Artificial Intelligence Technology Solutions (AITX) 10-Q 17 Jul 23 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	May 31, 2023	Jul. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	May 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--02-28
Entity File Number	000-55079
Entity Registrant Name	ARTIFICIAL INTELLIGENCE TECHNOLOGY SOLUTIONS INC.
Entity Central Index Key	0001498148
Entity Tax Identification Number	27-2343603
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	10800 Galaxie Avenue
Entity Address, City or Town	Ferndale
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48220
City Area Code	877
Local Phone Number	787-6268
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		6,561,173,249

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	May 31, 2023	Feb. 28, 2023
Current assets:
Cash	$ 287,202	$ 939,759	[1]
Accounts receivable, net	391,823	265,024	[1]
Device parts inventory, net	1,489,429	1,637,899	[1]
Prepaid expenses and deposits	521,501	596,310	[1]
Total current assets	2,689,955	3,438,992	[1]
Operating lease asset	1,179,673	1,208,440	[1]
Revenue earning devices, net of accumulated depreciation of $902,680 and $778,839, respectively	1,556,790	1,235,219	[1]
Fixed assets, net of accumulated depreciation of $227,103 and $182,002, respectively	302,960	315,888	[1]
Trademarks	27,080	27,080	[1]
Investment at cost	50,000	50,000	[1]
Security deposit	21,239	21,239	[1]
Total assets	5,827,697	6,296,858	[1]
Current liabilities:
Accounts payable and accrued expenses	1,336,023	1,343,379	[1]
Advances payable- related party	1,594	1,594	[1]
Customer deposits	36,460	9,900	[1]
Current operating lease liability	244,169	248,670	[1]
Current portion of deferred variable payment obligation	604,811	542,177	[1]
Loan payable - related party	243,256	206,516	[1]
Incentive compensation plan payable	1,042,000	979,000	[1]
Current portion of loans payable, net of discount of $1,348,996 and $1,651,597	16,220,989	9,918,389	[1]
Vehicle loan - current portion	38,522	38,522	[1]
Current portion of accrued interest payable	4,741,347	2,761,446	[1]
Total current liabilities	24,509,171	16,049,593	[1]
Non-current operating lease liability	926,274	950,541	[1]
Loans payable, net of discount of $4,973,120 and $4,130,291, respectively	9,884,241	15,554,069	[1]
Deferred variable payment obligation	2,525,000	2,525,000	[1]
Accrued interest payable	2,062,128	3,060,656	[1]
Total liabilities	39,906,814	38,139,859	[1]
Stockholders' deficit:
Preferred stock, value			[1]
Common Stock, $0.00001 par value; 7,225,000,000 shares authorized 6,129,670,689 and 5,848,741,599 shares issued, issuable and outstanding, respectively	61,298	58,489	[1]
Additional paid-in capital	82,563,520	80,247,252	[1]
Preferred stock to be issued	99,086	99,086	[1]
Accumulated deficit	(116,808,904)	(112,253,711)	[1]
Total stockholders' deficit	(34,079,117)	(31,843,001)	[1]
Total liabilities and stockholders' deficit	5,827,697	6,296,858	[1]
Series G Preferred Stock [Member]
Stockholders' deficit:
Preferred stock, value			[1]
Series E Preferred Stock [Member]
Stockholders' deficit:
Preferred stock, value	3,350	3,350	[1]
Total stockholders' deficit	3,350	3,350
Series F Preferred Stock [Member]
Stockholders' deficit:
Preferred stock, value	2,533	2,533	[1]
Total stockholders' deficit	$ 101,619	$ 101,619
[1]Derived from audited information

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	May 31, 2023	Feb. 28, 2023
Accumulated depreciation, revenue earning devices	$ 902,680	$ 778,839
Accumulated depreciation, fixed assets	227,103	182,002
Discount of current portion of loans payable	1,348,996	1,651,597
Discount of loans payable	$ 4,973,120	$ 4,130,291
Preferred stock, authorized	15,545,650	15,545,650
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per shares)	$ 0.00001	$ 0.00001
Common stock, authorized	7,225,000,000	7,225,000,000
Common stock, shares, issued	6,129,670,689	5,848,741,599
Common stock, shares, outstanding	6,129,670,689	5,848,741,599
Series G Preferred Stock [Member]
Preferred stock, authorized	100,000	100,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred stock, par value (in dollars per shares)	$ 0.001	$ 0.001
Series E Preferred Stock [Member]
Preferred stock, authorized	4,350,000	4,350,000
Preferred stock, shares issued	3,350,000	3,350,000
Preferred stock, shares outstanding	3,350,000	3,350,000
Preferred stock, par value (in dollars per shares)	$ 0.001	$ 0.001
Series F Preferred Stock [Member]
Preferred stock, authorized	4,350	4,350
Preferred stock, shares issued	2,533	2,533
Preferred stock, shares outstanding	2,533	2,533
Preferred stock, par value (in dollars per shares)	$ 1	$ 1

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	May 31, 2023	May 31, 2022
Income Statement [Abstract]
Revenues	$ 385,208	$ 385,157
Cost of Goods Sold	91,511	293,724
Gross Profit	293,697	91,433
Operating expenses:
Research and development (including related party charges of $882,015 (2022-$1,001,734))	891,757	1,023,735
General and administrative	2,120,433	2,400,392
Depreciation and amortization	167,942	93,995
Operating lease cost and rent	62,542	69,967
Total operating expenses	3,242,674	3,588,089
Loss from operations	(2,948,977)	(3,496,656)
Other income (expense), net:
Interest expense	(1,606,216)	(1,175,030)
Total other income (expense), net	(1,606,216)	(1,175,030)
Net income (loss)	$ (4,555,193)	$ (4,671,686)
Net income (loss) per share - basic	$ 0	$ 0
Net income (loss) per share - diluted	$ 0	$ 0
Weighted average common share outstanding - basic	5,964,709,322	4,798,657,871
Weighted average common share outstanding - diluted	5,964,709,322	4,798,657,871

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (Parenthetical) - USD ($)	3 Months Ended
	May 31, 2023	May 31, 2022
Income Statement [Abstract]
Related party charges	$ 882,015	$ 1,001,734

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDER'S DEFICIT (Unaudited) - USD ($)	Series E Preferred Stock [Member]	Series F Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Feb. 28, 2022	$ 3,350	$ 101,618	$ 47,353	$ 73,015,576	$ (94,144,254)	$ (20,976,357)
Beginning balance, (in shares) at Feb. 28, 2022	3,350,000	2,532	4,735,210,360
Issuance of shares, net of $81,285 issuance costs			$ 1,339	1,643,883		1,645,222
Issuance of shares, net of issuance costs (in shares)			133,881,576
Rounding				(1)		(1)
Net income					(4,671,686)	(4,671,686)
Ending balance, value at May. 31, 2022	$ 3,350	$ 101,618	$ 48,692	74,659,458	(98,815,940)	(24,002,822)
Ending balance, (in shares) at May. 31, 2022	3,350,000	2,532	4,869,091,936
Beginning balance, value at Feb. 28, 2023	$ 3,350	$ 101,619	$ 58,489	80,247,252	(112,253,711)	(31,843,001)	[1]
Beginning balance, (in shares) at Feb. 28, 2023	3,350,000	2,533	5,848,741,599
Issuance of shares, net of $81,285 issuance costs			$ 2,809	1,316,100		1,318,909
Issuance of shares, net of issuance costs (in shares)			280,929,190
Relative fair value of Series F warrants issued with loans payable				947,447		947,447
Stock based compensation				52,721		52,721
Net income					(4,555,193)	(4,555,193)
Ending balance, value at May. 31, 2023	$ 3,350	$ 101,619	$ 61,298	$ 82,563,520	$ (116,808,904)	$ (34,079,117)
Ending balance, (in shares) at May. 31, 2023	3,350,000	2,533	6,129,670,789
[1]Derived from audited information

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDER'S DEFICIT (Unaudited) (Parenthetical) - USD ($)	3 Months Ended
	May 31, 2023	May 31, 2022
Statement of Stockholders' Equity [Abstract]
Issuance cost of shares	$ 81,285	$ 117,157

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	May 31, 2023	May 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (4,555,193)	$ (4,671,686)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	167,942	93,995
Bad debts expense	16,000	105,000
Inventory provision		25,000
Reduction of right of use asset	28,767	30,046
Accretion of lease liability	33,775	36,355
Stock based compensation	115,721	161,500
Amortization of debt discounts	557,219	415,029
Increase in related party accrued payroll and interest	36,740	3,240
Changes in operating assets and liabilities:
Accounts receivable	(142,799)	(40,251)
Prepaid expenses and deposits on inventory	74,809	126,610
Device parts inventory	(324,652)	(283,209)
Accounts payable and accrued expenses	(7,354)	101,557
Customer deposits	26,560	(10,000)
Operating lease liability payments	(62,542)	(66,401)
Current portion of deferred variable payment obligations for payments	62,634	62,627
Accrued interest payable	981,370	289,016
Net cash used in operating activities	(2,991,003)	(3,621,572)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(3,463)	(88,214)
Net cash (used in) investing activities	(3,463)	(88,214)
CASH FLOWS FROM FINANCING ACTIVITIES:
Share proceeds net of issuance costs	1,318,909	1,645,222
Proceeds from loans payable	1,050,000
Repayment of loans payable	(27,000)	(1,661,953)
Net cash provided by (used in) financing activities	2,341,909	(16,731)
Net change in cash	(652,557)	(3,726,517)
Cash, beginning of period	939,759	4,648,146
Cash, end of period	287,202	921,629
Supplemental disclosure of cash and non-cash transactions:
Cash paid for interest	1,375	342,138
Cash paid for income taxes
Noncash investing and financing activities:
Transfer from device parts inventory to fixed assets	473,122	179,619
Discount applied to face value of loans	150,000
Series F warrants issued as part of debt issuance	$ 947,447

