SolarWindow (WNDW) 10-K4 Nov 212021 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Aug. 31, 2021	Nov. 02, 2021	Feb. 28, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Aug. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--08-31
Entity File Number	333-127953
Entity Registrant Name	SOLARWINDOW TECHNOLOGIES, INC.
Entity Central Index Key	0001071840
Entity Tax Identification Number	59-3509694
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	9375 E. Shea Blvd.
Entity Address, Address Line Two	Suite 107-B
Entity Address, City or Town	Scottsdale
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85260
City Area Code	(800)
Local Phone Number	213-0689
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 260,299,000
Entity Common Stock, Shares Outstanding		53,198,399

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Current assets
Cash and cash equivalents	$ 7,127,456	$ 14,151,523
Short-term investments	5,000,000
Deferred research and development costs	122,332	574,731
Prepaid expenses and other current assets	68,649	56,147
Total current assets	12,318,437	14,782,401
Operating lease right-of-use asset		42,212
Property and Equipment, net of accumulated depreciation of $110,271 and $93,323, respectively	1,387,342	1,349,495
Security deposit	21,598	2,200
Total assets	13,727,377	16,176,308
Current liabilities
Accounts payable and accrued expenses	55,402	53,428
Related party payables	114,750	113,186
Current maturities of operating lease		24,828
Total current liabilities	170,152	191,442
Non-current operating lease		17,737
Total long-term liabilities		17,737
Total liabilities	170,152	209,179
Stockholders' equity
Preferred stock: $0.10 par value; 1,000,000 shares authorized, no shares issued and outstanding
Common stock: $0.001 par value; 300,000,000 shares authorized, 53,198,399 and 52,959,323 shares issued and outstanding at August 31, 2021 and 2020	53,198	52,959
Additional paid-in capital	81,551,840	76,039,209
Accumulated other comprehensive income (loss)	(14,872)
Retained deficit	(68,032,941)	(60,125,039)
Total stockholders' equity	13,557,225	15,967,129
Total liabilities and stockholders' equity	$ 13,727,377	$ 16,176,308

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Statement of Financial Position [Abstract]
Equipment, net of accumulated depreciation	$ 110,271	$ 93,323
Preferred stock, par value	$ 0.10	$ 0.10
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	53,198,399	52,959,323
Common stock, shares outstanding	53,198,399	52,959,323

CONSOLIDATED STATEMENTS OF OPE

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Income Statement [Abstract]
Revenue
Operating expenses
Selling, general and administrative	6,279,263	5,323,579
Research and development	1,656,634	2,279,884
Total operating expenses	7,935,897	7,603,463
Loss from operations	(7,935,897)	(7,603,463)
Other income (expense)
Interest income	36,770	250,401
Loss on disposal of assets	(8,775)
Total other income (expense)	27,995	250,401
Net loss	$ (7,907,902)	$ (7,353,062)
Basic and Diluted Loss per Common Share	$ (0.15)	$ (0.14)
Weighted average number of common shares outstanding - basic and diluted	53,107,648	52,959,323

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)		12 Months Ended
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)		Aug. 31, 2021	Aug. 31, 2020
Income Statement [Abstract]
Net income (loss)		$ (7,907,902)	$ (7,353,062)
Other comprehensive income (loss):
Foreign currency translation adjustments, net (a)	[1]	(14,872)
Comprehensive income (loss)		$ (7,922,774)	$ (7,353,062)

[1]	Amounts include translation of subsidiary financial statements from South Korean Won to the U.S. dollar.

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDER'S EQUITY - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Aug. 31, 2019	$ 52,959	$ 71,166,300		$ (52,771,977)	$ 18,447,282
Beginning balance, shares at Aug. 31, 2019	52,959,323
Stock based compensation due to common stock purchase options		4,872,909			4,872,909
Net loss				(7,353,062)	(7,353,062)
Ending balance, value at Aug. 31, 2020	$ 52,959	76,039,209		(60,125,039)	15,967,129
Ending balance, shares at Aug. 31, 2020	52,959,323
Exercise of warrants	$ 202	689,270			689,472
Exercise of warrants, Shares	201,600
Exercise of stock options	$ 37	35,363			35,400
Exercise of stock options, Shares	37,476
Stock based compensation due to common stock purchase options		4,787,998			4,787,998
Foreign currency translation adjustments			(14,872)		(14,872)
Net loss				(7,907,902)	(7,907,902)
Ending balance, value at Aug. 31, 2021	$ 53,198	$ 81,551,840	$ (14,872)	$ (68,032,941)	$ 13,557,225
Ending balance, shares at Aug. 31, 2021	53,198,399

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Cash flows from operating activities
Net loss	$ (7,907,902)	$ (7,353,062)
Adjustments to reconcile net loss to net cash flows used in operating activities
Depreciation	27,794	24,465
Stock based compensation expense	4,787,998	4,872,909
Loss on disposal of assets	8,775
Changes in operating assets and liabilities:
Deferred research and development costs	452,399	6,148
Prepaid expenses and other assets	(12,502)	(9,315)
Accounts payable and accrued expenses	1,938	(44,121)
Operating lease assets and liabilities	(353)	266
Related party payable	1,564	55,253
Security deposits	(18,951)
Net cash used in operating activities	(2,659,240)	(2,447,457)
Cash flows used in investing activity
Purchase of short-term investments	(5,000,000)
Capital expenditures	(76,338)	(5,031)
Proceeds from the sale of assets	2,161
Net cash used in investing activity	(5,074,177)	(5,031)
Cash flows from financing activities
Proceeds from the issuance of equity securities	724,872
Net cash from financing activities	724,872
Effect of exchange rate changes on cash and cash equivalents	(15,522)
Net increase (decrease) in cash and cash equivalents	(7,024,067)	(2,452,488)
Cash and cash equivalents at beginning of year	14,151,523	16,604,011
Cash and cash equivalents at end of year	$ 7,127,456	$ 14,151,523

