 31, 2021
Amendment Flag	false
Current Fiscal Year End Date	--02-28
Entity Reporting Status Current	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		3,853,852,622
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	May 31, 2021	Feb. 28, 2021	[1]
Current assets:
Cash	$ 2,948,210	$ 1,044,418
Accounts receivable	565,431	98,544
Deposits on inventory	80,000
Device parts inventory	247,671	64,071
Total current assets	3,841,312	1,207,033
Operating lease asset	1,306,901	47,753
Revenue earning devices, net of accumulated depreciation of $259,464 and $226,459, respectively	307,460	273,714
Fixed assets, net of accumulated depreciation of $71,751 and $67,113, respectively	45,719	34,994
Security deposit	19,739	3,859
Total assets	5,521,131	1,567,353
Current liabilities:
Accounts payable and accrued expenses	1,167,768	1,373,838
Advances payable	1,594	1,594
Balance owed WeSecure		122,000
Customer deposits	10,500	10,500
Current operating lease liability	103,765	43,894
Current portion of deferred variable payment obligation	223,015	91,587
Current portion of convertible notes payable, net of discount of $616,145 and $697,276 respectively	212,355	196,224
Loan payable - related party	885,417	904,806
Current portion of loans payable, net of discount of $657,136 and $0, respectively	7,796,217	944,614
Vehicle loan - current portion	38,522	38,522
Current portion of accrued interest payable	236,617	238,665
Derivative liability	215,237	444,466
Total current liabilities	10,891,007	4,410,710
Non-current operating lease liability	1,203,136	3,859
Loans payable, net of discount of $7,780,664 and $2,510,994, respectively	9,398,321	8,867,998
Deferred variable payment obligation	2,525,000	2,525,000
Accrued interest payable	851,537	303,473
Total liabilities	24,869,001	16,111,040
Commitments and Contingencies
Stockholders' deficit:
Preferred Stock, undesignated; 15,545,650 shares authorized; no shares issued and outstanding at May 31, 2021 and February 28, 2021, respectively
Series E Preferred Stock, $0.001 par value; 4,350,000 shares authorized; 4,350,000 and 4,350,000 shares issued and outstanding, respectively	4,350	4,350
Series F Convertible Preferred Stock, $1.00 par value; 4,350 shares authorized; 2,716 and 2,799 shares issued and outstanding, respectively	2,716	2,799
Series G Preferred Stock, $0.001 par value; 4,350,000 shares authorized, no shares issued and outstanding at May 31, 2021 and February 28, 2021, respectively
Common Stock, $0.00001 par value; 5,000,000,000 shares authorized 3,545,772,882 and 3,229,426,884 shares issued and outstanding, respectively	35,458	32,294
Additional paid-in capital	47,862,208	16,764,554
Preferred stock to be issued	174,070	174,070
Accumulated deficit	(67,426,672)	(31,521,754)
Total stockholders' deficit	(19,347,870)	(14,543,687)
Total liabilities and stockholders' deficit	$ 5,521,131	$ 1,567,353
[1]	Derived from audited information

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	May 31, 2021	Feb. 28, 2021
Statement of Financial Position [Abstract]
Accumulated depreciation, Revenue earning devices	$ 259,464	$ 226,459
Accumulated depreciation, Fixed assets	71,751	67,113
Discount of current portion of convertible notes payable	616,145	697,276
Discount of current portion of loans payable	657,136	0
Discount of loans payable	$ 7,780,664	$ 2,510,994
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, undesignated, authorized	15,645,650	15,645,650
Preferred stock, undesignated, issued	0	0
Preferred stock, undesignated, outstanding	0	0
Series E Preferred Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Series E Preferred Stock, authorized	4,350,000	4,350,000
Series E Preferred Stock, issued	4,350,000	4,350,000
Series E Preferred Stock, outstanding	4,350,000	4,350,000
Series F Preferred Stock, par value (in dollars per share)	$ 1	$ 1
Series F Preferred Stock, authorized	4,350	4,350
Series F Preferred Stock, issued	2,716	2,799
Series F Preferred Stock, outstanding	2,716	2,799
Series G Preferred Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Series G Preferred Stock, authorized	4,350,000	4,350,000
Series G Preferred Stock, issued	0	0
Series G Preferred Stock, outstanding	0	0
Common Stock, par value (in dollars per shares)	$ 0.00001	$ 0.00001
Common Stock, authorized	5,000,000,000	5,000,000,000
Common Stock, issued	3,545,772,882	3,229,426,884
Common Stock, outstanding	3,545,772,882	3,229,426,884

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	May 31, 2021	May 31, 2020
Income Statement [Abstract]
Revenues	$ 560,334	$ 63,321
Cost of Goods Sold	110,926	9,290
Gross Profit	449,408	54,031
Operating expenses:
Research and development	634,645	81,723
General and administrative	1,899,792	279,923
Depreciation and amortization	37,643	28,116
Operating lease cost	28,874	3,000
Total operating expenses	2,600,954	392,762
Loss from operations	(2,151,546)	(338,731)
Other income (expense), net:
Change in fair value of derivative liabilities	179,439	2,843,491
Interest expense	(948,450)	(529,484)
(Loss) on settlement of debt	(32,984,361)
Total other income (expense), net	(33,753,372)	2,314,007
Net income (loss)	$ (35,904,918)	$ 1,975,276
Net income (loss) per share - basic (in dollars per share)	$ (0.01)	$ 1.28
Net income (loss) per share - diluted (in dollars per share)	$ (0.01)	$ 0
Weighted average common share outstanding - basic (in shares)	3,489,517,478	1,537,353
Weighted average common share outstanding - diluted (in shares)	3,489,517,478	589,340,470

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDER'S DEFICIT (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Series E Preferred Stock [Member]	Series F Preferred Stock [Member]	Total
Balance at beginning at Feb. 29, 2020	$ 4	$ 4,334,564	$ (25,622,843)	$ 4,350	$ 177,520	$ (21,106,405)
Balance at beginning (in shares) at Feb. 29, 2020	418,415			4,350,000	3,450
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Adjustment to derivative liability		167,497				167,497
Common stock issued for debt conversion	$ 61	159,597				159,658
Common stock issued for debt conversion (in shares)	6,068,336
Rounding shares (in shares)	9
Stock based compensation
Net income			1,975,276			1,975,276
Balance at end at May. 31, 2020	$ 65	4,661,658	(23,647,567)	$ 4,350	$ 177,520	(18,803,974)
Balance at end (in shares) at May. 31, 2020	6,486,760			4,350,000	3,450
Balance at beginning at Feb. 28, 2021	$ 32,294	16,764,554	(31,521,754)	$ 4,350	$ 176,869	(14,543,687)	[1]
Balance at beginning (in shares) at Feb. 28, 2021	3,229,426,884			4,350,000	2,799
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Series F preferred shares issued on exercise of warrants		(38)			$ 38
Series F preferred shares issued on exercise of warrants (in shares)					38
Series F preferred shares and warrants issued with deferred variable payment obligation amendment agreement		33,015,174			$ 40	33,015,214
Series F preferred shares and warrants issued with deferred variable payment obligation amendment agreement (in shares)					40
Series F preferred shares cancelled in exchange for promissory notes		(6,732,752)			$ (83)	(6,732,835)
Series F preferred shares cancelled in exchange for promissory notes (in shares)					(83)
Series F preferred shares converted to common shares	$ 3,164	(3,086)			$ (78)
Series F preferred shares converted to common shares (in shares)	316,345,998				(78)
Warrants issued as part of debt settlement		4,749,006				4,749,006
Stock based compensation		69,350				69,350
Net income			(35,904,918)			(35,904,918)
Balance at end at May. 31, 2021	$ 35,458	$ 47,862,208	$ (67,426,672)	$ 4,350	$ 176,786	$ (19,347,870)
Balance at end (in shares) at May. 31, 2021	3,545,772,882			4,350,000	2,716
[1]	Derived from audited information

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	May 31, 2021		May 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (35,904,918)		$ 1,975,276
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	37,643		28,116
Revenue earning device sold and expensed in cost of sales	3,411
Reduction of right of use asset	15,822
Accretion of lease liability	13,052
Stock based compensation	69,350
Change in fair value of derivative liabilities	(179,439)		(2,843,491)
Amortization of debt discounts	317,269		72,029
(Gain) loss on settlement of debt	32,984,361
Increase in related party accrued payroll and interest	80,760		70,164
Changes in operating assets and liabilities:
Accounts receivable	(466,887)		(14,664)
Deposits on inventory	(80,000)
Device parts inventory	(253,762)
Accounts payable and accrued expenses	(225,006)		(16,387)
Accrued expense, related party	20,998		(1,030)
Operating lease liability payments	(28,874)
Balance owed WeSecure	(122,000)
Current portion of deferred variable payment obligations for payments	131,428		10,993
Accrued interest payable	546,016		447,162
Net cash used in operating activities	(3,040,776)		(271,832)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(15,362)		(4,638)
Cash paid for security deposit	(15,880)
Net cash used in investing activities	(31,242)		(4,638)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayment of convertible debt	(65,000)
Proceeds from deferred variable payment obligation			166,000
Proceeds from loans payable	5,426,146		153,243
Repayment of loans payable	(264,189)		(24,525)
Net borrowings(repayments) on loan payable - related party	(121,147)		(21,726)
Net cash provided by financing activities	4,975,810		272,992
Net change in cash	1,903,792		(3,478)
Cash, beginning of period	1,044,418	[1]	13,307
Cash, end of period	2,948,210		9,829
Supplemental disclosure of cash and non-cash transactions:
Cash paid for interest	114,710
Cash paid for income taxes
Noncash investing and financing activities:
Right of use asset for operating lease liability	1,275,970
Transfer from device parts inventory to fixed assets	70,162
Conversion of convertible notes and interest to shares of common stock			159,657
Release of derivative liability on conversion of convertible notes payable			167,497
Exchange of notes payable for Series F preferred shares	6,732,835
Discount applied to face value of loans	6,162,945
Warrants issued as part of debt issuance	4,749,006
Series F preferred shares converted to common shares	3,086
Series F preferred shares issued on exercise of warrants	$ 38
[1]	Derived from audited information

GENERAL INFORMATION

GENERAL INFORMATION	3 Months Ended
	May 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL INFORMATION	1. GENERAL INFORMATION Artificial Intelligence Technology Solutions Inc. (“AITX” or the “Company”) was incorporated in Florida on March 25, 2010 and reincorporated in Nevada on February 17, 2015. On August 24, 2018, Artificial Intelligence Technology Solutions Inc., changed its name from On the Move Systems Corp (“OMVS”). Robotic Assistance Devices, LLC (“RAD”), was incorporated in the State of Nevada on July 26, 2016 as an LLC. On July 25, 2017, Robotic Assistance Devices LLC converted to a C Corporation, Robotic Assistance Devices, Inc., through the issuance of 10,000 common shares to its sole shareholder. On August 28, 2017, AITX completed the acquisition of RAD (the “Acquisition”), whereby AITX acquired all the ownership and equity interest in RAD for 3,350,000 shares of AITX Series E Preferred Stock and 2,450 shares of Series F Convertible Preferred Stock. AITX’s prior business focus was transportation services, and AITX was exploring the on-demand logistics market by developing a network of logistics partnerships. As a result of the closing of the Acquisition, AITX has succeeded to the business of RAD. As a result, AITX’s business going forward will consist of one segment activity which is the delivery of artificial intelligence and robotic solutions for operational, security and monitoring needs. The Acquisition was treated as a reverse recapitalization effected by a share exchange for financial accounting and reporting purposes since substantially all of AITX’s operations were disposed of as part of the consummation of the transaction. Therefore, no goodwill or other intangible assets were recorded by AITX as a result of the Acquisition. RAD is treated as the accounting acquirer as its stockholders control the Company after the Acquisition, even though AITX was the legal acquirer. As a result, the assets and liabilities and the historical operations that are reflected in these financial statements are those of RAD as if RAD had always been the reporting company.

GOING CONCERN

GOING CONCERN	3 Months Ended
	May 31, 2021
Convertible Notes Payable # 5 [Member]
GOING CONECRN	2. GOING CONCERN The accompanying unaudited consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern. For the three months ended May 31, 2021, the Company had negative cash flow from operating activities of $3,040,776. As of May 31, 2021, the Company has an accumulated deficit of $67,426,672, and negative working capital of $7,049,695. Management does not anticipate having positive cash flow from operations in the near future. These factors raise a substantial doubt about the Company’s ability to continue as a going concern for the twelve months following the issuance of these financial statements. The Company does not have the resources at this time to repay its credit and debt obligations, make any payments in the form of dividends to its shareholders or fully implement its business plan. Without additional capital, the Company will not be able to remain in business. Management has plans to address the Company’s financial situation as follows: In the near term, management plans to raise an additional $ 15 million to $ 50 million before the end of the fiscal year. Management is committed to raise either non-dilutive funds or minimally dilutive funds. There is no assurance that these funds will be able to be raised nor can we provide assurance that these possible raises may not have dilutive effects. The Company currently projects that 2022 fiscal year’s revenues will be between 5 and 15 times greater than the 2021 fiscal year’s revenues. This projection is based on the following factors: 1. an anticipated significant increase in the orders; 2. an expected significant improvement in the Company’s ability to make timely deliveries; and 3. an anticipated significant improvement in the Company’s ability to support many more devices than this it could support during the 2021’s fiscal year. However, there can be no assurance that the revenues will increase to the extent projected or that the anticipated improvements will actually occur. This expansion plan will require the Company to expend significant resources, including the hiring of additional staffing, which the Company expects to finish the next fiscal year with between 75 – 125 employees.