GENERAL INFORMATION

GENERAL INFORMATION	3 Months Ended
	May 31, 2023
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 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 2,450 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, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	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, 2023, the Company had negative cash flow from operating activities of $ 2,991,003 116,808,904 21,819,216 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: 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. In March 2023, the Company entered into an equity financing agreement whereby an investor will purchase up to $ 30,000,000 200,000 300,000 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 this fiscal period through to June 30, 2023 has raised an additional $ 3.5

ACCOUNTING POLICIES

ACCOUNTING POLICIES	3 Months Ended
	May 31, 2023
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 14, 2023. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Robotic Assistance Devices, Inc., Robotic Assistance Devices Group , Inc, Robotic Assistance Devices Mobile, Inc., On the Move Experience, LLC and On the 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, 2023 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. Concentrations Loans payable At May 31, 2023 there were $ 32,427,346 28,090,506 87 31,254,345 26,540,506 85 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 $ 16,000 39,000 51 59 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, 2023 and February 28, 2023 there was a valuation reserve of $ 195,000 195,000 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 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 five Major repairs or improvements are capitalized. Minor replacements and maintenance and repairs which do not improve or extend asset lives are expensed currently. Fixed assets consisted of the following: Computer equipment and software 2 3 Office equipment 4 years Manufacturing equipment 7 years Warehouse equipment 5 years Tooling 2 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 no 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 8, 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) three 57 two 29 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. On December 22, 2017, the Tax Cuts and Jobs Act (“Tax Act”) was signed into law. ASC 740, Accounting for Income Taxes requires companies to recognize the effects of changes in tax laws and rates on deferred tax assets and liabilities and the retroactive effects of changes in tax laws in the period in which the new legislation is enacted. The Company’s gross deferred tax assets were revalued based on the reduction in the federal statutory tax rate from 35% to 21%. 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: Fair Value Measurement Using Amount at Level 1 Level 2 Level 3 May 31, 2023 Liabilities Incentive compensation plan payable- revaluation of equity awards payable in Series G shares $ 1,042,000 $ — $ — $ 1,042,000 February 28, 2023 Liabilities Incentive compensation plan payable- revaluation of equity awards payable in Series G shares $ 979,000 $ — $ — $ 979,000 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 Recently Adopted Accounting Standards In December 2019, the Financial Accounting Standards Board (FASB) issued amended guidance on the accounting and reporting of income taxes. The guidance is intended to simplify the accounting for income taxes by removing exceptions related to certain intraperiod tax allocations and deferred tax liabilities; clarifying guidance primarily related to evaluating the step-up tax basis for goodwill in a business combination; and reflecting enacted changes in tax laws or rates in the annual effective tax rate. The Company adopted the new guidance effective February 1, 2021. There was no impact to the Company’s consolidated financial statements upon adoption. In January 2020, the FASB issued new guidance intended to clarify certain interactions between accounting standards related to equity securities, equity method investments and certain derivatives. The guidance addresses accounting for the transition into and out of the equity method of accounting and measuring certain purchased options and forward contracts to acquire investments. The Company adopted the new guidance effective February 1, 2021. There was no impact to the Company’s consolidated financial statements upon adoption. In August 2020, the FASB issued amended guidance on the accounting for convertible instruments and contracts in an entity’s own equity. The guidance removes the separation model for convertible debt instruments and preferred stock, amends requirements for conversion options to be classified in equity as well as amends diluted earnings per share (EPS) calculations for certain convertible debt instruments. The amended guidance is effective for interim and annual periods in 2022. The application of the amendments in the new guidance are to be applied either on a modified retrospective or a retrospective basis. We are currently assessing the effect that the adoption of this standard will have on the Company’s consolidated financial statements upon adoption. Recently Issued Accounting Standards Not Yet Adopted In March 2020, the FASB issued optional guidance to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting and subsequently issued clarifying amendments. The guidance provides optional expedients and exceptions for accounting for contracts, hedging relationships, and other transactions that reference the London Interbank Offered Rate (LIBOR) or another reference rate expected to be discontinued because of reference rate reform. The optional guidance is effective upon issuance and can be applied on a prospective basis at any time between January 1, 2020 through December 31, 2022. The Company is currently evaluating the impact of adoption on its consolidated financial statements. In October 2021, the FASB issued amended guidance that requires acquiring entities to recognize and measure contract assets and liabilities in a business combination in accordance with existing revenue recognition guidance. The amended guidance is effective for interim and annual periods in 2023 and is to be applied prospectively. Early adoption is permitted on a retrospective basis to the beginning of the fiscal year of adoption. The adoption of this guidance will not have a material impact on the Company’s consolidated financial statements for prior acquisitions; however, the impact in future periods will be dependent upon the contract assets and contract liabilities acquired in future business combinations. In November 2021, the FASB issued new guidance to increase the transparency of transactions with a government that are accounted for by applying a grant or contribution accounting model by analogy. The guidance requires annual disclosures of such transactions to include the nature of the transactions and the significant terms and conditions, the accounting treatment and the impact to the company’s financial statements. The guidance is effective for annual periods beginning in 2022 and is to be applied on either a prospective or retrospective basis. The Company is currently evaluating the impact of adoption on its consolidated financial statements.

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	3 Months Ended
	May 31, 2023
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 $ 238,149 $ 239,805 Direct sales of goods and services 147,059 145,352 Revenues $ 385,208 $ 385,157

LEASES

LEASES	3 Months Ended
	May 31, 2023
Leases
LEASES	5. LEASES We lease certain warehouses, and office space. Leases with an initial term of 12 There is no lease renewal. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Below is a summary of our lease assets and liabilities at May 31, 2023 and February 28, 2023. Leases Classification May 31, 2023 February 28, 2023 Assets Operating Operating Lease Assets $ 1,179,673 $ 1,208,440 Liabilities Current Operating Current Operating Lease Liability $ 244,169 $ 248,670 Noncurrent Operating Noncurrent Operating Lease Liabilities 926,274 950,541 Total lease liabilities $ 1,170,443 $ 1,199,211 Note: As most of our leases do not provide an implicit rate, we use our incremental borrowing rate of 10% which for the leases noted above was based on the information available at commencement date in determining the present value of lease payments. We compare against loans we obtain to acquire physical assets and not loans we obtain for financing. The loans we obtain for financing are generally at significantly higher rates and we believe that physical space or vehicle rental agreements are in line with physical asset financing agreements. CAM charges were not included in operating lease expense and were expensed in general and administrative expenses as incurred. Operating lease cost and rent was $ 62,542 69,967

REVENUE EARNING DEVICES

REVENUE EARNING DEVICES	3 Months Ended
	May 31, 2023
Revenue Earning Devices
REVENUE EARNING DEVICES	6. REVENUE EARNING DEVICES Revenue earning devices consisted of the following: May 31, 2023 February 28, 2023 Revenue earning devices $ 2,459,470 $ 2,015,058 Less: Accumulated depreciation (902,680 ) (779,839 ) Total $ 1,556,790 $ 1,235,219 During the three months ended May 31, 2023 the Company made total additions to revenue earning devices of $ 444,412 174,101 Depreciation expense was $ 122,841 71,414

FIXED ASSETS

FIXED ASSETS	3 Months Ended
	May 31, 2023
Property, Plant and Equipment [Abstract]
FIXED ASSETS	7. FIXED ASSETS Fixed assets consisted of the following: May 31, 2023 February 28, 2023 Automobile $ 101,680 $ 101,680 Demo devices 97,720 69,010 Tooling 101,322 101,322 Machinery and equipment 8,825 8,825 Computer equipment 150,387 150,387 Office equipment 15,312 15,312 Furniture and fixtures 21,225 21,225 Warehouse equipment 14,561 14,561 Leasehold improvements 19,031 15,568 530,063 497,890 Less: Accumulated depreciation (227,103 ) (182,002 ) $ 302,960 $ 315,888 During the three months ended May 31, 2023 the Company made additions of $ 32,173 28,710 3,463 93,730 5,516 88,214 Depreciation expense was $ 45,101 22,581

DEFERRED VARIABLE PAYMENT OBLIG

DEFERRED VARIABLE PAYMENT OBLIGATION	3 Months Ended
	May 31, 2023
Deferred Variable Payment Obligation
DEFERRED VARIABLE PAYMENT OBLIGATION	8. 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 9 February 29, 2020 On May 9, 2019 the Company entered into two similar arrangements with two investors: (1) The investor would pay up to $ 400,000 4 400,000 (2) The investor would pay up to $ 50,000 1.11 50,000 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 an arrangement similar to the (February 1, 2019 agreement above) investor above whereby the investor would advance up to $ 225,000 2.25 109,000 116,000 On December 30, 2019 the Company entered into an arrangement with a new investor whereby the investor would advance up to $ 100,000 1.00 On April 22, 2020 the Company entered into an arrangement with the (first May 9, 2019) investor above whereby the investor would advance up to $ 100,000 1.00 On July 1, 2020 the Company entered into an agreement with the first investor whereby the investor would pay up to $ 800,000 2.75 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 $ 900,000 225,000 800,000 1,925,000 14.25 In summary of all agreements mentioned above if in the event that at least 10 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% The Payments will first become payable on June 30, 2019 (unless otherwise indicated) based on the quarterly Revenues for the quarter ended May 31, 2019 and will accrue every quarter thereafter. As of May 31, 2023, the Company has accrued approximately $ 604,811 388,226 542,177 325,600 On March 1, 2021 the first investor referred to above whose aggregate investment is $ 1,925,000 1) The rate payment was reduced from 14.25 9.65 2) The asset disposition % (see below) was reduced from 31 21 In consideration for the above changes, the investor received 40 Series F Convertible Preferred Stock and a warrant to purchase 367 1.00 38 33,015,214 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 February 28, 2023, and February 28, 2022, the long-term balances other than Payments already owed is the cash received of $ 2,525,000 2,525,000 For both the years ended February 28, 2023 and February 28, 2022, the Company has received $ 0 2,525,000 For the three months ended May 31, 2023 and year ended February 28, 2023 , the Company has received $ 0 2,525,000 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, 2023, the Company has accrued $ 388,227 542,177 388,226 325,600

