FingerMotion (FNGR) 10-Q 28 Jun 24 2025 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	May 31, 2024	Jun. 27, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	May 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--02-28
Entity File Number	001-41187
Entity Registrant Name	FINGERMOTION, INC.
Entity Central Index Key	0001602409
Entity Tax Identification Number	46-4600326
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	111 Somerset Road
Entity Address, City or Town	Level 3
Entity Address, Country	SG
Entity Address, Postal Zip Code	238164
City Area Code	(347)
Local Phone Number	349-5339
Title of 12(b) Security	Common Stock, $0.0001 par value
Trading Symbol	FNGR
Security Exchange Name	NASDAQ
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		52,712,850

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	May 31, 2024	Feb. 29, 2024
Current Assets
Cash and cash equivalents	$ 1,064,124	$ 1,517,232
Accounts receivable	16,850,105	9,153,692
Prepayment and deposit	5,475,833	5,538,401
Other receivables	2,647,225	2,515,593
Total Current Assets	26,037,287	18,724,918
Non-current Assets
Equipment	38,512	45,706
Intangible assets	25,125	30,456
Right-of-use asset	208,924	13,734
Total Non-current Assets	272,561	89,896
TOTAL ASSETS	26,309,848	18,814,814
Current Liabilities
Accounts payable	11,999,742	5,153,359
Accrual and other payables	2,417,041	1,595,760
Stock subscription payables	775,000
Lease liability, current portion	113,381	4,796
Total Current Liabilities	15,305,164	6,753,915
Non-current Liabilities
Lease liability, non-current portion	98,678
Total Non-current Liabilities	98,678
TOTAL LIABILITIES	15,403,842	6,753,915
SHAREHOLDERS’ EQUITY
Preferred stock, par value $.0001 per share; Authorized 1,000,000 shares; issued and outstanding -0- shares.
Common Stock, par value $.0001 per share; Authorized 200,000,000 shares; issued and outstanding 52,712,850 shares and 52,545,350 issued and outstanding at May 31, 2024 and February 29, 2024 respectively	5,271	5,254
Additional paid-in capital	40,662,355	40,292,778
Additional paid-in capital - stock options	1,233,620	1,037,276
Accumulated deficit	(30,104,737)	(28,448,833)
Accumulated other comprehensive income	(847,361)	(782,362)
Stockholders’ equity before non-controlling interests	10,949,148	12,104,113
Non-controlling interests	(43,142)	(43,214)
TOTAL SHAREHOLDERS’ EQUITY	10,906,006	12,060,899
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 26,309,848	$ 18,814,814

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	May 31, 2024	Feb. 29, 2024
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	52,712,850	52,545,350
Common stock, shares outstanding	52,712,850	52,545,350

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023
Income Statement [Abstract]
Revenue	$ 8,373,983	$ 12,169,091
Cost of revenue	(7,692,094)	(11,506,542)
Gross profit	681,889	662,549
Amortization & depreciation	(12,014)	(18,342)
General & administrative expenses	(1,881,777)	(1,361,990)
Marketing Cost	(62,524)	6,841
Research & Development	(178,993)	(172,099)
Stock compensation expenses	(222,670)	(296,461)
Total operating expenses	(2,357,978)	(1,842,051)
Net loss from operations	(1,676,089)	(1,179,502)
Other income (expense):
Interest income	20,013	22,865
Interest expense		(121,451)
Exchange gain (loss)	243	2
Other income	1	13,824
Total other income (expense)	20,257	(84,760)
Net loss before income tax	(1,655,832)	(1,264,262)
Income tax expenses
Net Loss	(1,655,832)	(1,264,262)
Less: Net profit attributable to the non-controlling interest	72	1,209
Net loss attributable to the Company’s shareholders	(1,655,904)	(1,265,471)
Other comprehensive income:
Foreign currency translation adjustments	(64,999)	413,808
Comprehensive loss	(1,720,903)	(851,663)
Less: comprehensive income (loss) attributable to non-controlling interest	(1,066)	(48)
Comprehensive loss attributable to the Company	$ (1,719,837)	$ (851,615)
NET LOSS PER SHARE
Loss Per Share - Basic	$ (0.03)	$ (0.02)
Loss Per Share - Diluted	(0.03)	(0.02)
NET LOSS PER SHARE ATTRIBUTABLE TO THE COMPANY
Loss Per Share - Basic	(0.03)	(0.02)
Loss Per Share - Diluted	$ (0.03)	$ (0.02)
Weighted Average Common Shares Outstanding - Basic	52,660,051	51,479,890
Weighted Average Common Shares Outstanding - Diluted	52,660,051	51,479,890

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Statement of Shareholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Additional Paidin Capital Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Stockholders Equity [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Feb. 28, 2023	$ 4,943	$ 37,406,415	$ 632,664	$ (24,691,314)	$ (391,692)	$ 12,961,016	$ 11,284	$ 12,972,300
Beginning balance, shares at Feb. 28, 2023	49,432,214
Common stock issued for cash	$ 2	59,998				60,000		60,000
Common stock issued for cash, shares	20,000
Common stock issued for professional service	$ 7	124,243				124,250		124,250
Common stock issued for professional service, shares	70,000
Execution of convertible notes	$ 247	1,682,466				1,682,713		1,682,713
Execution of convertible notes, shares	2,465,816
Accumulated other comprehensive income					413,808	413,808		413,808
Net (Loss)				(1,265,471)		(1,265,471)	1,209	(1,264,262)
Ending balance, value at May. 31, 2023	$ 5,199	39,273,122	632,664	(25,956,785)	22,116	13,976,316	12,493	13,988,809
Ending balance, shares at May. 31, 2023	51,988,030
Beginning balance, value at Feb. 29, 2024	$ 5,254	40,292,778	1,037,276	(28,448,833)	(782,362)	12,104,113	(43,214)	12,060,899
Beginning balance, shares at Feb. 29, 2024	52,545,350
Common stock issued for professional service	$ 17	369,577				369,594		369,594
Common stock issued for professional service, shares	167,500
Additional paid-in capital – stock options			196,344			196,344		196,344
Accumulated other comprehensive income					(64,999)	(64,999)		(64,999)
Net (Loss)				(1,655,904)		(1,655,904)	72	(1,655,832)
Ending balance, value at May. 31, 2024	$ 5,271	$ 40,662,355	$ 1,233,620	$ (30,104,737)	$ (847,361)	$ 10,949,148	$ (43,142)	$ 10,906,006
Ending balance, shares at May. 31, 2024	52,712,850

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023
Statement of Cash Flows [Abstract]
Net (loss)	$ (1,655,832)	$ (1,264,262)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Share based compensation expenses	392,527	365,545
Amortization and depreciation	12,014	18,342
Change in operating assets and liabilities:
(Increase) decrease in accounts receivable	(7,762,176)	(322,774)
(Increase) decrease in prepayment and deposit	24,000	899,836
(Increase) decrease in others receivable	(150,316)	(1,659,906)
Increase (decrease) in accounts payable	6,884,661	32,328
Increase (decrease) in accrual and other payables	833,177	(645,872)
Increase (decrease) in due to lease liability	12,006	(1,188)
Net Cash provided by (used in) operating activities	(1,409,939)	(2,577,951)
Cash flows from investing activities
Purchase of equipment		(380)
Net cash provided by (used in) investing activities		(380)
Cash flows from financing activities
Advance from stock subscription payable	775,000
Repayment of convertible note		(1,135,333)
Common stock issued for cash		60,000
Net cash provided by (used in) financing activities	775,000	(1,075,333)
Effect of exchange rates on cash and cash equivalents	181,831	(161,665)
Net change in cash	(453,108)	(3,815,329)
Cash at beginning of period	1,517,232	9,240,241
Cash at end of period	1,064,124	5,424,912
Major non-cash transactions:
Conversion of loan payables to shares		1,682,713
Supplemental disclosures of cash flow information:
Interest paid
Taxes paid

