| 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 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
|
|
|
|
1,676,910
|
|
|
Additions
|
|
|
76,054
|
|
|
|
180,970
|
|
|
|
—
|
|
|
|
759,629
|
|
|
|
1,016,653
|
|
|
Disposals
|
|
|
(15,208
|
)
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
(15,208
|
)
|
|
As of February 28, 2022
|
|
|
93,618
|
|
|
|
439,330
|
|
|
|
156,402
|
|
|
|
1,989,005
|
|
|
|
2,678,355
|
|
|
Accumulated depreciation
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
Depreciation for the year
|
|
|
29,050
|
|
|
|
122,774
|
|
|
|
46,921
|
|
|
|
406,679
|
|
|
|
605,424
|
|
|
Disposals
|
|
|
(6,383
|
)
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
(6,383
|
)
|
|
As of February 28, 2022
|
|
|
29,337
|
|
|
|
126,363
|
|
|
|
70,381
|
|
|
|
522,610
|
|
|
|
748,691
|
|
|
Carrying amounts
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As of February 28, 2021
|
|
|
26,102
|
|
|
|
254,771
|
|
|
|
132,942
|
|
|
|
1,113,445
|
|
|
|
1,527,260
|
|
|
As of February 28, 2022
|
|
|
64,281
|
|
|
|
312,967
|
|
|
|
86,021
|
|
|
|
1,466,395
|
|
|
|
1,929,664
|
|
|