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	May 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	9. RELATED PARTY TRANSACTIONS For both the three months ended May 31, 2023 and May 31, 2022 , the Company had no 243,256 206,516 139,250 133,000 12 108,000 108,000 12 19,275 15,660 Pursuant to the amended Employment Agreement with its Chief Executive Officer, for the three months ended May 31, 2023 the Company accrued $ 63,000 161,500 1,000 1,042,000 979,000 During the three months ended May 31, 2023 and 2022, the Company was charged $ 882,015 1,001,734

OTHER DEBT _ VEHICLE LOAN

OTHER DEBT – VEHICLE LOAN	3 Months Ended
	May 31, 2023
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 5 November 9, 20 1,019 47,661 5 October 24, 2022 923 0 21,907 3,257 21,578 18,766 5,515 13,251 16,944 38,522 38,522

LOANS PAYABLE

LOANS PAYABLE	3 Months Ended
	May 31, 2023
Loans Payable
LOANS PAYABLE	11. LOANS PAYABLE Loans payable at May 31, 2023 consisted of the following: Annual Date Maturity Description Principal Interest Rate July 18, 2016 July 18, 2017 Promissory note (1) * $ 3,500 22% December 10, 2020 December 10, 2023 Promissory note (2) 3,921,168 12% December 10, 2020 December 10, 2023 Promissory note (3) 3,054,338 12% December 10, 2020 December 10, 2023 Promissory note (4) 165,605 12% December 14, 2020 December 14, 2023 Promissory note (5) 310,375 12% December 30, 2020 December 30, 2023 Promissory note (6) 350,000 12% January 1, 2021 January 1, 2024 Promissory note (7) 25,000 12% January 1, 2021 January 1, 2024 Promissory note (8) 145,000 12% January 14, 2021 January 14, 2024 Promissory note (9) 550,000 12% February 22, 2021 February 22, 2024 Promissory note (10) 1,650,000 12% March 1, 2021 March 1, 2024 Promissory note (11) 6,000,000 12% June 8, 2021 June 8, 2024 Promissory note (12) 2,750,000 12% July 12, 2021 July 26, 2026 Promissory note (13) 3,857,360 7% September 14, 2021 September 14, 2024 Promissory note (14) 1,650,000 12% July 28, 2022 July 28, 2023 Promissory note (15) 170,000 15% August 30, 2022 August 30,2024 Promissory note (16) 3,000,000 15% September 7, 2022 September 7, 2023 Promissory note (17) 400,000 15% September 8, 2022 September 8, 2023 Promissory note (18) 475,000 15% October 13, 2022 October 13, 2023 Promissory note (19) 350,000 15% October 28, 2022 October 31, 2026 Promissory note (20) 400,000 15% November 9, 2022 October 31, 2026 Promissory note (20) 400,000 15% November 10, 2022 October 31, 2026 Promissory note (20) 400,000 15% November 15, 2022 October 31, 2026 Promissory note (20) 400,000 15% January 11, 2023 October 31,2026 Promissory note (20) 400,000 15% February 6, 2023 October 31, 2026 Promissory note (20) 400,000 15% April 5. 2023 October 31, 2026 Promissory note (20) 400,000 15% April 20, 23 October 31, 2026 Promissory note (20) 400,000 15% May 11, 2023 October 31, 2026 Promissory note (20) 400,000 15% $ 32,427,346 Less: current portion of loans payable (17,569,985 ) Less: discount on non-current loans payable (4,973,120 ) Non-current loans payable, net of discount $ 9,884,241 Current portion of loans payable $ 17,569,985 Less: discount on current portion of loans payable (1,348,996 ) Current portion of loans payable, net of discount $ 16,220,989 * In default (1) This note was transferred from convertible notes payable because in August 2022 it was no longer convertible due to restrictions placed on the lender. (2) This promissory note was issued as part of a debt settlement whereby $ 2,683,357 1,237,811 3,921,168 3,921,168 .002 990,000 (3) This promissory note was issued as part of a debt settlement whereby $ 1,460,794 1,593,544 3,054,338 3,054,338 .002 550,000 (4) This promissory note was issued as part of a debt settlement whereby $ 103,180 62,425 165,605 165,605 80,000,000 .002 176,000 (5) This promissory note was issued as part of a debt settlement whereby $ 235,000 75,375 310,375 310,375 25,000,000 .002 182,500 (6) The note, with an original principal amount of $ 350,000 35,000 50,000,000 0.025 3 271,250 271,250 39,904 153,611 (7) This promissory note was issued as part of a debt settlement whereby $ 9,200 6,944 16,144 25,000 (8) This promissory note was issued as part of a debt settlement whereby $ 79,500 28,925 108,425 145,000 (9) The note, with an original principal amount of $ 550,000 250,000 50,000,000 0.025 3 380,174 380,174 51,045 188,291 (10) The note, with an original principal balance of $ 1,650,000 150,000 100,000,000 0.135 3 1,342,857 1,342,857 50,000,000 .0164 3 950,000 159,064 953,197 (11) The unsecured note may be pre-payable at any time. Cash proceeds of $ 5,400,000 6,000,000 600,000 300,000,000 0.135 3 4,749,005 4,749,005 150,000,000 .0164 3 2,850,000 (12) The note, with an original principal balance of $ 2,750,000 50,000 170,000,000 0.064 3 2,035,033 2,035,033 85,000,000 .0164 3 1,615,000 154,910 639,308 (13) This loan, with an original principal balance of $ 4,000,160 27,000 (14) The note, with an original principal balance of $ 1,650,000 150,000 250,000,000 0.037 3 1,284,783 1,284,783 86,930 1,27,501 (15) Original $ 170,000 20,000 5,287 3,739 (16) A warrant holder exchanged 955,000,000 3,000,000 15 2,960,500 39,500 4,557 26,312 (17) Original $ 400,000 50,000 12,342 15,479 (18) Original $ 475,000 75,000 18,930 17,799 (19) Original $ 350,000 50,000 12,290 20,620 (20) On October 28, 2022 the Company entered into an loan facility with a lender for up to $4,000,000 including an original issue discount of $500,000. In exchange the Company will issue one series F Preferred Share, extended 329 series F warrants with a March 1, 2026 maturity to a new October 31, 2033 maturity, and issue up to 10 tranches with each tranche of $400,000, with cash proceeds of $350,000 an original issue discount of $50,000, October 31, 2026 maturity, and 61 Series F warrants with a October 31, 2033 maturity. 400,000 50,000 1,866 346,157 400,000 50,000 1,838 346,600 400,000 50,000 16,678 349,214 400,000 50,000 1,881 345,914 400,000 50,000 1,925 345,265 400,000 50,000 1,836 346,590 400,000 50,000 751 345,494 400,000 50,000 196 352,023 400,000 50,000 0 398,983

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT)	3 Months Ended
	May 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	12. STOCKHOLDERS’ EQUITY (DEFICIT) Summary or Preferred Stock Activity No preferred stock activity during the period. Summary of Preferred Stock Warrant Activity Number of Series F Preferred Warrants Weighted Average Exercise Price Weighted Average Remaining Years Outstanding at March 1, 2023 695 $1.00 10.00 Issued 183 1.00 9.88 Exercised — — — Forfeited and cancelled — — — Outstanding at May 31, 2023 878 $1.00 9.75 During the three months ended May 31, 2023, as part of debt issuance the Company issued 183 Series F Preferred Warrants to a lender for a relative fair value of $ 947,447 Summary of Common Stock Activity For the three months ended May 31, 2023 , the Company issued 280,929,190 1,400,094 1,318,809 81,285 The table below represent the common shares issued, issuable and outstanding at May 31, 2023 and February 28, 2023: Common shares May 31, 2023 February 28, 2023 Issued 6,117,570,789 5,836,641,599 Issuable 12,100,000 12,100,000 Issued, issuable and outstanding 6,129,670,789 5,848,741,599 Summary of Common Stock Warrant Activity Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Years Outstanding at February 28, 2023 314,217,451 $0.114 1.95 Issued — — — Exercised — — — Forfeited and cancelled — — — Outstanding at May 31, 2023 314,217,451 $0.114 1.70 For the three months ended May 31, 2022 and May 31, 2021, the Company recorded a total of $ 0 0 Summary of Common Stock Option Activity Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Years Outstanding at February 28 , 2023 95,725,000 $0.02 4.75 Issued — — — Exercised — — — Forfeited, extinguished and cancelled (13,025,000 ) $0.02 (4.75) Outstanding at May 31, 2023 82,700,000 $0.02 4.50

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	May 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	13. 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. 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. 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 15,880 On September 30, 2021, the Company entered into a 3-year lease agreement for a vehicle commencing September 30, 2021 through to April 30, 2031 with a minimum base rent of $1,538 per month. The Company paid a down payment of $18,462. On January 28, 2022, the Company entered into a 2-year lease agreement for office space at 1516 E Edinger, Santa Ana, California, 92705, commencing on February 1, 2022 through to January 31, 2024 with a minimum base rent of $ 1,500 1,500 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 $ 62,542 69,967 Maturity of Lease Liabilities Operating May 31, 2024 $ 244,169 May 31, 2025 213,711 May 31, 2026 207,558 May 31, 2027 207,557 May 31, 2028 207,558 May 31, 2029 and after 605,378 Total lease payments 1,685,931 Less: Interest (515,488 ) Present value of lease liabilities $ 1,170,443