Nature of Business and basis of

Nature of Business and basis of Presentation	3 Months Ended
	May 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business and basis of Presentation	Note 1 – Nature of Business and basis of Presentation FingerMotion, Inc. fka Property Management Corporation of America (the “Company”) was incorporated on January 23, 2014, under the laws of the State of Delaware. The Company then offered management and consulting services to residential and commercial real estate property owners who rent or lease their property to third-party tenants. The Company changed its name to FingerMotion, Inc. on July 13, 2017, after a change in control. In July 2017 the Company acquired all of the outstanding shares of Finger Motion Company Limited (“FMCL”), a Hong Kong corporation that is an information technology company which specialize in operating and publishing mobile games. Pursuant to the Share Exchange Agreement with FMCL, effective July 13, 2017 (the “Share Exchange Agreement”, the Company agreed to exchange the outstanding equity stock of FMCL held by the FMCL Shareholders for shares of common stock of the Company. At the Closing Date, the Company issued 12,000,000 600,000 The transaction was accounted for as a “reverse acquisition” since, immediately following completion of the transaction, the shareholders of FMCL effectuated control of the post-combination Company. For accounting purposes, FMCL was deemed to be the accounting acquirer in the transaction and, consequently, the transaction is treated as a recapitalization of FMCL (i.e., a capital transaction involving the issuance of shares by the Company for the shares of FMCL). Accordingly, the consolidated assets, liabilities, and results of operations of FMCL became the historical financial statements of FingerMotion, Inc. and its subsidiaries, and the Company’s assets, liabilities and results of operations were consolidated with FMCL beginning on the acquisition date. No step-up in basis or intangible assets or goodwill were recorded in this transaction. As a result of the Share Exchange Agreement and the other transactions contemplated thereunder, FMCL became a wholly owned subsidiary of the Company. FMCL, a Hong Kong corporation, was formed in April 6, 2016. On October 16, 2018, the Company through its indirect wholly-owned subsidiary, Shanghai JiuGe Business Management Co., Ltd. (“JiuGe Management”), entered into a series of agreements known as variable interest agreements (the “VIE Agreements”) pursuant to which Shanghai JiuGe Information Technology Co., Ltd. (“JiuGe Technology”) became JiuGe Management’s contractually controlled affiliate. The use of VIE agreements is a common structure used to acquire PRC corporations, particularly in certain industries in which foreign investment is restricted or forbidden by the PRC government. The VIE Agreements include a Consulting Services Agreement, a Loan Agreement, a Power of Attorney Agreement, a Call Option Agreement, and a Share Pledge Agreement in order to secure the connection and commitments of JiuGe Technology. On March 7, 2019, JiuGe Technology also acquired 99% of the equity interest of Beijing XunLian (“BX”), a subsidiary that provides bulk distribution of SMS messages for JiuGe customers at discounted rates. Finger Motion Financial Company Limited was incorporated on January 24, 2020, and is 100% owned by FingerMotion, Inc. The company has been activated for the insurtech business during the last quarter of the fiscal year where the Big Data division secured its first contract and recorded revenue. Shanghai TengLian JiuJiu Information Communication Technology Co., Ltd. was incorporated on December 23, 2020, for the purpose of venturing into mobile phone sales in China. It is 99% owned by JiuGe Technology. On February 5, 2021, JiuGe Technology disposed of its 99% owned subsidiary, Suzhou BuGuNiao Digital Technology Co., Ltd which was established to venture into R&D projects. Shanghai KeShunXiang Automobile Service Co., Ltd. was incorporated on April 10, 2024 for the purpose of venturing into the communication and streaming services in China. It is 99% owned by JiuGe Technology.

Summary of Principal Accounting

Summary of Principal Accounting Policies	3 Months Ended
	May 31, 2024
Accounting Policies [Abstract]
Summary of Principal Accounting Policies	Note 2 - Summary of Principal Accounting Policies Principles of Consolidation and Presentation The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements include the financial statements of the Company, and its wholly-owned subsidiaries. All intercompany accounts, transactions, and profits have been eliminated upon consolidation. Variable interest entity Pursuant to Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Section 810, “Consolidation” (“ASC 810”), the Company is required to include in its consolidated financial statements, the financial statements of its variable interest entities (“VIEs”). ASC 810 requires a VIE to be consolidated if that company is subject to a majority of the risk of loss for the VIE or is entitled to receive a majority of the VIE’s residual returns. VIEs are those entities in which a company, through contractual arrangements, bears the risk of, and enjoys the rewards normally associated with ownership of the entity, and therefore the company is the primary beneficiary of the entity. Under ASC 810, a reporting entity has a controlling financial interest in a VIE, and must consolidate that VIE, if the reporting entity has both of the following characteristics: (a) the power to direct the activities of the VIE that most significantly affect the VIE’s economic performance; and (b) the obligation to absorb losses, or the right to receive benefits, that could potentially be significant to the VIE. The reporting entity’s determination of whether it has this power is not affected by the existence of kick-out rights or participating rights, unless a single enterprise, including its related parties and de - facto agents, have the unilateral ability to exercise those rights. JiuGe Technology’s actual stockholders do not hold any kick-out rights that affect the consolidation determination. Through the VIE agreements disclosed in Note 1, the Company is deemed the primary beneficiary of JiuGe Technology. Accordingly, the results of JiuGe Technology have been included in the accompanying consolidated financial statements. JiuGe Technology has no assets that are collateral for or restricted solely to settle their obligations. The creditors of JiuGe Technology do not have recourse to the Company’s general credit. The following assets and liabilities of the VIE and VIE’s subsidiaries are included in the accompanying condensed consolidated financial statements of the Company as of May 31, 2024 and February 29, 2024: Assets and liabilities of the VIE Schedule of variable interest entity May 31, 2024 February 29, 2024 (unaudited) Current assets $ 11,370,972 $ 10,578,657 Non-current assets 241,953 53,109 Total assets $ 11,612,925 $ 10,631,766 Current liabilities $ 11,004,071 $ 9,654,896 Non-current liabilities 98,678 — Total liabilities $ 11,102,749 $ 9,654,896 Assets and liabilities of the VIE’s Subsidiaries May 31, 2024 February 29, 2024 (unaudited) Current assets $ 11,746,830 $ 4,826,781 Non-current assets 5,805 6,088 Total assets $ 11,752,635 $ 4,832,869 Current liabilities $ 16,062,022 $ 9,181,719 Non-current liabilities — — Total liabilities $ 16,062,022 $ 9,181,719 Operating Result of VIE For the Three Months Ended For the Three Months Ended (unaudited) (unaudited) Revenue $ 209,726 $ 5,715,714 Cost of revenue (64,059 ) (5,346,244 ) Gross profit $ 145,667 $ 369,470 Amortization and depreciation (6,068 ) (6,497 ) General and administrative expenses (513,885 ) (564,086 ) Marketing cost (8,528 ) 6,793 Research & development (97,708 ) (91,349 ) Total operating expenses $ (626,189 ) $ (655,139 ) Loss from operations $ (480,522 ) $ (285,669 ) Interest income 19,988 22,624 Other income — 13,802 Total other income $ 19,988 $ 36,426 Tax expense — — Net profit (loss) $ (460,534 ) $ (249,243 ) Operating Result of VIE’s Subsidiaries For the Three Months Ended For the Three Months Ended (unaudited) (unaudited) Revenue $ 8,164,257 $ 6,375,251 Cost of revenue (7,628,034 ) (6,160,298 ) Gross profit $ 536,223 $ 214,953 Amortization and depreciation (239 ) (249 ) General and administrative expenses (453,187 ) (73,050 ) Marketing cost (53,996 ) 49 Research & development (21,631 ) (20,916 ) Total operating expenses $ (529,053 ) $ (94,166 ) Loss from operations $ 7,170 $ 120,787 Interest income 5 117 Other income 1 22 Total other income $ 6 $ 139 Tax expense — — Net profit (loss) $ 7,176 $ 120,926 Use of Estimates The preparation of the Company’s financial statements in conformity with generally accepted accounting principles of the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Actual results could differ from those estimates. Certain Risks and Uncertainties The Company relies on cloud-based hosting through a global accredited hosting provider. Management believes that alternate sources are available; however, disruption or termination of this relationship could adversely affect our operating results in the near-term. Identifiable Intangible Assets Identifiable intangible assets are recorded at cost and are amortized over 3 10 Impairment of Long-Lived Assets The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – lived intangible assets. Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary. The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion. Accounts Receivable and Concentration of Risk Accounts receivable, net is stated at the amount the Company expects to collect, or the net realizable value. The Company provides a provision for allowances that includes returns, allowances and doubtful accounts equal to the estimated uncollectible amounts. The Company estimates its provision for allowances based on historical collection experience and a review of the current status of trade accounts receivable. It is reasonably possible that the Company’s estimate of the provision for allowances will change. Lease Operating and finance lease right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of the future lease payments over the lease term. When the rate implicit to the lease cannot be readily determined, the Company utilizes its incremental borrowing rate in determining the present value of the future lease payments. The incremental borrowing rate is derived from information available at the lease commencement date and represents the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term and amount equal to the lease payments in a similar economic environment. The right-of-use asset includes any lease payments made and lease incentives received prior to the commencement date. Operating lease right-of-use assets also include any cumulative prepaid or accrued rent when the lease payments are uneven throughout the lease term. The right-of-use assets and lease liabilities may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Cash and Cash Equivalents Cash and cash equivalents represent cash on hand, demand deposits, and other short-term highly liquid investments placed with banks, which have original maturities of three months or less and are readily convertible to known amounts of cash. Property and Equipment Property and equipment are stated at cost. Depreciation of property and equipment is provided using the straight-line method for financial reporting purposes at rates based on the estimated useful lives of the assets. Estimated useful lives range from three to seven years. Land is classified as held for sale when management has the ability and intent to sell, in accordance with ASC Topic 360-45. Earnings Per Share Basic (loss) earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per share. FASB Accounting Standard Codification Topic 260 (“ASC 260”), “Earnings Per Share,” requires that employee equity share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted and not yet forfeited, unless doing so would be anti-dilutive. The Company uses the “treasury stock” method for equity instruments granted in share-based payment transactions provided in ASC 260 to determine diluted earnings per share. Antidilutive securities represent potentially dilutive securities which are excluded from the computation of diluted earnings or loss per share as their impact was antidilutive. Revenue Recognition The Company adopted ASC 606, Revenue from Contracts with Customers (“ASC 606”) beginning on January 1, 2018 using the modified retrospective approach. ASC 606 establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity’s contracts to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied. The Company has assessed the impact of the guidance by reviewing its existing customer contracts and current accounting policies and practices to identify differences that will result from applying the new requirements, including the evaluation of its performance obligations, transaction price, customer payments, transfer of control and principal versus agent considerations. Based on the assessment, the Company concluded that there was no change to the timing and pattern of revenue recognition for its current revenue streams in scope of ASC 606 and therefore there was no material changes to the Company’s consolidated financial statements upon adoption of ASC 606. The Company recognizes revenue from providing hosting and integration services and licensing the use of its technology platform to its customers. The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the service has been provided to the customer (for licensing, revenue is recognized when the Company’s technology is used to provide hosting and integration services); (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of fees is probable. We account for our multi-element arrangements, such as instances where we design a custom website and separately offer other services such as hosting, which are recognized over the period for when services are performed. Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes” (“ASC 740”). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of available evidence it is more likely than not that some portion or all of the deferred tax assets will not be realized. Non-controlling interest Non-controlling interests held 1% of the shares of two of our subsidiaries are recorded as a component of our equity, separate from the Company’s equity. Purchase or sales of equity interests that do not result in a change of control are accounted for as equity transactions. Results of operations attributable to the non-controlling interest are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings. Recently Issued Accounting Pronouncements The Company does not believe recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