ACCOUNTING POLICIES

ACCOUNTING POLICIES	3 Months Ended
	May 31, 2021
Accounting Policies [Abstract]
ACCOUNTING POLICIES	3. ACCOUNTING POLICIES Basis of Presentation and Consolidation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) and in conformity with the condensing instructions on Form 10-Q and Rule 8-03 of Regulation S-X and the related rules and regulations of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited financial statements and notes thereto in the Company’s latest Annual Report filed with the SEC on Form 10-K as filed on June 1, 2021. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Robotic Assistance Devices, Inc., On the Move Experience, LLC and OMV Transports, LLC. All significant intercompany accounts and transactions have been eliminated in consolidation. The unaudited consolidated financial statements reflect all adjustments, consisting of normal recurring accruals, which are, in the opinion of management, necessary for a fair presentation of such statements. The results of operations for the three months ended May 31, 2021 are not necessarily indicative of the results that may be expected for the entire year. Use of Estimates In order to prepare financial statements in conformity with accounting principles generally accepted in the United States, management must make estimates, judgements and assumptions that affect the amounts reported in the financial statements and determine whether contingent assets and liabilities, if any, are disclosed in the financial statements. The ultimate resolution of issues requiring these estimates and assumptions could differ significantly from resolution currently anticipated by management and on which the financial statements are based. The most significant estimates included in these consolidated financial statements are those associated with the assumptions used to value preferred stock and derivative liabilities. Cash The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents consist of cash on deposit with banks and money market instruments. The Company places its cash and cash equivalents with high-quality, U.S. financial institutions and, to date has not experienced losses on any of its balances. Accounts Receivable Accounts receivable are comprised of balances due from customers, net of estimated allowances for uncollectible accounts. In determining collectability, historical trends are evaluated, and specific customer issues are reviewed on a periodic basis to arrive at appropriate allowances. There was an allowance of $24,868 provided as of May 31, 2021 and February 28, 2021. Device Parts Inventory Device parts inventory is stated at the lower of cost or net realizable value using the weighted average cost method. The Company records a valuation reserve for obsolete and slow-moving inventory, relying principally on specific identification of such inventory. The Company uses these device parts in the assembly of revenue earning devices (and demo devices) as well as research and development. Depending on use, the Company will transfer the parts to the corresponding asset or expense if used in research and development. A charge to income is taken when factors that would result in a need for an increase in the valuation, such as excess or obsolete inventory, are noted. As of both May 31, 2021 and February 28, 2021 there was no valuation reserve. Revenue Earning Devices Revenue earning devices are stated at cost. Depreciation is provided on a straight-line basis over the estimated useful life of 48 months. The Company continually evaluates revenue earning devices to determine whether events or changes in circumstances have occurred that may warrant revision of the estimated useful life or whether the devices should be evaluated for possible impairment. The Company uses a combination of the undiscounted cash flows and market approaches in assessing whether an asset has been impaired. The Company measures impairment losses based upon the amount by which the carrying amount of the asset exceeds the fair value. Fixed Assets Fixed assets are stated at cost. Depreciation is provided on the straight-line method based on the estimated useful lives of the respective assets which range from three to five years. Major repairs or improvements are capitalized. Minor replacements and maintenance and repairs which do not improve or extend asset lives are expensed currently. Computer equipment 3 years Office equipment 4 years Demo Devices 4 years Vehicles 3 years Leasehold improvements 5 years, the life of the lease The Company periodically evaluates the fair value of fixed assets whenever events or changes in circumstances indicate that its carrying amounts may not be recoverable. Upon retirement or other disposition of fixed assets, the cost and related accumulated depreciation are removed from the accounts and the resulting gain or loss, if any, is recognized in income. Research and Development Research and development costs are expensed in the period they are incurred in accordance with ASC 730, Research and Development Contingencies Occasionally, the Company may be involved in claims and legal proceedings arising from the ordinary course of its business. The Company records a provision for a liability when it believes that it is both probable that a liability has been incurred, and the amount can be reasonably estimated. If these estimates and assumptions change or prove to be incorrect, it could have a material impact on the Company’s consolidated financial statements. Contingencies are inherently unpredictable, and the assessments of the value can involve a series of complex judgments about future events and can rely heavily on estimates and assumptions. Sales of Future Revenues The Company has entered into transactions, as more fully described in footnote 7, in which it has received funding from investors in exchange for which it will make payments to those investors based on the level of sales of certain revenue categories, generally based on a percentage of sales for those certain revenues. The Company determines whether these agreements constitute sales of future revenues or are in substance debt based on the facts and circumstances of each agreement, with the following primary criteria determinative of whether the agreement constitutes a sale of future revenues or debt: ● Does the agreement purport, in substance, to be a sale ● Does the Company have continuing involvement in the generation of cash flows due the investor ● Is the transaction cancellable by either party through payment of a lump sum or other transfer of assets ● Is the investors rate of return is implicitly limited by the terms of the agreement ● Does the Company’s revenue for a reporting period underlying the agreement have only a minimal impact on the investor’s rate of return ● Does the investor have recourse relating to payments due In the event a transaction is determined to be a sale of future revenues, it is recorded as deferred revenue and amortized using the sum-of-the-revenue method. In the event a transaction is determined to be debt, it is recorded as debt and amortized using the effective interest method. As of the date of these financial statements, the Company has determined that all such agreements are debt. Revenue Recognition ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” Revenue Recognition (Topic 605) Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized when items of income and expense are recognized in the financial statements in different periods than when recognized in the tax return. Deferred tax assets arise when expenses are recognized in the financial statements before the tax returns or when income items are recognized in the tax return prior to the financial statements. Deferred tax assets also arise when operating losses or tax credits are available to offset tax payments due in future years. Deferred tax liabilities arise when income items are recognized in the financial statements before the tax returns or when expenses are recognized in the tax return prior to the financial statements. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Leases Lease agreements are evaluated to determine if they are sales/finance leases meeting any of the following criteria at inception: (a) transfer of ownership of the underlying asset; (b) purchase option that is reasonably certain of being exercised; (c) the lease term is greater than a major part of the remaining estimated economic life of the underlying asset; or (d) if the present value of the sum of lease payments and any residual value guaranteed by the lessee that has not already been included in lease payments in accordance with ASC 842-10-30-5(f) equals or exceeds substantially all of the fair value of the underlying asset. If at its inception, a lease meets any of the four lease criteria above, the lease is classified by the Company as a sales/finance; and if none of the four criteria are met, the lease is classified by the Company as an operating lease. Operating lease payments are recognized as an expense in the income statement on a straight-line basis over the lease term, whereby an equal amount of rent expense is attributed to each period during the term of the lease, regardless of when actual payments are made. This generally results in rent expense in excess of cash payments during the early years of a lease and rent expense less than cash payments in the later years. The difference between rent expense recognized and actual rental payments is recorded as deferred rent and included in liabilities. Distinguishing Liabilities from Equity The Company relies on the guidance provided by ASC Topic 480, Distinguishing Liabilities from Equity Once the Company determines that a financial instrument should not be classified as a liability, the Company determines whether the financial instrument should be presented between the liability section and the equity section of the balance sheet (“temporary equity”). The Company will determine temporary equity classification if the redemption of the financial instrument is outside the control of the Company (i.e. at the option of the holder). Otherwise, the Company accounts for the financial instrument as permanent equity. Our CEO and Chairman holds sufficient shares of the Company’s voting preferred stock that give sufficient voting rights under the articles of incorporation and bylaws of the Company such that the CEO and Chairman can at any time unilaterally vote to increase the number of authorized shares of common stock of the Company, without the need to call a general meeting of common shareholders of the Company. Initial Measurement The Company records its financial instruments classified as liability, temporary equity or permanent equity at issuance at the fair value, or cash received. Subsequent Measurement – Financial Instruments Classified as Liabilities The Company records the fair value of its financial instruments classified as liabilities at each subsequent measurement date. The changes in fair value of its financial instruments classified as liabilities are recorded as other income (expenses). Fair Value of Financial Instruments ASC Topic 820, Fair Value Measurements and Disclosures ASC Topic 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy under ASC Topic 820 are described as follows: ● Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities that are accessible at the measurement date. ● Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 – Inputs that are unobservable for the asset or liability. Measured on a Recurring Basis The following table presents information about our liabilities measured at fair value on a recurring basis, aggregated by the level in the fair value hierarchy within which those measurements fell: Amount at Fair Value Measurement Using Fair Value Level 1 Level 2 Level 3 May 31, 2021 Liabilities Derivative liability – conversion features pursuant to convertible notes payable $ 215,237 $ — $ — $ 215,237 February 28, 2021 Liabilities Derivative liability – conversion features pursuant to convertible notes payable $ 444,466 $ — $ — $ 444,466 See Note 12 for specific inputs used in the multinomial lattice model used in determining fair value. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid expenses and advances, accounts payable and accrued expenses, approximate their fair values because of the short maturity of these instruments. Earnings (Loss) per Share Basic earnings (loss) per share (“EPS”) is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS give effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used to determine the number of shares assumed to be purchased from the exercise of stock options and/or warrants. Diluted EPS excluded all dilutive potential shares if their effect is anti-dilutive. Basic loss per common share is computed based on the weighted average number of shares outstanding during the period. Diluted loss per share is computed in a manner similar to the basic loss per share, except the weighted-average number of shares outstanding is increased to include all common shares, including those with the potential to be issued by virtue of convertible debt and other such convertible instruments. Diluted loss per share contemplates a complete conversion to common shares of all convertible instruments only if they are dilutive in nature with regards to earnings per share. Recently Issued Accounting Pronouncements Accounting for Income Taxes In December 2019, the FASB issued a new standard to simplify the accounting for income taxes. The guidance eliminates certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences related to changes in ownership of equity method investments and foreign subsidiaries. The guidance also simplifies aspects of accounting for franchise taxes and enacted changes in tax laws or rates, and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. The standard will be effective for us beginning July 1, 2021, with early adoption permitted. The Company does not expect any material impact of this standard in our consolidated financial statements, including accounting policies, processes, and systems. Recently Adopted Accounting Pronouncements In September 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	3 Months Ended
	May 31, 2021
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	4. REVENUE FROM CONTRACTS WITH CUSTOMERS Revenue is earned primarily from two sources: 1) direct sales of goods or services and 2) short-term rentals. Direct sales of goods or services are accounted for under Topic 606, and short-term rentals are accounted for under Topic 842 (which addresses lease accounting and was adopted on March 1, 2019). As disclosed in the revenue recognition section of Note 3 – Accounting Polices, the Company adopted Topic 606 in accordance with the effective date on March 1, 2018. Note 3 includes disclosures regarding the Company’s method of adoption and the impact on the Company’s financial statements. Revenue is recognized on direct sales of goods or services when it transfers promised goods or services to customers in an amount that reflects the consideration the entity expects to be entitled to in exchange for those goods or services. After adopting Topic 842, also referred to above in Note 3, the Company is accounting for revenue earned from rental activities where an identified asset is transferred to the customer and the customer has the ability to control that asset. The Company recognizes revenue from its device rental activities when persuasive evidence of a contract exists, the performance obligations have been satisfied, the transaction price is fixed or determinable and collection is reasonably assured. Performance obligations associated with device rental transactions are satisfied over the rental period. Rental periods are short-term in nature. Therefore, the Company has elected to apply the practical expedient which eliminates the requirement to disclose information about remaining performance obligations. Payments are due from customers at the completion of the rental, except for customers with negotiated payment terms, generally net 30 days or less, which are invoiced and remain as accounts receivable until collected. The following table presents revenues from contracts with customers disaggregated by product/service: Three Months Ended Three Months Ended Device rental activities $ 125,992 $ 60,321 Direct sales of goods and services* 434,342 3,000 $ 560,334 $ 63,321

REVENUE EARNING DEVICES

REVENUE EARNING DEVICES	3 Months Ended
	May 31, 2021
Revenue Earning Devices
REVENUE EARNING DEVICES	5. REVENUE EARNING DEVICES Revenue earning devices consisted of the following: May 31, 2021 February 28, 2021 Revenue earning devices $ 566,924 $ 500,173 Less: Accumulated depreciation (259,464 ) (226,459 ) $ 307,460 $ 273,714 During the three months ended May 31, 2021 the Company made total additions to revenue earning devices of $70,162 which were transfers from inventory During the three months ended May 31, 2021, the Company made total additions to revenue earning devices of $0. During the three months ended May 31, 2021 the Company sold a revenue earning device having a net book value of $3,411 for revenues of $30,600 and included the $3,411 in cost of goods sold. Depreciation expense was $33,005 and $22,641 for the three months ended May 31, 2021, and 2020 respectively.

FIXED ASSETS

FIXED ASSETS	3 Months Ended
	May 31, 2021
Property, Plant and Equipment [Abstract]
FIXED ASSETS	6. FIXED ASSETS Fixed assets consisted of the following: May 31, 2021 February 28, 2021 Automobile $ 70,896 $ 70,896 Demo devices 3,670 3,670 Computer equipment 36,742 23,399 Office equipment 6,162 4,142 117,470 102,107 Less: Accumulated depreciation (71,751 ) (67,113 ) $ 45,719 $ 34,994 During the three months ended May 31, 2021 and May 31, 2020 the Company made additions of $15,362 and $4,638, respectively. Depreciation expense was $4,638 and $5,474 for the three months ended May 31, 2021, and 2020 respectively.

DEFERRED VARIABLE PAYMENT OBLIG

DEFERRED VARIABLE PAYMENT OBLIGATION	3 Months Ended
	May 31, 2021
Deferred Variable Payment Obligation
DEFERRED VARIABLE PAYMENT OBLIGATION	7. DEFERRED VARIABLE PAYMENT OBLIGATION On February 1, 2019 the Company entered into an agreement with an investor whereby the investor would pay up to $900,000 (including $192,500 paid in January and February 2019) in exchange for a perpetual 9% rate payment (Payments) on the Company’s reported quarterly revenue from operations excluding any gains or losses from financial instruments (Revenues). If the total investor advances turns out to be less than $900,000, this would not constitute a breach of the agreement, rather the 9% rate would be adjusted on a pro-rata basis. The investor has agreed to pay the remaining balance in minimum $60,000 monthly installments, concluding November 30, 2019. At February 29, 2020 the investor has advanced the full $900,000. On May 9, 2019 the Company entered into two similar arrangements with two investors: (1) The investor would pay up to $400,000 in exchange for a perpetual 4% rate Payment on the Company’s reported quarterly Revenues. If the total investor advances turns out to be less than $400,000, this would not constitute a breach of the agreement, rather the 4% rate would be adjusted on a pro-rata basis. The investor has agreed to pay the remaining balance in four monthly installments of $64,111 starting July 1, 2019. At February 29, 2020, $400,000 has been paid to the Company. (2) The investor would pay up to $50,000 in exchange for a perpetual 1.11% rate Payment on the Company’s reported quarterly Revenues. If the total investor advances turns out to be less than $50,000, this would not constitute a breach of the agreement, rather the 1.11% rate would be adjusted on a pro-rata basis. The investor has agreed to pay the remaining balance in four monthly installments of $8,014 starting July 1, 2019. At February 29, 2020, $50,000 has been paid to the Company. These variable payments (Payments) are to be made 30 days after the end of each fiscal quarter. If the Payments would deplete RAD’s available cash by more than 30%, the Payments may be deferred for up to 12 months after the quarterly report at an interest rate of 6% per annum on the unpaid amount. In the event that at least 10% of the assets of the Company are sold by the Company, the investors would be entitled to the fair market value (FMV) of all future Payments associated with the assets sold as determined by an independent valuator to be chosen by the investors. The FMV cannot exceed 30% of the total asset disposition price defined as the total price paid for the assets plus all future Payments associated with the assets sold. In the event that the common or preferred shares are sold by the Company to a third party as to effect a change in control, then the investors must be paid the FMV of all future Payments in one lump payment. The FMV cannot exceed 30% of the share disposition price defined as the total price the third party paid for the shares plus the total value of all future Payments. On November 18, 2019 the Company entered into another similar arrangement with the (February 1, 2019) investor above whereby the investor would advance up to $225,000 in exchange for a perpetual 2.25% rate Payment on the Company’s quarterly Revenues (commencing on quarter ending May 31, 2020). At February 29, 2020 the investor has advanced $109,000 and the investor advanced the $116,000 remainder as of May 2020. On December 30 , 2019 the Company entered into another similar arrangement with a new investor whereby the investor would advance up to $100,000 in exchange for a perpetual 1.00% rate Payment on the Company’s quarterly Revenues (commencing quarter ended November 30, 2020). At February 29, 2020 the investor has advanced $50,000 with the remainder to be advanced no later than June 30, 2020. If the total investor advances turns out to be less than $100,000, this would not constitute a breach of the agreement, rather the 1.00% rate would be adjusted on a pro-rata basis. On April 22, 2020 the Company entered into another similar arrangement with the (first May 9, 2019) investor above whereby the investor would advance up to $100,000 in exchange for a perpetual 1.00% rate Payment on the Company’s quarterly Revenues. At May 31, 2020 the investor has fully funded this commitment. On July 1, 2020 the Company entered into a similar agreement with the first investor whereby the investor would pay up to $800,000 in exchange for a perpetual 2.75% rate payment (Payment) on the Company’s reported quarterly revenue. These Payments are to be made 90 days after the fiscal quarter with the first payment being due no later than May 31, 2021. If the Payments would deplete RAD’s available cash by more than 20%, the payment may be deferred. The investor had agreed to pay $100,000 per month over an 8-month period with the first payment due July 2020 and the final payment no later than February 28, 2021. As at August 31, 2020 the investor had fully funded the $800,000 commitment. On August 27, 2020 the Company and the first investor referred to above consolidated the three separate agreements of February 1, 2019 for $900,000, November 18, 2019 for $225,000 and July 1, 2020 for $800,000 into a new agreement for a total of $1,925,000. This new agreement is for similar terms as the above agreements save for the following: the rate payment is revised to 14.25% payable on revenues commencing the quarter ended August 31, 2020 and the Payments are secured by the assets of the Company. This interest may be secured by UCC filing but is subordinated to equipment financing on the products the Company leases to its customers. In summary of all agreements mentioned above if in the event that at least 10% of the assets of the Company are sold by the Company, the investors would be entitled to the fair market value (FMV) of all future Payments associated with the assets sold as determined by an independent valuator to be chosen by the investors. The FMV cannot exceed 43.77% of the total asset disposition price defined as the total price paid for the assets plus all future Payments associated with the assets sold. In the event that the common or preferred shares are sold by the Company to a third party as to effect a change in control, then the investors must be paid the FMV of all future Payments in one lump payment. The FMV cannot exceed 43.77% of the share disposition price defined as the total price the third party paid for the shares plus the total value of all future Payments. As of March 1, 2021 as a result of the amendment with the first investor noted below, this aggregate asset disposition % was reduced from 43.77 % to 33.77%. On March 1, 2021 the first investor referred to above whose aggregate investment is $1,925,000 revised his agreements as follows: 1) The rate payment was reduced from 14.25 % to 9.65 % 2) The asset disposition % (see below) was reduced from 31 % to 21% In consideration for the above changes, the investor received 40 Series F Convertible Preferred Stock and a warrant to purchase 367 shares of its Series F Convertible Preferred Stock with a five-year term and an exercise price of $1.00. During the three months ended May31, 2021 the warrant holder exercised warrants to acquire 38 shares of Series F Convertible Preferred Stock. The company attributed a fair value based on recent transactions for the Series F Preferred stock and warrants of $33,015,214 and recorded a loss on settlement of debt with a corresponding adjustment to paid in capital. The Company retains total involvement in the generation of cash flows from these revenue streams that form the basis of the payments to be made to the investors under this agreement. Because of this, the Company has determined that the agreements constitute debt agreements. As of May 31, 2021, the Company has not yet completed its assessment of the likely cash flows under these agreements, and thus, has not yet determined the effective interest rate under these agreements. The Company expects to have completed its analysis of the expected cash flows prior to the filing of the year end February 28, 2022 filing. As of May 31, 2021, and February 28, 2021, the balances under these agreements were $2,525,000 and $2,525,000, respectively. For the three months ended May 31, 2021, the Company has received $0 related to the deferred payment obligation as the balance remains $2,525,000 at May 31, 2021. For the year ended February 28, 2021, $966,000 has been paid to the Company bringing the balance to $2,525,000 at February 28, 2021. The Payments first become payable on June 30, 2019 (unless otherwise indicated) based on the quarterly Revenues for the quarter ended May 31, 2019 and accrue every quarter thereafter. As of May 31, 2021, the Company has accrued $223,015 in Payments (February 28, 2021 -$91,857). No amounts have been recorded to date as interest, as the amounts are immaterial.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	May 31, 2021
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	8. CONVERTIBLE NOTES PAYABLE Convertible notes payable consisted of the following: Balance Balance Interest Conversion May 31, February 28, Issued Maturity Rate Rate per Share 2021 2021 July 18, 2016 July 18, 2017* 10% $0.003 (2) 3,500 3,500 December 31, 2016 December 31, 2020 8% 35% discount (1) — 65,000 January 19, 2021 January 19, 2022 12% $0.04 275,000 275,000 January 27,2021 January 27, 2022 10% $0.10 (3) 550,000 550,000 828,500 893,500 Less: current portion of convertible notes payable (828,500 ) (893,500 ) Less: discount on noncurrent convertible notes payable — — Noncurrent convertible notes payable, net of discount $ — $ — Current portion of convertible notes payable $ 828,500 $ 893,500 Less: discount on current portion of convertible notes payable (616,145 ) (697,276 ) Current portion of convertible notes payable, net of discount $ 212,355 $ 196,224 * The indicated note was in default as of May 31, 2021. Default interest rate 22% (1) The notes are convertible at a discount (as indicated) to the average market price and are accounted for and evaluated under ASC 480 as discussed in Note 3. (2) The conversion price is not subject to adjustment from forward or reverse stock splits. (3) The per share conversion price into which Principal Amount and interest (including any Default Interest) under this Note shall be convertible into shares of Common Stock hereunder (the “Conversion Price”) shall be equal to $0.10 per share (the “Fixed Conversion Price”); provided, however, provided, further During both the three months ended May 31, 2021 and 2020, the Company incurred original issue discounts of $0, and debt discounts from derivative liabilities of $0 related to new convertible notes payable. During the three months ended May 31, 2021 and 2020, the Company recognized interest expense related to the amortization of debt discount of $81,131 and $72,029, respectively. All the notes above are unsecured. As of May 31, 2021 and February 28, 2021, the Company had total accrued interest payable of $60,872 and $49,764, respectively, all of which is classified as current. During the three months ended May 31, 2021, the Company also had the following convertible note activity: ● The company settled convertible notes of $65,000 and accrued interest $22,525 for a cash payment of $93,984. A loss on settlement of debt of $6,459 was recorded.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	May 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	9. RELATED PARTY TRANSACTIONS For the three months ended May 31, 2021, the Company repaid net advances of $121,147 from its loan payable-related party. For the three months ended May 31, 2020 the Company repaid net advances of $21,726. At May 31, 2021, the loan payable-related party was $885,417 and $904,806 at February 28, 2021. Included in the balance due to the related party at May 31, 2021 is $843,323 of deferred salary and interest, $702,000 of which bears interest at 12%. At February 28, 2021, included in the balance due to the related party is $883,710 of deferred salary and interest, $642,000 of which bears interest at 12%. The accrued interest included in loan at May 31, 2021 and May 31, 2020 was $138,858 and $50,730, respectively. During the three months ended May 31, 2021 and 2020, the Company was charged $478,951 and $50,695, respectively for consulting fees for research and development to a company partially owned by a principal shareholder during the three months ended May 31, 2021 and another company fully owned by a principal shareholder during the three months ended May 31, 2020.

