NOTE 8 LEASES

 

The Company leases office space under non-cancelable operating leases with original lease terms of five years. These leases require monthly lease payments that may be subject to annual increases throughout the lease term. Certain of these leases also include renewal options at the election of the Company to renew or extend the lease for an additional five years. These optional periods have not been considered in the determination of Right-of-Use (“ROU”) assets or lease liabilities associated with these leases as management did not consider it reasonably certain it would exercise the options. Certain of our leases include payments that vary based on the Company’s level of usage and operations. These variable payments are not included within ROU assets and lease liabilities in the Consolidated Balance Sheets. Additionally, short-term leases, which have an initial term of 12 months or less, are not recorded in the Consolidated Balance Sheets.

 

Lease expenses are included in General and administrative expense Office expense on the Consolidated Statements of Loss and include the following components:

 

   

Years ended November 30,

 
   

2025

   

2024

   

2023

 

Operating lease cost

  $ 222     $ 225     $ 232  

Variable lease cost

    104       135       121  

Short-term lease cost

    5       6       5  
    $ 331     $ 366     $ 358  

 

Future minimum lease payments under non-cancellable operating leases as of November 30, 2025, were as follows:

 

2026

  $ 215  

2027

    226  

2028

    247  

2029

    141  

2030

    14  

Thereafter

     

Total future minimum lease payments

    843  

Less: imputed interest

    (81 )
    $ 762  

 

Other information regarding leases includes the following:

 

   

Years ended November 30,

 
   

2025

   

2024

   

2023

 

Cash paid for operating leases

  $ 216     $ 232     $ 193  

Variable lease cost

    104       135       121  

Short-term lease cost

    5       6       5  
    $ 325     $ 373     $ 319  
                         

ROU assets obtained in exchange for lease liabilities

  $     $     $  

Weighted average:

                       

Remaining lease term (years) – operating leases

    3.6       4.6       4.8  

Discount rate – operating leases

    5.6 %     6.7 %     5.9 %

  

Historical Timeline

Fiscal YearFiled
2025Jan 22, 2026Showing above
2024Jan 23, 2025
2023Jan 24, 2024
2022Jan 25, 2023
2021Jan 26, 2022
2020Jan 27, 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.