Organization and Liquidity

Organization and Liquidity	12 Months Ended
Organization and Liquidity	Aug. 31, 2021
Accounting Policies [Abstract]
Organization and Liquidity	NOTE 1 – Organization and Liquidity Organization SolarWindow Technologies, Inc. was incorporated in the State of Nevada on May 5, 1998. On August 24, 2020, the Company formed wholly owned SolarWindow Asia (USA) Corp. as the holding company for SolarWindow Asia Co. Ltd., (collectively “ SolarWindow Asia OPV Liquidity The Company has not generated any revenue since inception and has sustained recurring losses and negative cash flows from operations since inception. We expect to incur losses as we continue to develop and further refine and promote our technologies and potential product applications. As of August 31, 2021, the Company had $ 12,127,456 in cash and short-term investments, and an accumulated deficit of $ 68,032,941 . The Company has historically funded its operations through the issuance of convertible notes, the sale of common stock and warrants and exercises of warrants (see Note 4). During fiscal 2021, the Company received proceeds of $ 724,872 from the exercise of 201,600 Series S Warrants resulting I the issuance of 201,600 shares of common stock and $ 35,400 from the exercise of 10,000 stock options. The Company evaluated whether there are any conditions and events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern within one year beyond the filing of this Annual Report on Form 10-K. Based on such evaluation and the Company’s current plans, which are subject to change, management believes that the Company’s existing cash and short-term investments as of August 31, 2021 are sufficient to satisfy its operating cash needs for the year after the filing of this Annual Report on Form 10-K. The Company has experienced and continues to experience negative cash flows from operations, as well as an ongoing requirement for substantial additional capital investment. The Company may determine to raise additional funds through one or more of the following: issuance of additional debt or equity and/or the completion of a licensing or other commercial transaction. As noted above, management believes that the Company’s existing cash and short-term investments as of August 31, 2021 are sufficient to satisfy its operating cash needs for the year after the filing of this Annual Report on Form 10-Q. However, if the Company is unable to maintain sufficient financial resources, its business, financial condition and results of operations will be materially and adversely affected. This could affect future development and business activities and potential future product development and/or other future ventures. There can be no assurance that the Company will be able to obtain the needed financing on acceptable terms or at all. Additionally, equity or convertible debt financings will likely have a dilutive effect on the holdings of the Company’s existing stockholders. Debt financing may involve agreements that include covenants limiting or restricting the Company’s ability to take specific actions, such as incurring additional debt, making capital expenditures or declaring dividends, and may be secured by all or a portion of the Company’s assets.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Aug. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – Summary of Significant Accounting Policies Principles of Consolidation These consolidated financial statements presented are those of SolarWindow Technologies, Inc. and, as of September 2020, its wholly owned subsidiaries, SolarWindow Asia (USA) Corp., and SolarWindow Asia Co. Ltd. All significant intercompany balances and transactions have been eliminated. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the accounting period. The Company considers its accounting policies relating to stock-based compensation to be the most significant accounting policy that involves management estimates and judgments. The Company has made accounting estimates based on the facts and circumstances available as of the reporting date. Actual amounts could differ from these estimates, and such differences could be material. Cash and Highly Liquid Investments Cash includes cash on hand and highly liquid investments with original maturities of three months or less from the date of purchase. The Company had $ 12,127,456 of cash and short-term deposits as of August 31, 2021, including $ 47,076 in domestic bank accounts $ 142,600 11,937,780 held in Canadian bank accounts in excess of Canadian Deposit Insurance Corporation insured limits. Schedule of Cash and Cash Equivalents August 31, 2021 2020 Cash $ 7,127,456 $ 14,151,523 Short-term investment 5,000,000 - $ 12,127,456 $ 14,151,523 Short-term investments The Company determines the balance sheet classification of its investments at the time of purchase and evaluates the classification at each balance sheet date. Money market funds, certificates of deposit, and time deposits with maturities of greater than three months but no more than twelve months are carried at cost, which approximates fair value and are recorded in the consolidated balance sheets in short-term investments. As of August 31, 2021, the short-term investment consists of a fixed-term deposit with a twelve-month maturity at the time of purchase on October 1, 2020. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company utilizes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. During the periods covered by this report, the Company did not have any assets or liabilities that were required to be measured at fair value on a recurring basis or on a non-recurring basis. Fair Value of Financial Instruments The Company’s financial instruments consist of a term-deposit, accounts payable and accrued expenses. The carrying amounts of the Company’s financial instruments approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with Accounting Standards Codification (“ASC”) 718, Stock Based Compensation. ASC 718 requires all stock-based payments to directors, employees and consultants, including grants of stock options, to be recognized in the consolidated statements of operations based on their fair values. The Company uses the Black-Scholes option pricing model (the “ Black-Scholes Model The determination of the fair value of stock-based payment awards utilizing the Black-Scholes option pricing model requires the use of the following assumptions: expected volatility of our common stock, which is based on our own calculated historical rate; expected life of the option award, which we elected to calculate using the simplified method; expected dividend yield, which is 0%, as we have not paid and do not have any plans to pay dividends on our common stock; and the risk-free interest rate, which is based on the U.S. Treasury rate in effect at the time of grant with maturities equal to the stock option award’s expected life. The Company evaluates the assumptions used to value the awards at each grant date and if factors change and different assumptions are utilized, stock-based compensation expense may differ significantly from what has been recorded in the past. If there are any modifications or cancellations of the underlying unvested securities, the Company may be required to accelerate, increase or cancel any remaining unearned stock-based compensation expense. Forfeitures are accounted for as they occur. See “NOTE 4 – Common Stock and Warrants” and “NOTE 5 - Stock Options” for additional information on the Company’s stock-based compensation plans. Leases The Company recognizes their leases with a term of greater than a year on the balance sheet by recording right-of-use assets and lease liabilities. Leases can be classified as either operating leases or finance leases. Operating leases will result in straight-line lease expense, while finance leases will result in front-loaded expense. The Company’s lease consists of an operating lease for office space. The Company does not recognize a lease liability or right-of-use asset on the balance sheet for short-term leases. Instead, the Company recognizes short-term lease payments as an expense on a straight-line basis over the lease term. A short-term lease is defined as a lease that, at the commencement date, has a lease term of 12 months or less and does not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise. Property and Equipment Fixed assets are carried at cost, less accumulated depreciation. Major improvements are capitalized, while repair and maintenance are expensed when incurred. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in that period. Depreciation is computed on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: Estimated useful lives Estimated Useful Lives Computer equipment and software 3 - 5 years Equipment, furniture and fixtures 5 years Patent and Trademark Costs Costs related to filing and pursuing patent applications are recorded as general and administrative expense and expensed as incurred since recoverability of such expenditures is uncertain. Research and Product Development Research and product development costs represent costs incurred to develop the Company’s technology, including salaries and benefits for research and development personnel, allocated overhead and facility occupancy costs, supplies, equipment purchase and repair and other costs. Research and product development costs are expensed when incurred, except for advance payments for future research and development activities which are deferred and recognized as expense as the related services are performed. Income Taxes The Company accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carry-forwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. The Company reports a liability for unrecognized tax benefits resulting from uncertain income tax positions, if any, taken or expected to be taken in an income tax return. Estimated interest and penalties are recorded as a component of interest expense or other expense, respectively. Segment Reporting The Company’s business is considered to be operating in one segment based upon the Company’s organizational structure, the way in which the operations are managed and evaluated, the availability of separate financial results and materiality considerations. Net Income (Loss) Per Share The computation of basic earnings per share (“ EPS Following is the computation of basic and diluted net loss per share for the years ended August 31, 2021 and 2020: Computation of basic and diluted net loss per share Years Ended August 31, 2021 2020 Basic and diluted EPS Computation Numerator: Loss available to common stockholders' $ (7,907,902 ) $ (7,353,062 ) Denominator: Weighted average number of common shares outstanding 53,107,648 52,959,323 Basic and diluted EPS Computation $ (0.15 ) $ (0.14 ) The shares listed below were not included in the computation of diluted losses per share because to do so would be antidilutive for the periods presented: Stock options 6,740,400 7,804,734 Warrants 19,281,917 19,483,517 Total shares not included in the computation of diluted loss per share 26,022,317 27,288,251 Recent accounting pronouncements not yet adopted None. Recently adopted accounting pronouncements In December 2019, FASB issued Accounting Standards Update (ASU) 2019-12, Income Taxes – Simplifying the Accounting for Income Taxes. The guidance removes certain exceptions for recognizing deferred taxes for equity method investments, performing intra period allocation, and calculating income taxes in interim periods. The ASU also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for goodwill and allocating taxes to members of a consolidated group, among others. This guidance is effective for interim and annual reporting periods beginning after December 15, 2020. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The transition requirements are dependent upon each amendment within this update and will be applied either prospectively or retrospectively. The adoption of ASU 2019-12 is not expected to have a material impact on the Company’s consolidated financial position, results of operations, or cash flows. The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable, the Company has not identified any standards that the Company believes merit further discussion. The Company believes that none of the new standards will have a significant impact on the financial statements.