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	3 Months Ended
	May 31, 2023
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	14. EARNINGS (LOSS) PER SHARE The net income (loss) per common share amounts were determined as follows: For the Three Months Ended May 31, 2023 May 31, 2022 Numerator: Net income (loss) available to common shareholders $ (4,555,193 ) $ (4,671,686 ) Effect of common stock equivalents Add: interest expense on convertible debt — — Net income (loss) adjusted for common stock equivalents (4,555,193 ) (4,671,686 ) Denominator: Weighted average shares – basic 5,964,709,322 4,798,657,871 Net income (loss) per share – basic $ (0.00 ) $ (0.00 ) Denominator: Weighted average shares – diluted 5,964,709,322 4,798,657,871 Net income (loss) per share – diluted $ (0.00 ) $ (0.00 ) The anti-dilutive shares of common stock equivalents for the three months ended May 31, 2023 and 2022 were as follows: For the Three Months Ended May 31, 2023 May 31, 2022 Convertible notes and accrued interest — 7,093,255 Convertible Series F Preferred Shares — — Stock options and warrants 396,917,451 1,216,845,661 Total 396,917,451 1,223,938,916 * On August 23, 2021, the Company filed amended Series F preferred shares such that Series F preferred shares are not convertible into common stock by a holder until (A) August 23, 2023 or (B) the date on which such a conversion may be required for the purpose of (i) uplisting the Company to a new stock exchange, or (ii) selling more than 50% of the Company’s assets. Had these Series F preferred shares been convertible at May 31, 2023 and 2022 the dilutive effects would be as follows: Series F Preferred shares been convertible the dilutive effects would be as follows: For the Three Months Ended May 31, 2023 May 31, 2022 Convertible Series F Preferred Shares 21,147,364,222 16,798,367,179

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	May 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	15. SUBSEQUENT EVENTS Subsequent to May 31, 2023 through to July 14, 2023: — the Company issued 441,502,460 2,922,520 132,591 2,789,929

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	3 Months Ended
	May 31, 2023
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 14, 2023. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Robotic Assistance Devices, Inc., Robotic Assistance Devices Group , Inc, Robotic Assistance Devices Mobile, Inc., On the Move Experience, LLC and On the 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, 2023 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.
Concentrations	Concentrations Loans payable At May 31, 2023 there were $ 32,427,346 28,090,506 87 31,254,345 26,540,506 85
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 $ 16,000 39,000 51 59
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, 2023 and February 28, 2023 there was a valuation reserve of $ 195,000 195,000
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
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 five Major repairs or improvements are capitalized. Minor replacements and maintenance and repairs which do not improve or extend asset lives are expensed currently. Fixed assets consisted of the following: Computer equipment and software 2 3 Office equipment 4 years Manufacturing equipment 7 years Warehouse equipment 5 years Tooling 2 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 no
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 8, 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) three 57 two 29
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. On December 22, 2017, the Tax Cuts and Jobs Act (“Tax Act”) was signed into law. ASC 740, Accounting for Income Taxes requires companies to recognize the effects of changes in tax laws and rates on deferred tax assets and liabilities and the retroactive effects of changes in tax laws in the period in which the new legislation is enacted. The Company’s gross deferred tax assets were revalued based on the reduction in the federal statutory tax rate from 35% to 21%.
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: Fair Value Measurement Using Amount at Level 1 Level 2 Level 3 May 31, 2023 Liabilities Incentive compensation plan payable- revaluation of equity awards payable in Series G shares $ 1,042,000 $ — $ — $ 1,042,000 February 28, 2023 Liabilities Incentive compensation plan payable- revaluation of equity awards payable in Series G shares $ 979,000 $ — $ — $ 979,000 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 Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Recently Adopted Accounting Standards In December 2019, the Financial Accounting Standards Board (FASB) issued amended guidance on the accounting and reporting of income taxes. The guidance is intended to simplify the accounting for income taxes by removing exceptions related to certain intraperiod tax allocations and deferred tax liabilities; clarifying guidance primarily related to evaluating the step-up tax basis for goodwill in a business combination; and reflecting enacted changes in tax laws or rates in the annual effective tax rate. The Company adopted the new guidance effective February 1, 2021. There was no impact to the Company’s consolidated financial statements upon adoption. In January 2020, the FASB issued new guidance intended to clarify certain interactions between accounting standards related to equity securities, equity method investments and certain derivatives. The guidance addresses accounting for the transition into and out of the equity method of accounting and measuring certain purchased options and forward contracts to acquire investments. The Company adopted the new guidance effective February 1, 2021. There was no impact to the Company’s consolidated financial statements upon adoption. In August 2020, the FASB issued amended guidance on the accounting for convertible instruments and contracts in an entity’s own equity. The guidance removes the separation model for convertible debt instruments and preferred stock, amends requirements for conversion options to be classified in equity as well as amends diluted earnings per share (EPS) calculations for certain convertible debt instruments. The amended guidance is effective for interim and annual periods in 2022. The application of the amendments in the new guidance are to be applied either on a modified retrospective or a retrospective basis. We are currently assessing the effect that the adoption of this standard will have on the Company’s consolidated financial statements upon adoption. Recently Issued Accounting Standards Not Yet Adopted In March 2020, the FASB issued optional guidance to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting and subsequently issued clarifying amendments. The guidance provides optional expedients and exceptions for accounting for contracts, hedging relationships, and other transactions that reference the London Interbank Offered Rate (LIBOR) or another reference rate expected to be discontinued because of reference rate reform. The optional guidance is effective upon issuance and can be applied on a prospective basis at any time between January 1, 2020 through December 31, 2022. The Company is currently evaluating the impact of adoption on its consolidated financial statements. In October 2021, the FASB issued amended guidance that requires acquiring entities to recognize and measure contract assets and liabilities in a business combination in accordance with existing revenue recognition guidance. The amended guidance is effective for interim and annual periods in 2023 and is to be applied prospectively. Early adoption is permitted on a retrospective basis to the beginning of the fiscal year of adoption. The adoption of this guidance will not have a material impact on the Company’s consolidated financial statements for prior acquisitions; however, the impact in future periods will be dependent upon the contract assets and contract liabilities acquired in future business combinations. In November 2021, the FASB issued new guidance to increase the transparency of transactions with a government that are accounted for by applying a grant or contribution accounting model by analogy. The guidance requires annual disclosures of such transactions to include the nature of the transactions and the significant terms and conditions, the accounting treatment and the impact to the company’s financial statements. The guidance is effective for annual periods beginning in 2022 and is to be applied on either a prospective or retrospective basis. The Company is currently evaluating the impact of adoption on its consolidated financial statements.

ACCOUNTING POLICIES (Tables)

ACCOUNTING POLICIES (Tables)	3 Months Ended
	May 31, 2023
Accounting Policies [Abstract]
Fixed assets consisted of the following:	Fixed assets consisted of the following: Computer equipment and software 2 3 Office equipment 4 years Manufacturing equipment 7 years Warehouse equipment 5 years Tooling 2 years Demo Devices 4 years Vehicles 3 years Leasehold improvements 5 years, the life of the lease
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:	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: Fair Value Measurement Using Amount at Level 1 Level 2 Level 3 May 31, 2023 Liabilities Incentive compensation plan payable- revaluation of equity awards payable in Series G shares $ 1,042,000 $ — $ — $ 1,042,000 February 28, 2023 Liabilities Incentive compensation plan payable- revaluation of equity awards payable in Series G shares $ 979,000 $ — $ — $ 979,000

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	3 Months Ended
	May 31, 2023
Revenue from Contract with Customer [Abstract]
The following table presents revenues from contracts with customers disaggregated by product/service:	The following table presents revenues from contracts with customers disaggregated by product/service: Three Months Ended Three Months Ended Device rental activities $ 238,149 $ 239,805 Direct sales of goods and services 147,059 145,352 Revenues $ 385,208 $ 385,157

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	May 31, 2023
Leases
Below is a summary of our lease assets and liabilities at May 31, 2023 and February 28, 2023.	Below is a summary of our lease assets and liabilities at May 31, 2023 and February 28, 2023. Leases Classification May 31, 2023 February 28, 2023 Assets Operating Operating Lease Assets $ 1,179,673 $ 1,208,440 Liabilities Current Operating Current Operating Lease Liability $ 244,169 $ 248,670 Noncurrent Operating Noncurrent Operating Lease Liabilities 926,274 950,541 Total lease liabilities $ 1,170,443 $ 1,199,211

REVENUE EARNING DEVICES (Tables

REVENUE EARNING DEVICES (Tables)	3 Months Ended
	May 31, 2023
Revenue Earning Devices
Revenue earning devices consisted of the following:	Revenue earning devices consisted of the following: May 31, 2023 February 28, 2023 Revenue earning devices $ 2,459,470 $ 2,015,058 Less: Accumulated depreciation (902,680 ) (779,839 ) Total $ 1,556,790 $ 1,235,219

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	3 Months Ended
	May 31, 2023
Property, Plant and Equipment [Abstract]
Fixed assets consisted of the following:	Fixed assets consisted of the following: May 31, 2023 February 28, 2023 Automobile $ 101,680 $ 101,680 Demo devices 97,720 69,010 Tooling 101,322 101,322 Machinery and equipment 8,825 8,825 Computer equipment 150,387 150,387 Office equipment 15,312 15,312 Furniture and fixtures 21,225 21,225 Warehouse equipment 14,561 14,561 Leasehold improvements 19,031 15,568 530,063 497,890 Less: Accumulated depreciation (227,103 ) (182,002 ) $ 302,960 $ 315,888