OTHER DEBT - VEHICLE LOAN

OTHER DEBT - VEHICLE LOAN	3 Months Ended
	May 31, 2021
Other Debt - Vehicle Loan
OTHER DEBT - VEHICLE LOAN	10. OTHER DEBT – VEHICLE LOAN In December 2016, RAD entered into a vehicle loan for $47,704 secured by the vehicle. The loan is repayable over 5 years maturing November 9, 2021, and repayable $1,019 per month including interest and principal. In November 2017, RAD entered into another vehicle loan secured by the vehicle for $47,661. The loan is repayable over 5 years, maturing October 24, 2022 and repayable at $923 per month including interest and principal. The principal repayments made were $0 for both the year ended February 28, 2021 and February 29, 2020. Regarding the second vehicle loan, the vehicle was returned at the end of fiscal 2019 and the car was subsequently sold by the lender for proceeds of $21,907 which went to reduce the outstanding balance of the loan. A loss of $3,257 was recorded as well. A balance of $21,578 remains on this vehicle loan at both February 28, 2021 and February 29, 2020. For the first vehicle loan, the vehicle was retired in 2020, the proceeds of the disposal of $18,766 was applied against the balance of the loan with a $5,515 gain on the remaining asset value of $13,251. A balance of $16,944 remains on this vehicle loan at both February 28, 2021 and February 29, 2020. The remaining total balances of the amounts owed on the vehicle loans were $38,522 and $38,522 as of May 31, 2021 and February 28, 2021, respectively, of which all were classified as current.

LOANS PAYABLE

LOANS PAYABLE	3 Months Ended
	May 31, 2021
Loans Payable [Abstract]
LOANS PAYABLE	11. LOANS PAYABLE Loans payable at May 31, 2021 consisted of the following: Annual Date Maturity Description Principal Interest Rate June 11, 2018 June 11, 2019 Promissory note (3) $ 48,000 25% * August 10, 2018 September 1, 2018 Promissory note (4) — 25% * August 16, 2018 August 16, 2019 Promissory note (1) 12,624 25% * August 16, 2018 October 1, 2018 Promissory note (4) — 25% * October 11, 2018 October 11, 2019 Promissory note (7) 17,000 20% * January 31, 2019 June 30, 2019 Promissory note (2) 78,432 15% * January 24, 2019 January 24, 2021 Loan (8) 194,803 11% * May 9, 2019 June 30, 2019 Promissory note (5) 7,850 15% * May 31, 2019 June 30, 2019 Promissory note (6) 86,567 15% * June 26, 2019 June 26, 2020 Promissory note (9) 79,104 15% * September 24, 2019 June 24, 2020 Promissory note (13) 12,000 15% * January 30, 2020 January 30, 2021 Promissory note (15) 11,000 15% * February 27, 2020 February 27, 2021 Promissory note (16) 5,000 15% * April 16, 2020 April 16, 2021 Promissory note (17) 13,000 15% May 12, 2020 May 12, 2021 Promissory note (18) 43,500 15% May 22, 2020 May 22, 2021 Promissory note (19) 85,000 15% June 2, 2020 June 2, 2021 Promissory note (23) 62,000 15% June 9, 2020 June 9, 2021 Promissory note (24) 31,000 15% June 12, 2020 June 12, 2021 Promissory note (25) 50,000 15% June 16, 2020 June 16, 2021 Promissory note (26) 42,000 15% April 3, 2020 April 3, 2021 Promissory note (20) 27,697 20% August 13, 2020 August 13, 2021 Promissory note (22) — 20% September 8, 2020 September 8, 2021 Promissory note (27) — 20% September 15, 2020 September 15, 2022 Promissory note (28) 300,000 10% October 6, 2020 March 6, 2023 Promissory note (29) 150,000 12% November 12, 2020 November 12, 2023 Promissory note (30) 110,000 12% November 23, 2020 October 23, 2022 Promissory note (31) 65,000 15.5% November 23, 2020 November 23, 2023 Promissory note (32) 300,000 15% December 10, 2020 December 10, 2023 Promissory note (33) 82,500 12% December 10, 2020 December 10, 2023 Promissory note (34) 3,921,168 12% December 10, 2020 December 10, 2023 Promissory note (35) 3,054,338 12% December 10, 2020 December 10, 2023 Promissory note (36) 165,605 12% December 14, 2020 December 14, 2023 Promissory note (37) 310,375 12% December 14, 2020 December 14, 2023 Promissory note (38) — 12% December 30, 2020 December 30, 2023 Promissory note (39) 350,000 12% December 31, 2021 December 31, 2024 Promissory note (40) 25,000 12% December 31, 2021 December 31, 2024 Promissory note (41) 145,000 12% January 14, 2021 January 14, 2024 Promissory note (42) 550,000 12% February 22, 2021 February 22, 2022 Promissory note (43) 1,650,000 12% March 1, 2021 March 1, 2022 Promissory note (10) 6,000,000 12% March 23, 2021 March 23, 2022 Promissory note (11) 2,545,900 0% March 23, 2021 March 23, 2023 Promissory note (12) 5,000,875 0% $ 25,632,338 Less current portion of loans payable (8,453,353 ) Less discount on loans payable (7,780,664 ) Loans payable $ 9,398,321 Current portion of loans payable $ 8,453,353 Less discount on loans payable (657,136 ) Current portion of loans payable, net of discount $ 7,796,217 * Note is in default. No notice has been given by the note holder. (1) Repayable in 12 monthly instalments of $2,376 commencing September 16 ,2018 and secured by revenue earning devices having a net book value of at least $25,000. Only $12,376 has been repaid by the Company and no notices have been received. (2) The note may be pre-payable at any time. The note balance includes 33% original issue discount of $25,882. (3) Repayable in 12 monthly instalments of $4,562 commencing August 11, 2018 and secured by revenue earning devices having a net book value of at least $48,000. No repayments have been made by the Company and no notices have been received. (4) $20,000 loan repaid during the quarter ended May 31, 2021. (5) The note may be pre-payable at any time. The note balance includes 33% original issue discount of $2,590. (6) The note may be pre-payable at any time. The note balance includes 33% original issue discount of $28,567. (7) $6,000 repaid during the year ended February 29, 2020. (8) $257,000 Canadian loan. Interest payable every calendar quarter commencing June 30, 2019, if unpaid accrued interest to be paid at maturity. An additional interest amount calculated as 4% of RAD revenues from SCOT rentals for the fiscal years 2020 and 2021 shall be payable March 31, 2020 and March 31, 2021, respectively. Secured by a general security charging all of RAD’s present and after-acquired property in favor of the lender on a first priority basis subject to the following: the lender’s security in this respect shall be postponeable to security in favor of institutional financing obtained by RAD. Additional funding of $ 26,146 during the quarter ended May 31, 2021. (9) The note may be pre-payable at any time. The note balance includes 33% original issue discount of $26,104. (10) The note may be pre-payable at any time. Cash proceeds of $5,400,000 were received. The note balance of $6,000,000 includes an original issue discount of $600,0000 and was issued with a warrant to purchase 300,000,000 shares at an exercise price of $0.135 per share with a 3-year term and having a relative fair value of $4,749.005 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $4,749.005 with a corresponding adjustment to paid in capital for the relative value of the warrant. For the three months ended year ended May 31, 2021, the Company recorded amortization expense of $37,925 with an unamortized discount of $5,311,080 at May 31, 2021. (11) In exchange for 28 Series F preferred shares, the Company issued a noninterest bearing loan for $2,545,900. A fair value of the loan of $2,267,768 was determined with a debt discount off $278,132. For the three months ended year ended May 31, 2021, the Company recorded amortization expense of $52,578 with an unamortized discount $225,554 at May 31, 2021. (12) In exchange for 55 Series F preferred shares, the Company issued a noninterest bearing loan for $5,000,875. A fair value of the loan of $4,465,067 was determined with a debt discount off $538,808. For the three months ended year ended May 31, 2021, the Company recorded amortization expense of $104,226 with an unamortized discount $431,582 at May 31, 2021. (13) The note may be pre-payable at any time. The note balance includes an original issue discount of $3,000. (15) The note may be pre-payable at any time. The note balance includes an original issue discount of $2,450. (16) The note may be pre-payable at any time. The note balance includes an original issue discount of $1,200. (17) The note may be pre-payable at any time. The note balance includes an original issue discount of $3,850. (18) The note may be pre-payable at any time. The note balance includes an original issue discount of $8,000. (19) The note may be pre-payable at any time. The note balance includes an original issue discount of $15,000. (20) $ 40,000 CDN loan, both principal and interest are due at maturity, if unpaid there is a 10% penalty on unpaid balance. By consent of all parties, lender may convert balance into Class F shares at $6,739 USD per share. (21) Principal repayable in one year. Interest repayable in 10 monthly instalments of $460 commencing January 11 ,2019 and secured by revenue earning devices having a net book value of at least $186,000. $25,000 repaid during the year. Repaid in full. (22) $ 60,000 CDN loan, principal is due at maturity, interest is payable commencing the third month after the loan over the remaining 10 months. If principal or interest unpaid there is a 10% penalty on unpaid balance. By consent of all parties, lender may convert balance into Class F shares at $6,739 USD per share. Total loan of $44,183 (in $USD) and related accrued interest paid during the quarter ended May 31, 2021. (23) The note may be pre-payable at any time. The note balance includes an original issue discount of $12,000. (24) The note may be pre-payable at any time. The note balance includes an original issue discount of $6,000. (25) The note may be pre-payable at any time. The note balance includes an original issue discount of $10,000. (26) The note may be pre-payable at any time. The note balance includes an original issue discount of $7,000. (27) $ 10,000 CDN loan, principal is due at maturity, interest is payable monthly commencing the third month after the loan over the remaining 10 months. If principal or interest unpaid there is a 10% penalty on unpaid balance. By consent of all parties, lender may convert balance into Class F shares at $6,739 USD per share. Total loan of $7,381 (in $USD) and related accrued interest paid during the quarter ended May 31, 2021. (28) The note may be pre-payable at any time. The note balance includes an original issue discount of $50,000. Interest payable monthly, principal due at maturity. Secured by a general security charging all of RAD’s present and after-acquired property. (29) Principal and interest repayable in 28 monthly instalments commencing December 6, 2020, the first 6 months at $2,000 per month, the remaining 22 payments at $ 8,500 per month. Secured by revenue earning devices. (30) The note may be pre-payable at any time. The note balance includes an original issue discount of $10,000 and was issued with a warrant to purchase 70,000,000 shares at an exercise price of $0.00165 per share, with a 3-year term and having a relative fair value of $41,176 using Black-Scholes with assumptions described in Note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $41,176 with a corresponding adjustment to paid in capital. For the three months ended May 31, 2021, the Company recorded amortization expense of $2,610 with an unamortized discount of $45,719 at May 31 ,2021. (31) Principal and interest repayable in 21 monthly instalments commencing December 6, 2020 of $4,060 commencing February 21, 2021. Secured by revenue earning devices. (32) The note may be pre-payable at any time. The note balance includes an original issue discount of $25,000 and was issued with a warrant to purchase 230,000,000 shares at an exercise price of $0.00165 per share with a 3-year term and having a relative fair value of $125,814 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $125,814 with a corresponding adjustment to paid in capital for the relative value of the warrant. For the three months ended May 31, 2021, the Company recorded amortization expense of $7,245 with an unamortized discount of $136,555 at May 31 ,2021. (33) The note may be pre-payable at any time. The note balance includes an original issue discount of 7,500 and was issued with a warrant to purchase 100,000,000 shares at an exercise price of $0.002 per share with a 3-year term and having a relative fair value of $54,545 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $54,545 with a corresponding adjustment to paid in capital for the relative value of the warrant. For the three months ended May 31, 2021, the Company recorded amortization expense of $1,844 with an unamortized discount of $58,726 at May 31 ,2021. (34) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $2,683,357 in convertible notes and associated accrued interest of $1,237,811 totaling $3,921,168 was exchanged for this promissory note of $3,921,168, and a warrant to purchase 450,000,000 shares at an exercise price of $.002 per share and a three-year maturity having a relative fair value of $990,000 using Black-Scholes with assumptions described in Note 13. This note is secured by a general security charging all of the Company’s present and after-acquired property. (35) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $1,460,794 in convertible notes and associated accrued interest of $1,593,544 totaling $3,054,338 was exchanged for this promissory note of $3,054,338, and a warrant to purchase 250,000,000 shares at an exercise price of $.002 per share and a three-year maturity having a relative fair value of $550,000 using Black-Scholes with assumptions described in Note 13. This note is secured by a general security charging all of the Company’s present and after-acquired property. (36) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $103,180 in convertible notes and associated accrued interest of $62,425 totaling $165,605 was exchanged for this promissory note of $165,605, and a warrant to purchase 80,000,000 shares at an exercise price of $.002 per share and a three-year maturity having a fair value of $176,000 using Black-Scholes with assumptions described in Note 13. (37) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $235,000 in convertible notes and associated accrued interest of $75,375 totaling $310,375 was exchanged for this promissory note of $310,375, and a warrant to purchase 25,000,000 shares at an exercise price of $.002 per share and a three-year maturity having a fair value of $182,500 using Black-Scholes with assumptions described in Note 13. (38) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $100,000 in convertible notes and associated accrued interest of $37,589 totaling $137,589 was exchanged for this promissory note of $192,625. Loan fully repaid at May 31,2021. (39) The note may be pre-payable at any time. The note balance includes an original issue discount of $35,000 and was issued with a warrant to purchase 50,000,000 shares at an exercise price of $0.025 per share with a 3-year term and having a relative fair value of $271,250 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values , a debt discount of $271,250 with a corresponding adjustment to paid in capital for the relative fair value of the warrant. For the three months ended May 31, 2021, the Company recorded amortization expense of $4,275 with an unamortized discount of $299,855 at May 31 ,2021. (40) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $9,200 in convertible notes and associated accrued interest of $6,944 totaling $16,144 was exchanged for this promissory note of $25,000. This note is secured by a general security charging all of the Company’s present and after-acquired property. (41) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $79,500 in convertible notes and associated accrued interest of $28,925 totaling $108,425was exchanged for this promissory note of $145,000. This note is secured by a general security charging all of the Company’s present and after-acquired property. (42) The note may be pre-payable at any time. The note balance includes an original issue discount of $50,000 and was issued with a warrant to purchase 50,000,000 shares at an exercise price of $0.025 per share with a 3-year term and having a relative fair value of $380,174 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $380,174 with a corresponding adjustment to paid in capital. For the three months ended May 31, 2021, the Company recorded amortization expense of $10,579 with an unamortized discount of $414,877 at May 31 ,2021. (43) The note may be pre-payable at any time. The note balance includes an original issue discount of $150,000 and was issued with a warrant to purchase 100,000,000 shares at an exercise price of $0.135 per share with a 3-year term and having a relative fair value of $1,342,857 using Black-Scholes with assumptions described in note 13. The discount and warrant are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $1,342,857 with a corresponding adjustment to paid in capital for the relative fair value of the warrant. For the three months ended May 31, 2021, the Company recorded amortization expense of $11,556 with an unamortized discount of $1,481,022 at May 31 ,2021.

DERIVATIVE LIABILITES

DERIVATIVE LIABILITES	3 Months Ended
	May 31, 2021
Derivative Liability [Abstract]
DERIVATIVE LIABILITES	12. DERIVATIVE LIABILITIES As of May 31, 2021, the Company revalued the fair value of all of the Company’s derivative liabilities associated with the conversion features on the convertible notes payable and determined that it had a total derivative liability of $215,237. The Company estimated the fair value of the derivative liabilities using the multinomial lattice model using the following key assumptions during the three months ended May 31, 2021: Strike price $0.0660 - $0.0632 Fair value of Company common stock $0.138 - $0.0013 Dividend yield 0.00% Expected volatility 282.4% - 175.5% Risk free interest rate 0.12% - 0.07% Expected term (years) 0.64 - 0.13 During the three months ended May 31, 2021, and 2020, the Company released $0 and $167,498, respectively, of the Company’s derivative liability to equity due to the conversions of principal and interest on the associated notes. The changes in the derivative liabilities (Level 3 financial instruments) measured at fair value on a recurring basis for the three months ended May 31, 2021 were as follows: Balance as of February 28, 2021 $ 444,466 Reduction of derivative liability due to debt settlement (49,790 ) Change in fair value of derivative liabilities (179,439 ) Balance as of May 31, 2021 $ 215,237

SHAREHOLDERS' EQUITY (DEFICIT)