Property and Equipment

Property and Equipment	12 Months Ended
Property and Equipment	Aug. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 3 – Property and Equipment Property and equipment consists of the following: Schedule of Property and Equipment August 31, Increase/ 2021 2020 (decrease) Computers, office equipment and software $ 14,800 $ 23,709 $ (8,909 ) Furniture and fixtures 47,660 12,634 35,026 Equipment 113,820 113,820 - Leasehold improvements 28,678 - 28,678 In-process equipment 1,292,655 1,292,655 - Total property and equipment 1,497,613 1,442,818 54,795 Accumulated depreciation (110,271 ) (93,323 ) (16,948 ) Property and equipment, net $ 1,387,342 $ 1,349,495 $ 37,847 During the years ended August 31, 2021 and 2020, the Company purchased $ 76,338 and $ 5,031 , respectively, of furniture, fixtures, leasehold improvements and equipment. During the years ended August 31, 2021 and 2020, the Company recognized depreciation expense of $ 27,794 and $ 24,465 , respectively. As a result of the closure of the Vestal New York office, during our first fiscal quarter, the Company disposed of office equipment, computers and furniture with an historical cost totaling $21,543 and net book value of $ 10,936 . The Company received $ 2,161 of proceeds from the sale of the assets resulting in a loss of $ 8,775 . During the year ended August 31, 2019, the Company made payments for in-process equipment totaling $1,292,655 towards the purchase of manufacturing equipment with an estimated total cost of $ 1,803,000 . That in-process equipment will provide a significant increase in our ability to develop and showcase prototype products and components at or near “commercial size.” Completion of the equipment continues to be contingent upon management’s determination of the equipment engineering and performance specifications required in order to optimize the equipment for manufacturing of the Company’s initial product. The remaining $510,345 will be paid upon completion of the equipment.

Common Stock and Warrants

Common Stock and Warrants	12 Months Ended
Common Stock and Warrants	Aug. 31, 2021
Equity [Abstract]
Common Stock and Warrants	NOTE 4 – Common Stock and Warrants Common Stock At August 31, 2021, the Company had 300,000,000 authorized shares of common stock with a par value of $ 0.001 per share, and 53,198,399 shares of common stock outstanding. 2006 Long-Term Incentive Plan In 2006 the Company’s Board and stockholders adopted and approved 15,000,000 shares for grant under the 2006 Long-Term Incentive Plan (the “ 2006 Plan 7,040,527 shares reserved for issuance under the 2006 Plan, see “NOTE 5 - Stock Options” for additional information. Warrants Each of the Company’s warrants outstanding entitles the holder to purchase one share of the Company’s common stock for each warrant share held. Other than the Series O Warrants and Series P Warrants, all of the following warrants may be exercised on a cashless basis. A summary of the Company’s warrants outstanding and exercisable as of August 31, 2021 and 2020 is as follows: Warrants outstanding and exercisable Shares of Common Stock Issuable from Weighted Warrants Outstanding as of Average August 31, Exercise Date of Description 2021 2020 Price Issuance Expiration Series M 246,000 246,000 $ 2.34 December 7, 2015 December 31, 2022 Series N 767,000 767,000 $ 3.38 December 31, 2015 December 31, 2022 Series P 213,500 213,500 $ 3.70 March 25, 2016 December 31, 2022 Series R 468,750 468,750 $ 4.00 June 20, 2016 December 31, 2022 Series S-A 300,000 300,000 $ 2.53 July 24, 2017 December 31, 2022 Series S 620,000 821,600 $ 3.42 September 29, 2017 September 29, 2022 Series T 16,666,667 16,666,667 $ 1.70 November 26, 2018 November 26, 2025 Total 19,281,917 19,483,517 During fiscal 2021, 201,600 Series S Warrants were exercised resulting in the issuance of 201,600 shares of common stock and the receipt of $ 689,472 .