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	3 Months Ended
	May 31, 2023
Loans Payable
Loans payable at May 31, 2023 consisted of the following:	Loans payable at May 31, 2023 consisted of the following: Annual Date Maturity Description Principal Interest Rate July 18, 2016 July 18, 2017 Promissory note (1) * $ 3,500 22% December 10, 2020 December 10, 2023 Promissory note (2) 3,921,168 12% December 10, 2020 December 10, 2023 Promissory note (3) 3,054,338 12% December 10, 2020 December 10, 2023 Promissory note (4) 165,605 12% December 14, 2020 December 14, 2023 Promissory note (5) 310,375 12% December 30, 2020 December 30, 2023 Promissory note (6) 350,000 12% January 1, 2021 January 1, 2024 Promissory note (7) 25,000 12% January 1, 2021 January 1, 2024 Promissory note (8) 145,000 12% January 14, 2021 January 14, 2024 Promissory note (9) 550,000 12% February 22, 2021 February 22, 2024 Promissory note (10) 1,650,000 12% March 1, 2021 March 1, 2024 Promissory note (11) 6,000,000 12% June 8, 2021 June 8, 2024 Promissory note (12) 2,750,000 12% July 12, 2021 July 26, 2026 Promissory note (13) 3,857,360 7% September 14, 2021 September 14, 2024 Promissory note (14) 1,650,000 12% July 28, 2022 July 28, 2023 Promissory note (15) 170,000 15% August 30, 2022 August 30,2024 Promissory note (16) 3,000,000 15% September 7, 2022 September 7, 2023 Promissory note (17) 400,000 15% September 8, 2022 September 8, 2023 Promissory note (18) 475,000 15% October 13, 2022 October 13, 2023 Promissory note (19) 350,000 15% October 28, 2022 October 31, 2026 Promissory note (20) 400,000 15% November 9, 2022 October 31, 2026 Promissory note (20) 400,000 15% November 10, 2022 October 31, 2026 Promissory note (20) 400,000 15% November 15, 2022 October 31, 2026 Promissory note (20) 400,000 15% January 11, 2023 October 31,2026 Promissory note (20) 400,000 15% February 6, 2023 October 31, 2026 Promissory note (20) 400,000 15% April 5. 2023 October 31, 2026 Promissory note (20) 400,000 15% April 20, 23 October 31, 2026 Promissory note (20) 400,000 15% May 11, 2023 October 31, 2026 Promissory note (20) 400,000 15% $ 32,427,346 Less: current portion of loans payable (17,569,985 ) Less: discount on non-current loans payable (4,973,120 ) Non-current loans payable, net of discount $ 9,884,241 Current portion of loans payable $ 17,569,985 Less: discount on current portion of loans payable (1,348,996 ) Current portion of loans payable, net of discount $ 16,220,989 * In default (1) This note was transferred from convertible notes payable because in August 2022 it was no longer convertible due to restrictions placed on the lender. (2) This promissory note was issued as part of a debt settlement whereby $ 2,683,357 1,237,811 3,921,168 3,921,168 .002 990,000 (3) This promissory note was issued as part of a debt settlement whereby $ 1,460,794 1,593,544 3,054,338 3,054,338 .002 550,000 (4) This promissory note was issued as part of a debt settlement whereby $ 103,180 62,425 165,605 165,605 80,000,000 .002 176,000 (5) This promissory note was issued as part of a debt settlement whereby $ 235,000 75,375 310,375 310,375 25,000,000 .002 182,500 (6) The note, with an original principal amount of $ 350,000 35,000 50,000,000 0.025 3 271,250 271,250 39,904 153,611 (7) This promissory note was issued as part of a debt settlement whereby $ 9,200 6,944 16,144 25,000 (8) This promissory note was issued as part of a debt settlement whereby $ 79,500 28,925 108,425 145,000 (9) The note, with an original principal amount of $ 550,000 250,000 50,000,000 0.025 3 380,174 380,174 51,045 188,291 (10) The note, with an original principal balance of $ 1,650,000 150,000 100,000,000 0.135 3 1,342,857 1,342,857 50,000,000 .0164 3 950,000 159,064 953,197 (11) The unsecured note may be pre-payable at any time. Cash proceeds of $ 5,400,000 6,000,000 600,000 300,000,000 0.135 3 4,749,005 4,749,005 150,000,000 .0164 3 2,850,000 (12) The note, with an original principal balance of $ 2,750,000 50,000 170,000,000 0.064 3 2,035,033 2,035,033 85,000,000 .0164 3 1,615,000 154,910 639,308 (13) This loan, with an original principal balance of $ 4,000,160 27,000 (14) The note, with an original principal balance of $ 1,650,000 150,000 250,000,000 0.037 3 1,284,783 1,284,783 86,930 1,27,501 (15) Original $ 170,000 20,000 5,287 3,739 (16) A warrant holder exchanged 955,000,000 3,000,000 15 2,960,500 39,500 4,557 26,312 (17) Original $ 400,000 50,000 12,342 15,479 (18) Original $ 475,000 75,000 18,930 17,799 (19) Original $ 350,000 50,000 12,290 20,620 (20) On October 28, 2022 the Company entered into an loan facility with a lender for up to $4,000,000 including an original issue discount of $500,000. In exchange the Company will issue one series F Preferred Share, extended 329 series F warrants with a March 1, 2026 maturity to a new October 31, 2033 maturity, and issue up to 10 tranches with each tranche of $400,000, with cash proceeds of $350,000 an original issue discount of $50,000, October 31, 2026 maturity, and 61 Series F warrants with a October 31, 2033 maturity. 400,000 50,000 1,866 346,157 400,000 50,000 1,838 346,600 400,000 50,000 16,678 349,214 400,000 50,000 1,881 345,914 400,000 50,000 1,925 345,265 400,000 50,000 1,836 346,590 400,000 50,000 751 345,494 400,000 50,000 196 352,023 400,000 50,000 0 398,983

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT) (Tables)	3 Months Ended
	May 31, 2023
Equity [Abstract]
Summary of Preferred Stock Warrant Activity	Summary of Preferred Stock Warrant Activity Number of Series F Preferred Warrants Weighted Average Exercise Price Weighted Average Remaining Years Outstanding at March 1, 2023 695 $1.00 10.00 Issued 183 1.00 9.88 Exercised — — — Forfeited and cancelled — — — Outstanding at May 31, 2023 878 $1.00 9.75
The table below represent the common shares issued, issuable and outstanding at May 31, 2023 and February 28, 2023:	The table below represent the common shares issued, issuable and outstanding at May 31, 2023 and February 28, 2023: Common shares May 31, 2023 February 28, 2023 Issued 6,117,570,789 5,836,641,599 Issuable 12,100,000 12,100,000 Issued, issuable and outstanding 6,129,670,789 5,848,741,599
Summary of Common Stock Warrant Activity	Summary of Common Stock Warrant Activity Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Years Outstanding at February 28, 2023 314,217,451 $0.114 1.95 Issued — — — Exercised — — — Forfeited and cancelled — — — Outstanding at May 31, 2023 314,217,451 $0.114 1.70
Summary of Common Stock Option Activity	Summary of Common Stock Option Activity Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Years Outstanding at February 28 , 2023 95,725,000 $0.02 4.75 Issued — — — Exercised — — — Forfeited, extinguished and cancelled (13,025,000 ) $0.02 (4.75) Outstanding at May 31, 2023 82,700,000 $0.02 4.50

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	May 31, 2023
Commitments and Contingencies Disclosure [Abstract]
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.	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 $ 62,542 69,967 Maturity of Lease Liabilities Operating May 31, 2024 $ 244,169 May 31, 2025 213,711 May 31, 2026 207,558 May 31, 2027 207,557 May 31, 2028 207,558 May 31, 2029 and after 605,378 Total lease payments 1,685,931 Less: Interest (515,488 ) Present value of lease liabilities $ 1,170,443

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	3 Months Ended
	May 31, 2023
Earnings Per Share [Abstract]
The net income (loss) per common share amounts were determined as follows:	The net income (loss) per common share amounts were determined as follows: For the Three Months Ended May 31, 2023 May 31, 2022 Numerator: Net income (loss) available to common shareholders $ (4,555,193 ) $ (4,671,686 ) Effect of common stock equivalents Add: interest expense on convertible debt — — Net income (loss) adjusted for common stock equivalents (4,555,193 ) (4,671,686 ) Denominator: Weighted average shares – basic 5,964,709,322 4,798,657,871 Net income (loss) per share – basic $ (0.00 ) $ (0.00 ) Denominator: Weighted average shares – diluted 5,964,709,322 4,798,657,871 Net income (loss) per share – diluted $ (0.00 ) $ (0.00 )
The anti-dilutive shares of common stock equivalents for the three months ended May 31, 2023 and 2022 were as follows:	The anti-dilutive shares of common stock equivalents for the three months ended May 31, 2023 and 2022 were as follows: For the Three Months Ended May 31, 2023 May 31, 2022 Convertible notes and accrued interest — 7,093,255 Convertible Series F Preferred Shares — — Stock options and warrants 396,917,451 1,216,845,661 Total 396,917,451 1,223,938,916 * On August 23, 2021, the Company filed amended Series F preferred shares such that Series F preferred shares are not convertible into common stock by a holder until (A) August 23, 2023 or (B) the date on which such a conversion may be required for the purpose of (i) uplisting the Company to a new stock exchange, or (ii) selling more than 50% of the Company’s assets. Had these Series F preferred shares been convertible at May 31, 2023 and 2022 the dilutive effects would be as follows:
Series F Preferred shares been convertible the dilutive effects would be as follows:	Series F Preferred shares been convertible the dilutive effects would be as follows: For the Three Months Ended May 31, 2023 May 31, 2022 Convertible Series F Preferred Shares 21,147,364,222 16,798,367,179

GENERAL INFORMATION (Details Na

GENERAL INFORMATION (Details Narrative) - shares	Aug. 28, 2017	May 31, 2023	Feb. 28, 2023	Jul. 25, 2017
Restructuring Cost and Reserve [Line Items]
Common stock, issued		6,129,670,689	5,848,741,599
Robotic Assistance Devices LLC [Member]
Restructuring Cost and Reserve [Line Items]
Common stock, issued				10,000
Robotic Assistance Devices LLC [Member] | Series E Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Number of shares isuued under acquisition	3,350,000
Robotic Assistance Devices LLC [Member] | Series F Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Number of shares isuued under acquisition	2,450

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	May 31, 2023
Cash flow from operating activities			$ 2,991,003
Accumulated deficit			116,808,904
Working capital			21,819,216
Subsequent Event [Member]
Additional issuance costs	$ 3,500,000
Minimum [Member]
Other cost cutting management estimates			200,000
Maximum [Member]
Other cost cutting management estimates			$ 300,000
Common Stock [Member]
Purchase of common stock		$ 30,000,000