SHAREHOLDERS' EQUITY (DEFICIT)	3 Months Ended
	May 31, 2021
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY (DEFICIT)	13. STOCKHOLDERS’ EQUITY (DEFICIT) Summary or Preferred Stock Activity Series F Preferred Stock During the three months ended May 31, 2021 Series F shareholders had the following activity: - 40 Series C Preferred Shares and a warrant to purchase 367 Series F Preferred Shares with a five-year term and an exercise price of $1.00 were issued to an investor in exchange for amending their deferred variable payment obligation agreement as disclosed in Note 7. The company attributed a fair value based on recent transactions for the Series F Preferred stock and warrants of $33,015,214 and recorded a loss on settlement of debt with a corresponding adjustment to paid in capital. - The warrant holder exercised warrant to acquire 38 Series F Preferred Shares. - The shareholder converted 78 Series F Preferred Shares into 316,345,908 common shares. - Two Series F Preferred shareholders exchanged 83 Series F Preferred Shares for two promissory notes as disclosed in point (11) and (12) in Note 11. The notes are non -interest bearing, have a one-year maturity and total $7,546,775. Summary of Preferred Stock Warrant Activity Number of Series C Preferred Warrants Weighted Average Exercise Price Weighted Average Remaining Years Outstanding at March 1, 2021 — — — Issued 367 $1.00 5.00 Exercised (38) 1.00 5.00 Forfeited and cancelled — — — Outstanding at May 31, 2021 329 $1.00 4.75 Summary of Common Stock Activity During the three months ended May 31, 2021 common shareholders had the following activity: - A Series C Preferred shareholder converted 78 Series F Preferred Shares for 316,345,998 common shares. Summary of Common Stock Warrant Activity Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Years Outstanding at March 1, 2021 619,523,492 $0.0295 2.81 Issued — — — Exercised — — — Forfeited and cancelled — — — Outstanding at May 31, 2021 619,523,492 $0.0295 2.55 For the three months ended May 31, 2021 and May 31, 2020, the Company recorded a total of $0 and $0, respectively, to stock-based compensation for options and warrants with a corresponding adjustment to additional paid-in capital. Summary of Common Stock Option Activity On April 9, 2021 entered into an Employment Agreement with Chief Executive Officer, Steven Reinharz with three year term under the following terms whereby stock option awards will be granted if certain conditions are met : - A stock option award (option 1) will be granted to the employee to purchase 10,000,000 shares at an exercise price of $ $0.15 per share if the trading share price of the Company reaches an average of $0.30 per share for ten days over a 30 day trading period. - A stock option award (option 2) will be granted to the employee to purchase 30,000,000 shares at an exercise price of $ $0.25 per share if the trading share price of the Company reaches an average of $0.50 per share for ten days over a 30 day trading period. The fair value these two awards using a Monte Carlo method was $69,350 with a charge to stock based compensation and a corresponding charge to paid in capital. On April 14, 2021, the Shareholders of Series E Preferred Stock and the Board of Directors of our Company (“Board”) approved and adopted the 2021 Incentive Stock Plan (the “2021 Plan”). The purpose of the 2021 Plan is to promote the success of the Company by authorizing incentive awards to retain Directors, executives, selected Employees and Consultants, and reward participants for making major contributions to the success of the Company. The 2021 Plan authorizes the granting of stock options, restricted stock, restricted stock units, stock appreciation rights and stock awards. A total of five million (5,000,000) shares of common stock may be issued under the 2021 Plan. All awards under the 2021 Plan, whether vested or unvested, are subject to the terms of any recoupment, clawback or similar policy of the Company in effect from time to time, as well as any similar provisions of applicable law, which could in certain circumstances require repayment or forfeiture of awards or any shares of stock or other cash or property received with respect to the awards, including any value received from a disposition of the shares acquired upon payment of the awards. The 2021 Plan will be administered by the Board or any Committee authorized by the Board, if applicable, which will have the sole authority to, among other things: construe and interpret the 2021 Plan; make rules and regulations relating to the administration of the 2021 Plan; select participants; and establish the terms and conditions of awards, all in accordance with the terms of the 2021 Plan. The 2021 Plan will remain in effect until April 14, 2031, unless sooner terminated by the Board. Termination will not affect awards then outstanding.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	May 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	14. COMMITMENTS AND CONTINGENCIES Litigation Occasionally, the Company may be involved in claims and legal proceedings arising from the ordinary course of its business. The Company records a provision for a liability when it believes that is both probable that a liability has been incurred, and the amount can be reasonably estimated. If these estimates and assumptions change or prove to be incorrect, it could have a material impact on the Company’s condensed consolidated financial statements. Contingencies are inherently unpredictable, and the assessments of the value can involve a series of complex judgments about future events and can rely heavily on estimates and assumptions. In March 2021, the Company settled with former landlords for $30,000. The Company had accrued $62,552 at February 28, 2021. A gain on settlement of debt of $32,552 was recorded. In April 2019 the principals of WeSecure filed a lawsuit against the Company in California Superior Court seeking a total of $199,358 plus attorney’s fees and damages. The total included claims for the non-payment of a balance from the sale of WeSecure assets to the Company, unpaid consulting fees payable to the two principals of WeSecure, and labor code violations. In June 2019, the parties settled all claims for $180,000, payable in 14 monthly installments, and a full release. The $122,000 balance owing at February 28, 2021 was paid in full on March 17, 2021. The related legal costs are expensed as incurred. Operating Lease On December 18, 2020, the Company entered into a 15-month lease agreement for office space at 18009 Sky Park Circle Suite E, Irvine CA, 92614, commencing on December 18, 2020 through to March 31, 2022 with a minimum base rent of $3,859 per month. The Company paid a security deposit of $3,859. On March 10, 2021, the Company entered into a 10 year lease agreement for q manufacturing facility at 10800 Galaxie Avenue, Ferndale, Michigan, 48220, commencing on May 1, 2021 through to April 30, 2031 with a minimum base rent of $15,880 per month. The base rent increase by 3% per annum commencing May 1, 2024. The Company paid a security deposit of $15,880. The Company’s leases are accounted for as operating leases. Rent expense and operating lease cost are recorded over the lease terms on a straight-line basis. Rent expense and operating lease cost was $30,064 for the three months May 31, 2021 and $3,000 for the three months May 31, 2020. Maturity of Lease Liabilities Operating May 31, 2022 $ 246,148 May 31, 2023 207,558 May 31, 2024 207,558 May 31, 2025 207,558 May 31, 2026 207,558 May 31, 2027 and after 1,020,494 Total lease payments 2,096,874 Less: Interest (789,973 ) Present value of lease liabilities $ 1,306,901 Convertible Notes Payable Certain convertible notes payable carry conditions whereby in the event of ant default of any condition the Company would be subject to certain financial penalties. Penalties earned through May 31, 2021 have been recorded in these financial statements.

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	3 Months Ended
	May 31, 2021
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	15. EARNINGS (LOSS) PER SHARE The net income (loss) per common share amounts were determined as follows: For the Year Ended May 31, 2021 May 31, 2020 Numerator: Net income (loss) available to common shareholders $ (35,904,918 ) $ 1,975,276 Effect of common stock equivalents Add: interest expense on convertible debt 24,954 411,149 Add (less) loss (gain) on change of derivative liabilities (179,439 ) (2,843,491 ) Net income (loss) adjusted for common stock equivalents (36,059,403 ) (457,066 ) Denominator: Weighted average shares – basic 3,489,517,478 1,537,353 Net income (loss) per share – basic $ (0.01 ) $ 1.28 Dilutive effect of common stock equivalents: Convertible notes and accrued interest — 565,423,796 Preferred shares — 22,379,321 Warrants — — — 587,803,117 Denominator: Weighted average shares – diluted 3,489,517,478 589,340,470 Net income (loss) per share – diluted $ (0.01 ) $ (0.00 ) The anti-dilutive shares of common stock equivalents for the three months ended May 31, 2021 and 2020 were as follows: For the Year Ended May 31, 2021 May 31, 2020 Convertible notes and accrued interest 14,072,341 — Convertible Class F Preferred Shares 12,232,916,443 — Stock options and warrants 659,523,492 2,043 Total 12,906,512,276 2,043

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	May 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	16. SUBSEQUENT EVENTS Subsequent to May 31, 2021 through to July 12, 2021: - warrant holder exercised a warrant to acquire 11,000,000 common shares through cashless exercise yielding 9,975,508 shares. - The promissory note holders denoted (11) and (12) in Note 11 exchanged $7,546,775 I in promissory notes for 116,104,232 common shares having a fair value of $7,062,620 at the time of conversion. - On June 22, 2021, Mr. Garett Parsons submitted his resignation as a director of our Company effective as of June 22, 2021 as a result of personal reasons. In connection with the resignation of Mr. Parsons, the Company and Mr. Parsons entered into a resignation letter agreement. Pursuant to the terms of this letter, Mr. Parsons will receive, among other things, a lump sum payment equal to $265,700 due and payable which was paid in June 2021. This amount was accrued for at May 31, 2021.Furthermore, on July 6, 2021, Mr. Parsons surrendered his 1,000,000 Class E preferred shares for cancellation by the Company as part of his resignation. - On July 12, 2021, the former director agreed to surrender his remaining 184 Series F preferred shares in exchange for a note payable from the Company of $4,000,160 bearing interest at 7% per annum with a 5 year term, maturing July 12, 2026. - On July 12, 2021 the Company and CEO amended the April 9, 2021 Employment Agreement effective July 1, 2021 whereby the following objectives and awards were added to the two existing ones: Objective #3 Sales in any fiscal quarter exceed the total sales in fiscal year 2021 for the first time. Award #3 Five hundred (500) shares of Series G preferred stock. Objective #4 One hundred fifty (150) devices are deployed in the marketplace. Award #4 Two hundred fifty (250) shares of Series G preferred stock. Objective #5 Year-to-date sales at any point in fiscal year 2022 exceed One Million Dollars ($1,000,000). Award #5 Two hundred fifty (250) shares of Series G preferred stock. Objective #6 The price per share of common stock has increased to and maintains a price of Ten Cents ($0.10) or more for ten (10) days in a thirty (30) day period. Award #6 Two hundred fifty (250) shares of Series G preferred stock. Objective #7 The price per share of common stock has increased to and maintains a price of Twenty Cents ($0.20) or more for ten (10) days in a thirty(30) day period. Award #7 Five hundred (500) shares of Series G preferred stock. Objective #8 The RAD 3.0 products are launched into the marketplace by November 30, 2022. Award #8 Five hundred (500) shares of Series G preferred stock. Objective #9 RAD receives an order for fifty (50) units from a single customer. Award #9 Five hundred (500) shares of Series G preferred stock.

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	3 Months Ended
	May 31, 2021
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) and in conformity with the condensing instructions on Form 10-Q and Rule 8-03 of Regulation S-X and the related rules and regulations of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited financial statements and notes thereto in the Company’s latest Annual Report filed with the SEC on Form 10-K as filed on June 1, 2021. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Robotic Assistance Devices, Inc., On the Move Experience, LLC and OMV Transports, LLC. All significant intercompany accounts and transactions have been eliminated in consolidation. The unaudited consolidated financial statements reflect all adjustments, consisting of normal recurring accruals, which are, in the opinion of management, necessary for a fair presentation of such statements. The results of operations for the three months ended May 31, 2021 are not necessarily indicative of the results that may be expected for the entire year.
Use of Estimates	Use of Estimates In order to prepare financial statements in conformity with accounting principles generally accepted in the United States, management must make estimates, judgements and assumptions that affect the amounts reported in the financial statements and determine whether contingent assets and liabilities, if any, are disclosed in the financial statements. The ultimate resolution of issues requiring these estimates and assumptions could differ significantly from resolution currently anticipated by management and on which the financial statements are based. The most significant estimates included in these consolidated financial statements are those associated with the assumptions used to value preferred stock and derivative liabilities.
Cash	Cash The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents consist of cash on deposit with banks and money market instruments. The Company places its cash and cash equivalents with high-quality, U.S. financial institutions and, to date has not experienced losses on any of its balances.
Accounts Receivable	Accounts Receivable Accounts receivable are comprised of balances due from customers, net of estimated allowances for uncollectible accounts. In determining collectability, historical trends are evaluated, and specific customer issues are reviewed on a periodic basis to arrive at appropriate allowances. There was an allowance of $24,868 provided as of May 31, 2021 and February 28, 2021.
Device Parts Inventory	Device Parts Inventory Device parts inventory is stated at the lower of cost or net realizable value using the weighted average cost method. The Company records a valuation reserve for obsolete and slow-moving inventory, relying principally on specific identification of such inventory. The Company uses these device parts in the assembly of revenue earning devices (and demo devices) as well as research and development. Depending on use, the Company will transfer the parts to the corresponding asset or expense if used in research and development. A charge to income is taken when factors that would result in a need for an increase in the valuation, such as excess or obsolete inventory, are noted. As of both May 31, 2021 and February 28, 2021 there was no valuation reserve.
Revenue Earning Devices	Revenue Earning Devices Revenue earning devices are stated at cost. Depreciation is provided on a straight-line basis over the estimated useful life of 48 months. The Company continually evaluates revenue earning devices to determine whether events or changes in circumstances have occurred that may warrant revision of the estimated useful life or whether the devices should be evaluated for possible impairment. The Company uses a combination of the undiscounted cash flows and market approaches in assessing whether an asset has been impaired. The Company measures impairment losses based upon the amount by which the carrying amount of the asset exceeds the fair value.
Fixed Assets	Fixed Assets Fixed assets are stated at cost. Depreciation is provided on the straight-line method based on the estimated useful lives of the respective assets which range from three to five years. Major repairs or improvements are capitalized. Minor replacements and maintenance and repairs which do not improve or extend asset lives are expensed currently. Computer equipment 3 years Office equipment 4 years Demo Devices 4 years Vehicles 3 years Leasehold improvements 5 years, the life of the lease The Company periodically evaluates the fair value of fixed assets whenever events or changes in circumstances indicate that its carrying amounts may not be recoverable. Upon retirement or other disposition of fixed assets, the cost and related accumulated depreciation are removed from the accounts and the resulting gain or loss, if any, is recognized in income.
Research and Development	Research and Development Research and development costs are expensed in the period they are incurred in accordance with ASC 730, Research and Development
Contingencies	Contingencies Occasionally, the Company may be involved in claims and legal proceedings arising from the ordinary course of its business. The Company records a provision for a liability when it believes that it is both probable that a liability has been incurred, and the amount can be reasonably estimated. If these estimates and assumptions change or prove to be incorrect, it could have a material impact on the Company’s consolidated financial statements. Contingencies are inherently unpredictable, and the assessments of the value can involve a series of complex judgments about future events and can rely heavily on estimates and assumptions.
Sales of Future Revenues	Sales of Future Revenues The Company has entered into transactions, as more fully described in footnote 7, in which it has received funding from investors in exchange for which it will make payments to those investors based on the level of sales of certain revenue categories, generally based on a percentage of sales for those certain revenues. The Company determines whether these agreements constitute sales of future revenues or are in substance debt based on the facts and circumstances of each agreement, with the following primary criteria determinative of whether the agreement constitutes a sale of future revenues or debt: ● Does the agreement purport, in substance, to be a sale ● Does the Company have continuing involvement in the generation of cash flows due the investor ● Is the transaction cancellable by either party through payment of a lump sum or other transfer of assets ● Is the investors rate of return is implicitly limited by the terms of the agreement ● Does the Company’s revenue for a reporting period underlying the agreement have only a minimal impact on the investor’s rate of return ● Does the investor have recourse relating to payments due In the event a transaction is determined to be a sale of future revenues, it is recorded as deferred revenue and amortized using the sum-of-the-revenue method. In the event a transaction is determined to be debt, it is recorded as debt and amortized using the effective interest method. As of the date of these financial statements, the Company has determined that all such agreements are debt.
Revenue Recognition	Revenue Recognition ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” Revenue Recognition (Topic 605)
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized when items of income and expense are recognized in the financial statements in different periods than when recognized in the tax return. Deferred tax assets arise when expenses are recognized in the financial statements before the tax returns or when income items are recognized in the tax return prior to the financial statements. Deferred tax assets also arise when operating losses or tax credits are available to offset tax payments due in future years. Deferred tax liabilities arise when income items are recognized in the financial statements before the tax returns or when expenses are recognized in the tax return prior to the financial statements. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
Leases	Leases Lease agreements are evaluated to determine if they are sales/finance leases meeting any of the following criteria at inception: (a) transfer of ownership of the underlying asset; (b) purchase option that is reasonably certain of being exercised; (c) the lease term is greater than a major part of the remaining estimated economic life of the underlying asset; or (d) if the present value of the sum of lease payments and any residual value guaranteed by the lessee that has not already been included in lease payments in accordance with ASC 842-10-30-5(f) equals or exceeds substantially all of the fair value of the underlying asset. If at its inception, a lease meets any of the four lease criteria above, the lease is classified by the Company as a sales/finance; and if none of the four criteria are met, the lease is classified by the Company as an operating lease. Operating lease payments are recognized as an expense in the income statement on a straight-line basis over the lease term, whereby an equal amount of rent expense is attributed to each period during the term of the lease, regardless of when actual payments are made. This generally results in rent expense in excess of cash payments during the early years of a lease and rent expense less than cash payments in the later years. The difference between rent expense recognized and actual rental payments is recorded as deferred rent and included in liabilities.
Distinguishing Liabilities from Equity	Distinguishing Liabilities from Equity The Company relies on the guidance provided by ASC Topic 480, Distinguishing Liabilities from Equity Once the Company determines that a financial instrument should not be classified as a liability, the Company determines whether the financial instrument should be presented between the liability section and the equity section of the balance sheet (“temporary equity”). The Company will determine temporary equity classification if the redemption of the financial instrument is outside the control of the Company (i.e. at the option of the holder). Otherwise, the Company accounts for the financial instrument as permanent equity. Our CEO and Chairman holds sufficient shares of the Company’s voting preferred stock that give sufficient voting rights under the articles of incorporation and bylaws of the Company such that the CEO and Chairman can at any time unilaterally vote to increase the number of authorized shares of common stock of the Company, without the need to call a general meeting of common shareholders of the Company. Initial Measurement The Company records its financial instruments classified as liability, temporary equity or permanent equity at issuance at the fair value, or cash received. Subsequent Measurement – Financial Instruments Classified as Liabilities The Company records the fair value of its financial instruments classified as liabilities at each subsequent measurement date. The changes in fair value of its financial instruments classified as liabilities are recorded as other income (expenses).
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC Topic 820, Fair Value Measurements and Disclosures ASC Topic 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy under ASC Topic 820 are described as follows: ● Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities that are accessible at the measurement date. ● Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 – Inputs that are unobservable for the asset or liability. Measured on a Recurring Basis The following table presents information about our liabilities measured at fair value on a recurring basis, aggregated by the level in the fair value hierarchy within which those measurements fell: Amount at Fair Value Measurement Using Fair Value Level 1 Level 2 Level 3 May 31, 2021 Liabilities Derivative liability – conversion features pursuant to convertible notes payable $ 215,237 $ — $ — $ 215,237 February 28, 2021 Liabilities Derivative liability – conversion features pursuant to convertible notes payable $ 444,466 $ — $ — $ 444,466 See Note 12 for specific inputs used in the multinomial lattice model used in determining fair value. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid expenses and advances, accounts payable and accrued expenses, approximate their fair values because of the short maturity of these instruments.
Earnings (Loss) per Share	Earnings (Loss) per Share Basic earnings (loss) per share (“EPS”) is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS give effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used to determine the number of shares assumed to be purchased from the exercise of stock options and/or warrants. Diluted EPS excluded all dilutive potential shares if their effect is anti-dilutive. Basic loss per common share is computed based on the weighted average number of shares outstanding during the period. Diluted loss per share is computed in a manner similar to the basic loss per share, except the weighted-average number of shares outstanding is increased to include all common shares, including those with the potential to be issued by virtue of convertible debt and other such convertible instruments. Diluted loss per share contemplates a complete conversion to common shares of all convertible instruments only if they are dilutive in nature with regards to earnings per share.
Recently Adopted Accounting Pronouncements	Recently Issued Accounting Pronouncements Accounting for Income Taxes In December 2019, the FASB issued a new standard to simplify the accounting for income taxes. The guidance eliminates certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences related to changes in ownership of equity method investments and foreign subsidiaries. The guidance also simplifies aspects of accounting for franchise taxes and enacted changes in tax laws or rates, and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. The standard will be effective for us beginning July 1, 2021, with early adoption permitted. The Company does not expect any material impact of this standard in our consolidated financial statements, including accounting policies, processes, and systems. Recently Adopted Accounting Pronouncements In September 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses

ACCOUNTING POLICIES (Tables)