Stock Options

Stock Options	12 Months Ended
Stock Options	Aug. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock Options	NOTE 5 - Stock Options The Company measures share-based compensation cost on the grant date, based on the fair value of the award, and recognizes the expense on a straight-line basis over the requisite service period for awards expected to vest. The Company estimated the grant date fair value of stock options using a Black-Scholes valuation model using the following weighted-average assumptions: Assumptions Years Ended August 31, 2021 2020 Expected dividend yield – – Expected stock price volatility 89.44 % 82.94 – 86.23 % Risk-free interest rate 0.19 % 1.40 – 1.69 % Expected term (in years)(simplified method) 4.00 1.87 – 5.75 Exercise price $ 3.42 $ 2.32 - $ 8.00 Weighted-average grant date fair-value $ 2.16 $ 1.15 - $ 1.84 A summary of the Company’s stock option activity for the years ended August 31, 2021 and 2020 and related information follows: Stock option activity Number of Shares Subject to Option Grants Weighted Average Exercise Price ($) Weighted Average Remaining Contractual Term Aggregate Intrinsic Value ($) Outstanding at August 31, 2019 2,777,334 4.31 Grants 5,158,000 4.06 Forfeitures and cancellations (130,600 ) 3.54 Outstanding at August 31, 2020 7,804,734 4.16 Grants 50,000 3.42 Exercises (56,667 ) 4.95 Forfeitures and cancellations (1,057,667 ) 5.30 Outstanding at August 31, 2021 (years) 6,740,400 3.97 4.29 13,275,179 Exercisable at August 31, 2021 (years) 5,980,900 4.02 4.45 11,655,544 The aggregate intrinsic value in the table above represents the total pretax intrinsic value for all “in-the-money” options (i.e. the difference between the Company’s closing stock price on the last trading day of the period covered by this report and the exercise price, multiplied by the number of shares) that would have been received by the option holders had all in-the-money option holders exercised their vested options on August 31, 2021. The intrinsic value of the option changes based upon the fair market value of the Company’s common stock. Since the closing stock price was $ 5.65 on August 30, 2021 and all but 1,500,000 outstanding options have an exercise price below $ 5.65 per share, as of August 31, 2021, there is $ 13,275,179 and $ 11,655,544 of intrinsic value in the Company’s outstanding stock options and vested options, respectively. Year Ended August 31, 2021 Grants 50,000 options to Joseph Sierchio, Director, with an exercise price of $ 3.42 , exercisable on a cashless basis any time prior to the Company’s listing of any of its securities for trading on a national stock exchange, six-year term 6 and vesting at the rate of 12,500 on the date of grant and 12,500 each anniversary thereafter. Exercises 56,667 stock options by three individuals between December 18, 2020 and February 23, 2021, the Company received $ 35,400 and issued 37,476 shares of restricted common stock. Of the 56,667 options exercised, 10,000 were exercised for cash at an exercise price of $3.54 and 46,667 were exercised on a cashless basis resulting in the issuance of 27,476 shares of restricted common stock. Forfeitures and cancellations 1,008,000 were cancelled. In addition, 37,500 unvested options granted to Mr. Conklin on July 5, 2019 were also cancelled. 16,667 options expired and 4,500 options that were previously canceled as a result of an employee reduction in hours were reinstated due to the continuation of that employee’s services. Year Ended August 31, 2020 Grants 2,500,000 options to John Rhee, Director and President and CEO of our Korean subsidiary with an exercise price of $3.66 as to 1,000,000 options, $6.00 as to 800,000 options and $8.00 as to 700,000 options, exercisable on a cashless basis any time prior to the Company’s listing of any of its securities for trading on a national stock exchange, three year term 3 and vesting at the rate of 500,000 on the date of grant, 800,000 on the six month anniversary, 700,000 on the one-year anniversary and 500,000 on the eighteen month anniversary. On July 1, 2020, the Company’s Board granted 2,500,000 options to Jatinder S. Bhogal with an exercise price of $ 2.60 , exercisable on a cashless basis any time prior to the Company’s listing of any of its securities for trading on a national stock exchange, six-year 6 term and immediate vesting as to 1,250,000 options and July 1, 2021 as to 1,250,000 options. On October 9, 2019, the Company granted 153,000 options to an employee with an exercise price of $ 2.32 , vesting at the rate of 1/36 th 3 term. On September 16, 2019, the Board granted 5,000 options to a consultant with an exercise price of $ 3.54 , vesting at the rate of 1/20 th 6 term. Forfeitures and cancellations 130,600 vested options forfeited. Share-based compensation cost Years Ended August 31, Stock compensation expense: 2021 2020 Selling, general and administrative $ 4,138,160 $ 3,788,539 Research and development 649,838 1,084,371 Total $ 4,787,998 $ 4,872,910 As of August 31, 2021, the Company had $ 819,624 of unrecognized compensation cost related to unvested stock options which is expected to be recognized over a period of 3.00 years. The following table summarizes information about stock options outstanding and exercisable at August 31, 2021: Stock options outstanding and exercisable Stock Options Outstanding Stock Options Exercisable Range of Exercise Prices Number of Shares Subject to Outstanding Options Weighted Average Contractual Life (years) Weighted Average Exercise Price ($) Number of Shares Subject To Options Exercise Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) 2.32 153,000 8.11 2.32 93,500 8.11 2.32 2.60 2,500,000 4.84 2.60 2,500,000 4.84 2.60 3.28 7,500 5.21 3.28 7,500 5.21 3.28 3.42 50,000 5.14 3.42 12,500 5.14 3.42 3.46 35,000 4.35 3.46 35,000 4.35 3.46 3.54 1,337,400 6.87 3.54 1,174,900 7.29 3.54 3.66 1,000,000 2.00 3.66 500,000 2.00 3.66 4.87 157,500 6.23 4.87 157,500 6.23 4.87 6.00 800,000 2.00 6.00 800,000 2.00 6.00 8.00 700,000 2.00 8.00 700,000 2.00 8.00 Total 6,740,400 4.29 3.97 5,980,900 4.45 4.02

Lease

Lease	12 Months Ended
Lease	Aug. 31, 2021
Lease
Lease	NOTE 6 – Lease On February 26, 2021, SolarWindow Asia entered into an apartment lease for the purposes of housing foreign personnel. The apartment lease provided for a term of one year beginning March 7, 2021, monthly rent of approximately $950 and a security deposit of approximately $8,700. In September 2020, SolarWindow Asia entered a lease for office space in South Korea. The office lease provided for an initial term of one-year from September 23, 2020 through September 23, 2021, which has been renewed for an additional year, monthly rent of approximately $1,200 and a security deposit of approximately $13,000 The Company’s policy is to record all leases with a term of less than one year as an operating lease with rent expensed recorded on a straight-line basis and to not recognize lease assets or lease liabilities. On May 1, 2019, the Company leased office space in Vestal, New York and entered into a Professional Building Lease Agreement (the “ Lease The Lease has an initial term of three years through May 1, 2022 with monthly rent due of $2,200 for the first two years and $2,266 during year three. On November 30, 2020, the Company terminated the Lease and entered into a lease termination agreement (the “ Termination Agreement 418 of unrecognized interest expense charged to rent expense. As of August 31, 2021, the Company has not entered into any leases other than those described above which have not yet commenced and would entitle the Company to significant rights or create additional obligations. The components of lease expenses are as follows: Components of lease expenses Years Ended August 31, 2021 (a) 2020 Operating lease cost $ 53,513 $ 26,664 (a) Represents three months of rent expense at $2,222 per month, $26,400 lease termination fee, ($418) of unrecognized interest expense and $20,865 related to SolarWindow Asia. Supplemental balance sheet information related to the Lease is as follows: Supplemental balance sheet information related to Lease August 31, 2021 2020 Operating lease right-of-use asset $ - $ 42,212 Current maturities of operating lease $ - $ 24,828 Non-current operating lease - 17,736 Total operating lease liabilities $ - $ 42,564