Going Concern

Going Concern	3 Months Ended
	May 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3 - Going Concern The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company had an accumulated deficit of $ 30,104,737 28,448,833 1,655,832 1,264,262 The Company’s continuation as a going concern is dependent on its ability to obtain additional financing to fund operations, implement its business model, and ultimately, attain profitable operations. The Company will need to secure additional funds through various means, including equity and debt financing or any similar financing. There can be no assurance that the Company will be able to obtain additional equity or debt financing, if and when needed, on terms acceptable to the Company, or at all. Any additional equity or debt financing may involve substantial dilution to the Company’s stockholders, restrictive covenants or high interest costs. The Company’s long-term liquidity also depends upon its ability to generate revenues and achieve profitability.

Revenue

Revenue	3 Months Ended
	May 31, 2024
Revenue from Contract with Customer [Abstract]
Revenue	Note 4 - Revenue We recorded $ 8,373,983 12,169,091 Schedule of revenue For the three months ended May 31, 2024 May 31, 2023 (unaudited) (unaudited) Telecommunication Products & Services $ 210,189 $ 12,011,264 SMS & MMS Business 8,163,794 8,121 Big Data — 149,706 $ 8,373,983 $ 12,169,091

Equipment

Equipment	3 Months Ended
	May 31, 2024
Property, Plant and Equipment [Abstract]
Equipment	Note 5 – Equipment At May 31, 2024 and February 29, 2024, the company has the following amounts related to tangible assets: Schedule of property, plant and equipment May 31, 2024 February 29, 2024 (unaudited) Equipment $ 117,262 $ 117,961 Less: accumulated depreciation (78,750 ) (72,255 ) Net equipment $ 38,512 $ 45,706 No significant residual value is estimated for the equipment. Depreciation expenses for the three months ended May 31, 2024 and 2023 totaled $ 6,898 7,943

Intangible Assets

Intangible Assets	3 Months Ended
	May 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 6 – Intangible Assets At May 31, 2024 and February 29, 2024, the company has the following amounts related to intangible assets: Schedule of intangible assets May 31, 2024 February 29, 2024 (unaudited) Licenses $ 200,000 $ 200,000 Mobile applications 203,163 204,684 403,163 404,684 Less: accumulated amortization (298,017 ) (298,017 ) Impairment of intangible assets (80,021 ) (76,211 ) Net intangible assets $ 25,125 $ 30,456 No significant residual value is estimated for these intangible assets. Amortization expenses for the three months ended May 31, 2024 and 2023 totaled $ 5,116 10,399

Prepayment and Deposit

Prepayment and Deposit	3 Months Ended
	May 31, 2024
Prepayment And Deposit
Prepayment and Deposit	Note 7 – Prepayment and Deposit Prepaid expenses consist of the deposit pledge to the vendor for stock credits for resale. Our current vendors are China Unicom and China Mobile for our Telecommunication Products & Services business and our SMS & MMS business. Deposits also include payments placed into the e-commerce platforms where we offer our products and services. The platforms are PinDuoDuo, Tmall and JD.com. Schedule of prepaid expense May 31, 2024 February 29, 2024 (unaudited) Telecommunication Products & Services Deposit Paid / Prepayment $ 4,490,793 $ 5,062,728 Others prepayment 290,775 345,868 $ 4,781,568 $ 5,408,596 May 31, 2024 February 29, 2024 (unaudited) SMS & MMS Business Deposit Paid / Prepayment $ 694,265 $ 129,805 $ 694,265 $ 129,805

Other Receivables

Other Receivables	3 Months Ended
	May 31, 2024
Other Receivables
Other Receivables	Note 8 – Other Receivables At May 31, 2024 and February 29, 2024, the company has the following amounts related to other receivables: Schedule of other receivables May 31, 2024 February 29, 2024 (unaudited) Other receivables represent: Advances to suppliers $ 1,495,354 $ 1,491,348 Security deposit 899,862 1,015,489 Others 252,008 8,756 Other receivables $ 2,647,225 $ 2,515,593

Right-of-use Asset and Lease Li

Right-of-use Asset and Lease Liability	3 Months Ended
	May 31, 2024
Right-of-use Asset And Lease Liability
Right-of-use Asset and Lease Liability	Note 9 – Right-of-use Asset and Lease Liability The Company has entered into lease agreements with various third parties. The terms of operating leases are one to two years. These operating leases are included in "Right-of-use Asset" on the Company's Condensed Consolidated Balance Sheet and represent the Company’s right to use the underlying asset for the lease term. The Company’s obligation to make lease payments are included in "Lease liability" on the Company's Condensed Consolidated Balance Sheet. Additionally, the Company has entered into various short-term operating leases with an initial term of twelve months or less. These leases are not recorded on the Company's Condensed Consolidated Balance Sheet. All operating lease expense is recognized on a straight-line basis over the lease term in the three months ended May 31, 2024. Information related to the Company's right-of-use assets and related lease liabilities were as follows: Schedule of operating leases assets and liabilities May 31, 2024 February 29, 2024 Right-of-use asset (unaudited) Right-of-use asset, net $ 208,924 $ 13,734 Lease liability Current lease liability $ 113,381 $ 4,796 Non-current lease liability 98,678 — Total lease liability $ 212,059 $ 4,796 Remaining lease term and discount rate May 31, 2024 Weighted-average remaining lease term 23 Weighted-average discount rate 4.75 % Commitments The following table summarizes the future minimum lease payments due under the Company’s operating leases as of May 31, 2024: Schedule of future minimum lease payments due 2024 $ 121,007 Thereafter 100,839 Less: imputed interest (9,787 ) $ 212,059

Convertible Note Payable

Convertible Note Payable	3 Months Ended
	May 31, 2024
Debt Disclosure [Abstract]
Convertible Note Payable	Note 10 - Convertible Note Payable A Note Payable having a Face Value of $ 730,000 20% 0.0001 4.00 On April 28, 2023, the Company paid the Note Payable of $ 730,000