ACCOUNTING POLICIES (Tables)	3 Months Ended
	May 31, 2021
Accounting Policies [Abstract]
Schedule of fixed assets lives	Major repairs or improvements are capitalized. Minor replacements and maintenance and repairs which do not improve or extend asset lives are expensed currently. Computer equipment 3 years Office equipment 4 years Demo Devices 4 years Vehicles 3 years Leasehold improvements 5 years, the life of the lease
Schedule of measured on a recurring basis	The following table presents information about our liabilities measured at fair value on a recurring basis, aggregated by the level in the fair value hierarchy within which those measurements fell: Amount at Fair Value Measurement Using Fair Value Level 1 Level 2 Level 3 May 31, 2021 Liabilities Derivative liability – conversion features pursuant to convertible notes payable $ 215,237 $ — $ — $ 215,237 February 28, 2021 Liabilities Derivative liability – conversion features pursuant to convertible notes payable $ 444,466 $ — $ — $ 444,466

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	3 Months Ended
	May 31, 2021
Revenue from Contract with Customer [Abstract]
Schedule of revenue from contracts with customers	The following table presents revenues from contracts with customers disaggregated by product/service: Three Months Ended Three Months Ended Device rental activities $ 125,992 $ 60,321 Direct sales of goods and services* 434,342 3,000 $ 560,334 $ 63,321

REVENUE EARNING DEVICES (Tables

REVENUE EARNING DEVICES (Tables)	3 Months Ended
	May 31, 2021
Revenue Earning Devices
Schedule of revenue earning devices	Revenue earning devices consisted of the following: May 31, 2021 February 28, 2021 Revenue earning devices $ 566,924 $ 500,173 Less: Accumulated depreciation (259,464 ) (226,459 ) $ 307,460 $ 273,714

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	3 Months Ended
	May 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of fixed assets	Fixed assets consisted of the following: May 31, 2021 February 28, 2021 Automobile $ 70,896 $ 70,896 Demo devices 3,670 3,670 Computer equipment 36,742 23,399 Office equipment 6,162 4,142 117,470 102,107 Less: Accumulated depreciation (71,751 ) (67,113 ) $ 45,719 $ 34,994

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	May 31, 2021
Debt Disclosure [Abstract]
Schedule of convertible notes payable	Convertible notes payable consisted of the following: Balance Balance Interest Conversion May 31, February 28, Issued Maturity Rate Rate per Share 2021 2021 July 18, 2016 July 18, 2017* 10% $0.003 (2) 3,500 3,500 December 31, 2016 December 31, 2020 8% 35% discount (1) — 65,000 January 19, 2021 January 19, 2022 12% $0.04 275,000 275,000 January 27,2021 January 27, 2022 10% $0.10 (3) 550,000 550,000 828,500 893,500 Less: current portion of convertible notes payable (828,500 ) (893,500 ) Less: discount on noncurrent convertible notes payable — — Noncurrent convertible notes payable, net of discount $ — $ — Current portion of convertible notes payable $ 828,500 $ 893,500 Less: discount on current portion of convertible notes payable (616,145 ) (697,276 ) Current portion of convertible notes payable, net of discount $ 212,355 $ 196,224 * The indicated note was in default as of May 31, 2021. Default interest rate 22% (1) The notes are convertible at a discount (as indicated) to the average market price and are accounted for and evaluated under ASC 480 as discussed in Note 3. (2) The conversion price is not subject to adjustment from forward or reverse stock splits. (3) The per share conversion price into which Principal Amount and interest (including any Default Interest) under this Note shall be convertible into shares of Common Stock hereunder (the “Conversion Price”) shall be equal to $0.10 per share (the “Fixed Conversion Price”); provided, however, provided, further

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	3 Months Ended
	May 31, 2021
Loans Payable [Abstract]
Schedule of loans payable	Loans payable at May 31, 2021 consisted of the following: Annual Date Maturity Description Principal Interest Rate June 11, 2018 June 11, 2019 Promissory note (3) $ 48,000 25% * August 10, 2018 September 1, 2018 Promissory note (4) — 25% * August 16, 2018 August 16, 2019 Promissory note (1) 12,624 25% * August 16, 2018 October 1, 2018 Promissory note (4) — 25% * October 11, 2018 October 11, 2019 Promissory note (7) 17,000 20% * January 31, 2019 June 30, 2019 Promissory note (2) 78,432 15% * January 24, 2019 January 24, 2021 Loan (8) 194,803 11% * May 9, 2019 June 30, 2019 Promissory note (5) 7,850 15% * May 31, 2019 June 30, 2019 Promissory note (6) 86,567 15% * June 26, 2019 June 26, 2020 Promissory note (9) 79,104 15% * September 24, 2019 June 24, 2020 Promissory note (13) 12,000 15% * January 30, 2020 January 30, 2021 Promissory note (15) 11,000 15% * February 27, 2020 February 27, 2021 Promissory note (16) 5,000 15% * April 16, 2020 April 16, 2021 Promissory note (17) 13,000 15% May 12, 2020 May 12, 2021 Promissory note (18) 43,500 15% May 22, 2020 May 22, 2021 Promissory note (19) 85,000 15% June 2, 2020 June 2, 2021 Promissory note (23) 62,000 15% June 9, 2020 June 9, 2021 Promissory note (24) 31,000 15% June 12, 2020 June 12, 2021 Promissory note (25) 50,000 15% June 16, 2020 June 16, 2021 Promissory note (26) 42,000 15% April 3, 2020 April 3, 2021 Promissory note (20) 27,697 20% August 13, 2020 August 13, 2021 Promissory note (22) — 20% September 8, 2020 September 8, 2021 Promissory note (27) — 20% September 15, 2020 September 15, 2022 Promissory note (28) 300,000 10% October 6, 2020 March 6, 2023 Promissory note (29) 150,000 12% November 12, 2020 November 12, 2023 Promissory note (30) 110,000 12% November 23, 2020 October 23, 2022 Promissory note (31) 65,000 15.5% November 23, 2020 November 23, 2023 Promissory note (32) 300,000 15% December 10, 2020 December 10, 2023 Promissory note (33) 82,500 12% December 10, 2020 December 10, 2023 Promissory note (34) 3,921,168 12% December 10, 2020 December 10, 2023 Promissory note (35) 3,054,338 12% December 10, 2020 December 10, 2023 Promissory note (36) 165,605 12% December 14, 2020 December 14, 2023 Promissory note (37) 310,375 12% December 14, 2020 December 14, 2023 Promissory note (38) — 12% December 30, 2020 December 30, 2023 Promissory note (39) 350,000 12% December 31, 2021 December 31, 2024 Promissory note (40) 25,000 12% December 31, 2021 December 31, 2024 Promissory note (41) 145,000 12% January 14, 2021 January 14, 2024 Promissory note (42) 550,000 12% February 22, 2021 February 22, 2022 Promissory note (43) 1,650,000 12% March 1, 2021 March 1, 2022 Promissory note (10) 6,000,000 12% March 23, 2021 March 23, 2022 Promissory note (11) 2,545,900 0% March 23, 2021 March 23, 2023 Promissory note (12) 5,000,875 0% $ 25,632,338 Less current portion of loans payable (8,453,353 ) Less discount on loans payable (7,780,664 ) Loans payable $ 9,398,321 Current portion of loans payable $ 8,453,353 Less discount on loans payable (657,136 ) Current portion of loans payable, net of discount $ 7,796,217 * Note is in default. No notice has been given by the note holder. (1) Repayable in 12 monthly instalments of $2,376 commencing September 16 ,2018 and secured by revenue earning devices having a net book value of at least $25,000. Only $12,376 has been repaid by the Company and no notices have been received. (2) The note may be pre-payable at any time. The note balance includes 33% original issue discount of $25,882. (3) Repayable in 12 monthly instalments of $4,562 commencing August 11, 2018 and secured by revenue earning devices having a net book value of at least $48,000. No repayments have been made by the Company and no notices have been received. (4) $20,000 loan repaid during the quarter ended May 31, 2021. (5) The note may be pre-payable at any time. The note balance includes 33% original issue discount of $2,590. (6) The note may be pre-payable at any time. The note balance includes 33% original issue discount of $28,567. (7) $6,000 repaid during the year ended February 29, 2020. (8) $257,000 Canadian loan. Interest payable every calendar quarter commencing June 30, 2019, if unpaid accrued interest to be paid at maturity. An additional interest amount calculated as 4% of RAD revenues from SCOT rentals for the fiscal years 2020 and 2021 shall be payable March 31, 2020 and March 31, 2021, respectively. Secured by a general security charging all of RAD’s present and after-acquired property in favor of the lender on a first priority basis subject to the following: the lender’s security in this respect shall be postponeable to security in favor of institutional financing obtained by RAD. Additional funding of $ 26,146 during the quarter ended May 31, 2021. (9) The note may be pre-payable at any time. The note balance includes 33% original issue discount of $26,104. (10) The note may be pre-payable at any time. Cash proceeds of $5,400,000 were received. The note balance of $6,000,000 includes an original issue discount of $600,0000 and was issued with a warrant to purchase 300,000,000 shares at an exercise price of $0.135 per share with a 3-year term and having a relative fair value of $4,749.005 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $4,749.005 with a corresponding adjustment to paid in capital for the relative value of the warrant. For the three months ended year ended May 31, 2021, the Company recorded amortization expense of $37,925 with an unamortized discount of $5,311,080 at May 31, 2021. (11) In exchange for 28 Series F preferred shares, the Company issued a noninterest bearing loan for $2,545,900. A fair value of the loan of $2,267,768 was determined with a debt discount off $278,132. For the three months ended year ended May 31, 2021, the Company recorded amortization expense of $52,578 with an unamortized discount $225,554 at May 31, 2021. (12) In exchange for 55 Series F preferred shares, the Company issued a noninterest bearing loan for $5,000,875. A fair value of the loan of $4,465,067 was determined with a debt discount off $538,808. For the three months ended year ended May 31, 2021, the Company recorded amortization expense of $104,226 with an unamortized discount $431,582 at May 31, 2021. (13) The note may be pre-payable at any time. The note balance includes an original issue discount of $3,000. (15) The note may be pre-payable at any time. The note balance includes an original issue discount of $2,450. (16) The note may be pre-payable at any time. The note balance includes an original issue discount of $1,200. (17) The note may be pre-payable at any time. The note balance includes an original issue discount of $3,850. (18) The note may be pre-payable at any time. The note balance includes an original issue discount of $8,000. (19) The note may be pre-payable at any time. The note balance includes an original issue discount of $15,000. (20) $ 40,000 CDN loan, both principal and interest are due at maturity, if unpaid there is a 10% penalty on unpaid balance. By consent of all parties, lender may convert balance into Class F shares at $6,739 USD per share. (21) Principal repayable in one year. Interest repayable in 10 monthly instalments of $460 commencing January 11 ,2019 and secured by revenue earning devices having a net book value of at least $186,000. $25,000 repaid during the year. Repaid in full. (22) $ 60,000 CDN loan, principal is due at maturity, interest is payable commencing the third month after the loan over the remaining 10 months. If principal or interest unpaid there is a 10% penalty on unpaid balance. By consent of all parties, lender may convert balance into Class F shares at $6,739 USD per share. Total loan of $44,183 (in $USD) and related accrued interest paid during the quarter ended May 31, 2021. (23) The note may be pre-payable at any time. The note balance includes an original issue discount of $12,000. (24) The note may be pre-payable at any time. The note balance includes an original issue discount of $6,000. (25) The note may be pre-payable at any time. The note balance includes an original issue discount of $10,000. (26) The note may be pre-payable at any time. The note balance includes an original issue discount of $7,000. (27) $ 10,000 CDN loan, principal is due at maturity, interest is payable monthly commencing the third month after the loan over the remaining 10 months. If principal or interest unpaid there is a 10% penalty on unpaid balance. By consent of all parties, lender may convert balance into Class F shares at $6,739 USD per share. Total loan of $7,381 (in $USD) and related accrued interest paid during the quarter ended May 31, 2021. (28) The note may be pre-payable at any time. The note balance includes an original issue discount of $50,000. Interest payable monthly, principal due at maturity. Secured by a general security charging all of RAD’s present and after-acquired property. (29) Principal and interest repayable in 28 monthly instalments commencing December 6, 2020, the first 6 months at $2,000 per month, the remaining 22 payments at $ 8,500 per month. Secured by revenue earning devices. (30) The note may be pre-payable at any time. The note balance includes an original issue discount of $10,000 and was issued with a warrant to purchase 70,000,000 shares at an exercise price of $0.00165 per share, with a 3-year term and having a relative fair value of $41,176 using Black-Scholes with assumptions described in Note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $41,176 with a corresponding adjustment to paid in capital. For the three months ended May 31, 2021, the Company recorded amortization expense of $2,610 with an unamortized discount of $45,719 at May 31 ,2021. (31) Principal and interest repayable in 21 monthly instalments commencing December 6, 2020 of $4,060 commencing February 21, 2021. Secured by revenue earning devices. (32) The note may be pre-payable at any time. The note balance includes an original issue discount of $25,000 and was issued with a warrant to purchase 230,000,000 shares at an exercise price of $0.00165 per share with a 3-year term and having a relative fair value of $125,814 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $125,814 with a corresponding adjustment to paid in capital for the relative value of the warrant. For the three months ended May 31, 2021, the Company recorded amortization expense of $7,245 with an unamortized discount of $136,555 at May 31 ,2021. (33) The note may be pre-payable at any time. The note balance includes an original issue discount of 7,500 and was issued with a warrant to purchase 100,000,000 shares at an exercise price of $0.002 per share with a 3-year term and having a relative fair value of $54,545 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $54,545 with a corresponding adjustment to paid in capital for the relative value of the warrant. For the three months ended May 31, 2021, the Company recorded amortization expense of $1,844 with an unamortized discount of $58,726 at May 31 ,2021. (34) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $2,683,357 in convertible notes and associated accrued interest of $1,237,811 totaling $3,921,168 was exchanged for this promissory note of $3,921,168, and a warrant to purchase 450,000,000 shares at an exercise price of $.002 per share and a three-year maturity having a relative fair value of $990,000 using Black-Scholes with assumptions described in Note 13. This note is secured by a general security charging all of the Company’s present and after-acquired property. (35) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $1,460,794 in convertible notes and associated accrued interest of $1,593,544 totaling $3,054,338 was exchanged for this promissory note of $3,054,338, and a warrant to purchase 250,000,000 shares at an exercise price of $.002 per share and a three-year maturity having a relative fair value of $550,000 using Black-Scholes with assumptions described in Note 13. This note is secured by a general security charging all of the Company’s present and after-acquired property. (36) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $103,180 in convertible notes and associated accrued interest of $62,425 totaling $165,605 was exchanged for this promissory note of $165,605, and a warrant to purchase 80,000,000 shares at an exercise price of $.002 per share and a three-year maturity having a fair value of $176,000 using Black-Scholes with assumptions described in Note 13. (37) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $235,000 in convertible notes and associated accrued interest of $75,375 totaling $310,375 was exchanged for this promissory note of $310,375, and a warrant to purchase 25,000,000 shares at an exercise price of $.002 per share and a three-year maturity having a fair value of $182,500 using Black-Scholes with assumptions described in Note 13. (38) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $100,000 in convertible notes and associated accrued interest of $37,589 totaling $137,589 was exchanged for this promissory note of $192,625. Loan fully repaid at May 31,2021. (39) The note may be pre-payable at any time. The note balance includes an original issue discount of $35,000 and was issued with a warrant to purchase 50,000,000 shares at an exercise price of $0.025 per share with a 3-year term and having a relative fair value of $271,250 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values , a debt discount of $271,250 with a corresponding adjustment to paid in capital for the relative fair value of the warrant. For the three months ended May 31, 2021, the Company recorded amortization expense of $4,275 with an unamortized discount of $299,855 at May 31 ,2021. (40) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $9,200 in convertible notes and associated accrued interest of $6,944 totaling $16,144 was exchanged for this promissory note of $25,000. This note is secured by a general security charging all of the Company’s present and after-acquired property. (41) This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $79,500 in convertible notes and associated accrued interest of $28,925 totaling $108,425was exchanged for this promissory note of $145,000. This note is secured by a general security charging all of the Company’s present and after-acquired property. (42) The note may be pre-payable at any time. The note balance includes an original issue discount of $50,000 and was issued with a warrant to purchase 50,000,000 shares at an exercise price of $0.025 per share with a 3-year term and having a relative fair value of $380,174 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $380,174 with a corresponding adjustment to paid in capital. For the three months ended May 31, 2021, the Company recorded amortization expense of $10,579 with an unamortized discount of $414,877 at May 31 ,2021. (43) The note may be pre-payable at any time. The note balance includes an original issue discount of $150,000 and was issued with a warrant to purchase 100,000,000 shares at an exercise price of $0.135 per share with a 3-year term and having a relative fair value of $1,342,857 using Black-Scholes with assumptions described in note 13. The discount and warrant are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $1,342,857 with a corresponding adjustment to paid in capital for the relative fair value of the warrant. For the three months ended May 31, 2021, the Company recorded amortization expense of $11,556 with an unamortized discount of $1,481,022 at May 31 ,2021.