Transactions with Related Perso

Transactions with Related Persons	12 Months Ended
Transactions with Related Persons	Aug. 31, 2021
Related Party Transactions [Abstract]
Transactions with Related Persons	NOTE 7 - Transactions with Related Persons A related party with respect to the Company is generally defined as any person (i) (and, if a natural person, inclusive of his or her immediate family) that holds 10% or more of the Company’s securities, (ii) that is part of the Company’s management, (iii) that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. On August 7, 2017, the Company appointed Jatinder Bhogal to the Board of Directors. Mr. Bhogal has provided consulting services to the Company through his wholly owned company, Vector Asset Management, Inc. (“VAMI”), pursuant to a Consulting Agreement dated February 1, 2014, as amended on November 11, 2016 and December 1, 2018 (Amendment No. 2)(collectively, the “Prior VAMI Agreements”). On July 1, 2020 the Company and VAMI entered into an Executive Consulting Agreement (the “ECA”), which supersedes the Consulting Agreements and pursuant to which Mr. Bhogal serves as a director of the Company and as its Chairman and Chief Executive Officer. Pursuant to the Consulting Agreements in effect prior to December 1, 2018, VAMI received compensation of $ 5,000 per month. Beginning with Amendment No. 2, VAMI received compensation of $ 18,750 per month and pursuant to the ECA, VAMI receives $ 34,167 per month. VAMI also incurs expenses on behalf of the Company which are reimbursed according to the Company’s expense report policy. In connection with the Prior VAMI Agreements and ECA, the Company recognized cash compensation expense of $ 410,000 and $ 255,833 during the years ended August 31, 2021 and 2020, respectively. During the years ended August 31, 2021 and 2020, VAMI incurred expenses on behalf of the Company totaling $ 50,000 and $ 14,158 , respectively. As of August 31, 2021, the Company recognized a related party payable to VAMI of $ 84,167 . From time-to–time, Talia Jevan Properties, Inc., a British Columbia corporation wholly-owned by our majority shareholder and former Chairman, Harmel S. Rayat would make interest-free operating advances to the Company. Advances received totaled $ 0 and $ 210,415 during the years ended August 31, 2021 and 2020, respectively. The Company repaid Talia Jevan Properties $ 53,251 and $ 165,000 during the years ended August 31, 2021 and 2020, respectively. As of August 31, 2021, there were no Joseph Sierchio, one of the Company’s directors, has maintained his role as the Company’s General Counsel since its inception as Principal of the law firm of Sierchio & Partners, LLP, and then as a Partner with Satterlee Stephens LLP and beginning in August 2020, as Principal of Sierchio Law, LLP pursuant to an engagement letter which provides for an annual fee of $175,000 in exchange for general counsel services. Mr. Sierchio resigned from the Board effective October 22, 2018, and was reappointed on October 1, 2020. Fees for legal services billed by Sierchio Law, LLP from October 1, 2020 through August 31, 2021, totaled $ 160,417 . As of August 31, 2021, the Company recognized a related party payable to Sierchio Law, LLP of $ 14,583 . All related party transactions are recorded at the exchange amount established and agreed to between related parties and are in the normal course of business.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Aug. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 8 – Income Taxes Recent Tax Legislation Coronavirus Aid, Relief and Economic Security Act On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) was enacted and signed into law in response to the market volatility and instability resulting from the COVID-19 pandemic. It includes a significant number of tax provisions and lifts certain deduction limitations originally imposed by the Tax Cuts and Jobs Act of 2017 (the 2017 Act). The changes are mainly related to: (1) the business interest expense disallowance rules for 2019 and 2020; (2) net operating loss rules; (3) charitable contribution limitations; (4) employee retention credit; and (5) the realization of corporate alternative minimum tax credits. The Company does not anticipate the application of the CARES Act provisions to materially impact the overall Consolidated Financial Statements. Provision for Income Taxes The components of loss before income taxes follows: Schedule of loss before income taxes Years Ended August 31, 2021 2020 United States $ (7,317,016 ) $ (7,353,062 ) Foreign (590,886 ) - Loss before income taxes $ (7,907,902 ) $ (7,353,062 ) Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets at August 31, 2021 and 2020 are as follows: Schedule of Deferred Tax Assets and Liabilities 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 7,183,162 $ 6,598,870 Capitalized research and development 1,020,152 787,585 Depreciation - 1,762 Stock based compensation 2,325,267 2,570,771 Gross deferred tax assets 10,528,507 9,958,988 Less: valuation allowance (10,526,590 ) (9,958,988 ) Total deferred tax assets $ 1,917 $ - Deferred tax liabilities Depreciation $ (1,917 ) $ - Gross deferred tax liabilities (1,917 ) - Net deferred taxes $ - $ - The net increase in the valuation allowance for deferred tax assets was $ 567,602 and $ 467,224 during the year ended August 31, 2021 and 2020, respectively. The Company evaluates its valuation allowance requirements on an annual basis based on projected future operations. When circumstances change and this causes a change in management’s judgment about the realizability of deferred tax assets, the impact of the change on the valuation allowance is reflected in current operations. For federal income tax purposes, the Company has U.S. federal net operating loss carry forwards at August 31, 2021 available to offset future federal taxable income, if any, of $ 33,501,744 which will begin to expire in 2021. These carryforwards may be subject to an annual limitation under Section 382 and 383 of the Internal Revenue Code of 1986, and similar state provisions if the Company experienced one or more ownership changes which would limit the amount of NOL and tax credit carryforwards that can be utilized to offset future taxable income and tax, respectively. In general, an ownership change, as defined by Section 382 and 383, results from transactions increasing ownership of certain stockholders or public groups in the stock of the corporation by more than 50 percentage points over a three-year period. The Company also has foreign net operating losses of $590,886 as of August 31, 2021, which will begin to expire in 2035. The effects of state income taxes were insignificant for the years ended August 31, 2021 and 2020. The following is a reconciliation between expected income tax benefit and actual, using the applicable statutory income tax rate of 21% for the year ended August 31, 2021 and 2020: Schedule of Effective Income Tax Rate Reconciliation 2021 2020 Income tax benefit at statutory rate $ 1,660,659 $ 1,544,143 Foreign rate differential 23,635 - Permanent differences 115,928 240,231 Research and development credit - (599,646 ) Other (16,531 ) - Change in valuation allowance (1,783,691 ) (1,184,728 ) Total $ - $ - The fiscal years 2019 through 2021 remain open to examination by federal authorities and other jurisdictions in which the Company operates. The Company does no t have any uncertain tax positions at August 31, 2021 and 2020 that would affect its effective tax rate. The Company does not anticipate a significant change in the amount of unrecognized tax benefits over the next twelve months. Because the Company is in a loss carryforward position, the Company is generally subject to US federal and state income tax examinations by tax authorities for all years for which a loss carryforward is available. If and when applicable, the Company will recognize interest and penalties as part of income tax expense.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Aug. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 9 – Commitments and Contingencies In September 2020, and February 2021, SolarWindow Asia entered into leases for office space and an apartment in South Korea. See “Note 6 - Leases” for additional information. During 2019, the Company made payments totaling $1,292,655 towards the purchase of manufacturing equipment with an estimated total cost of $ 1,803,000 . The remaining $510,345 will be paid upon completion of the equipment which date is currently unknown. COVID- 19 “ CARES ) Act On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the “COVID-19 outbreak”) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic may have on the Company’s financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2021. The pandemic may adversely affect our operations, our employees and our employee productivity. It may also impact the ability of our subcontractors, partners, and suppliers to operate and fulfill their contractual obligations, and result in an increase in costs, delays or disruptions in performance. Our employees are working remotely and using various technologies to perform their functions. In reaction to the spread of COVID-19 in the United States, many businesses have instituted social distancing policies, including the closure of offices and worksites and deferring planned business activity. The disruption and volatility in the global and domestic capital markets may increase the cost of capital and limit our ability to access capital. Both the health and economic aspects of the COVID-19 virus are highly fluid and the future course of each is uncertain. For these reasons and other reasons that may come to light if the coronavirus pandemic and associated protective or preventative measures expand, we may experience a material adverse effect on our business operations, revenues and financial condition; however, its ultimate impact is highly uncertain and subject to change. On March 27, 2020, then President Trump signed into law the CARES Act. The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations, increased limitations on qualified charitable contributions, and technical corrections to tax depreciation methods for qualified improvement property. The CARES Act also appropriated funds for the SBA Paycheck Protection Program loans that are forgivable in certain situations to promote continued employment, as well as Economic Injury Disaster Loans to provide liquidity to small businesses harmed by COVID- 19.

