| Summary of Property, Plant and Equipment |
|
|
|
Office
equipment
|
|
|
Fixtures
and
fittings
|
|
|
Motor
vehicles
|
|
|
Right-of-
use
assets
|
|
|
Total
|
|
|
|
|
US$
|
|
|
US$
|
|
|
US$
|
|
|
US$
|
|
|
US$
|
|
|
Cost
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As of February 28, 2019
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
Additions
|
|
|
3,854
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3,854
|
|
|
As of February 29, 2020
|
|
|
3,854
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3,854
|
|
|
Additions
|
|
|
28,918
|
|
|
|
258,360
|
|
|
|
156,402
|
|
|
|
1,229,376
|
|
|
|
1,673,056
|
|
|
As of February 28, 2021
|
|
|
32,772
|
|
|
|
258,360
|
|
|
|
156,402
|
|
|
|
1,229,376
|
|
|
|
1,680,764
|
|
|
Accumulated depreciation
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As of February 28, 2019
|
|
|
(1,071
|
)
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
(1,071
|
)
|
|
Depreciation for the year
|
|
|
(1,284
|
)
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
(1,284
|
)
|
|
As of February 29, 2020
|
|
|
(2,355
|
)
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
(2,355
|
)
|
|
Depreciation for the year
|
|
|
(4,315
|
)
|
|
|
(3,589
|
)
|
|
|
(23,460
|
)
|
|
|
(115,931
|
)
|
|
|
(147,295
|
)
|
|
As of February 28, 2021
|
|
|
(6,670
|
)
|
|
|
(3,589
|
)
|
|
|
(23,460
|
)
|
|
|
(115,931
|
)
|
|
|
(149,650
|
)
|
|
Carrying amounts
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As of February 29, 2020
|
|
|
1,499
|
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
1,499
|
|
|
As of February 28, 2021
|
|
|
26,102
|
|
|
|
254,771
|
|
|
|
132,942
|
|
|
|
1,113,445
|
|
|
|
1,527,260
|
|
|