DERIVATIVE LIABILITES (Tables)

DERIVATIVE LIABILITES (Tables)	3 Months Ended
	May 31, 2021
Derivative Liability [Abstract]
Schedule of derivative liabilities using the Monte-Carlo	The Company estimated the fair value of the derivative liabilities using the multinomial lattice model using the following key assumptions during the three months ended May 31, 2021: Strike price $0.0660 - $0.0632 Fair value of Company common stock $0.138 - $0.0013 Dividend yield 0.00% Expected volatility 282.4% - 175.5% Risk free interest rate 0.12% - 0.07% Expected term (years) 0.64 - 0.13
Schedule of level 3 financial instruments	The changes in the derivative liabilities (Level 3 financial instruments) measured at fair value on a recurring basis for the three months ended May 31, 2021 were as follows: Balance as of February 28, 2021 $ 444,466 Reduction of derivative liability due to debt settlement (49,790 ) Change in fair value of derivative liabilities (179,439 ) Balance as of May 31, 2021 $ 215,237

SHAREHOLDERS' EQUITY (DEFICIT)

SHAREHOLDERS' EQUITY (DEFICIT) (Tables)	3 Months Ended
	May 31, 2021
Stockholders' Equity Note [Abstract]
Schedule for summary of stock option activity	Summary of Preferred Stock Warrant Activity Number of Series C Preferred Warrants Weighted Average Exercise Price Weighted Average Remaining Years Outstanding at March 1, 2021 — — — Issued 367 $1.00 5.00 Exercised (38) 1.00 5.00 Forfeited and cancelled — — — Outstanding at May 31, 2021 329 $1.00 4.75 Summary of Common Stock Warrant Activity Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Years Outstanding at March 1, 2021 619,523,492 $0.0295 2.81 Issued — — — Exercised — — — Forfeited and cancelled — — — Outstanding at May 31, 2021 619,523,492 $0.0295 2.55

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	May 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of RAD's future minimum payments	Rent expense and operating lease cost are recorded over the lease terms on a straight-line basis. Rent expense and operating lease cost was $30,064 for the three months May 31, 2021 and $3,000 for the three months May 31, 2020. Maturity of Lease Liabilities Operating May 31, 2022 $ 246,148 May 31, 2023 207,558 May 31, 2024 207,558 May 31, 2025 207,558 May 31, 2026 207,558 May 31, 2027 and after 1,020,494 Total lease payments 2,096,874 Less: Interest (789,973 ) Present value of lease liabilities $ 1,306,901

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	3 Months Ended
	May 31, 2021
Earnings Per Share [Abstract]
Schedule of earnings (loss) per share	The net income (loss) per common share amounts were determined as follows: For the Year Ended May 31, 2021 May 31, 2020 Numerator: Net income (loss) available to common shareholders $ (35,904,918 ) $ 1,975,276 Effect of common stock equivalents Add: interest expense on convertible debt 24,954 411,149 Add (less) loss (gain) on change of derivative liabilities (179,439 ) (2,843,491 ) Net income (loss) adjusted for common stock equivalents (36,059,403 ) (457,066 ) Denominator: Weighted average shares – basic 3,489,517,478 1,537,353 Net income (loss) per share – basic $ (0.01 ) $ 1.28 Dilutive effect of common stock equivalents: Convertible notes and accrued interest — 565,423,796 Preferred shares — 22,379,321 Warrants — — — 587,803,117 Denominator: Weighted average shares – diluted 3,489,517,478 589,340,470 Net income (loss) per share – diluted $ (0.01 ) $ (0.00 )
Schedule of anti-dilutive shares	The anti-dilutive shares of common stock equivalents for the three months ended May 31, 2021 and 2020 were as follows: For the Year Ended May 31, 2021 May 31, 2020 Convertible notes and accrued interest 14,072,341 — Convertible Class F Preferred Shares 12,232,916,443 — Stock options and warrants 659,523,492 2,043 Total 12,906,512,276 2,043

GENERAL INFORMATION (Details Na

GENERAL INFORMATION (Details Narrative) - shares	Aug. 28, 2017	May 31, 2021	Feb. 28, 2021	Jul. 25, 2017
Common stock, issued		3,545,772,882	3,229,426,884
Robotic Assistance Devices, LLC ("RAD") [Member]
Common stock, issued				10,000
Robotic Assistance Devices, LLC ("RAD") [Member] | Series F Preferred Stock [Member]
Number of shares isuued under acquisition	2,450
Robotic Assistance Devices, LLC ("RAD") [Member] | Series E Preferred Stock [Member]
Number of shares isuued under acquisition	3,350,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2021	May 31, 2020	Feb. 28, 2021	[1]
Convertible Notes Payable # 5 [Member]
Cash flow from operating activities	$ (3,040,776)	$ (271,832)
Accumulated deficit	(67,426,672)		$ (31,521,754)
Working capital	$ 7,049,695
[1]	Derived from audited information

ACCOUNTING POLICIES (Details)

ACCOUNTING POLICIES (Details)	3 Months Ended
	May 31, 2021
Computer Equipment [Member]
Fixed assets, useful life	3 years
Office Equipment [Member]
Fixed assets, useful life	4 years
Demo Devices [Member]
Fixed assets, useful life	4 years
Vehicles [Member]
Fixed assets, useful life	3 years
Leasehold Improvements [Member]
Fixed assets, useful life	5 years

ACCOUNTING POLICIES (Details 1)

ACCOUNTING POLICIES (Details 1) - Fair Value, Measurements, Recurring [Member] - USD ($)	May 31, 2021	Feb. 28, 2021
Liabilities
Derivative liability - conversion features pursuant to convertible notes payable	$ 215,237	$ 444,466
Level 1 [Member]
Liabilities
Derivative liability - conversion features pursuant to convertible notes payable
Level 2 [Member]
Liabilities
Derivative liability - conversion features pursuant to convertible notes payable
Level 3 [Member]
Liabilities
Derivative liability - conversion features pursuant to convertible notes payable	$ 215,237	$ 444,466

ACCOUNTING POLICIES (Details Na

ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2021	Feb. 28, 2021
Accounts Receivable	$ 24,868	$ 24,868
Minimum [Member]
Fixed assets, useful life	3 years
Maximum [Member]
Fixed assets, useful life	5 years

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS (Details) - USD ($)	3 Months Ended
	May 31, 2021	May 31, 2020
Revenue from Contract with Customer [Abstract]
Device rental activities	$ 125,992	$ 60,321
Direct sales of goods and services	434,342	3,000
Total revenue from contracts with customers	$ 560,334	$ 63,321

REVENUE EARNING DEVICES (Detail

REVENUE EARNING DEVICES (Details) - USD ($)	May 31, 2021	Feb. 28, 2021
Revenue Earning Devices
Revenue earning devices	$ 566,924	$ 500,173
Less: Accumulated depreciation	(259,464)	(226,459)
Total revenue earning devices	$ 307,460	$ 273,714

REVENUE EARNING DEVICES (Deta_2

REVENUE EARNING DEVICES (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2021	May 31, 2020
Depreciation expense	$ 37,643	$ 28,116
Revenue earning	560,334	63,321
Robotic Assistance Devices, LLC ("RAD") [Member]
Depreciation expense	33,005	22,641
Revenue earning	70,162	$ 0
Gain on disposal	3,411
Minimum [Member] | Robotic Assistance Devices, LLC ("RAD") [Member]
Disposed of a revenue earning device	30,600
Minimum [Member] | Robotic Assistance Devices, LLC ("RAD") [Member]
Disposed of a revenue earning device	$ 3,411

FIXED ASSETS (Details)

FIXED ASSETS (Details) - USD ($)	May 31, 2021	Feb. 28, 2021
Gross	$ 117,470	$ 102,107
Less: Accumulated depreciation	(71,751)	(67,113)
Fixed assets, net of accumulated depreciation	45,719	34,994	[1]
Automobile [Member]
Gross	70,896	70,896
Demo Devices [Member]
Gross	3,670	3,670
Computer Equipment [Member]
Gross	36,742	23,399
Office Equipment [Member]
Gross	$ 6,162	$ 4,142
[1]	Derived from audited information

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - Robotic Assistance Devices, LLC ("RAD") [Member] - USD ($)	3 Months Ended
	May 31, 2021	May 31, 2020
Additions to fixed assets	$ 15,362	$ 4,638
Depreciation expense	$ 4,638	$ 5,474

DEFERRED VARIABLE PAYMENT OBL_2

DEFERRED VARIABLE PAYMENT OBLIGATION (Details Narrative) - USD ($)

Mar. 02, 2021

Aug. 27, 2020

Jul. 01, 2020

Apr. 22, 2020

Dec. 30, 2019

Nov. 18, 2019

Jul. 01, 2019

May 09, 2019

Feb. 01, 2019

May 31, 2021

May 31, 2020

Feb. 28, 2021

Feb. 29, 2020

Principal amount

$ 25,632,338

Accrued Payment

223,015

$ 91,857

Debt outstanding

2,525,000

2,525,000

Proceeds from related party

121,147

$ 21,726

Proceeds from payment obligation

166,000

Total payment obligation

2,525,000

2,525,000

[1]

Current portion of deferred variable payment obligation

$ 223,015

91,587

[1]

Investor [Member]

Description of disposition price

The FMV cannot exceed 30% of the share disposition price defined as the total price the third party paid for the shares plus the total value of all future Payments.

Maximum amount of debt

$ 1,925,000

$ 800,000

$ 100,000

$ 900,000

Percentage of exchange rate

2.75%

1.00%

9.00%

Description of variable payments terms

The investor had agreed to pay $100,000 per month over an 8 month period with the first payment due July 2020 and the final payment no later than February 28, 2021.

If the total investor advances turns out to be less than $100,000, this would not constitute a breach of the agreement, rather the 1.00% rate would be adjusted on a pro-rata basis.

If the total investor advances turns out to be less than $900,000, this would not constitute a breach of the agreement, rather the 9% rate would be adjusted on a pro-rata basis.

These variable payments (Payments) are to be made 30 days after the end of each fiscal quarter. If the Payments would deplete RAD’s available cash by more than 30%, the Payments may be deferred for up to 12 months after the quarterly report at an interest rate of 6% per annum on the unpaid amount.

Periodic payment

$ 60,000

Maturity date

Nov. 30, 2019

Date of first required payment

Feb. 28, 2021

Jun. 30, 2020

Jun. 30, 2019

Frequency of periodic payment

Monthly installments

Proceeds from related party

$ 800,000

$ 900,000

Investor [Member] | Series F Preferred Stock [Member]

Purchase of warrant

367

38

Warrant term

5 years

Exercise price

$ 1

Fair value of warrants

$ 33,015,214

Investor [Member] | Minimum [Member]

Percentage of exchange rate

14.25%

Percentage of total asset disposition price

31.00%

Investor [Member] | Maximum [Member]

Percentage of exchange rate

9.65%

Percentage of total asset disposition price

21.00%

Investor [Member] | Financial Assets Sold under Agreement to Repurchase [Member]

Percentage of assets sold

10.00%

Percentage of total asset disposition price

30.00%

Investor [Member] | First Agreement [Member]

Description of disposition price

The FMV cannot exceed 43.77% of the share disposition price defined as the total price the third party paid for the shares plus the total value of all future Payments.

Maximum amount of debt

$ 1,925,000

$ 225,000

$ 800,000

Percentage of exchange rate

14.25%

2.25%

2.75%

Percentage of total asset disposition price

33.77%

Investor [Member]

Maximum amount of debt

$ 400,000

Percentage of exchange rate

4.00%

Description of variable payments terms

If the total investor advances turns out to be less than $400,000, this would not constitute a breach of the agreement, rather the 4% rate would be adjusted on a pro-rata basis.

Periodic payment

$ 64,111

Date of first required payment

Jul. 1, 2019

Frequency of periodic payment

Four monthly installments

Proceeds from related party

$ 400,000

Investor [Member]

Maximum amount of debt

$ 100,000

$ 50,000

Percentage of exchange rate

1.00%

1.11%

Description of variable payments terms

If the total investor advances turns out to be less than $50,000, this would not constitute a breach of the agreement, rather the 1.11% rate would be adjusted on a pro-rata basis.

Periodic payment

$ 8,014

Date of first required payment

Apr. 28, 2020

Jul. 1, 2019

Frequency of periodic payment

Four monthly installments

Proceeds from related party

50,000

Investor [Member]

Principal amount

109,000

Advance amount

116,000

$ 116,000

Proceeds from payment obligation

2,525,000

966,000

Total payment obligation

$ 2,525,000

$ 2,525,000

Investor [Member]

Principal amount

$ 225,000

Advance amount

$ 109,000

Percentage of exchange rate

2.25%

Description of variable payments terms

If the total investor advances turns out to be less than $100,000, this would not constitute a breach of the agreement, rather the 1.00% rate would be adjusted on a pro-rata basis.

[1]

Derived from audited information

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)		3 Months Ended
		May 31, 2021	Feb. 28, 2021
Total convertible notes payable		$ 828,500	$ 893,500
Less: current portion of convertible notes payable		(828,500)	(893,500)
Less: discount on noncurrent convertible notes payable
Noncurrent convertible notes payable, net of discount
Current portion of convertible notes payable		828,500	828,500
Less: discount on current portion of convertible notes payable		(616,145)	(697,276)
Current portion of convertible notes payable, net of discount		$ 212,355	196,224	[1]
10% Convertible Note Due July 18, 2017 [Member]
Issuance date		Jul. 18, 2016
Conversion rate per share	[2],[3]	$ 0.003
Total convertible notes payable		$ 3,500	3,500
8% Convertible Note Due December 31, 2020 [Member]
Issuance date		Dec. 31, 2016
Percentage of conversion rate discount	[4]	35.00%
Total convertible notes payable			65,000
12% Convertible Note Due January 19, 2022 [Member]
Issuance date		Jan. 19, 2021
Conversion rate per share		$ 0.04
Total convertible notes payable		$ 275,000	275,000
10% Convertible Note Due January 27, 2022 [Member]
Issuance date		Jan. 27, 2021
Conversion rate per share	[5]	$ 0.10
Total convertible notes payable		$ 550,000	$ 550,000
[1]	Derived from audited information
[2]	The conversion price is not subject to adjustment from forward or reverse stock splits.
[3]	The indicated note was in default as of May 31, 2021. Default interest rate 22%
[4]	The notes are convertible at a discount (as indicated) to the average market price and are accounted for and evaluated under ASC 480 as discussed in Note 3.
[5]	The per share conversion price into which Principal Amount and interest (including any Default Interest) under this Note shall be convertible into shares of Common Stock hereunder (the ''Conversion Price'') shall be equal to $0.10 per share (the ''Fixed Conversion Price''); provided, however, that if, the lowest traded price on the date six (6) months from the issue date hereof is below the Fixed Conversion Price, and no default exists, the conversion shall be $0.05 (the ''Alternative Fixed Conversion Price'') provided, further, that upon any Event of Default (as defined herein) after the Issue Date, the Conversion Price shall equal the lower of (i) $0.03 (the ''Default Fixed Conversion Price''); or (ii) seventy percent (70%) multiplied by the lowest closing price of the Common Stock during the fifteen (15) consecutive Trading Day period immediately preceding the date of the respective event of default (the ''Default Conversion Price'');

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2021	May 31, 2020	Feb. 28, 2021
Principal face amount	$ 25,632,338
Amortization of discount on convertible note payable	$ 317,269	$ 72,029
Convertible Notes Payable [Member]
Description of debt conversion price	The per share conversion price into which Principal Amount and interest (including any Default Interest) under this Note shall be convertible into shares of Common Stock hereunder (the “Conversion Price”) shall be equal to $0.10 per share (the “Fixed Conversion Price”); provided, however, that if, the lowest traded price on the date six (6) months from the issue date hereof is below the Fixed Conversion Price, and no default exists, the conversion shall be $0.05 (the “Alternative Fixed Conversion Price”) provided, further, that upon any Event of Default (as defined herein) after the Issue Date, the Conversion Price shall equal the lower of (i) $0.03 (the “Default Fixed Conversion Price”); or (ii) seventy percent (70%) multiplied by the lowest closing price of the Common Stock during the fifteen (15) consecutive Trading Day period immediately preceding the date of the respective event of default (the “Default Conversion Price”);
Principal face amount	$ 65,000
Notes fees	22,525
Original issue discounts	0
Amortization of discount on convertible note payable	81,131	$ 72,029
Accrued interest payable	60,872		$ 49,764
Debt discounts from derivative liabilities	0
Value of shares converted	$ 93,984

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	May 31, 2021	May 31, 2020	Feb. 28, 2021
Related Party Transactions [Abstract]
Net borrowings on loan payable - related party	$ 121,147	$ 21,726
Loan payable - related party	885,417		$ 904,806	[1]
Balance due to related party	$ 843,323		$ 883,710
Percentage of interest expense due to related party	12.00%		12.00%
Deferred salary payable - related party	$ 702,000		$ 642,000
Accrued interest, related party	138,858	50,730
Consulting fees for research and development	$ 478,951	$ 50,695
[1]	Derived from audited information

OTHER DEBT - VEHICLE LOAN (Deta

OTHER DEBT - VEHICLE LOAN (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended	12 Months Ended
	Nov. 30, 2017	Dec. 31, 2016	May 31, 2021	Feb. 29, 2020	Feb. 28, 2021
Vehicle loan secured by automobile			$ 25,632,338
Robotic Assistance Devices, LLC ("RAD") [Member] | Vehicle Loan [Member]
Vehicle loan secured by automobile	$ 47,661	$ 47,704
Term of debt	5 years	5 years
Maturity date	Oct. 24, 2022	Nov. 9, 2021
Payment of debt interest and principal	$ 923	$ 1,019
Total vehicle loan			38,522		$ 38,522
Current portion vehicle loan				$ 21,578	21,578
Long-term vehicle loan				16,944	$ 16,944
Outstanding balance of the loan			21,907
Loss on sale of vehicle			$ 3,257
Proceeds of disposal of vehicle offset against vehicle loan				18,766
Reclassification of fixed assets to vehicle for disposal				13,251
Remaining asset value				$ 5,515

LOANS PAYABLE (Details)