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Aug. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	NOTE 10 – Subsequent Events Management has reviewed material events subsequent of the period ended August 31, 2021 and through the date of filing of financial statements in accordance with FASB ASC 855 “Subsequent Events”. In managements opinion, no material subsequent events have occurred as of the date of this annual report.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Aug. 31, 2021
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation These consolidated financial statements presented are those of SolarWindow Technologies, Inc. and, as of September 2020, its wholly owned subsidiaries, SolarWindow Asia (USA) Corp., and SolarWindow Asia Co. Ltd. All significant intercompany balances and transactions have been eliminated.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the accounting period. The Company considers its accounting policies relating to stock-based compensation to be the most significant accounting policy that involves management estimates and judgments. The Company has made accounting estimates based on the facts and circumstances available as of the reporting date. Actual amounts could differ from these estimates, and such differences could be material.
Cash and Highly Liquid Investments	Cash and Highly Liquid Investments Cash includes cash on hand and highly liquid investments with original maturities of three months or less from the date of purchase. The Company had $ 12,127,456 of cash and short-term deposits as of August 31, 2021, including $ 47,076 in domestic bank accounts $ 142,600 11,937,780 held in Canadian bank accounts in excess of Canadian Deposit Insurance Corporation insured limits. Schedule of Cash and Cash Equivalents August 31, 2021 2020 Cash $ 7,127,456 $ 14,151,523 Short-term investment 5,000,000 - $ 12,127,456 $ 14,151,523
Short-term investments	Short-term investments The Company determines the balance sheet classification of its investments at the time of purchase and evaluates the classification at each balance sheet date. Money market funds, certificates of deposit, and time deposits with maturities of greater than three months but no more than twelve months are carried at cost, which approximates fair value and are recorded in the consolidated balance sheets in short-term investments. As of August 31, 2021, the short-term investment consists of a fixed-term deposit with a twelve-month maturity at the time of purchase on October 1, 2020.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company utilizes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. During the periods covered by this report, the Company did not have any assets or liabilities that were required to be measured at fair value on a recurring basis or on a non-recurring basis.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments consist of a term-deposit, accounts payable and accrued expenses. The carrying amounts of the Company’s financial instruments approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect those estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation in accordance with Accounting Standards Codification (“ASC”) 718, Stock Based Compensation. ASC 718 requires all stock-based payments to directors, employees and consultants, including grants of stock options, to be recognized in the consolidated statements of operations based on their fair values. The Company uses the Black-Scholes option pricing model (the “ Black-Scholes Model The determination of the fair value of stock-based payment awards utilizing the Black-Scholes option pricing model requires the use of the following assumptions: expected volatility of our common stock, which is based on our own calculated historical rate; expected life of the option award, which we elected to calculate using the simplified method; expected dividend yield, which is 0%, as we have not paid and do not have any plans to pay dividends on our common stock; and the risk-free interest rate, which is based on the U.S. Treasury rate in effect at the time of grant with maturities equal to the stock option award’s expected life. The Company evaluates the assumptions used to value the awards at each grant date and if factors change and different assumptions are utilized, stock-based compensation expense may differ significantly from what has been recorded in the past. If there are any modifications or cancellations of the underlying unvested securities, the Company may be required to accelerate, increase or cancel any remaining unearned stock-based compensation expense. Forfeitures are accounted for as they occur. See “NOTE 4 – Common Stock and Warrants” and “NOTE 5 - Stock Options” for additional information on the Company’s stock-based compensation plans.
Leases	Leases The Company recognizes their leases with a term of greater than a year on the balance sheet by recording right-of-use assets and lease liabilities. Leases can be classified as either operating leases or finance leases. Operating leases will result in straight-line lease expense, while finance leases will result in front-loaded expense. The Company’s lease consists of an operating lease for office space. The Company does not recognize a lease liability or right-of-use asset on the balance sheet for short-term leases. Instead, the Company recognizes short-term lease payments as an expense on a straight-line basis over the lease term. A short-term lease is defined as a lease that, at the commencement date, has a lease term of 12 months or less and does not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise.
Property and Equipment	Property and Equipment Fixed assets are carried at cost, less accumulated depreciation. Major improvements are capitalized, while repair and maintenance are expensed when incurred. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in that period. Depreciation is computed on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: Estimated useful lives Estimated Useful Lives Computer equipment and software 3 - 5 years Equipment, furniture and fixtures 5 years
Patent and Trademark Costs	Patent and Trademark Costs Costs related to filing and pursuing patent applications are recorded as general and administrative expense and expensed as incurred since recoverability of such expenditures is uncertain.
Research and Product Development	Research and Product Development Research and product development costs represent costs incurred to develop the Company’s technology, including salaries and benefits for research and development personnel, allocated overhead and facility occupancy costs, supplies, equipment purchase and repair and other costs. Research and product development costs are expensed when incurred, except for advance payments for future research and development activities which are deferred and recognized as expense as the related services are performed.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carry-forwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. The Company reports a liability for unrecognized tax benefits resulting from uncertain income tax positions, if any, taken or expected to be taken in an income tax return. Estimated interest and penalties are recorded as a component of interest expense or other expense, respectively.
Segment Reporting	Segment Reporting The Company’s business is considered to be operating in one segment based upon the Company’s organizational structure, the way in which the operations are managed and evaluated, the availability of separate financial results and materiality considerations.
Net Income (Loss) Per Share	Net Income (Loss) Per Share The computation of basic earnings per share (“ EPS Following is the computation of basic and diluted net loss per share for the years ended August 31, 2021 and 2020: Computation of basic and diluted net loss per share Years Ended August 31, 2021 2020 Basic and diluted EPS Computation Numerator: Loss available to common stockholders' $ (7,907,902 ) $ (7,353,062 ) Denominator: Weighted average number of common shares outstanding 53,107,648 52,959,323 Basic and diluted EPS Computation $ (0.15 ) $ (0.14 ) The shares listed below were not included in the computation of diluted losses per share because to do so would be antidilutive for the periods presented: Stock options 6,740,400 7,804,734 Warrants 19,281,917 19,483,517 Total shares not included in the computation of diluted loss per share 26,022,317 27,288,251
Recent accounting pronouncements not yet adopted	Recent accounting pronouncements not yet adopted None.
Recently adopted accounting pronouncements	Recently adopted accounting pronouncements In December 2019, FASB issued Accounting Standards Update (ASU) 2019-12, Income Taxes – Simplifying the Accounting for Income Taxes. The guidance removes certain exceptions for recognizing deferred taxes for equity method investments, performing intra period allocation, and calculating income taxes in interim periods. The ASU also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for goodwill and allocating taxes to members of a consolidated group, among others. This guidance is effective for interim and annual reporting periods beginning after December 15, 2020. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The transition requirements are dependent upon each amendment within this update and will be applied either prospectively or retrospectively. The adoption of ASU 2019-12 is not expected to have a material impact on the Company’s consolidated financial position, results of operations, or cash flows. The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable, the Company has not identified any standards that the Company believes merit further discussion. The Company believes that none of the new standards will have a significant impact on the financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Aug. 31, 2021
Accounting Policies [Abstract]
Schedule of Cash and Cash Equivalents	Schedule of Cash and Cash Equivalents August 31, 2021 2020 Cash $ 7,127,456 $ 14,151,523 Short-term investment 5,000,000 - $ 12,127,456 $ 14,151,523
Estimated useful lives	Estimated useful lives Estimated Useful Lives Computer equipment and software 3 - 5 years Equipment, furniture and fixtures 5 years
Computation of basic and diluted net loss per share	Computation of basic and diluted net loss per share Years Ended August 31, 2021 2020 Basic and diluted EPS Computation Numerator: Loss available to common stockholders' $ (7,907,902 ) $ (7,353,062 ) Denominator: Weighted average number of common shares outstanding 53,107,648 52,959,323 Basic and diluted EPS Computation $ (0.15 ) $ (0.14 ) The shares listed below were not included in the computation of diluted losses per share because to do so would be antidilutive for the periods presented: Stock options 6,740,400 7,804,734 Warrants 19,281,917 19,483,517 Total shares not included in the computation of diluted loss per share 26,022,317 27,288,251