Common Stock

Common Stock	3 Months Ended
	May 31, 2024
Equity [Abstract]
Common Stock	Note 11 - Common Stock On March 17, 2023, we issued 2,465,816 0.863 2,128,000 On April 18, 2023, we issued 20,000 3.00 On April 24, 2023, we issued 70,000 1.64 On July 17, 2023, the Company issued 121,422 1.75 On August 3, 2023, the Company issued 260,000 3.00 On August 3, 2023, the Company issued 12,500 2.47 On September 5, 2023, the Company issued 2,500 2.47 70,000 1.64 On September 14, 2023, two officers of the Company exercised an aggregate of 180,400 90,898 89,502 On March 29, 2024, the Company issued 17,500 2.80 On March 29, 2024, the Company issued 150,000 2.15 As of May 28, 2024, the Company has received $ 775,000 310,000 2.50 As of May 31, 2024 there were 52,712,850 Share Purchase Warrants A continuity schedule of outstanding share purchase warrants as at May 31, 2024, and the changes during the periods, is as follows: Schedule of outstanding share purchase warrants Number of Weighted Average Balance, February 28, 2023 2,287,480 $ 3.32 Exercised (20,000 ) $ 3.00 Expired (188,500 ) $ 2.00 Exercised (260,000 ) $ 3.00 Expired (1,137,668 ) $ 3.00 Cashless Exercised (168,000 ) $ 1.75 Balance, May 31, 2024 513,312 $ 5.21 On April 18, 2023 60,000 20,000 3.00 On April 19, 2023, 188,500 2.00 On July 13, 2023, the Company received $ 780,000 260,000 3.00 On July 13, 2023, 1,137,668 3.00 On July 17, 2023, Benchmark 168,000 121,422 A summary of share purchase warrants outstanding and exercisable as at May 31, 2024 is as follows: Schedule of share purchase warrants outstanding and exercisable Number of Warrants Remaining Contractual Exercise Price Outstanding Life (Years) Expiry Date $ 5.00 350,000 0.30 September 19, 2024 $ 8.22 28,312 1.43 November 4, 2025 $ 6.70 10,000 1.48 November 21, 2025 $ 5.00 125,000 0.34 October 1,2024 $ 5.21 513,312 Stock Options On December 28, 2021, the Company granted an aggregate of 4,545,000 8.00 The fair value of these stock options was estimated at the date of grant, using the Black-Scholes Option Valuation Model, with the following weighted average assumptions: Schedule of valuation assumptions May 31, February 29, 2024 Expected Risk-Free Interest Rate 1.06 % 1.06 % Expected Volatility 15.27 % 15.27 % Expected Life in Years 5.0 5.0 Expected Dividend Yield — — Weighted-Average Grant Date Fair Value $ 6.46 $ 6.46 On July 28, 2023, the Company granted an aggregate of 2,648,500 4.62 The fair value of these stock options was estimated at the date of grant, using the Black-Scholes Option Valuation Model, with the following weighted average assumptions: Schedule of valuation assumptions May 31, 2024 February 29, 2024 Expected Risk-Free Interest Rate 5.37 % 5.37 % Expected Volatility 25.48 % 25.48 % Expected Life in Years 5.0 5.0 Expected Dividend Yield — — Weighted-Average Grant Date Fair Value $ 4.58 $ 4.58 A continuity schedule of outstanding stock options as at May 31, 2024, and the changes during the period, is as follows: Schedule of stock option activity Number of Stock Options Exercise Price Balance, February 28, 2022 4,545,000 $ 3.84 Cancelled/Forfeited (974,000 ) 3.84 Balance, February 28, 2023 3,571,000 $ 3.84 Stock Options Grant - July 28, 2023 2,648,500 4.62 Exercised (180,400 ) 3.84 Balance, May 31, 2024 6,039,100 $ 4.18 The table below sets forth the number of issued shares and cash received upon exercise of stock options: Schedule of number of issued shares and cash received upon exercise of stock options May 31, 2024 February 29, 2024 Number of Options Exercised on Forfeiture Basis — 89,502 Number of Options Exercised on Cash Basis — — Total Number of Options Exercised — 89,502 Number of Shares Issued on Cash Exercise — — Number of Shares Issued on Forfeiture Basis — 90,898 Total Number of Shares Issued Upon Exercise of Options — 90,898 Cash Received from Exercise of Stock Options $ — $ — Total Intrinsic Value of Options Exercised $ — $ — A continuity schedule of outstanding unvested stock options at May 31, 2024, and the changes during the three months periods, is as follows: Schedule of unvested restricted stock Number of Weighted Average Unvested Grant Date Balance, February 28, 2023 2,142,600 $ 6.46 Stock Options Grant - July 28, 2023 2,648,500 $ 4.58 Vested – July 28, 2023 (529,700 ) $ 4.58 Vested – December 28, 2023 (714,200 ) $ 6.46 Balance, May 31, 2024 3,547,200 $ 5.34 As at May 31, 2024, the aggregate intrinsic value of the outstanding stock options granted on December 28, 2021 was estimated at $0 as the current price as of May 31, 2024 is $3.14 which is lower than the strike price while the aggregate intrinsic value of the outstanding stock options granted on July 28, 2023 is $0 as the current price as of May 31, 2024 is lower than the strike price. A summary of stock options outstanding and exercisable as at May 31, 2024 is as follows: Schedule of stock options Options Outstanding Options Exercisable Range of Exercise Prices Outstanding at May 31, 2024 Exercise Price Weighted Average Remaining Contractual Term (Years) Exercisable at May 31, 2024 Exercise Price Weighted Average Remaining Contractual Term (Years) $ 7.00 9.00 3,390,600 $ 3.84 1.58 1,962,200 $ 3.84 1.58 $ 4.00 5.00 2,648,500 $ 4.62 3.16 529,700 $ 4.62 3.16 6,039,100 2,491,900

Earnings Per Share

Earnings Per Share	3 Months Ended
	May 31, 2024
NET LOSS PER SHARE
Earnings Per Share	Note 12 – Earnings Per Share The following table sets forth the computation of basic and diluted earnings per common share: Schedule of basic and diluted earnings per common share For the three months ended May 31, 2024 May 31, 2023 Numerator - basic and diluted Net Loss $ (1,655,832 ) $ (1,264,262 ) Denominator Weighted average number of common shares outstanding —basic 52,660,051 51,479,890 Weighted average number of common shares outstanding —diluted 52,660,051 51,479,890 Loss per common share — basic $ (0.03 ) $ (0.02 ) Loss per common share — diluted $ (0.03 ) $ (0.02 )

Income Taxes

Income Taxes	3 Months Ended
	May 31, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Note 13 – Income Taxes The Company and its subsidiaries file separate income tax returns. The United States of America FingerMotion, Inc. is incorporated in the State of Delaware in the U.S. and is subject to a U.S. federal corporate income tax of 21% Hong Kong Finger Motion Company Limited is incorporated in Hong Kong and Hong Kong’s profits tax rate is 16.5% The People’s Republic of China (PRC) JiuGe Management, JiuGe Technology, Beijing XunLian and Shanghai TengLian JiuJiu were incorporated in the People’s Republic of China and subject to PRC income tax at 25% Income tax mainly consists of foreign income tax at statutory rates and the effects of permanent and temporary differences. The Company’s effective income tax rates for the three months ended May 31, 2024 and 2023 are as follows: Schedule of effective income tax rate reconciliation For the three months ended May 31, 2024 May 31, 2023 (unaudited) (unaudited) U.S. statutory tax rate 21.0 % 21.0 % Foreign income not registered in the U.S. (21.0 %) (21.0 %) PRC profit tax rate 25.0 % 25.0 % Changes in valuation allowance and others (25.0 %) (25.0 %) Effective tax rate 0.0 % 0.0 % At May 31, 2024 and February 29, 2024, the Company has a deferred tax asset of $ 413,976 939,380 413,976 939,380 Schedule of deferred tax assets and liabilities May 31, 2024 February 29, 2024 (unaudited) Deferred tax asset from operating losses carry-forwards $ 413,976 $ 939,380 Valuation allowance (413,976 ) (939,380 ) Deferred tax asset, net $ — $ —

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	May 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 14 - Commitments and Contingencies Legal proceedings The Company is not aware of any material outstanding claim and litigation against it.

Subsequent Events

Subsequent Events	3 Months Ended
	May 31, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 15 - Subsequent Events On June 1, 2024, the Company’s wholly owned subsidiary, Finger Motion Company Limited (the “ Borrower Lender Loan