LOANS PAYABLE (Details) - USD ($)		3 Months Ended
		May 31, 2021	Feb. 28, 2021	[1]
Principal amount		$ 25,632,338
Less current portion of loans payable		7,796,217	$ 944,614
Less discount on loans payable		(7,780,664)
Total		9,398,321
Current portion of loans payable		(7,796,217)	$ (944,614)
Less discount on current portion of loans payable		(657,136)
Loans payable net of discount		$ 7,796,217
25% Promissory Note Due on June 11, 2019 [Member]
Date of issuance	[2]	Jun. 11, 2018
Principal amount	[2],[3]	$ 48,000
25% Promissory Note Due on September 1, 2018 [Member]
Date of issuance	[2]	Aug. 10, 2018
25% Promissory Note Due on August 16, 2019 [Member]
Date of issuance	[2]	Aug. 16, 2018
Principal amount	[2],[4]	$ 12,624
25% Promissory Note Due on October 1 ,2018 [Member]
Date of issuance	[2]	Aug. 16, 2018
20% Promissory Note Due on October 11, 2019 [Member]
Date of issuance	[2]	Oct. 11, 2018
Principal amount	[2],[5]	$ 17,000
15% Promissory Note Due on June 30, 2019 [Member]
Date of issuance	[2]	Jan. 31, 2019
Principal amount	[2],[6]	$ 78,432
11% Loan Due on January 24, 2021 [Member]
Date of issuance	[2]	Jan. 24, 2019
Principal amount	[2],[7]	$ 194,803
15% Promissory Note Due on June 30, 2019 [Member]
Date of issuance	[2]	May 9, 2019
Principal amount	[2],[8]	$ 7,850
15% Promissory Note Due on June 30, 2019 [Member]
Date of issuance	[2]	May 31, 2019
Principal amount	[2],[9]	$ 86,567
15% Promissory Note Due on June 26, 2020 [Member]
Date of issuance	[2]	Jun. 26, 2019
Principal amount	[2],[10]	$ 79,104
15% Promissory Note Due on June 24, 2020 [Member]
Date of issuance	[2]	Sep. 24, 2019
Principal amount	[2],[11]	$ 12,000
15% Promissory Note Due on January 30, 2021 [Member]
Date of issuance	[2]	Jan. 30, 2020
Principal amount	[2],[12]	$ 11,000
15% Promissory Note Due on February 27, 2021 [Member]
Date of issuance	[2]	Feb. 27, 2020
Principal amount	[2],[13]	$ 5,000
15% Promissory Note Due on April 16, 2021 [Member]
Date of issuance		Apr. 16, 2020
Principal amount	[14]	$ 13,000
15% Promissory Note Due on May 12, 2021 [Member]
Date of issuance		May 12, 2020
Principal amount	[15]	$ 43,500
15% Promissory Note Due on May 22, 2021 [Member]
Date of issuance		May 22, 2020
Principal amount	[16]	$ 85,000
15% Promissory Note Due on June 2, 2021 [Member]
Date of issuance		Jun. 2, 2020
Principal amount	[17]	$ 62,000
15% Promissory Note Due on June 9, 2021 [Member]
Date of issuance		Jun. 9, 2020
Principal amount	[18]	$ 31,000
15% Promissory Note Due on June 12, 2021 [Member]
Date of issuance		Jun. 12, 2020
Principal amount	[19]	$ 50,000
15% Promissory Note Due on June 16, 2021 [Member]
Date of issuance		Jun. 16, 2020
Principal amount	[20]	$ 42,000
20% Promissory Note Due on April 3, 2021 [Member]
Date of issuance		Apr. 3, 2020
Principal amount	[21]	$ 27,697
20% Promissory Note Due on August 13, 2021 [Member]
Date of issuance		Aug. 13, 2020
20% Promissory Note Due on September 8, 2021 [Member]
Date of issuance		Sep. 8, 2020
10% Promissory Note Due on September 15, 2022 [Member]
Date of issuance		Sep. 15, 2020
Principal amount	[22]	$ 300,000
12% Promissory Note Due on March 6, 2023 [Member]
Date of issuance		Oct. 6, 2020
Principal amount	[23]	$ 150,000
12% Promissory Note Due on November 12, 2023 [Member]
Date of issuance		Nov. 12, 2020
Principal amount	[24]	$ 110,000
15.5% Promissory Note Due on October 23, 2022 [Member]
Date of issuance		Nov. 23, 2020
Principal amount	[25]	$ 65,000
15% Promissory Note Due on November 23, 2023 [Member]
Date of issuance		Nov. 23, 2020
Principal amount	[26]	$ 300,000
12% Promissory Note Due on December 10, 2023 [Member]
Date of issuance		Dec. 10, 2020
Principal amount	[27]	$ 82,500
12% Promissory Note Due on December 10, 2023 [Member]
Date of issuance		Dec. 10, 2020
Principal amount	[28]	$ 3,921,168
12% Promissory Note Due on December 10, 2023 [Member]
Date of issuance		Dec. 10, 2020
Principal amount	[29]	$ 3,054,338
12% Promissory Note Due on December 10, 2023 [Member]
Date of issuance		Dec. 10, 2020
Principal amount	[30]	$ 165,605
12% Promissory Note Due on December 14, 2023 [Member]
Date of issuance		Dec. 14, 2020
Principal amount	[31]	$ 310,375
12% Promissory Note Due on December 14, 2023 [Member]
Date of issuance		Dec. 14, 2020
12% Promissory Note Due on December 30, 2023 [Member]
Date of issuance		Dec. 30, 2020
Principal amount	[32]	$ 350,000
12% Promissory Note Due on December 31, 2024 [Member]
Date of issuance		Dec. 31, 2021
Principal amount	[33]	$ 25,000
12% Promissory Note Due on December 31, 2024 [Member]
Date of issuance		Dec. 31, 2021
Principal amount	[34]	$ 145,000
12% Promissory Note Due on January 14, 2024 [Member]
Date of issuance		Jan. 14, 2021
Principal amount	[35]	$ 550,000
12% Promissory Note Due on February 22, 2022 [Member]
Date of issuance		Feb. 22, 2021
Principal amount	[36]	$ 1,650,000
12% Promissory Note Due on March 1, 2022 [Member]
Date of issuance		Mar. 1, 2021
Principal amount	[37]	$ 6,000,000
0% Promissory Note Due on March 23, 2022 [Member]
Date of issuance		Mar. 23, 2021
Principal amount	[38]	$ 2,545,900
0% Promissory Note Due on March 23, 2023 [Member]
Date of issuance		Mar. 23, 2021
Principal amount	[39]	$ 5,000,875
[1]	Derived from audited information
[2]	Note is in default. No notice has been given by the note holder.
[3]	Repayable in 12 monthly instalments of $4,562 commencing August 11 ,2018 and secured by revenue earning devices having a net book value of at least $48,000. No repayments have been made by the Company and no notices have been received.
[4]	Repayable in 12 monthly instalments of $2,376 commencing September 16 ,2018 and secured by revenue earning devices having a net book value of at least $25,000. Only $12,376 has been repaid by the Company and no notices have been received. Accrued interest of $1,511 has been recorded.
[5]	$6,000 repaid during the year ended February 29,2020
[6]	The note may be pre-payable at any time. The note balance includes 33% original issue discount of $25,882.
[7]	$257,000 Canadian loan. Interest payable every calendar quarter commencing June 30, 2019, if unpaid accrued interest to be paid at maturity. An additional interest amount calculated as 4% of RAD revenues from SCOT rentals for the fiscal years 2020 and 2021 shall be payable March 31, 2020 and March 31, 2021, respectively. Secured by a general security charging all of RADs present and after-acquired property in favor of the lender on a first priority basis subject to the following: the lenders security in this respect shall be post poneable to security in favor of institutional financing obtained by RAD. Additional funding of $ 26,146 during the quarter ended May 31, 2021.
[8]	The note may be pre-payable at any time. The note balance includes 33% original issue discount of $2,590.
[9]	The note may be pre-payable at any time. The note balance includes 33% original issue discount of $28,567.
[10]	The note may be pre-payable at any time. The note balance includes 33% original issue discount of $26,104.
[11]	The note may be pre-payable at any time. The note balance includes 33% original issue discount of $3,000.
[12]	The note may be pre-payable at any time. The note balance includes 22% original issue discount of $2,450.
[13]	The note may be pre-payable at any time. The note balance includes 24% original issue discount of $1,200.
[14]	The note may be pre-payable at any time. The note balance includes an original issue discount of $3,850.
[15]	The note may be pre-payable at any time. The note balance includes an original issue discount of $8,000.
[16]	The note may be pre-payable at any time. The note balance includes an original issue discount of $15,000.
[17]	The note may be pre-payable at any time. The note balance includes an original issue discount of $12,000.
[18]	The note may be pre-payable at any time. The note balance includes an original issue discount of $6,000.
[19]	The note may be pre-payable at any time. The note balance includes an original issue discount of $10,000.
[20]	The note may be pre-payable at any time. The note balance includes an original issue discount of $7,000.
[21]	$ 40,000 CDN loan, both principal and interest are due at maturity, if unpaid there is a 10% penalty on unpaid balance. By consent of all parties, lender may convert balance into Class F shares at $6,739 USD per share.
[22]	The note may be pre-payable at any time. The note balance includes an original issue discount of $50,000. Interest payable monthly, principal due at maturity. Secured by a general security charging all of RAD's present and after-acquired property.
[23]	Principal and interest repayable in 28 monthly instalments commencing December 6, 2020, the first 6 months at $2,000 per month, the remaining 22 payments at $ 8,500 per month. Secured by revenue earning devices.
[24]	The note may be pre-payable at any time. The note balance includes an original issue discount of $10,000 and was issued with warrant to purchase 70,000,000 shares at an exercise price of $0.00165 per share, with a 3 year term and having a fair value of $77,000 using Black-Scholes with assumptions described in Note 13. The discount and warrant are being amortized over the term of the loan.
[25]	Principal and interest repayable in 21 monthly instalments commencing December 6, 2020 of $4,060 commencing February 21, 2021. Secured by revenue earning devices.
[26]	The note may be pre-payable at any time. The note balance includes an original issue discount of $25,000 and was issued with warrant to purchase 230,000,000 shares at an exercise price of $0.00165 per share with a 3 year term and having a fair value of $253,000 using Black-Scholes with assumptions described in note 13. The discount and warrant are being amortized over the term of the loan.
[27]	The note may be pre-payable at any time. The note balance includes an original issue discount of 7,500 and was issued with a warrant to purchase 100,000,000 shares at an exercise price of $0.002 per share with a 3 year term and having a relative fair value of $54,545 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values , a debt discount of $54,545 with a corresponding adjustment to paid in capital for the relative value of the warrant. For the year ended February 28, 2021, the Company recorded amortization expense of $1,694 with an unamortized discount of $52,851 at February 28, 2021.
[28]	This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $2,683,357 in convertible notes and associated accrued interest of $1,237,811 totaling $3,921,168 was exchanged for this promissory note of $3,921,168, and a warrant to purchase 450,000,000 shares at an exercise price of $.002 per share and a three year maturity having a relative fair value of $990,000 using Black-Scholes with assumptions described in Note 13. This note is secured by a general security charging all of the Companys present and after-acquired property.
[29]	This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $1,460,794 in convertible notes and associated accrued interest of $1,593,544 totaling $3,054,338 was exchanged for this promissory note of $3,054,338, and a warrant to purchase 250,000,000 shares at an exercise price of $.002 per share and a three year maturity having a relative fair value of $550,000 using Black-Scholes with assumptions described in Note 13. This note is secured by a general security charging all of the Company's present and after-acquired property.
[30]	This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $103,180 in convertible notes and associated accrued interest of $62,425 totaling $165,605 was exchanged for this promissory note of $165,605, and a warrant to purchase 80,000,000 shares at an exercise price of $.002 per share and a three year maturity having a fair value of $176,000 using Black-Scholes with assumptions described in Note 13.
[31]	This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $235,000 in convertible notes and associated accrued interest of $75,375 totaling $310,375 was exchanged for this promissory note of $310,375, and a warrant to purchase 25,000,000 shares at an exercise price of $.002 per share and a three year maturity having a fair value of $182,500 using Black-Scholes with assumptions described in Note 13.
[32]	The note may be pre-payable at any time. The note balance includes an original issue discount of $35,000 and was issued with a warrant to purchase 50,000,000 shares at an exercise price of $0.025 per share with a 3-year term and having a relative fair value of $271,250 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values , a debt discount of $271,250 with a corresponding adjustment to paid in capital for the relative fair value of the warrant. For the three months ended May 31, 2021, the Company recorded amortization expense of $4,275 with an unamortized discount of $299,855 at May 31 ,2021.
[33]	This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $9,200 in convertible notes and associated accrued interest of $6,944 totaling $16,144 was exchanged for this promissory note of $25,000.. This note is secured by a general security charging all of the Company's present and after-acquired property.
[34]	This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $79,500 in convertible notes and associated accrued interest of $28,925 totaling $108,425was exchanged for this promissory note of $145,000. This note is secured by a general security charging all of the Company's present and after-acquired property.
[35]	The note may be pre-payable at any time. The note balance includes an original issue discount of $50,000 and was issued with a warrant to purchase 50,000,000 shares at an exercise price of $0.025 per share with a 3 year term and having a relative fair value of $380,174 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values , a debt discount of $380,174 with a corresponding adjustment to paid in capital. For the year ended February 28, 2021, the Company recorded amortization expense of $5,887 with an unamortized discount of $37,287 at February 28, 2021.
[36]	The note may be pre-payable at any time. The note balance includes an original issue discount of $150,000 and was issued with a warrant to purchase 100,000,000 shares at an exercise price of $0.135 per share with a 3 year term and having a relative fair value of $1,342,857 using Black-Scholes with assumptions described in note 13. The discount and warrant are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values , a debt discount of $1,342,857 with a corresponding adjustment to paid in capital for the relative fair value of the warrant. For the year ended February 28, 2021, the Company recorded amortization expense of $1,260 and with an unamortized discount of $341,597 at February 28, 2021.
[37]	The unsecured note may be pre-payable at any time. Cash proceeds of $5,400,000 were received. The note balance of $6,000,000 includes an original issue discount of $600,0000 and was issued with a warrant to purchase 300,000,000 shares at an exercise price of $0.135 per share with a 3-year term and having a relative fair value of $4,749.005 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values, a debt discount of $4,749.005 with a corresponding adjustment to paid in capital for the relative value of the warrant. For the three months ended year ended May 31, 2021, the Company recorded amortization expense of $37,925 with an unamortized discount of $5,311,080 at May 31, 2021.
[38]	In exchange for 28 Series F preferred shares, the Company issued a noninterest bearing unsecured loan for $2,545,900. A fair value of the loan of $2,267,768 was determined with a debt discount off $278,132. For the three months ended year ended May 31, 2021, the Company recorded amortization expense of $52,578 with an unamortized discount $225,554 at May 31, 2021.
[39]	In exchange for 55 Series F preferred shares, the Company issued a noninterest bearing unsecured loan for $5,000,875. A fair value of the loan of $4,465,067 was determined with a debt discount off $538,808. For the three months ended year ended May 31, 2021, the Company recorded amortization expense of $104,226 with an unamortized discount $431,582 at May 31, 2021.

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative) - USD ($)	Jan. 11, 2019	Sep. 16, 2018	Aug. 11, 2018	May 31, 2021	Feb. 29, 2020
25% Promissory Note Due on August 16, 2019 [Member]
Perodic Payment		$ 2,376
Repayment of debt		12,376
Net book value		$ 25,000
Payment term		12 monthly instalments
15% Promissory Note Due on June 30, 2019 [Member]
Percentage of original issue discounts				33.00%
Original issue discounts				$ 25,882
25% Promissory Note Due on June 11, 2019 [Member]
Perodic Payment			$ 4,562
Net book value			$ 48,000
Payment term			12 monthly instalments
15% Promissory Note Due on June 30, 2019 [Member]
Percentage of original issue discounts				33.00%
Original issue discounts				$ 2,590
15% Promissory Note Due on June 30, 2019 [Member]
Percentage of original issue discounts				33.00%
Original issue discounts				$ 28,567
20% Promissory Note Due on October 11, 2019 [Member]
Repayment of debt					$ 6,000
11% Loan Due on January 24, 2021 [Member]
Partial repayment of fees				$ 257,000
15% Promissory Note Due on June 26, 2020 [Member]
Percentage of original issue discounts				33.00%
Original issue discounts				$ 26,104
Factoring Agreement Due on August 11, 2020 [Member]
Original issue discounts				6,000,000
Proceeds from loan payable				$ 5,400,000
Number of warrants issued				300,000,000
Warrant exercise price (in dollars per share)				$ 0.135
Warrant term				3 years
15% Promissory Note Due on June 24, 2020 [Member]
Percentage of original issue discounts
Original issue discounts				$ 3,000
15% Promissory Note Due on January 30, 2021 [Member]
Percentage of original issue discounts
Original issue discounts				$ 2,450
20% Promissory Note Due on October 20 ,2018 [Member]
Repayment of debt				25,000
Net book value				$ 186,000
Payment term	10 monthly instalments			One year
Percentage of original issue discounts
Original issue discounts				$ 1,200
Interest repayable	$ 460
15% Promissory Note Due on April 16, 2021 [Member]
Original issue discounts				3,850
15% Promissory Note Due on May 12, 2021 [Member]
Original issue discounts				8,000
15% Promissory Note Due on May 22, 2021 [Member]
Original issue discounts				$ 15,000
20% Promissory Note Due on April 3, 2021 [Member]
Percentage of penalty charge				10.00%
Total Loan				$ 40,000
20% Promissory Note Due on April 3, 2021 [Member] | Series F Preferred Stock [Member]
Debt conversion price (in dollars per share)				$ 6,739
Promissory Note Payable [Member]
Repayment of debt				$ 20,000
Additional advances				$ 26,146