Fixed assets consisted of the f

Fixed assets consisted of the following: (Details) - USD ($)	3 Months Ended
	May 31, 2023	Feb. 28, 2023
Property, Plant and Equipment [Line Items]
Gross	$ 530,063	$ 497,890
Less: accumulated depreciation	(227,103)	(182,002)
Fixed assets, net of accumulated depreciation	$ 302,960	315,888	[1]
Minimum [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	5 years
Computer Equipment and Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	2 years
Computer Equipment and Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	3 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	4 years
Gross	$ 15,312	15,312
Manufacturing Equipment [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	7 years
Warehouse Equipment [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	5 years
Gross	$ 14,561	14,561
Tooling [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	2 years
Demo Devices [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	4 years
Gross	$ 97,720	69,010
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	3 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	5 years
Gross	$ 19,031	15,568
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Gross	101,680	101,680
Tools, Dies and Molds [Member]
Property, Plant and Equipment [Line Items]
Gross	101,322	101,322
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Gross	8,825	8,825
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Gross	150,387	150,387
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Gross	$ 21,225	$ 21,225
[1]Derived from audited information

The following table presents in

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: (Details) - USD ($)	May 31, 2023	Feb. 28, 2023
Defined Benefit Plan Disclosure [Line Items]
Incentive compensation plan payable revaluation of equity awards payable in Series G shares	$ 1,042,000	$ 979,000
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Incentive compensation plan payable revaluation of equity awards payable in Series G shares
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Incentive compensation plan payable revaluation of equity awards payable in Series G shares
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Incentive compensation plan payable revaluation of equity awards payable in Series G shares	$ 1,042,000	$ 979,000

ACCOUNTING POLICIES (Details Na

ACCOUNTING POLICIES (Details Narrative)	3 Months Ended		12 Months Ended
	May 31, 2023 USD ($) Number	May 31, 2022 Number	Feb. 28, 2023 USD ($)
Property, Plant and Equipment [Line Items]
Loans payable	$ 32,427,346		$ 31,254,345
Accounts receivable, net	$ 391,823		265,024	[1]
Percentage of accounts receivable	51%	59%
Inventory valuation reserves	$ 195,000		195,000
Depreciation life	48 months
Deferred development costs	$ 0		0
Percentage of revenue	57%	29%
Description of deferred tax assets and liabilities	The Company’s gross deferred tax assets were revalued based on the reduction in the federal statutory tax rate from 35% to 21%.
Two Customer [Member]
Property, Plant and Equipment [Line Items]
Number of customers | Number	3	2
Minimum [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, useful life	5 years
Controller [Member]
Property, Plant and Equipment [Line Items]
Loans additions	$ 28,090,506		$ 26,540,506
Loans percentage	87%		85%
[1]Derived from audited information

The following table presents re

The following table presents revenues from contracts with customers disaggregated by product/service: (Details) - USD ($)	3 Months Ended
	May 31, 2023	May 31, 2022
Revenue from Contract with Customer [Abstract]
Device rental activities	$ 238,149	$ 239,805
Direct sales of goods and services	147,059	145,352
Revenues	$ 385,208	$ 385,157

Below is a summary of our lease

Below is a summary of our lease assets and liabilities at May 31, 2023 and February 28, 2023. (Details) - USD ($)	May 31, 2023	Feb. 28, 2023
Leases
Operating lease assets	$ 1,179,673	$ 1,208,440
Current operating lease liability	244,169	248,670	[1]
Noncurrent operating lease liabilities	926,274	950,541	[1]
Total lease liabilities	$ 1,170,443	$ 1,199,211
[1]Derived from audited information

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2023	May 31, 2022
Leases
Weighted average remaining lease term	12 months
Operating lease cost	$ 62,542	$ 69,967
Rent	$ 62,542	$ 69,967

Revenue earning devices consist

Revenue earning devices consisted of the following: (Details) - USD ($)	May 31, 2023	Feb. 28, 2023
Revenue Earning Devices
Revenue earning devices	$ 2,459,470	$ 2,015,058
Less: Accumulated depreciation	(902,680)	(779,839)
Total	$ 1,556,790	$ 1,235,219

REVENUE EARNING DEVICES (Detail

REVENUE EARNING DEVICES (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2023	May 31, 2022
Restructuring Cost and Reserve [Line Items]
Revenue earning	$ 385,208	$ 385,157
Depreciation expense	167,942	93,995
Robotic Assistance Devices LLC [Member]
Restructuring Cost and Reserve [Line Items]
Revenue earning	444,412	174,101
Depreciation expense	$ 122,841	$ 71,414

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - Robotic Assistance Devices LLC [Member] - USD ($)	3 Months Ended
	May 31, 2023	May 31, 2022
Restructuring Cost and Reserve [Line Items]
Additions to fixed assets	$ 32,173	$ 93,730
Assets transfers from inventory	28,710	5,516
Remaining additions to fixed assets	3,463	88,214
Depreciation expense	$ 45,101	$ 22,581

DEFERRED VARIABLE PAYMENT OBL_2

DEFERRED VARIABLE PAYMENT OBLIGATION (Details Narrative) - USD ($)										3 Months Ended		6 Months Ended	12 Months Ended
	Mar. 03, 2021	Aug. 27, 2020	Jul. 01, 2020	Apr. 22, 2020	Feb. 29, 2020	Dec. 30, 2019	Nov. 18, 2019	May 09, 2019	Feb. 01, 2019	May 31, 2023	May 31, 2021	Aug. 27, 2021	Feb. 28, 2023		Feb. 28, 2022	Mar. 28, 2023	May 31, 2022	May 31, 2019
Principal amount										$ 32,427,346
Accrued payment										388,227			$ 542,177					$ 604,811
Default on payments										388,226			325,600
Aggregate investment	$ 1,925,000
Total payment obligation										2,525,000			2,525,000	[1]
Payment receive										$ 0					$ 0	$ 0
Investor [Member]
Maximum amount of debt		$ 1,925,000	$ 800,000	$ 100,000		$ 100,000			$ 900,000
Percentage of exchange rate		14.25%	2.75%	1%		1%			9%
Debt instrument, date of first required payment					Feb. 29, 2020
Description of variable payments terms										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.
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.		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%
Principal amount					$ 109,000		$ 225,000
Advance amount					116,000
Investor [Member] | Series F Preferred Stock [Member]
Purchase of warrant	367										38
Exercise price	$ 1
Fair value of warrants											$ 33,015,214
Investor [Member] | Maximum [Member]
Percentage of exchange rate	14.25%
Percentage of total asset disposition price	31%
Investor [Member] | Minimum [Member]
Percentage of exchange rate	9.65%
Percentage of total asset disposition price	21%
Investor [Member] | Agreement [Member]
Maximum amount of debt		$ 900,000
Investor [Member] | Agreement One [Member]
Maximum amount of debt		225,000
Investor [Member] | Ageement Two [Member]
Maximum amount of debt		$ 800,000
Investor One [Member]
Maximum amount of debt					400,000			$ 400,000
Percentage of exchange rate								4%
Investor Two [Member]
Maximum amount of debt					$ 50,000			$ 50,000
Percentage of exchange rate								1.11%
Investor Four [Member]
Percentage of exchange rate							2.25%
Investor Five [Member]
Description of variable payments terms			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
Investor Eight [Member]
Percentage of assets sold		10%
Investor Eight [Member]
Total payment obligation										$ 2,525,000							$ 2,525,000
Deferred payment obligation										$ 2,525,000			$ 2,525,000		$ 2,525,000
[1]Derived from audited information

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	May 31, 2023	May 31, 2022	Feb. 28, 2023	Feb. 28, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Net borrowings on loan payable - related party	$ 0	$ 0
Loan payable - related party	243,256		$ 206,516
Balance due to related party	139,250		$ 108,000
Interest Expense	$ 1,606,216	1,175,030
Percentage of interest expense due to related party	12%		12%
Deferred salary payable to related party			$ 108,000
Interest accrued related party	$ 19,275			$ 15,660
Consulting fees for research and development	$ 882,015	1,001,734
Incentives Compensation Plan [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Share price	$ 1,000
Employment Agreement [Member] | Incentives Compensation Plan [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Incentive compensation plan payable	$ 1,042,000		$ 979,000
Chief Executive Officer [Member] | Employment Agreement [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Incentive compensation plan payable	$ 63,000	$ 161,500

OTHER DEBT _ VEHICLE LOAN (Deta

OTHER DEBT – VEHICLE LOAN (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
	Nov. 30, 2017	Dec. 31, 2016	May 31, 2023	May 31, 2022	Feb. 28, 2022	Feb. 28, 2021	Feb. 28, 2020	Feb. 28, 2019
Restructuring Cost and Reserve [Line Items]
Vehicle loan secured by automobile			$ 32,427,346
Principal repayments of loan					$ 0	$ 0
Proceeds of disposal of vehicle offset against vehicle loan				$ 18,766
Remaining asset value				5,515
Reclassification of fixed assets to vehicle for disposal				13,251
Robotic Assistance Devices LLC [Member] | Secured Debt [Member]
Restructuring Cost and Reserve [Line Items]
Vehicle loan secured by automobile	$ 47,661	$ 47,704
Term of debt	5 years	5 years
Maturity date	Oct. 24, 2022	Nov. 09, 2020
Payment of debt interest and principal	$ 923	$ 1,019
Outstanding balance of the loan								$ 21,907
Loss on sale of vehicle			3,257
Current portion vehicle loan						21,578	$ 21,578
Long-term vehicle loan					$ 16,944	$ 16,944
Total vehicle loan			$ 38,522	$ 38,522

Loans payable at May 31, 2023 c

Loans payable at May 31, 2023 consisted of the following: (Details) - USD ($)

3 Months Ended

May 11, 2023

Apr. 20, 2023

Apr. 05, 2023

Feb. 06, 2023

Jan. 11, 2023

Nov. 15, 2022

Nov. 10, 2022

Nov. 09, 2022

Oct. 28, 2022

Feb. 28, 2022

May 31, 2023

May 31, 2022

Feb. 28, 2021

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 32,427,346

Less: current portion of loans payable

(17,569,985)

Less: discount on non-current loans payable

(4,973,120)

Non-current loans payable, net of discount

9,884,241

Current portion of loans payable

17,569,985

Less: discount on current portion of loans payable

(1,348,996)

Current portion of loans payable, net of discount

16,220,989

Fair value of warrants

$ 0

$ 0

Interest expenses

$ 1,606,216

$ 1,175,030

Promissory Note Payable 01 [Member]