Summary of Principal Accounti_2

Summary of Principal Accounting Policies (Policies)	3 Months Ended
	May 31, 2024
Accounting Policies [Abstract]
Principles of Consolidation and Presentation	Principles of Consolidation and Presentation The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements include the financial statements of the Company, and its wholly-owned subsidiaries. All intercompany accounts, transactions, and profits have been eliminated upon consolidation.
Variable interest entity	Variable interest entity Pursuant to Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Section 810, “Consolidation” (“ASC 810”), the Company is required to include in its consolidated financial statements, the financial statements of its variable interest entities (“VIEs”). ASC 810 requires a VIE to be consolidated if that company is subject to a majority of the risk of loss for the VIE or is entitled to receive a majority of the VIE’s residual returns. VIEs are those entities in which a company, through contractual arrangements, bears the risk of, and enjoys the rewards normally associated with ownership of the entity, and therefore the company is the primary beneficiary of the entity. Under ASC 810, a reporting entity has a controlling financial interest in a VIE, and must consolidate that VIE, if the reporting entity has both of the following characteristics: (a) the power to direct the activities of the VIE that most significantly affect the VIE’s economic performance; and (b) the obligation to absorb losses, or the right to receive benefits, that could potentially be significant to the VIE. The reporting entity’s determination of whether it has this power is not affected by the existence of kick-out rights or participating rights, unless a single enterprise, including its related parties and de - facto agents, have the unilateral ability to exercise those rights. JiuGe Technology’s actual stockholders do not hold any kick-out rights that affect the consolidation determination. Through the VIE agreements disclosed in Note 1, the Company is deemed the primary beneficiary of JiuGe Technology. Accordingly, the results of JiuGe Technology have been included in the accompanying consolidated financial statements. JiuGe Technology has no assets that are collateral for or restricted solely to settle their obligations. The creditors of JiuGe Technology do not have recourse to the Company’s general credit. The following assets and liabilities of the VIE and VIE’s subsidiaries are included in the accompanying condensed consolidated financial statements of the Company as of May 31, 2024 and February 29, 2024: Assets and liabilities of the VIE Schedule of variable interest entity May 31, 2024 February 29, 2024 (unaudited) Current assets $ 11,370,972 $ 10,578,657 Non-current assets 241,953 53,109 Total assets $ 11,612,925 $ 10,631,766 Current liabilities $ 11,004,071 $ 9,654,896 Non-current liabilities 98,678 — Total liabilities $ 11,102,749 $ 9,654,896 Assets and liabilities of the VIE’s Subsidiaries May 31, 2024 February 29, 2024 (unaudited) Current assets $ 11,746,830 $ 4,826,781 Non-current assets 5,805 6,088 Total assets $ 11,752,635 $ 4,832,869 Current liabilities $ 16,062,022 $ 9,181,719 Non-current liabilities — — Total liabilities $ 16,062,022 $ 9,181,719 Operating Result of VIE For the Three Months Ended For the Three Months Ended (unaudited) (unaudited) Revenue $ 209,726 $ 5,715,714 Cost of revenue (64,059 ) (5,346,244 ) Gross profit $ 145,667 $ 369,470 Amortization and depreciation (6,068 ) (6,497 ) General and administrative expenses (513,885 ) (564,086 ) Marketing cost (8,528 ) 6,793 Research & development (97,708 ) (91,349 ) Total operating expenses $ (626,189 ) $ (655,139 ) Loss from operations $ (480,522 ) $ (285,669 ) Interest income 19,988 22,624 Other income — 13,802 Total other income $ 19,988 $ 36,426 Tax expense — — Net profit (loss) $ (460,534 ) $ (249,243 ) Operating Result of VIE’s Subsidiaries For the Three Months Ended For the Three Months Ended (unaudited) (unaudited) Revenue $ 8,164,257 $ 6,375,251 Cost of revenue (7,628,034 ) (6,160,298 ) Gross profit $ 536,223 $ 214,953 Amortization and depreciation (239 ) (249 ) General and administrative expenses (453,187 ) (73,050 ) Marketing cost (53,996 ) 49 Research & development (21,631 ) (20,916 ) Total operating expenses $ (529,053 ) $ (94,166 ) Loss from operations $ 7,170 $ 120,787 Interest income 5 117 Other income 1 22 Total other income $ 6 $ 139 Tax expense — — Net profit (loss) $ 7,176 $ 120,926
Use of Estimates	Use of Estimates The preparation of the Company’s financial statements in conformity with generally accepted accounting principles of the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Actual results could differ from those estimates.
Certain Risks and Uncertainties	Certain Risks and Uncertainties The Company relies on cloud-based hosting through a global accredited hosting provider. Management believes that alternate sources are available; however, disruption or termination of this relationship could adversely affect our operating results in the near-term.
Identifiable Intangible Assets	Identifiable Intangible Assets Identifiable intangible assets are recorded at cost and are amortized over 3 10
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – lived intangible assets. Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary. The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion.
Accounts Receivable and Concentration of Risk	Accounts Receivable and Concentration of Risk Accounts receivable, net is stated at the amount the Company expects to collect, or the net realizable value. The Company provides a provision for allowances that includes returns, allowances and doubtful accounts equal to the estimated uncollectible amounts. The Company estimates its provision for allowances based on historical collection experience and a review of the current status of trade accounts receivable. It is reasonably possible that the Company’s estimate of the provision for allowances will change.
Lease	Lease Operating and finance lease right-of-use assets and lease liabilities are recognized at the commencement date based on the present value of the future lease payments over the lease term. When the rate implicit to the lease cannot be readily determined, the Company utilizes its incremental borrowing rate in determining the present value of the future lease payments. The incremental borrowing rate is derived from information available at the lease commencement date and represents the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term and amount equal to the lease payments in a similar economic environment. The right-of-use asset includes any lease payments made and lease incentives received prior to the commencement date. Operating lease right-of-use assets also include any cumulative prepaid or accrued rent when the lease payments are uneven throughout the lease term. The right-of-use assets and lease liabilities may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents represent cash on hand, demand deposits, and other short-term highly liquid investments placed with banks, which have original maturities of three months or less and are readily convertible to known amounts of cash.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Depreciation of property and equipment is provided using the straight-line method for financial reporting purposes at rates based on the estimated useful lives of the assets. Estimated useful lives range from three to seven years. Land is classified as held for sale when management has the ability and intent to sell, in accordance with ASC Topic 360-45.
Earnings Per Share	Earnings Per Share Basic (loss) earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per share. FASB Accounting Standard Codification Topic 260 (“ASC 260”), “Earnings Per Share,” requires that employee equity share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted and not yet forfeited, unless doing so would be anti-dilutive. The Company uses the “treasury stock” method for equity instruments granted in share-based payment transactions provided in ASC 260 to determine diluted earnings per share. Antidilutive securities represent potentially dilutive securities which are excluded from the computation of diluted earnings or loss per share as their impact was antidilutive.
Revenue Recognition	Revenue Recognition The Company adopted ASC 606, Revenue from Contracts with Customers (“ASC 606”) beginning on January 1, 2018 using the modified retrospective approach. ASC 606 establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity’s contracts to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied. The Company has assessed the impact of the guidance by reviewing its existing customer contracts and current accounting policies and practices to identify differences that will result from applying the new requirements, including the evaluation of its performance obligations, transaction price, customer payments, transfer of control and principal versus agent considerations. Based on the assessment, the Company concluded that there was no change to the timing and pattern of revenue recognition for its current revenue streams in scope of ASC 606 and therefore there was no material changes to the Company’s consolidated financial statements upon adoption of ASC 606. The Company recognizes revenue from providing hosting and integration services and licensing the use of its technology platform to its customers. The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the service has been provided to the customer (for licensing, revenue is recognized when the Company’s technology is used to provide hosting and integration services); (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of fees is probable. We account for our multi-element arrangements, such as instances where we design a custom website and separately offer other services such as hosting, which are recognized over the period for when services are performed.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes” (“ASC 740”). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of available evidence it is more likely than not that some portion or all of the deferred tax assets will not be realized.
Non-controlling interest	Non-controlling interest Non-controlling interests held 1% of the shares of two of our subsidiaries are recorded as a component of our equity, separate from the Company’s equity. Purchase or sales of equity interests that do not result in a change of control are accounted for as equity transactions. Results of operations attributable to the non-controlling interest are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements The Company does not believe recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

Summary of Principal Accounti_3

Summary of Principal Accounting Policies (Tables)	3 Months Ended
	May 31, 2024
Accounting Policies [Abstract]
Schedule of variable interest entity	Schedule of variable interest entity May 31, 2024 February 29, 2024 (unaudited) Current assets $ 11,370,972 $ 10,578,657 Non-current assets 241,953 53,109 Total assets $ 11,612,925 $ 10,631,766 Current liabilities $ 11,004,071 $ 9,654,896 Non-current liabilities 98,678 — Total liabilities $ 11,102,749 $ 9,654,896 Assets and liabilities of the VIE’s Subsidiaries May 31, 2024 February 29, 2024 (unaudited) Current assets $ 11,746,830 $ 4,826,781 Non-current assets 5,805 6,088 Total assets $ 11,752,635 $ 4,832,869 Current liabilities $ 16,062,022 $ 9,181,719 Non-current liabilities — — Total liabilities $ 16,062,022 $ 9,181,719 Operating Result of VIE For the Three Months Ended For the Three Months Ended (unaudited) (unaudited) Revenue $ 209,726 $ 5,715,714 Cost of revenue (64,059 ) (5,346,244 ) Gross profit $ 145,667 $ 369,470 Amortization and depreciation (6,068 ) (6,497 ) General and administrative expenses (513,885 ) (564,086 ) Marketing cost (8,528 ) 6,793 Research & development (97,708 ) (91,349 ) Total operating expenses $ (626,189 ) $ (655,139 ) Loss from operations $ (480,522 ) $ (285,669 ) Interest income 19,988 22,624 Other income — 13,802 Total other income $ 19,988 $ 36,426 Tax expense — — Net profit (loss) $ (460,534 ) $ (249,243 ) Operating Result of VIE’s Subsidiaries For the Three Months Ended For the Three Months Ended (unaudited) (unaudited) Revenue $ 8,164,257 $ 6,375,251 Cost of revenue (7,628,034 ) (6,160,298 ) Gross profit $ 536,223 $ 214,953 Amortization and depreciation (239 ) (249 ) General and administrative expenses (453,187 ) (73,050 ) Marketing cost (53,996 ) 49 Research & development (21,631 ) (20,916 ) Total operating expenses $ (529,053 ) $ (94,166 ) Loss from operations $ 7,170 $ 120,787 Interest income 5 117 Other income 1 22 Total other income $ 6 $ 139 Tax expense — — Net profit (loss) $ 7,176 $ 120,926

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	May 31, 2024
Revenue from Contract with Customer [Abstract]
Schedule of revenue	Schedule of revenue For the three months ended May 31, 2024 May 31, 2023 (unaudited) (unaudited) Telecommunication Products & Services $ 210,189 $ 12,011,264 SMS & MMS Business 8,163,794 8,121 Big Data — 149,706 $ 8,373,983 $ 12,169,091