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
Property and Equipment (Tables)	Aug. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Schedule of Property and Equipment August 31, Increase/ 2021 2020 (decrease) Computers, office equipment and software $ 14,800 $ 23,709 $ (8,909 ) Furniture and fixtures 47,660 12,634 35,026 Equipment 113,820 113,820 - Leasehold improvements 28,678 - 28,678 In-process equipment 1,292,655 1,292,655 - Total property and equipment 1,497,613 1,442,818 54,795 Accumulated depreciation (110,271 ) (93,323 ) (16,948 ) Property and equipment, net $ 1,387,342 $ 1,349,495 $ 37,847

Common Stock and Warrants (Tabl

Common Stock and Warrants (Tables)	12 Months Ended
Common Stock and Warrants (Tables)	Aug. 31, 2021
Equity [Abstract]
Warrants outstanding and exercisable	Warrants outstanding and exercisable Shares of Common Stock Issuable from Weighted Warrants Outstanding as of Average August 31, Exercise Date of Description 2021 2020 Price Issuance Expiration Series M 246,000 246,000 $ 2.34 December 7, 2015 December 31, 2022 Series N 767,000 767,000 $ 3.38 December 31, 2015 December 31, 2022 Series P 213,500 213,500 $ 3.70 March 25, 2016 December 31, 2022 Series R 468,750 468,750 $ 4.00 June 20, 2016 December 31, 2022 Series S-A 300,000 300,000 $ 2.53 July 24, 2017 December 31, 2022 Series S 620,000 821,600 $ 3.42 September 29, 2017 September 29, 2022 Series T 16,666,667 16,666,667 $ 1.70 November 26, 2018 November 26, 2025 Total 19,281,917 19,483,517

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
Stock Options (Tables)	Aug. 31, 2021
Share-based Payment Arrangement [Abstract]
Assumptions	Assumptions Years Ended August 31, 2021 2020 Expected dividend yield – – Expected stock price volatility 89.44 % 82.94 – 86.23 % Risk-free interest rate 0.19 % 1.40 – 1.69 % Expected term (in years)(simplified method) 4.00 1.87 – 5.75 Exercise price $ 3.42 $ 2.32 - $ 8.00 Weighted-average grant date fair-value $ 2.16 $ 1.15 - $ 1.84
Stock option activity	Stock option activity Number of Shares Subject to Option Grants Weighted Average Exercise Price ($) Weighted Average Remaining Contractual Term Aggregate Intrinsic Value ($) Outstanding at August 31, 2019 2,777,334 4.31 Grants 5,158,000 4.06 Forfeitures and cancellations (130,600 ) 3.54 Outstanding at August 31, 2020 7,804,734 4.16 Grants 50,000 3.42 Exercises (56,667 ) 4.95 Forfeitures and cancellations (1,057,667 ) 5.30 Outstanding at August 31, 2021 (years) 6,740,400 3.97 4.29 13,275,179 Exercisable at August 31, 2021 (years) 5,980,900 4.02 4.45 11,655,544
Share-based compensation cost	Share-based compensation cost Years Ended August 31, Stock compensation expense: 2021 2020 Selling, general and administrative $ 4,138,160 $ 3,788,539 Research and development 649,838 1,084,371 Total $ 4,787,998 $ 4,872,910
Stock options outstanding and exercisable	Stock options outstanding and exercisable Stock Options Outstanding Stock Options Exercisable Range of Exercise Prices Number of Shares Subject to Outstanding Options Weighted Average Contractual Life (years) Weighted Average Exercise Price ($) Number of Shares Subject To Options Exercise Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price ($) 2.32 153,000 8.11 2.32 93,500 8.11 2.32 2.60 2,500,000 4.84 2.60 2,500,000 4.84 2.60 3.28 7,500 5.21 3.28 7,500 5.21 3.28 3.42 50,000 5.14 3.42 12,500 5.14 3.42 3.46 35,000 4.35 3.46 35,000 4.35 3.46 3.54 1,337,400 6.87 3.54 1,174,900 7.29 3.54 3.66 1,000,000 2.00 3.66 500,000 2.00 3.66 4.87 157,500 6.23 4.87 157,500 6.23 4.87 6.00 800,000 2.00 6.00 800,000 2.00 6.00 8.00 700,000 2.00 8.00 700,000 2.00 8.00 Total 6,740,400 4.29 3.97 5,980,900 4.45 4.02

Lease (Tables)