Short-Term Debt [Line Items]

Date of issuance

[1],[2]

Jul. 18, 2016

Debt instrument, face amount

[1],[2]

$ 3,500

Annual interest rate

[1],[2]

22%

Promissory Note Payable 02 [Member]

Short-Term Debt [Line Items]

Date of issuance

Dec. 10, 2020

Debt instrument, face amount

$ 3,921,168

Annual interest rate

12%

Debt settlement amount

$ 2,683,357

Accrued interest

1,237,811

Promissory Note Payable 02 [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Common stock issued for debt conversion

$ 3,921,168

Exercise price

$ 0.002

Fair value of notes

$ 990,000

Promissory Note Payable 03 [Member]

Short-Term Debt [Line Items]

Date of issuance

[3]

Dec. 10, 2020

Debt instrument, face amount

[3]

$ 3,054,338

Annual interest rate

[3]

12%

Debt settlement amount

$ 1,460,794

Accrued interest

1,593,544

Promissory Note Payable 03 [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Common stock issued for debt conversion

$ 3,054,338

Exercise price

$ 0.002

Fair value of notes

$ 550,000

Promissory Note Payable04 [Member]

Short-Term Debt [Line Items]

Date of issuance

[4]

Dec. 10, 2020

Debt instrument, face amount

[4]

$ 165,605

Annual interest rate

[4]

12%

Debt settlement amount

$ 103,180

Accrued interest

62,425

Promissory Note Payable04 [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Common stock issued for debt conversion

$ 165,605

Exercise price

$ 0.002

Fair value of notes

$ 176,000

Warrant purchase

80,000,000

Promissory Note Payable05 [Member]

Short-Term Debt [Line Items]

Date of issuance

[5]

Dec. 14, 2020

Debt instrument, face amount

[5]

$ 310,375

Annual interest rate

[5]

12%

Debt settlement amount

$ 235,000

Accrued interest

75,375

Promissory Note Payable05 [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Common stock issued for debt conversion

$ 310,375

Exercise price

$ 0.002

Fair value of notes

$ 182,500

Warrant purchase

25,000,000

Promissory Note Payable 06 [Member]

Short-Term Debt [Line Items]

Date of issuance

[6]

Dec. 30, 2020

Debt instrument, face amount

[6]

$ 350,000

Annual interest rate

[6]

12%

Exercise price

$ 0.025

Discount amount

$ 35,000

Warrants issued

50,000,000

Loan payable term (in years)

3 years

Fair value of warrants

$ 271,250

Debt discount

271,250

Amortization expens

39,904

Debt instrument, unamortized discount

$ 153,611

Promissory Note Payable 07 [Member]

Short-Term Debt [Line Items]

Date of issuance

[7]

Jan. 01, 2021

Debt instrument, face amount

[7]

$ 25,000

Annual interest rate

[7]

12%

Debt settlement amount

$ 9,200

Accrued interest

6,944

Promissory Note Payable 07 [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Common stock issued for debt conversion

$ 16,144

Promissory Note Payable 08 [Member]

Short-Term Debt [Line Items]

Date of issuance

[8]

Jan. 01, 2021

Debt instrument, face amount

[8]

$ 145,000

Annual interest rate

[8]

12%

Debt settlement amount

$ 79,500

Accrued interest

28,925

Promissory Note Payable 08 [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

145,000

Common stock issued for debt conversion

$ 108,425

Promissory Note Payable 09 [Member]

Short-Term Debt [Line Items]

Date of issuance

[9]

Jan. 14, 2021

Debt instrument, face amount

[9]

$ 550,000

Annual interest rate

[9]

12%

Exercise price

$ 0.025

Discount amount

$ 250,000

Warrants issued

50,000,000

Loan payable term (in years)

3 years

Fair value of warrants

$ 380,174

Debt discount

380,174

Amortization expens

51,045

Debt instrument, unamortized discount

$ 188,291

Promissory Note Payable10 [Member]

Short-Term Debt [Line Items]

Date of issuance

[10]

Feb. 22, 2021

Debt instrument, face amount

[10]

$ 1,650,000

Annual interest rate

[10]

12%

Exercise price

$ 0.0164

$ 0.135

Discount amount

$ 150,000

Warrants issued

100,000,000

Loan payable term (in years)

3 years

Fair value of warrants

$ 1,342,857

Debt discount

1,342,857

Amortization expens

159,064

Debt instrument, unamortized discount

$ 953,197

Interest expenses

$ 950,000

Promissory Note Payable10 [Member] | Common Stock [Member]

Short-Term Debt [Line Items]

Warrants issued

50,000,000

Loan payable term (in years)

3 years

Promissory Note Payable11 [Member]

Short-Term Debt [Line Items]

Date of issuance

[11]

Mar. 01, 2021

Debt instrument, face amount

[11]

$ 6,000,000

Annual interest rate

[11]

12%

Exercise price

$ 0.135

Warrants issued

300,000,000

Loan payable term (in years)

3 years

Debt discount

$ 4,749,005

Interest expenses

$ 2,850,000

Proceeds from issuance of debt

5,400,000

Debt conversion original debt amount 1

600,000

Promissory Note Payable11 [Member] | Valuation Technique, Option Pricing Model [Member]

Short-Term Debt [Line Items]

Fair value of warrants

$ 4,749,005

Promissory Note Payable11 [Member] | Common Stock [Member]

Short-Term Debt [Line Items]

Exercise price

$ 0.0164

Warrants issued

150,000,000

Loan payable term (in years)

3 years

Promissory Note Payable12 [Member]

Short-Term Debt [Line Items]

Date of issuance

[12]

Jun. 08, 2021

Debt instrument, face amount

[12]

$ 2,750,000

Annual interest rate

[12]

12%

Exercise price

$ 0.064

Discount amount

$ 50,000

Warrants issued

170,000,000

Loan payable term (in years)

3 years

Fair value of warrants

$ 2,035,033

Debt discount

2,035,033

Amortization expens

154,910

Debt instrument, unamortized discount

$ 639,308

Interest expenses

$ 1,615,000

Promissory Note Payable12 [Member] | Common Stock [Member]

Short-Term Debt [Line Items]

Exercise price

$ 0.0164

Warrants issued

85,000,000

Loan payable term (in years)

3 years

Promissory Note Payable13 [Member]

Short-Term Debt [Line Items]

Date of issuance

[13]

Jul. 12, 2021

Debt instrument, face amount

[13]

$ 3,857,360

Annual interest rate

[13]

7%

Principal ammount

$ 4,000,160

Repayment of notes

$ 27,000

Promissory Note Payable14 [Member]

Short-Term Debt [Line Items]

Date of issuance

[14]

Sep. 14, 2021

Debt instrument, face amount

[14]

$ 1,650,000

Annual interest rate

[14]

12%

Exercise price

$ 0.037

Discount amount

$ 150,000

Warrants issued

250,000,000

Loan payable term (in years)

3 years

Fair value of warrants

$ 1,284,783

Debt discount

1,284,783

Amortization expens

86,930

Debt instrument, unamortized discount

$ 127,501

Promissory Note Payable15 [Member]

Short-Term Debt [Line Items]

Date of issuance

[15]

Jul. 28, 2022

Debt instrument, face amount

[15]

$ 170,000

Annual interest rate

[15]

15%

Discount amount

$ 20,000

Amortization expens

5,287

Debt instrument, unamortized discount

$ 3,739

Promissory Note Payable16 [Member]

Short-Term Debt [Line Items]

Date of issuance

[16]

Aug. 30, 2022

Debt instrument, face amount

[16]

$ 3,000,000

Annual interest rate

[16]

15%

Debt discount

$ 39,500

Amortization expens

4,557

Debt instrument, unamortized discount

$ 26,312

Class of warrant or right outstanding

955,000,000

Rate of interest

15%

Class of warrant or right, outstanding

$ 2,960,500

Promissory Note Payable17 [Member]

Short-Term Debt [Line Items]

Date of issuance

[17]

Sep. 07, 2022

Debt instrument, face amount

[17]

$ 400,000

Annual interest rate

[17]

15%

Discount amount

$ 50,000

Amortization expens

12,342

Debt instrument, unamortized discount

$ 15,479

Promissory Note Payable18 [Member]

Short-Term Debt [Line Items]

Date of issuance

[18]

Sep. 08, 2022

Debt instrument, face amount

[18]

$ 475,000

Annual interest rate

[18]

15%

Discount amount

$ 75,000

Amortization expens

18,930

Debt instrument, unamortized discount

$ 17,799

Promissory Note Payable19 [Member]

Short-Term Debt [Line Items]

Date of issuance

[19]

Oct. 13, 2022

Debt instrument, face amount

[19]

$ 350,000

Annual interest rate

[19]

15%

Discount amount

$ 50,000

Amortization expens

12,290

Debt instrument, unamortized discount

$ 20,620

Promissory Note Payable20 [Member]

Short-Term Debt [Line Items]

Date of issuance

[20]

Oct. 28, 2022

Debt instrument, face amount

[20]

$ 400,000

Annual interest rate

[20]

15%

Line of credit facility

$ 4,000,000

Promissory Note Payable 21 [Member]

Short-Term Debt [Line Items]

Date of issuance

[20]

Nov. 09, 2022

Debt instrument, face amount

$ 400,000

$ 400,000

[20]

Annual interest rate

[20]

15%

Discount amount

$ 50,000

Amortization expens

$ 1,866

Debt instrument, unamortized discount

$ 346,157

Promissory Note Payable 22 [Member]

Short-Term Debt [Line Items]

Date of issuance

[20]

Nov. 10, 2022

Debt instrument, face amount

$ 400,000

$ 400,000

[20]

Annual interest rate

[20]

15%

Discount amount

$ 50,000

Amortization expens

$ 1,838

Debt instrument, unamortized discount

$ 346,600

Promissory Note Payable 23 [Member]

Short-Term Debt [Line Items]

Date of issuance

[20]

Nov. 15, 2022

Debt instrument, face amount

$ 400,000

$ 400,000

[20]