Equipment (Tables)

Equipment (Tables)	3 Months Ended
	May 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Schedule of property, plant and equipment May 31, 2024 February 29, 2024 (unaudited) Equipment $ 117,262 $ 117,961 Less: accumulated depreciation (78,750 ) (72,255 ) Net equipment $ 38,512 $ 45,706

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	May 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets May 31, 2024 February 29, 2024 (unaudited) Licenses $ 200,000 $ 200,000 Mobile applications 203,163 204,684 403,163 404,684 Less: accumulated amortization (298,017 ) (298,017 ) Impairment of intangible assets (80,021 ) (76,211 ) Net intangible assets $ 25,125 $ 30,456

Prepayment and Deposit (Tables)

Prepayment and Deposit (Tables)	3 Months Ended
	May 31, 2024
Prepayment And Deposit
Schedule of prepaid expense	Schedule of prepaid expense May 31, 2024 February 29, 2024 (unaudited) Telecommunication Products & Services Deposit Paid / Prepayment $ 4,490,793 $ 5,062,728 Others prepayment 290,775 345,868 $ 4,781,568 $ 5,408,596 May 31, 2024 February 29, 2024 (unaudited) SMS & MMS Business Deposit Paid / Prepayment $ 694,265 $ 129,805 $ 694,265 $ 129,805

Other Receivables (Tables)

Other Receivables (Tables)	3 Months Ended
	May 31, 2024
Other Receivables
Schedule of other receivables	Schedule of other receivables May 31, 2024 February 29, 2024 (unaudited) Other receivables represent: Advances to suppliers $ 1,495,354 $ 1,491,348 Security deposit 899,862 1,015,489 Others 252,008 8,756 Other receivables $ 2,647,225 $ 2,515,593

Right-of-use Asset and Lease _2

Right-of-use Asset and Lease Liability (Tables)	3 Months Ended
	May 31, 2024
Right-of-use Asset And Lease Liability
Schedule of operating leases assets and liabilities	Schedule of operating leases assets and liabilities May 31, 2024 February 29, 2024 Right-of-use asset (unaudited) Right-of-use asset, net $ 208,924 $ 13,734 Lease liability Current lease liability $ 113,381 $ 4,796 Non-current lease liability 98,678 — Total lease liability $ 212,059 $ 4,796 Remaining lease term and discount rate May 31, 2024 Weighted-average remaining lease term 23 Weighted-average discount rate 4.75 %
Schedule of future minimum lease payments due	Schedule of future minimum lease payments due 2024 $ 121,007 Thereafter 100,839 Less: imputed interest (9,787 ) $ 212,059

Common Stock (Tables)

Common Stock (Tables)	3 Months Ended
	May 31, 2024
Schedule of outstanding share purchase warrants	Schedule of outstanding share purchase warrants Number of Weighted Average Balance, February 28, 2023 2,287,480 $ 3.32 Exercised (20,000 ) $ 3.00 Expired (188,500 ) $ 2.00 Exercised (260,000 ) $ 3.00 Expired (1,137,668 ) $ 3.00 Cashless Exercised (168,000 ) $ 1.75 Balance, May 31, 2024 513,312 $ 5.21
Schedule of share purchase warrants outstanding and exercisable	Schedule of share purchase warrants outstanding and exercisable Number of Warrants Remaining Contractual Exercise Price Outstanding Life (Years) Expiry Date $ 5.00 350,000 0.30 September 19, 2024 $ 8.22 28,312 1.43 November 4, 2025 $ 6.70 10,000 1.48 November 21, 2025 $ 5.00 125,000 0.34 October 1,2024 $ 5.21 513,312
Schedule of stock option activity	Schedule of stock option activity Number of Stock Options Exercise Price Balance, February 28, 2022 4,545,000 $ 3.84 Cancelled/Forfeited (974,000 ) 3.84 Balance, February 28, 2023 3,571,000 $ 3.84 Stock Options Grant - July 28, 2023 2,648,500 4.62 Exercised (180,400 ) 3.84 Balance, May 31, 2024 6,039,100 $ 4.18
Schedule of number of issued shares and cash received upon exercise of stock options	Schedule of number of issued shares and cash received upon exercise of stock options May 31, 2024 February 29, 2024 Number of Options Exercised on Forfeiture Basis — 89,502 Number of Options Exercised on Cash Basis — — Total Number of Options Exercised — 89,502 Number of Shares Issued on Cash Exercise — — Number of Shares Issued on Forfeiture Basis — 90,898 Total Number of Shares Issued Upon Exercise of Options — 90,898 Cash Received from Exercise of Stock Options $ — $ — Total Intrinsic Value of Options Exercised $ — $ —
Schedule of unvested restricted stock	Schedule of unvested restricted stock Number of Weighted Average Unvested Grant Date Balance, February 28, 2023 2,142,600 $ 6.46 Stock Options Grant - July 28, 2023 2,648,500 $ 4.58 Vested – July 28, 2023 (529,700 ) $ 4.58 Vested – December 28, 2023 (714,200 ) $ 6.46 Balance, May 31, 2024 3,547,200 $ 5.34
Schedule of stock options	Schedule of stock options Options Outstanding Options Exercisable Range of Exercise Prices Outstanding at May 31, 2024 Exercise Price Weighted Average Remaining Contractual Term (Years) Exercisable at May 31, 2024 Exercise Price Weighted Average Remaining Contractual Term (Years) $ 7.00 9.00 3,390,600 $ 3.84 1.58 1,962,200 $ 3.84 1.58 $ 4.00 5.00 2,648,500 $ 4.62 3.16 529,700 $ 4.62 3.16 6,039,100 2,491,900
Individuals 40 [Member]
Schedule of valuation assumptions	Schedule of valuation assumptions May 31, February 29, 2024 Expected Risk-Free Interest Rate 1.06 % 1.06 % Expected Volatility 15.27 % 15.27 % Expected Life in Years 5.0 5.0 Expected Dividend Yield — — Weighted-Average Grant Date Fair Value $ 6.46 $ 6.46
Individuals 22 [Member]
Schedule of valuation assumptions	Schedule of valuation assumptions May 31, 2024 February 29, 2024 Expected Risk-Free Interest Rate 5.37 % 5.37 % Expected Volatility 25.48 % 25.48 % Expected Life in Years 5.0 5.0 Expected Dividend Yield — — Weighted-Average Grant Date Fair Value $ 4.58 $ 4.58

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	May 31, 2024
NET LOSS PER SHARE
Schedule of basic and diluted earnings per common share	Schedule of basic and diluted earnings per common share For the three months ended May 31, 2024 May 31, 2023 Numerator - basic and diluted Net Loss $ (1,655,832 ) $ (1,264,262 ) Denominator Weighted average number of common shares outstanding —basic 52,660,051 51,479,890 Weighted average number of common shares outstanding —diluted 52,660,051 51,479,890 Loss per common share — basic $ (0.03 ) $ (0.02 ) Loss per common share — diluted $ (0.03 ) $ (0.02 )

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	May 31, 2024
Income Tax Disclosure [Abstract]
Schedule of effective income tax rate reconciliation	Schedule of effective income tax rate reconciliation For the three months ended May 31, 2024 May 31, 2023 (unaudited) (unaudited) U.S. statutory tax rate 21.0 % 21.0 % Foreign income not registered in the U.S. (21.0 %) (21.0 %) PRC profit tax rate 25.0 % 25.0 % Changes in valuation allowance and others (25.0 %) (25.0 %) Effective tax rate 0.0 % 0.0 %
Schedule of deferred tax assets and liabilities	Schedule of deferred tax assets and liabilities May 31, 2024 February 29, 2024 (unaudited) Deferred tax asset from operating losses carry-forwards $ 413,976 $ 939,380 Valuation allowance (413,976 ) (939,380 ) Deferred tax asset, net $ — $ —

Nature of Business and basis _2

Nature of Business and basis of Presentation (Details Narrative) - shares			1 Months Ended
	Aug. 03, 2023	Jul. 13, 2017	Jul. 17, 2023	Apr. 18, 2023
Restructuring Cost and Reserve [Line Items]
Shares issued	260,000		121,422	20,000
Share Distribution [Member]
Restructuring Cost and Reserve [Line Items]
Shares issued		600,000
Finger Motion Company Limited [Member]
Restructuring Cost and Reserve [Line Items]
Shares issued		12,000,000

