Financial Analysis

Note 14 - Commitments and Contingencies From time to time, the Company may be involved in or referenced in legal matters arising in the ordinary course of business. The Company is not aware of any material outstanding claim or litigation against it

CommitmentsAndContingenciesDisclosureTextBlock

Schedule of revenue For the three months ended May 31, 2026 May 31, 2025 (unaudited) (unaudited) Telecommunication Products & Services $ 502,672 $ 8,311,254 Marketplace Platform & Digital Commerce Infrastructure Solutions 11,939 10,938 Advanced Technology & Platform Solutions 135,478 109,241 Data & Analytics Platform Solutions 27,310 $ 650,089 $ 8,458,743 …

DisaggregationOfRevenueTableTextBlock · excerpt; the full note is in the filing

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% . The Company generated a taxable loss for the three months ended May 31, 2026 and 2025. Hong Kong Finger Motion Company Limited, Finger Motion (CN) Limited and Finger Motion Financial Company Limited were incorporated in Hong Kong and Hong Kongs profits tax rate is 16.5% . These companies did not earn any income that was derived in Hong Kong for the three months ended May 31, 2026 and 2025. The Peoples Republic of China (PRC) JiuGe Management, Beijing XunLian, Shanghai TengLian JiuJiu, Shanghai KeShunXiang, Zhejiang ChangXin Communication Equipment Co., Ltd and Shanghai XiaoYi Bin Tong Technology Co., Ltd. were incorporated in the Peoples Republic of China and subject to PRC income tax at 25% . JiuGe Technology was incorporated in the Peoples Republic of China and subject to PRC income tax at 15% as high-tech enterprise. Income tax mainly consists of foreign income tax at statutory rates and the effects of permanent and temporary differences. The Companys effective income tax rates for the three months ended May 31, 2026 and 2025 are as follows: Schedule of effective income tax rate reconciliation For the three months ended May 31, 2026 May 31, 2025 (unaudited) (unaudited) U.S. statutory tax rate 21.0 % 21.0 % PRC profit tax rate …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

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 Companys Condensed Consolidated Balance Sheet and represent the Companys right to use the underlying asset for the lease term. The Companys obligation to make lease payments is included in Lease liability on the Companys 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 Companys 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, 2026. 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, 2026 February 28, 2026 Right-of-use asset (unaudited) Right-of-use asset, net $ 20,428 $ 19,201 Lease liability Current lease liability $ 10,245 $ 10,604 Non-current lease liability Total lease liability $ 10,245 $ 10,604 Remaining lease term and discount rate May 31, 2026 Weighted-average remaining lease term 2 months Weighted-average discount rate 3.68 % Commitments The following table summarizes the future minimum lease payments due under the Companys operating leases as of May 31, 2026: …

LesseeOperatingLeasesTextBlock · excerpt; the full note is in the filing

Recently Issued Accounting Pronouncements (i) Recently adopted accounting pronouncements In December 2023, the FASB issued Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances the transparency and decision usefulness of income tax disclosures. The amendments address more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The ASU also includes certain other amendments to improve the effectiveness of income tax disclosures. The amendments in this ASU are effective for public business entities for annual periods beginning after December 15, 2024 on a prospective basis through retrospective application is permitted. Early adoption is permitted. The Company adopted ASU 2023-09 for the year beginning on March 1, 2025 on a retrospective basis and the adoption does not have a material impact on its disclosures. (ii) Recently issued accounting pronouncements not yet adopted In November 2024, the FASB issued ASU No. 2024-03, Income Statement Reporting Comprehensive Income Expense Disaggregation Disclosures (Subtopic 220-40). This ASU requires disclosure, in the notes to financial statements, of specified information about certain costs and expenses. A reporting entity is required to 1) disclose the amounts of (a) purchases of inventory, (b) employee compensation, (c) depreciation, (d) intangible asse …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