LOANS PAYABLE (Details Narrat_2

LOANS PAYABLE (Details Narrative 1) - USD ($)		Jan. 11, 2019	May 31, 2021	Feb. 28, 2021
Principal face amount			$ 25,632,338
Unamortized discount			616,145	$ 697,276
20% Promissory Note Due on October 20 ,2018 [Member]
Repayment of debt			25,000
Net book value			$ 186,000
Payment term		10 monthly instalments	One year
Percentage of original issue discounts
Original issue discounts			$ 1,200
20% Promissory Note Due on August 13, 2021 [Member]
Percentage of penalty charge			10.00%
Total Loan			$ 60,000
20% Promissory Note Due on August 13, 2021 [Member] | Series F Preferred Stock [Member]
Debt conversion price (in dollars per share)			$ 6,739
15% Promissory Note Due on June 2, 2021 [Member]
Principal face amount	[1]		$ 62,000
Original issue discounts			12,000
15% Promissory Note Due on June 9, 2021 [Member]
Principal face amount	[2]		31,000
Original issue discounts			6,000
15% Promissory Note Due on June 12, 2021 [Member]
Principal face amount	[3]		50,000
Original issue discounts			10,000
15% Promissory Note Due on June 16, 2021 [Member]
Principal face amount	[4]		42,000
Original issue discounts			$ 7,000
20% Promissory Note Due on September 8, 2021 [Member]
Percentage of penalty charge			10.00%
Total Loan			$ 10,000
20% Promissory Note Due on September 8, 2021 [Member] | Series F Preferred Stock [Member]
Debt conversion price (in dollars per share)			$ 6,739
10% Promissory Note Due on September 15, 2022 [Member]
Principal face amount	[5]		$ 300,000
Original issue discounts			50,000
12% Promissory Note Due on March 6, 2023 [Member]
Principal face amount	[6]		$ 150,000
Payment term			Principal and interest repayable in 28 monthly instalments commencing December 6, 2020, the first 6 months at $2,000 per month, the remaining 22 payments at $ 8,500 per month.
12% Promissory Note Due on November 12, 2023 [Member]
Principal face amount	[7]		$ 110,000
Original issue discounts			$ 10,000
Number of warrants issued			70,000,000
Warrant exercise price (in dollars per share)			$ 0.00165
Warrant term			3 years
Debt discount			$ 41,176
Amortization expense			2,610
Unamortized discount			45,719
15.5% Promissory Note Due on October 23, 2022 [Member]
Principal face amount	[8]		$ 65,000
Payment term			Principal and interest repayable in 21 monthly instalments commencing December 6, 2020 of $4,060 commencing February 21, 2021.
15% Promissory Note Due on November 23, 2023 [Member]
Principal face amount	[9]		$ 300,000
Original issue discounts			$ 25,000
Number of warrants issued			230,000,000
Warrant exercise price (in dollars per share)			$ 0.00165
Warrant term			3 years
Debt discount			$ 125,814
Amortization expense			7,245
Unamortized discount			136,555
12% Promissory Note Due on December 10, 2023 [Member]
Principal face amount	[10]		82,500
Original issue discounts			$ 7,500
Number of warrants issued			100,000,000
Warrant exercise price (in dollars per share)			$ 0.002
Warrant term			3 years
Debt discount			$ 54,545
Amortization expense			1,844
Unamortized discount			58,726
12% Promissory Note Due on December 10, 2023 [Member]
Principal face amount	[11]		3,921,168
Original issue discounts			2,683,357
Accrued interest payable			$ 1,237,811
12% Promissory Note Due on December 10, 2023 [Member] | Warrant [Member]
Number of shares issued			450,000,000
Vlaue of shares converted			$ 3,921,168
Warrant exercise price (in dollars per share)			$ 0.002
Warrant term			3 years
Fair value			$ 990,000
12% Promissory Note Due on December 10, 2023 [Member]
Principal face amount			1,460,794
Vlaue of shares converted			3,054,338
Accrued interest payable			$ 1,593,544
12% Promissory Note Due on December 10, 2023 [Member] | Warrant [Member]
Number of shares issued			250,000,000
Warrant exercise price (in dollars per share)			$ 0.002
Warrant term			3 years
Fair value			$ 550,000
12% Promissory Note Due on December 10, 2023 [Member]
Principal face amount			103,180
Vlaue of shares converted			165,605
Accrued interest payable			$ 62,425
12% Promissory Note Due on December 10, 2023 [Member] | Warrant [Member]
Number of shares issued			80,000,000
Warrant exercise price (in dollars per share)			$ 0.002
Warrant term			3 years
12% Promissory Note Due on December 14, 2023 [Member]
Principal face amount			$ 235,000
Vlaue of shares converted			310,375
Accrued interest payable			75,375
Fair value			$ 182,500
12% Promissory Note Due on December 14, 2023 [Member] | Warrant [Member]
Number of shares issued			25,000,000
Warrant exercise price (in dollars per share)			$ 0.002
Warrant term			3 years
12% Promissory Note Due on December 14, 2023 [Member]
Principal face amount			$ 100,000
Vlaue of shares converted			137,589
Exchanged converted			192,625
Accrued interest payable			37,589
12% Promissory Note Due on December 30, 2023 [Member]
Original issue discounts			$ 35,000
12% Promissory Note Due on December 30, 2023 [Member] | Warrant [Member]
Number of shares issued			50,000,000
Warrant exercise price (in dollars per share)			$ 0.025
Warrant term			3 years
Debt discount			$ 271,250
Amortization expense			4,275
Unamortized discount			299,855
Fair value			271,250
12% Promissory Note Due on December 31, 2023 [Member]
Principal face amount			9,200
Vlaue of shares converted			16,144
Exchanged converted			25,000
Accrued interest payable			6,944
12% Promissory Note Due on December 31, 2023 [Member]
Principal face amount			79,500
Vlaue of shares converted			108,425
Exchanged converted			145,000
Accrued interest payable			28,925
12% Promissory Note Due on January 14, 2024 [Member]
Original issue discounts			$ 50,000
12% Promissory Note Due on January 14, 2024 [Member] | Warrant [Member]
Number of shares issued			50,000,000
Warrant exercise price (in dollars per share)			$ 0.025
Warrant term			3 years
Amortization expense			$ 10,579
Unamortized discount			414,877
Fair value			380,174
12% Promissory Note Due on February 22, 2022 [Member]
Original issue discounts			$ 150,000
12% Promissory Note Due on February 22, 2022 [Member] | Warrant [Member]
Number of shares issued			100,000,000
Warrant exercise price (in dollars per share)			$ 0.135
Warrant term			3 years
Amortization expense			$ 11,556
Unamortized discount			1,481,022
Fair value			1,342,857
0% Promissory Note Due on March 23, 2022 [Member]
Principal face amount	[12]		2,545,900
Debt discount			278,132
Amortization expense			52,578
Unamortized discount			225,554
Fair value			2,267,768
0% Promissory Note Due on March 1, 2022 [Member]
Original issue discounts			6,000,000
Proceeds from loan payable			5,400,000
Total Loan			$ 6,000,000
Warrant exercise price (in dollars per share)			$ 0.135
Warrant term			3 years
Debt discount			$ 4,749
Amortization expense			37,925
Unamortized discount			5,311,080
0% Promissory Note Due on March 23, 2023 [Member]
Principal face amount	[13]		5,000,875
Debt discount			538,808
Amortization expense			104,226
Unamortized discount			431,582
Fair value			$ 4,465,067
[1]	The note may be pre-payable at any time. The note balance includes an original issue discount of $12,000.
[2]	The note may be pre-payable at any time. The note balance includes an original issue discount of $6,000.
[3]	The note may be pre-payable at any time. The note balance includes an original issue discount of $10,000.
[4]	The note may be pre-payable at any time. The note balance includes an original issue discount of $7,000.
[5]	The note may be pre-payable at any time. The note balance includes an original issue discount of $50,000. Interest payable monthly, principal due at maturity. Secured by a general security charging all of RAD's present and after-acquired property.
[6]	Principal and interest repayable in 28 monthly instalments commencing December 6, 2020, the first 6 months at $2,000 per month, the remaining 22 payments at $ 8,500 per month. Secured by revenue earning devices.
[7]	The note may be pre-payable at any time. The note balance includes an original issue discount of $10,000 and was issued with warrant to purchase 70,000,000 shares at an exercise price of $0.00165 per share, with a 3 year term and having a fair value of $77,000 using Black-Scholes with assumptions described in Note 13. The discount and warrant are being amortized over the term of the loan.
[8]	Principal and interest repayable in 21 monthly instalments commencing December 6, 2020 of $4,060 commencing February 21, 2021. Secured by revenue earning devices.
[9]	The note may be pre-payable at any time. The note balance includes an original issue discount of $25,000 and was issued with warrant to purchase 230,000,000 shares at an exercise price of $0.00165 per share with a 3 year term and having a fair value of $253,000 using Black-Scholes with assumptions described in note 13. The discount and warrant are being amortized over the term of the loan.
[10]	The note may be pre-payable at any time. The note balance includes an original issue discount of 7,500 and was issued with a warrant to purchase 100,000,000 shares at an exercise price of $0.002 per share with a 3 year term and having a relative fair value of $54,545 using Black-Scholes with assumptions described in note 13. The discounts are being amortized over the term of the loan. After allocating these charges to debt and equity according to their respective values , a debt discount of $54,545 with a corresponding adjustment to paid in capital for the relative value of the warrant. For the year ended February 28, 2021, the Company recorded amortization expense of $1,694 with an unamortized discount of $52,851 at February 28, 2021.
[11]	This promissory note was issued as part of a debt settlement as disclosed in Note 8 whereby $2,683,357 in convertible notes and associated accrued interest of $1,237,811 totaling $3,921,168 was exchanged for this promissory note of $3,921,168, and a warrant to purchase 450,000,000 shares at an exercise price of $.002 per share and a three year maturity having a relative fair value of $990,000 using Black-Scholes with assumptions described in Note 13. This note is secured by a general security charging all of the Companys present and after-acquired property.
[12]	In exchange for 28 Series F preferred shares, the Company issued a noninterest bearing unsecured loan for $2,545,900. A fair value of the loan of $2,267,768 was determined with a debt discount off $278,132. For the three months ended year ended May 31, 2021, the Company recorded amortization expense of $52,578 with an unamortized discount $225,554 at May 31, 2021.
[13]	In exchange for 55 Series F preferred shares, the Company issued a noninterest bearing unsecured loan for $5,000,875. A fair value of the loan of $4,465,067 was determined with a debt discount off $538,808. For the three months ended year ended May 31, 2021, the Company recorded amortization expense of $104,226 with an unamortized discount $431,582 at May 31, 2021.

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details)	3 Months Ended
	May 31, 2021Number$ / shares
Dividend Yield [Member]
Fair value measurement	0
Minimum [Member]
Strike price | $ / shares	$ 0.0632
Minimum [Member] | Fair Value Of Company Common Stock[Member]
Fair value measurement	0.0013
Minimum [Member] | Expected Volatility [Member]
Fair value measurement	175.5
Minimum [Member] | Risk Free Interest Rate [Member]
Fair value measurement	0.07
Minimum [Member] | Expected Term [Member]
Expected term (years)	1 month 16 days
Maximum [Member]
Strike price | $ / shares	$ 0.0660
Maximum [Member] | Fair Value Of Company Common Stock[Member]
Fair value measurement	0.138
Maximum [Member] | Expected Volatility [Member]
Fair value measurement	282.4
Maximum [Member] | Risk Free Interest Rate [Member]
Fair value measurement	0.12
Maximum [Member] | Expected Term [Member]
Expected term (years)	7 months 21 days

DERIVATIVE LIABILITES (Details

DERIVATIVE LIABILITES (Details 1)	3 Months Ended
	May 31, 2021USD ($)
Balance as of February 28, 2021	$ 444,466	[1]
Balance as of May 31, 2021	215,237
Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Balance as of February 28, 2021	444,466
Reduction of derivative liability due to debt settlement	(49,790)
Change in fair value of derivative liabilities	(179,439)
Balance as of May 31, 2021	$ 215,237
[1]	Derived from audited information

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2021	May 31, 2020	Feb. 28, 2021	[1]
Derivative Liability [Abstract]
Derivative liabilities	$ 215,237		$ 444,466
Due to equity conversions derivative liability	$ 0	$ 167,498
[1]	Derived from audited information

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT) (Details) - Preferred Stock [Member] - Warrant [Member]	3 Months Ended
	May 31, 2021$ / sharesshares
Number of Warrants, Outstanding [Roll Forward]
Outstanding at beginning | shares
Issued | shares	367
Exercised | shares	(38)
Forfeited and cancelled | shares
Outstanding at ending | shares	329
Warrants, Outstanding, Weighted Average Exercise Price [Roll Forward]
Outstanding at beginning | $ / shares
Issued | $ / shares	1
Exercised | $ / shares	1
Forfeited and cancelled | $ / shares
Outstanding at ending | $ / shares	$ 1
Warrants, Options, Outstanding, Weighted Average Remaining Contractual Life [Roll Forward]
Issued	5 years
Exercised	5 years
Outstanding at ending	4 years 9 months

STOCKHOLDERS_ EQUITY (DEFICIT_2

STOCKHOLDERS’ EQUITY (DEFICIT) (Details 1) - Common Stock [Member] - Warrant [Member]	3 Months Ended
	May 31, 2021$ / sharesshares
Number of Warrants, Outstanding [Roll Forward]
Outstanding at beginning | shares	619,523,492
Issued | shares
Exercised | shares
Forfeited and cancelled | shares
Outstanding at ending | shares	619,523,492
Warrants, Outstanding, Weighted Average Exercise Price [Roll Forward]
Outstanding at beginning | $ / shares	$ 0.0295
Issued | $ / shares
Exercised | $ / shares
Forfeited and cancelled | $ / shares
Outstanding at ending | $ / shares	$ 0.0295
Warrants, Options, Outstanding, Weighted Average Remaining Contractual Life [Roll Forward]
Outstanding at beginning	2 years 9 months 22 days
Outstanding at ending	2 years 6 months 18 days

STOCKHOLDERS_ EQUITY (DEFICIT_3

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative) - USD ($)	Apr. 09, 2021	May 31, 2021	May 31, 2020
Stock-based compensation		$ 69,350
Employment Agreement [Member] | Steven Reinharz [Member]
Stock-based compensation	$ 69,350
Employment Agreement [Member] | Steven Reinharz [Member] | Stock Option Award (option 1) [Member]
Exercise price (in dollars per share)	$ 0.15
Share price (in dollars per share)	$ 0.30
Number of shares issued (in shares)	10,000,000
Employment Agreement [Member] | Steven Reinharz [Member] | Stock Option Award (option 2) [Member]
Exercise price (in dollars per share)	$ 0.25
Share price (in dollars per share)	$ 0.50
Number of shares issued (in shares)	30,000,000
Common Stock [Member]
Description of stock Activity		Common shareholders had the following activity: - A Series C Preferred shareholder converted 78 Series F Preferred Shares for 316,345,998 common shares.
Common Stock [Member] | 2021 Plan [Member]
Number of shares issued (in shares)		5,000,000
Series F Preferred Stock [Member]
Description of stock Activity		Series F shareholders had the following activity: - 40 Series C Preferred Shares and a warrant to purchase 367 Series F Preferred Shares with a five-year term and an exercise price of $1.00 were issued to an investor in exchange for amending their deferred variable payment obligation agreement as disclosed in Note 7. The company attributed a fair value based on recent transactions for the Series F Preferred stock and warrants of $33,015,214 and recorded a loss on settlement of debt with a corresponding adjustment to paid in capital. - The warrant holder exercised warrant to acquire 38 Series F Preferred Shares. - The shareholder converted 78 Series F Preferred Shares into 316,345,998 common shares. - Two Series F Preferred shareholders exchanged 83 Series F Preferred Shares for two promissory notes as disclosed in point (11) and (12) in Note 11. The notes are non -interest bearing, have a one-year maturity and total $7,546,775.

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	May 31, 2021	Feb. 28, 2021	[1]
Commitments and Contingencies Disclosure [Abstract]
May 31, 2022	$ 246,148
May 31, 2023	207,558
May 31, 2024	207,558
May 31, 2025	207,558
May 31, 2026	207,558
May 31, 2027 and after	1,020,494
Total lease payments	2,096,874
Less: Interest	(789,973)
Present value of lease liabilities	$ 1,306,901	$ 47,753
[1]	Derived from audited information

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Mar. 10, 2021	Dec. 18, 2020	Mar. 31, 2021	Apr. 30, 2019	May 31, 2021	May 31, 2020	Feb. 28, 2021
Rent expense					$ 30,064	$ 3,000
Entity address	Company entered into a 10 year lease agreement for q manufacturing facility at 10800 Galaxie Avenue, Ferndale, Michigan, 48220, commencing on May 1, 2021 through to April 30, 2031	Company entered into a 15-month lease agreement for office space at 18009 Sky Park Circle Suite E, Irvine CA, 92614, commencing on December 18, 2020 through to March 31, 2022
Annual rent	$ 15,880	$ 3,859
Settlement payment			$ 30,000
Accured expenses							$ 62,552
Security deposit	$ 15,880	$ 3,859			19,739		$ 3,859	[1]
Gain on settlement of debt			$ 32,552		$ (32,984,361)
WeSecure Robotics, Inc [Member]
Attorney's fees and damages				$ 199,358
Description of settlement				The parties settled all claims for $180,000, payable in 14 monthly installments, and a full release. The $122,000 balance owing at February 28, 2021 was paid in full on March 17, 2021.
[1]	Derived from audited information

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details) - USD ($)	3 Months Ended
	May 31, 2021	May 31, 2020
Numerator:
Net income (loss) available to common shareholders	$ (35,904,918)	$ 1,975,276
Effect of common stock equivalents
Add: interest expense on convertible debt	24,954	411,149
Add (less) loss (gain) on change of derivative liabilities	(179,439)	(2,843,491)
Net income (loss) adjusted for common stock equivalents	$ (36,059,403)	$ (457,066)
Denominator:
Weighted average shares - basic (in shares)	3,489,517,478	1,537,353
Net income (loss) per share - basic (in dollars per share)	$ (0.01)	$ 1.28
Dilutive effect of common stock equivalents:
Convertible notes and accrued interest (in shares)		565,423,796
Preferred shares (in shares)		22,379,321
Warrants
Dilutive effect of common stock equivalents		587,803,117
Denominator:
Weighted average shares - diluted (in shares)	3,489,517,478	589,340,470
Net income (loss) per share - diluted (in dollars per share)	$ (0.01)	$ 0

EARNINGS (LOSS) PER SHARE (De_2

EARNINGS (LOSS) PER SHARE (Details 1) - shares	3 Months Ended
	May 31, 2021	May 31, 2020
Total	12,906,512,276	2,043
Series F Preferred Stock [Member]
Total	12,232,916,443
Convertible Notes And Accrued Interest [Member]
Total	14,072,341
Stock Options and Warrants [Member]
Total	659,523,492	2,043

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jul. 06, 2021	Jul. 12, 2021	Jun. 22, 2021	May 31, 2021	Feb. 28, 2021
Subsequent Event [Line Items]
Principal amount				$ 25,632,338
Warrant [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of cashless warrant exercised				619,523,492	619,523,492
Subsequent Event [Member] | Former Director [Member] | Series F Preferred Stock [Member]
Subsequent Event [Line Items]
Principal amount		$ 4,000,160
Number of shares issued (in shares)		184
Maturity date		Jul. 12, 2026
Interest rate		7.00%
Payment term		5 year term
Subsequent Event [Member] | Resignation Letter Agreement [Member] | Mr. Parsons [Member]
Subsequent Event [Line Items]
Principal amount			$ 265,700
Subsequent Event [Member] | Resignation Letter Agreement [Member] | Mr. Parsons [Member] | Class E Preferred Shares [Member]
Subsequent Event [Line Items]
Number of shares issued (in shares)	1,000,000
Subsequent Event [Member] | Employment Agreement [Member] | Steven Reinharz [Member]
Subsequent Event [Line Items]
Description of objectives and awards		The following objectives and awards were added to the two existing ones: Objective #3: Sales in any fiscal quarter exceed the total sales in fiscal year 2021 for the first time. Award #3: Five hundred (500) shares of Series G preferred stock. Objective #4: One hundred fifty (150) devices are deployed in the marketplace. Award #4: Two hundred fifty (250) shares of Series G preferred stock. Objective #5: Year-to-date sales at any point in fiscal year 2022 exceed One Million Dollars ($1,000,000). Award #5: Two hundred fifty (250) shares of Series G preferred stock. Objective #6: The price per share of common stock has increased to and maintains a price of Ten Cents ($0.10) or more for ten (10) days in a thirty (30) day period. Award #6: Two hundred fifty (250) shares of Series G preferred stock. Objective #7: The price per share of common stock has increased to and maintains a price of Twenty Cents ($0.20) or more for ten (10) days in a thirty(30) day period. Award #7: Five hundred (500) shares of Series G preferred stock. Objective #8: The RAD 3.0 products are launched into the marketplace by November 30, 2022. Award #8: Five hundred (500) shares of Series G preferred stock. Objective #9: RAD receives an order for fifty (50) units from a single customer. Award #9: Five hundred (500) shares of Series G preferred stock.
Subsequent Event [Member] | Promissory Note [Member]
Subsequent Event [Line Items]
Principal amount		$ 7,546,775
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of cashless warrant exercised		9,975,508
Subsequent Event [Member] | Common Stock [Member] | Promissory Note [Member]
Subsequent Event [Line Items]
Number of shares converted (in shares)		116,104,232
Value of shares converted		$ 7,062,620
Subsequent Event [Member] | Warrant [Member]
Subsequent Event [Line Items]
Number of warrant purchased		11,000,000