Summary of Principal Accounti_4

Summary of Principal Accounting Policies (Details) - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023	Feb. 29, 2024
Current assets	$ 26,037,287		$ 18,724,918
Non-current assets	272,561		89,896
Total assets	26,309,848		18,814,814
Current liabilities	15,305,164		6,753,915
Non-current liabilities	98,678
Total liabilities	15,403,842		6,753,915
Cost of revenue	(7,692,094)	$ (11,506,542)
Gross profit	681,889	662,549
Amortization and depreciation	(12,014)	(18,342)
General and administrative expenses	(1,881,777)	(1,361,990)
Marketing cost	62,524	(6,841)
Research & development	(178,993)	(172,099)
Total operating expenses	2,357,978	1,842,051
Loss from operations	(1,676,089)	(1,179,502)
Interest income	20,013	22,865
Other income	1	13,824
Tax expense
Net profit (loss)	(1,655,904)	(1,265,471)
Variable Interest Entity, Primary Beneficiary [Member]
Current assets	11,370,972		10,578,657
Non-current assets	241,953		53,109
Total assets	11,612,925		10,631,766
Current liabilities	11,004,071		9,654,896
Non-current liabilities	98,678
Total liabilities	11,102,749		9,654,896
Revenue	209,726	5,715,714
Cost of revenue	(64,059)	(5,346,244)
Gross profit	145,667	369,470
Amortization and depreciation	(6,068)	(6,497)
General and administrative expenses	(513,885)	(564,086)
Marketing cost	(8,528)	6,793
Research & development	(97,708)	(91,349)
Total operating expenses	(626,189)	(655,139)
Loss from operations	(480,522)	(285,669)
Interest income	19,988	22,624
Other income		13,802
Total other income	19,988	36,426
Tax expense
Net profit (loss)	(460,534)	(249,243)
Variable Interest Entity, Not Primary Beneficiary [Member]
Current assets	11,746,830		4,826,781
Non-current assets	5,805		6,088
Total assets	11,752,635		4,832,869
Current liabilities	16,062,022		9,181,719
Non-current liabilities
Total liabilities	16,062,022		$ 9,181,719
Revenue	8,164,257	6,375,251
Cost of revenue	(7,628,034)	(6,160,298)
Gross profit	536,223	214,953
Amortization and depreciation	(239)	(249)
General and administrative expenses	(453,187)	(73,050)
Marketing cost	(53,996)	49
Research & development	(21,631)	(20,916)
Total operating expenses	(529,053)	(94,166)
Loss from operations	7,170	120,787
Interest income	5	117
Other income	1	22
Total other income	6	139
Tax expense
Net profit (loss)	$ 7,176	$ 120,926

Summary of Principal Accounti_5

Summary of Principal Accounting Policies (Details Narrative)	May 31, 2024
Minimum [Member]
Property, Plant and Equipment [Line Items]
Identifiable intangible assets, useful life	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Identifiable intangible assets, useful life	10 years

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023	Feb. 29, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated Deficit	$ 30,104,737		$ 28,448,833
Net Loss	$ 1,655,832	$ 1,264,262

Revenue (Details)

Revenue (Details) - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023
Disaggregation of Revenue [Line Items]
Revenues	$ 8,373,983	$ 12,169,091
Telecommunication Products & Services [Member]
Disaggregation of Revenue [Line Items]
Revenues	210,189	12,011,264
SMS & MMS Business [Member]
Disaggregation of Revenue [Line Items]
Revenues	8,163,794	8,121
Big Data [Member]
Disaggregation of Revenue [Line Items]
Revenues		$ 149,706

Revenue (Details Narrative)

Revenue (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023
Revenue from Contract with Customer [Abstract]
Revenues	$ 8,373,983	$ 12,169,091

Equipment (Details)

Equipment (Details) - USD ($)	May 31, 2024	Feb. 29, 2024
Property, Plant and Equipment [Abstract]
Equipment	$ 117,262	$ 117,961
Less: accumulated depreciation	(78,750)	(72,255)
Net equipment	$ 38,512	$ 45,706

Equipment (Details Narrative)

Equipment (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation	$ 6,898	$ 7,943

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023	Feb. 29, 2024
Gross intangible assets	$ 403,163		$ 404,684
Less: accumulated amortization	(298,017)		(298,017)
Impairment of intangible assets	(80,021)	$ (76,211)
Net intangible assets	25,125		30,456
License [Member]
Gross intangible assets	200,000		200,000
Mobile Application [Member]
Gross intangible assets	$ 203,163		$ 204,684

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 5,116	$ 10,399

Prepayment and Deposit (Details

Prepayment and Deposit (Details) - USD ($)	May 31, 2024	Feb. 29, 2024
Prepayment and deposit	$ 5,475,833	$ 5,538,401
Telecommunication Products & Services [Member]
Deposit Paid / Prepayment	4,490,793	5,062,728
Others prepayment	290,775	345,868
Prepayment and deposit	4,781,568	5,408,596
SMS & MMS Business [Member]
Deposit Paid / Prepayment	694,265	129,805
Prepayment and deposit	$ 694,265	$ 129,805

Other Receivables (Details)

Other Receivables (Details) - USD ($)	May 31, 2024	Feb. 29, 2024
Other Receivables
Advances to suppliers	$ 1,495,354	$ 1,491,348
Security deposit	899,862	1,015,489
Others	252,008	8,756
Other receivables	$ 2,647,225	$ 2,515,593

Right-of-use Asset and Lease _3

Right-of-use Asset and Lease Liability (Details) - USD ($)	May 31, 2024	Feb. 29, 2024
Right-of-use Asset And Lease Liability
Right-of-use asset, net	$ 208,924	$ 13,734
Current lease liability	113,381	4,796
Non-current lease liability	98,678
Total lease liability	$ 212,059	$ 4,796
Weighted-average remaining lease term	23 months
Weighted-average discount rate	4.75%

Right-of-use Asset and Lease _4

Right-of-use Asset and Lease Liability (Details 1) - USD ($)	May 31, 2024	Feb. 29, 2024
Right-of-use Asset And Lease Liability
2024	$ 121,007
Thereafter	100,839
Less: imputed interest	(9,787)
Operating Lease, Liability	$ 212,059	$ 4,796

Convertible Note Payable (Detai

Convertible Note Payable (Details Narrative) - USD ($)	May 31, 2024	Feb. 29, 2024	Apr. 28, 2023	May 02, 2022
Debt Disclosure [Abstract]
Convertible note payable			$ 730,000	$ 730,000
Accruing interest, percentage				20%
Conversion rate				$ 0.0001
Common Stock per share	$ 0.0001	$ 0.0001		$ 4

Common Stock (Details)

Common Stock (Details)	3 Months Ended
	May 31, 2024 $ / shares shares
Offsetting Assets [Line Items]
Number of warrants outstanding, ending balance | shares	513,312
Weighted average exercise price, ending balance | $ / shares	$ 5.21
Warrant [Member]
Offsetting Assets [Line Items]
Number of warrants outstanding, beginning balance | shares	2,287,480
Weighted average exercise price, beginning balance | $ / shares	$ 3.32
Number of warrants exercised | shares	(20,000)
Weighted average exercise price, warrant exercised | $ / shares	$ 3
Number of warrants outstanding, expired | shares	(188,500)
Weighted average exercise price, expired | $ / shares	$ 2
Number of warrants exercised | shares	(260,000)
Weighted average exercise price, warrant exercised | $ / shares	$ 3
Number of warrants cashless exercised | shares	(1,137,668)
Weighted Average exercise price, number of cashless exercised | $ / shares	$ 3
Number of warrants, expired | shares	(168,000)
Weighted average exercise price, expired | $ / shares	$ 1.75
Number of warrants outstanding, ending balance | shares	513,312
Weighted average exercise price, ending balance | $ / shares	$ 5.21

Common Stock (Details 1)

Common Stock (Details 1)	3 Months Ended
	May 31, 2024 $ / shares shares
Offsetting Assets [Line Items]
Exercise Price | $ / shares	$ 5.21
Number of warrants outstanding | shares	513,312
Stock Option 1 [Member]
Offsetting Assets [Line Items]
Exercise Price | $ / shares	$ 5
Number of warrants outstanding | shares	350,000
Remaining contractual term	3 months 18 days
Warrant expiry date	Sep. 19, 2024
Stock Option 2 [Member]
Offsetting Assets [Line Items]
Exercise Price | $ / shares	$ 8.22
Number of warrants outstanding | shares	28,312
Remaining contractual term	1 year 5 months 4 days
Warrant expiry date	Nov. 04, 2025
Stock Option 3 [Member]
Offsetting Assets [Line Items]
Exercise Price | $ / shares	$ 6.70
Number of warrants outstanding | shares	10,000
Remaining contractual term	1 year 5 months 23 days
Warrant expiry date	Nov. 21, 2025
Stock Option 4 [Member]
Offsetting Assets [Line Items]
Exercise Price | $ / shares	$ 5
Number of warrants outstanding | shares	125,000
Remaining contractual term	4 months 2 days
Warrant expiry date	Oct. 01, 2024

Common Stock (Details 2)

Common Stock (Details 2) - Individuals 40 [Member] - $ / shares	3 Months Ended	12 Months Ended
	May 31, 2024	Feb. 29, 2024
Expected Risk Free Interest Rate	1.06%	1.06%
Expected Volatility	15.27%	15.27%
Expected Life in Years	5 years	5 years
Expected Dividend Yield
Weighted-Average Grant Date Fair Value	$ 6.46	$ 6.46

Common Stock (Details 3)

