Non-controlling interests (NCI) (Tables)

12 Months Ended

Feb. 28, 2025

Schedule of Non-controlling Ownership Interest

Non-controlling interests (“NCI”) represent the portion of net assets in consolidated entities that are not owned by the Company.

		250228		240229			250228		240229			250228		240229			250228		240229			250228			250228		240229
	Liangshan					Yibin					Xide					Taining					Leshan			Total
		250228		240229			250228		240229			250228		240229			250228		240229			250228			250228		240229
NCI ownership interest		33	%	33	%		20	%	20	%		33	%	33	%		28	%	28	%		35	%
NCI balances		-		(852,712	)		-		(14,434	)		(112,686	)	(86,431	)		(105,396	)	(82,676	)		43,871			(174,211	)	(1,036,253	)

Schedule of Statement of Financial Positions

The following table represent the non-controlling ownership interests and non-controlling interest balances reported in stockholder’s equity as of February 28, 2025 and February 29, 2024 respectively.

		250228	240229			250228	240229			250228		240229			250228		240229			250228			250228		240229
	Liangshan				Yibin				Xide					Taining					Leshan			Total
		250228	240229			250228	240229			250228		240229			250228		240229			250228			250228		240229
Non-current assets		-	220,813			-	-			26,870		41,406			69,421		114,451			469,230			565,521		376,670
Current asset		-	102,830			-	1,585			9,538		7,559			29,544		26,748			113,919			153,001		138,722
Current liabilities		-	(564,794	)		-	(54,866	)		(343,901	)	(283,857	)		(132,970	)	(94,538	)		(322,844	)		(799,715	)	(998,055	)
Non-current liabilities		-	0			-	-			-		-			-		-			(56,373	)		(56,373	)	-
Net asset		-	(241,151	)		-	(53,281	)		(307,493	)	(234,892	)		(34,005	)	46,661			203,932			(137,566	)	(482,663	)
Less: Zhuyi capital and additional paid-in capital		-	(2,377,782	)		-	-			-		-			(298,228	)	(298,228	)		(84,753	)		(382,981	)	(2,676,010	)
Less: OCI		-	39,956			-	(10,115	)		(17,338	)	(13,857	)		(23,613	)	(23,375	)		3,087			(37,864	)	(7,391	)
Accumulated Deficits		-	(2,578,977	)		-	(63,396	)		(324,831	)	(248,749	)		(355,846	)	(274,942	)		122,266			(558,411	)	(3,166,064	)
Accumulated Deficits attributable to NCI		-	(851,063	)		-	(12,679	)		(107,194	)	(82,088	)		(99,636	)	(76,983	)		42,791			(164,039	)	(1,022,813	)
Plus: OCI attributable to NCI		-	(1,649	)		-	(1,755	)		(5,492	)	(4,343	)		(5,760	)	(5,693	)		1,080			(10,172	)	(13,440	)
NCI balances		-	(852,712	)		-	(14,434	)		(112,686	)	(86,431	)		(105,396	)	(82,676	)		43,871			(174,211	)	(1,036,253	)

Jingbo Technology, Inc. 10-K