Note 10 – Right-of-use Asset and Lease Liability

 

The Company has entered into lease agreements with various third parties. The terms of operating leases typically range from 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 is 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 Consolidated balance sheet. All operating lease expense is recognized on a straight-line basis over the lease term in the year ended February 28, 2026.

 

Information related to the Company’s right-of-use assets and related lease liabilities were as follows:

 

          
   February 28, 2026   February 28, 2025 
Right-of-use asset          
Right-of-use asset, net  $19,201   $126,581 
           
Lease Liability          
Current lease liability  $10,604   $116,808 
Non-current lease liability       9,986 
Total lease liability  $10,604   $126,794 

 

Remaining lease term and discount rate   February 28, 2026  
Weighted-average remaining lease term     2 months  
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 February 28, 2026:

 

       
2026   $ 10,645  
Less: imputed interest     (41 )
    $ 10,604  

 

The following summarizes cash flow information related to leases for the year ended February 28, 2026:

 

     
Cash paid for amounts included in the measurement of lease liabilities:    
Operating cash flows from leases  $81,910 

 

Historical Timeline

Fiscal YearFiled
2026May 29, 2026Showing above
2025May 29, 2025
2024May 29, 2024
2023May 30, 2023
2022May 31, 2022
2021May 28, 2021

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.