Common Stock (Details 3) - Individuals 22 [Member] - $ / shares	3 Months Ended	12 Months Ended
	May 31, 2024	Feb. 29, 2024
Expected Risk Free Interest Rate	5.37%	5.37%
Expected Volatility	25.48%	25.48%
Expected Life in Years	5 years	5 years
Expected Dividend Yield
Weighted-Average Grant Date Fair Value	$ 4.58	$ 4.58

Common Stock (Details 4)

Common Stock (Details 4) - Equity Option [Member] - $ / shares	12 Months Ended
	Feb. 29, 2024	Feb. 28, 2023
Offsetting Assets [Line Items]
Number of stock options, beginning balance	3,571,000	4,545,000
Stock options exercise Price, beginning balance	$ 3.84	$ 3.84
Number of stock options, cancelled/forfeited		(974,000)
Stock options exercise Price, cancelled/forfeited		$ 3.84
Number of stock options, grant	2,648,500
Stock options exercise price, grant	$ 4.62
Number of stock options, exercised	(180,400)
Stock options exercise price, exercised	$ 3.84
Number of stock options, ending balance	6,039,100	3,571,000
Stock options exercise price, ending balance	$ 4.18	$ 3.84

Common Stock (Details 5)

Common Stock (Details 5) - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023
Equity [Abstract]
Number of Options Exercised on Forfeiture Basis		89,502
Number of Options Exercised on Cash Basis
Total Number of Options Exercised		89,502
Number of Shares Issued on Cash Exercise
Number of Shares Issued on Forfeiture Basis		90,898
Total Number of Shares Issued Upon Exercise of Options		90,898
Cash Received from Exercise of Stock Options
Total Intrinsic Value of Options Exercised

Common Stock (Details 6)

Common Stock (Details 6) - Equity Option [Member]	12 Months Ended
	Feb. 29, 2024 $ / shares shares
Offsetting Assets [Line Items]
Number of unvested stock option, beginning balance | shares	2,142,600
Unvested stock option,weighted average exercise price, beginning balance | $ / shares	$ 6.46
Number of unvested stock option, granted | shares	2,648,500
Unvested stock option,weighted average exercise price, granted | $ / shares	$ 4.58
Number of unvested stock option, vested | shares	(529,700)
Unvested stock option,weighted average exercise price, vested | $ / shares	$ 4.58
Number of unvested stock option, vested | shares	(714,200)
Unvested stock option,weighted average exercise price, vested | $ / shares	$ 6.46
Number of unvested stock option, ending balance | shares	3,547,200
Unvested stock option,weighted average exercise price, ending balance | $ / shares	$ 5.34

Common Stock (Details 7)

Common Stock (Details 7) - Equity Option [Member] - $ / shares	3 Months Ended
	May 31, 2024	Feb. 29, 2024	Feb. 28, 2023	Feb. 28, 2022
Number of options outstanding	6,039,100
Number of options outstanding, exercise prices		$ 4.18	$ 3.84	$ 3.84
Number of options exercisable	2,491,900
Range 1 [Member]
Number of options outstanding	3,390,600
Number of options outstanding, exercise prices	$ 3.84
Number of options outstanding, weighted average remaining contractual term	1 year 6 months 29 days
Number of options exercisable	1,962,200
Number of options exercisable, exercise prices	$ 3.84
Number of options exercisable, weighted average remaining contractual term	1 year 6 months 29 days
Range 2 [Member]
Number of options outstanding	2,648,500
Number of options outstanding, exercise prices	$ 4.62
Number of options outstanding, weighted average remaining contractual term	3 years 1 month 28 days
Number of options exercisable	529,700
Number of options exercisable, exercise prices	$ 4.62
Number of options exercisable, weighted average remaining contractual term	3 years 1 month 28 days
Minimum [Member] | Range 1 [Member]
Number of options outstanding, range of exercise prices	$ 7
Minimum [Member] | Range 2 [Member]
Number of options outstanding, range of exercise prices	4
Maximum [Member] | Range 1 [Member]
Number of options outstanding, range of exercise prices	9
Maximum [Member] | Range 2 [Member]
Number of options outstanding, range of exercise prices	$ 5

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)

1 Months Ended

Sep. 14, 2023

Sep. 05, 2023

Aug. 03, 2023

Jul. 13, 2023

May 28, 2024

Mar. 29, 2024

Jul. 28, 2023

Jul. 17, 2023

Apr. 24, 2023

Apr. 19, 2023

Apr. 18, 2023

Mar. 17, 2023

Dec. 28, 2021

May 31, 2024

Feb. 29, 2024

Subsidiary, Sale of Stock [Line Items]

Shares issued

260,000

121,422

20,000

Share price

$ 3

$ 3

$ 2

$ 3

Common stock, shares issued

52,712,850

52,545,350

Stock purchase warrant

1,137,668

188,500

Warrant on the cashless exercise basis

168,000

Equity Option [Member]

Subsidiary, Sale of Stock [Line Items]

Stock option, granted

4,545,000

Stock option exercise price, granted

$ 8

Stock Incentive Plan 2023 [Member]

Subsidiary, Sale of Stock [Line Items]

Stock option, granted

2,648,500

Stock option exercise price, granted

$ 4.62

Private Placement [Member]

Subsidiary, Sale of Stock [Line Items]

Share price

$ 2.50

Received in subscription

$ 775,000

Number of share purchased

310,000

Two Officers [Member]

Subsidiary, Sale of Stock [Line Items]

Stock options, exercised

180,400

Common stock, shares issued

90,898

Stock options, forfeiture

89,502

Benchmark Company LLC [Member]

Subsidiary, Sale of Stock [Line Items]

Shares issued

121,422

Share price

$ 1.75

Consulting Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Shares issued

2,500

12,500

17,500

70,000

Share price

$ 2.47

$ 2.47

$ 2.80

$ 1.64

Consulting Agreement 1 [Member]

Subsidiary, Sale of Stock [Line Items]

Shares issued

70,000

150,000

Share price

$ 1.64

$ 2.15

Primary Lender [Member]

Subsidiary, Sale of Stock [Line Items]

Shares issued

2,465,816

Share price

$ 0.863

Converted amount

$ 2,128,000

One Individual [Member]

Subsidiary, Sale of Stock [Line Items]

Shares issued

60,000

Share price

$ 3

Stock purchase warrant

20,000

Three Individual [Member]

Subsidiary, Sale of Stock [Line Items]

Share price

$ 3

Stock purchase warrant

260,000

Proceeds from warrants

$ 780,000

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023
NET LOSS PER SHARE
Net Loss	$ (1,655,832)	$ (1,264,262)
Weighted average number of common shares outstanding —basic	52,660,051	51,479,890
Weighted average number of common shares outstanding —diluted	52,660,051	51,479,890
Loss per common share — basic	$ (0.03)	$ (0.02)
Loss per common share — diluted	$ (0.03)	$ (0.02)

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended
	May 31, 2024	May 31, 2023
Income Tax Disclosure [Abstract]
U.S. statutory tax rate	21%	21%
Foreign income not registered in the U.S.	(21.00%)	(21.00%)
PRC profit tax rate	25%	25%
Changes in valuation allowance and others	(25.00%)	(25.00%)
Effective tax rate	0%	0%

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	May 31, 2024	Feb. 29, 2024
Income Tax Disclosure [Abstract]
Deferred tax asset from operating losses carry-forwards	$ 413,976	$ 939,380
Valuation allowance	(413,976)	(939,380)
Deferred tax asset, net

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended
	May 31, 2024	May 31, 2023	Feb. 29, 2024
Effective Income Tax Rate Reconciliation [Line Items]
Effective tax rate	0%	0%
Deferred tax asset	$ 413,976		$ 939,380
Valuation allowance	$ 413,976		$ 939,380
Domestic Tax Jurisdiction [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Effective tax rate	21%	21%
Foreign Tax Jurisdiction [Member] | Inland Revenue, Hong Kong [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Effective tax rate	16.50%	16.50%
Foreign Tax Jurisdiction [Member] | State Administration of Taxation, China [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Effective tax rate	25%	25%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Jun. 01, 2024
Finger Motion Company Limited [Member] | Dr. Liew Yow Ming [Member]
Loan agreement description	Company’s wholly owned subsidiary, Finger Motion Company Limited (the “Borrower”), entered into a loan agreement with Dr. Liew Yow Ming (the “Lender”) whereby the Lender agreed to advance a short-term loan facility of SGD$370,000 (the “Loan”) to the Borrower for working capital purposes. As of the date hereof, the full amount of the Loan has been drawn upon by the Borrower. Each drawdown portion of the Loan is due one (1) year from the date of the drawdown, unless extended by the Lender. If the Lender agrees, the Borrower may prepay the whole or any part of the Loan by providing the Lender not less than three (3) business days prior written notice and subject to payment of interest accrued thereon. Any prepayment of the Loan shall be in an amount of SGD$50,000 or multiples thereof. The Loan shall bear interest at the rate of 1.67% per month, any such interest to accrue from day to day and to be calculated based on a 365-day year, and is payable on a monthly basis on or before the last day of each successive month.