Note 17 Related Party Transactions In the ordinary course of business, the Company engages in transactions with its principal stockholders, affiliates, and executive officers. These transactions are carried out on terms comparable to those that would be obtained in arm-length dealings with unrelated third parties. At May 31, 2026 and February 28, 2026,, the Company engaged in the following transactions with ZhongXin Marine (Zhoushan) Satellite Communications Equipment Co., Ltd., which holds a 30% non-controlling interest in the Companys subsidiary: Schedule of related party transactions May 31, 2026 February 28, 2026 Related party transaction Purchases of two satellite portable stations $ 15,270 Jinhua project - traffic fees $ 8,473 Yantai Wanhua project - satellite equipment $ 20,949 The following balances were outstanding at the end of the reporting periods: Schedule of balances were outstanding May 31, 2026 February 28, 2026 Related party payable ZhongXin Marine (Zhoushan) Satellite Communications Equipment Co., Ltd. $ $ 7,938 May 31, 2026 February 28, 2026 Related party prepayment ZhongXin Marine (Zhoushan) Satellite Communications Equipment Co., Ltd. $ 30,081 $ …

RelatedPartyTransactionsDisclosureTextBlock · excerpt; the full note is in the filing

Note 4 - Revenue We recorded $ 650,089 and $ 8,458,743 in revenue, respectively, for the three months ended May 31, 2026 and 2025. Schedule of revenue For the three months ended May 31, 2026 May 31, 2025 (unaudited) (unaudited) Telecommunication Products & Services $ 502,672 $ 8,311,254 Marketplace Platform & Digital Commerce Infrastructure Solutions 11,939 10,938 Advanced Technology & Platform Solutions 135,478 109,241 Data & Analytics Platform Solutions 27,310 $ 650,089 $ 8,458,743 …

RevenueFromContractWithCustomerTextBlock · excerpt; the full note is in the filing

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 VIEs 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 VIEs economic performance; and (b) the obligation to abso …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing

Note 11 - Common Stock On March 3, 2025, the Company issued 27,500 shares of its common stock at a deemed price of $ 1.86 per share to one entity pursuant to a consulting agreement. On May 15, 2025, the Company issued 312,500 shares of its common stock at a price of $ 1.50 per share to one entity pursuant to the exercise of warrants. On May 23, 2025, the Company issued 100,000 shares of its common stock at a price of $ 1.88 per share to one entity pursuant to the exercise of warrants. On May 28, 2025, the Company issued an aggregate of 940,000 shares of its common stock at a price or deemed price of $ 2.50 per share to 8 individuals due to the closing of a private placement, which resulted in the receipt of $ 950,000 in cash and the settlement of an outstanding liability of $ 1,400,000 . On May 28, 2025, the Company issued 837,243 shares of its common stock at a price of $ 1.50 per share to one entity pursuant to the exercise of warrants. On May 29, 2025, the Company issued 50,000 shares of its common stock at a price of $ 1.88 per share to one entity pursuant to the exercise of warrants. On September 30, 2025, the Company, its indirect wholly owned subsidiary, Shanghai JiuGe Business Management Co., Ltd. ( JiuGe Management ), and Shanghai Jihaohe Information Technology Co., Ltd. ( Shanghai Jihaohe ), entered into an asset purchase agreement (the Asset Purchase Agreement ) pursuant to which the Company caused JiuGe Management to acquire all of the intellectual property (inclu …

StockholdersEquityNoteDisclosureTextBlock · excerpt; the full note is in the filing

Note 18 - Subsequent Events Subsequent to May 31, 2026, the resale registration statement relating to the shares of common stock issuable upon conversion of the senior secured convertible note was declared effective by the SEC. Following effectiveness, the remaining $ 1,000,000 of the aggregate subscription amount was released to the Company. Except for the above, the Company has determined that it does not have any other material subsequent events to disclose in these consolidated financial statements.

SubsequentEventsTextBlock