Property and Equipment

12 Months Ended

Aug. 31, 2025

Property, Plant and Equipment [Abstract]

NOTE 5 – Property and Equipment

Property and equipment consists of the following:

Schedule of property and equipment
	August 31,
	2025			2024			Increase
Computers, office equipment and software	$	25,525		$	16,051		$	9,474
Equipment		161,866			133,653			28,213
Total property and equipment		187,391			149,704			37,687
Accumulated depreciation		(144,302	)		(136,246	)		8,056
Property and equipment, net	$	43,089		$	13,458		$	29,631

During the year ended August 31, 2025 and 2024, the Company purchased $37,687 and $1,949 of property and equipment, respectively. During the years ended August 31, 2025 and 2024, the Company recognized straight-line depreciation expense of $8,056 and $11,118, respectively.

The Company made deposits for in-process equipment in prior years that totaled $1,292,655 (the “Equipment Deposit”) towards the purchase of manufacturing equipment. In fiscal 2024, the Company decided to pursue other similar equipment. As a result, the Company reclassified the unused portion of the Equipment Deposit ($608,705) to current assets and received the return of those funds during fiscal 2025.

SolarWindow Technologies, Inc. 10-K