Annual interest rate

[20]

15%

Discount amount

$ 50,000

Amortization expens

$ 16,678

Debt instrument, unamortized discount

$ 349,214

Promissory Note Payable 24 [Member]

Short-Term Debt [Line Items]

Date of issuance

[20]

Jan. 11, 2023

Debt instrument, face amount

$ 400,000

$ 400,000

[20]

Annual interest rate

[20]

15%

Discount amount

$ 50,000

Amortization expens

$ 1,881

Debt instrument, unamortized discount

$ 345,914

Promissory Note Payable 25 [Member]

Short-Term Debt [Line Items]

Date of issuance

[20]

Feb. 06, 2023

Debt instrument, face amount

$ 400,000

$ 400,000

[20]

Annual interest rate

[20]

15%

Discount amount

$ 50,000

Amortization expens

$ 1,925

Debt instrument, unamortized discount

$ 345,265

Promissory Note Payable 26 [Member]

Short-Term Debt [Line Items]

Date of issuance

[20]

Apr. 05, 2023

Debt instrument, face amount

$ 400,000

$ 400,000

[20]

Annual interest rate

[20]

15%

Discount amount

$ 50,000

Amortization expens

$ 1,836

Debt instrument, unamortized discount

$ 346,590

Promissory Note Payable 27 [Member]

Short-Term Debt [Line Items]

Date of issuance

[20]

Apr. 20, 2023

Debt instrument, face amount

$ 400,000

$ 400,000

[20]

Annual interest rate

[20]

15%

Discount amount

$ 50,000

Amortization expens

$ 751

Debt instrument, unamortized discount

$ 345,494

Promissory Note Payable 28 [Member]

Short-Term Debt [Line Items]

Date of issuance

[20]

May 11, 2023

Debt instrument, face amount

$ 400,000

$ 400,000

[20]

Annual interest rate

[20]

15%

Discount amount

$ 50,000

Amortization expens

$ 196

Debt instrument, unamortized discount

352,023

Promissory Note Payable 29 [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 400,000

Discount amount

$ 50,000

Amortization expens

0

Debt instrument, unamortized discount

$ 398,983

[1]In default[2]This note was transferred from convertible notes payable because in August 2022 it was no longer convertible due to restrictions placed on the lender.[3]This promissory note was issued as part of a debt settlement whereby $ 1,460,794 1,593,544 3,054,338 3,054,338 .002 550,000 103,180 62,425 165,605 165,605 80,000,000 .002 176,000 235,000 75,375 310,375 310,375 25,000,000 .002 182,500 350,000 35,000 50,000,000 0.025 3 271,250 271,250 39,904 153,611 9,200 6,944 16,144 25,000 79,500 28,925 108,425 145,000 550,000 250,000 50,000,000 0.025 3 380,174 380,174 51,045 188,291 1,650,000 150,000 100,000,000 0.135 3 1,342,857 1,342,857 50,000,000 .0164 3 950,000 159,064 953,197 5,400,000 6,000,000 600,000 300,000,000 0.135 3 4,749,005 4,749,005 150,000,000 .0164 3 2,850,000 2,750,000 50,000 170,000,000 0.064 3 2,035,033 2,035,033 85,000,000 .0164 3 1,615,000 154,910 639,308 4,000,160 27,000 1,650,000 150,000 250,000,000 0.037 3 1,284,783 1,284,783 86,930 1,27,501 170,000 20,000 5,287 3,739 955,000,000 3,000,000 15 2,960,500 39,500 4,557 26,312 400,000 50,000 12,342 15,479 475,000 75,000 18,930 17,799 350,000 50,000 12,290 20,620 the Company entered into an loan facility with a lender for up to $4,000,000 including an original issue discount of $500,000. In exchange the Company will issue one series F Preferred Share, extended 329 series F warrants with a March 1, 2026 maturity to a new October 31, 2033 maturity, and issue up to 10 tranches with each tranche of $400,000, with cash proceeds of $350,000 an original issue discount of $50,000, October 31, 2026 maturity, and 61 Series F warrants with a October 31, 2033 maturity. 400,000 50,000 1,866 346,157 400,000 50,000 1,838 346,600 400,000 50,000 16,678 349,214 400,000 50,000 1,881 345,914 400,000 50,000 1,925 345,265 400,000 50,000 1,836 346,590 400,000 50,000 751 345,494 400,000 50,000 196 352,023 400,000 50,000 0 398,983

Summary of Preferred Stock Warr

Summary of Preferred Stock Warrant Activity (Details) - Preferred Stock [Member] - Warrant [Member]	3 Months Ended
	May 31, 2023 $ / shares shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding at beginning | shares	695
Weighted average exercise price at beginning | $ / shares	$ 1
Weighted average remaining years beginning	10 years
Issued | shares	183
Issued | $ / shares	$ 1
Issued	9 years 10 months 17 days
Exercised | shares	0
Exercised | $ / shares
Forfeited and cancelled | shares	0
Forfeited and cancelled | $ / shares
Outstanding at ending | shares	878
Weighted average exercise price at ending | $ / shares	$ 1
Weighted average remaining years ending	9 years 9 months

The table below represent the c

The table below represent the common shares issued, issuable and outstanding at May 31, 2023 and February 28, 2023: (Details) - shares	May 31, 2023	Feb. 28, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued	6,129,670,689	5,848,741,599
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issued	6,117,570,789	5,836,641,599
Issuable	12,100,000	12,100,000
Issued, issuable and outstanding	6,129,670,789	5,848,741,599

Summary of Common Stock Warrant

Summary of Common Stock Warrant Activity (Details) - Common Stock [Member] - Warrant [Member]	3 Months Ended
	May 31, 2023 $ / shares shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding at beginning | shares	314,217,451
Weighted average exercise price at beginning | $ / shares	$ 0.114
Outstanding at beginning (in years)	1 year 11 months 12 days
Issued | shares
Issued | $ / shares
Exercised | shares
Exercised | $ / shares
Forfeited and cancelled | shares
Forfeited and cancelled | $ / shares
Outstanding at ending | shares	314,217,451
Weighted average exercise price at ending | $ / shares	$ 0.114
Outstanding at ending (in years)	1 year 8 months 12 days

Summary of Common Stock Option

Summary of Common Stock Option Activity (Details) - Equity Option [Member] - $ / shares	3 Months Ended
	May 31, 2023	Feb. 28, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Outstanding at beginning	95,725,000
Outstanding at beginning	$ 0.02
Weighted average remaining years	4 years 6 months	4 years 9 months
Issued
Issued
Exercised
Exercised
Forfeited, extinguished and cancelled	(13,025,000)
Forfeited, extinguished and cancelled	$ 0.02
Weighted average remaining years	4 years 9 months
Outstanding at ending	82,700,000
Outstanding at ending	$ 0.02

STOCKHOLDERS_ EQUITY (DEFICIT_2

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2023	May 31, 2022	May 31, 2021
Equity Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares	280,929,190
Gross proceeds	$ 1,400,094
Issuance costs	1,318,809
Net proceeds	81,285
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Relative fair value	$ 947,447
Share based compensation		$ 0	$ 0

The Company_s leases are accoun

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. (Details) - USD ($)	3 Months Ended
	May 31, 2023	May 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Rent expense and operating lease cost	$ 62,542	$ 69,967
May 31, 2024	244,169
May 31, 2025	213,711
May 31, 2026	207,558
May 31, 2027	207,557
May 31, 2028	207,558
May 31, 2029 and after	605,378
Total lease payments	1,685,931
Less: Interest	(515,488)
Present value of lease liabilities	$ 1,170,443

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)			3 Months Ended
	Jan. 28, 2022	Mar. 10, 2021	May 31, 2023	Feb. 28, 2023	[1]	Dec. 18, 2020
Commitments and Contingencies Disclosure [Abstract]
Entity address			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.
Security deposit	$ 1,500	$ 15,880	$ 21,239	$ 21,239		$ 3,859
Entity address			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.
Annual rent	$ 1,500	$ 15,880
Entity address			the Company entered into a 3-year lease agreement for a vehicle commencing September 30, 2021 through to April 30, 2031 with a minimum base rent of $1,538 per month. The Company paid a down payment of $18,462.
Entity address			the Company entered into a 2-year lease agreement for office space at 1516 E Edinger, Santa Ana, California, 92705, commencing on February 1, 2022 through to January 31, 2024 with a minimum base rent of $1,500 per month.
[1]Derived from audited information

The net income (loss) per commo

The net income (loss) per common share amounts were determined as follows: (Details) - USD ($)	3 Months Ended
	May 31, 2023	May 31, 2022
Earnings Per Share [Abstract]
Net income (loss) available to common shareholders	$ (4,555,193)	$ (4,671,686)
Add: interest expense on convertible debt
Net income (loss) adjusted for common stock equivalents	$ (4,555,193)	$ (4,671,686)
Weighted average shares basic	5,964,709,322	4,798,657,871
Net income (loss) per share – basic	$ 0	$ 0
Weighted average shares diluted	5,964,709,322	4,798,657,871
Weighted average shares diluted		4,798,657,871
Net income (loss) per share – diluted	$ 0	$ 0

The anti-dilutive shares of com

The anti-dilutive shares of common stock equivalents for the three months ended May 31, 2023 and 2022 were as follows: (Details) - shares	3 Months Ended
	May 31, 2023	May 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	396,917,451	1,223,938,916
Series F Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total
Stock Options and Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	396,917,451	1,216,845,661
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total		7,093,255

Series F Preferred shares been

Series F Preferred shares been convertible the dilutive effects would be as follows: (Details) - shares	3 Months Ended
	May 31, 2023	May 31, 2022
Earnings Per Share [Abstract]
Convertible series F preferred shares	21,147,364,222	16,798,367,179

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Share Purchase Agreement [Member]	1 Months Ended
	Jul. 14, 2023 USD ($) shares
Subsequent Event [Line Items]
Issuance of shares | shares	441,502,460
Gross proceeds	$ 2,922,520
Issuance costs	132,591
Net proceeds	$ 2,789,929