HSTA 最新10-Q变化

相对上期新增的文字 · 来源:10-Q · 2026-07-20

• Effective December 1, 2017, the Company adopted Accounting Standards Update (“ASU”) 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities.” ASU 2016-01 adds a new Topic, “ASC 321 Investments – Equity Securities” to the FASB Accounting Standards Codi…

• The guidance in ASC 321 allows a measurement exception for those equity investments that do not have a “readily determinable fair value,” as defined therein, and do not qualify to be measured using the practical expedient to estimate fair value at net asset value (NAV) of the investee in accordance …

• The Company had $6,766 interest expense for the six months ended May 31, 2026 and ($4,080) interest expense for the six months ended May 31, 2025. Company also had bad debt expense of ($6,660) in the period ended May 31, 2025.

• Liquidity is the ability of a company to generate funds to support its current and future operations, satisfy its obligations and otherwise operate on an ongoing basis. On May 31,2026, and November 30. 2025, we had cash and cash equivalent balances of $19,141 and $28,871, respectively. These funds a…

相对上期删除的文字 · 来源:10-Q · 2026-04-22

• In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This ASU addresses the classification of certain specific cash flow issues including d…

• Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on our consolidated financial statements upon adoption. We do not discuss recent pronouncements that are not anticipated to have an impact …

• The Company had $3,303 interest expense for the three months ended February 28, 2026 and $1,773 interest expense for the three months ended February 28, 2025.

• The net income/loss for the three months ended and the net loss for the three months ended February 28, 2026 was $3,152 and February 28, 2025, was $(392,295).

• Liquidity is the ability of a company to generate funds to support its current and future operations, satisfy its obligations and otherwise operate on an ongoing basis. On February 28,2026, and November 30. 2025, we had cash and cash equivalent balances of $17,084 and $28,871, respectively. These fu…