Lease (Tables)	12 Months Ended
Lease (Tables)	Aug. 31, 2021
Lease
Components of lease expenses	Components of lease expenses Years Ended August 31, 2021 (a) 2020 Operating lease cost $ 53,513 $ 26,664
Supplemental balance sheet information related to Lease	Supplemental balance sheet information related to Lease August 31, 2021 2020 Operating lease right-of-use asset $ - $ 42,212 Current maturities of operating lease $ - $ 24,828 Non-current operating lease - 17,736 Total operating lease liabilities $ - $ 42,564

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Aug. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of loss before income taxes	Schedule of loss before income taxes Years Ended August 31, 2021 2020 United States $ (7,317,016 ) $ (7,353,062 ) Foreign (590,886 ) - Loss before income taxes $ (7,907,902 ) $ (7,353,062 )
Schedule of Deferred Tax Assets and Liabilities	Schedule of Deferred Tax Assets and Liabilities 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 7,183,162 $ 6,598,870 Capitalized research and development 1,020,152 787,585 Depreciation - 1,762 Stock based compensation 2,325,267 2,570,771 Gross deferred tax assets 10,528,507 9,958,988 Less: valuation allowance (10,526,590 ) (9,958,988 ) Total deferred tax assets $ 1,917 $ - Deferred tax liabilities Depreciation $ (1,917 ) $ - Gross deferred tax liabilities (1,917 ) - Net deferred taxes $ - $ -
Schedule of Effective Income Tax Rate Reconciliation	Schedule of Effective Income Tax Rate Reconciliation 2021 2020 Income tax benefit at statutory rate $ 1,660,659 $ 1,544,143 Foreign rate differential 23,635 - Permanent differences 115,928 240,231 Research and development credit - (599,646 ) Other (16,531 ) - Change in valuation allowance (1,783,691 ) (1,184,728 ) Total $ - $ -

Organization and Liquidity (Det

Organization and Liquidity (Details Narrative) - USD ($)	12 Months Ended
Organization and Liquidity (Details Narrative) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Offsetting Assets [Line Items]
Cash and cash equivalents and short term investments on hand	$ 12,127,456	$ 14,151,523
Accumulated deficit	68,032,941	60,125,039
Proceeds from warrant exercises	$ 724,872
Number of warrants issued	201,600
Number of common stock issued	201,600
Proceeds from Issuance of Common Stock	$ 724,872
Stock options exercised	10,000
Equity Option [Member]
Offsetting Assets [Line Items]
Proceeds from Issuance of Common Stock	$ 35,400

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Accounting Policies [Abstract]
Cash and cash equivalents	$ 7,127,456	$ 14,151,523	$ 16,604,011
Short-term investment	5,000,000
Cash and cash equivalents	$ 12,127,456	$ 14,151,523

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1)	12 Months Ended
Summary of Significant Accounting Policies (Details 1)	Aug. 31, 2021
Office Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Office Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2) - USD ($)	12 Months Ended
	Aug. 31, 2021	Aug. 31, 2020
Numerator:
Loss available to common stockholders'	$ (7,907,902)	$ (7,353,062)
Denominator:
Weighted average number of common shares outstanding	53,107,648	52,959,323
Basic and diluted EPS Computation	$ (0.15)	$ (0.14)
Stock options	6,740,400	7,804,734
Warrants	19,281,917	19,483,517
Total shares not included in the computation of diluted loss per share	26,022,317	27,288,251

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details Narrative)	Aug. 31, 2021USD ($)
Accounting Policies [Abstract]
Cash Equivalents, at Carrying Value	$ 12,127,456
Domestic bank accounts	47,076
Korean subsidiary bank account	142,600
Cash, FDIC Insured Amount	$ 11,937,780

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
Property and Equipment (Details) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Property, Plant and Equipment [Line Items]
Total Property and Equipment	$ 1,497,613	$ 1,442,818
Increase / (decrease) in plant property and equipment gross	54,795
Accumulated depreciation	(110,271)	(93,323)
Increase / (decrease) in Accumulated depreciation	(16,948)
Property and Equipment,Net	1,387,342	1,349,495
Increase / (decrease) In Plant Property And Equipment Net	37,847
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total Property and Equipment	14,800	23,709
Increase / (decrease) in plant property and equipment gross	(8,909)
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total Property and Equipment	47,660	12,634
Increase / (decrease) in plant property and equipment gross	35,026
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total Property and Equipment	113,820	113,820
Increase / (decrease) in plant property and equipment gross
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total Property and Equipment	28,678
Increase / (decrease) in plant property and equipment gross	28,678
In Process Equipment [Member]
Property, Plant and Equipment [Line Items]
Total Property and Equipment	1,292,655	$ 1,292,655
Increase / (decrease) in plant property and equipment gross

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
Property and Equipment (Details Narrative) - USD ($)	Nov. 30, 2020	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Property, Plant and Equipment [Line Items]
Depreciation expense		$ 27,794	$ 24,465
Proceeds from sale of assets		2,161
Loss on Disposition of Assets		$ (8,775)
Estimated cost				$ 1,803,000
Cost of equipment description		The remaining $510,345 will be paid upon completion of the equipment.
Vestal New York [Member]
Property, Plant and Equipment [Line Items]
Disposal of Fixd Assets	$ 10,936
Proceeds from sale of assets	2,161
Loss on Disposition of Assets	$ 8,775
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Purchase of equipment		$ 76,338	$ 5,031

Common Stock and Warrants (Deta

Common Stock and Warrants (Details) - $ / shares	12 Months Ended
Common Stock and Warrants (Details) - $ / shares	Aug. 31, 2021	Aug. 31, 2020
Class of Stock [Line Items]
Shares of Common Stock Issuable from Warrants	19,281,917	19,483,517
Series M warrants [Member]
Class of Stock [Line Items]
Shares of Common Stock Issuable from Warrants	246,000	246,000
Weighted Average Exercise Price	$ 2.34
Investment warrants issuance date	Dec. 7, 2015
Expiration	Dec. 31, 2022
Series N warrants [Member]
Class of Stock [Line Items]
Shares of Common Stock Issuable from Warrants	767,000	767,000
Weighted Average Exercise Price	$ 3.38
Investment warrants issuance date	Dec. 31, 2015
Expiration	Dec. 31, 2022
Series P warrants [Member]
Class of Stock [Line Items]
Shares of Common Stock Issuable from Warrants	213,500	213,500
Weighted Average Exercise Price	$ 3.70
Investment warrants issuance date	Mar. 25, 2016
Expiration	Dec. 31, 2022
Series R warrants [Member]
Class of Stock [Line Items]
Shares of Common Stock Issuable from Warrants	468,750	468,750
Weighted Average Exercise Price	$ 4
Investment warrants issuance date	Jun. 20, 2016
Expiration	Dec. 31, 2022
Series S-A warrants [Member]
Class of Stock [Line Items]
Shares of Common Stock Issuable from Warrants	300,000	300,000
Weighted Average Exercise Price	$ 2.53
Investment warrants issuance date	Jul. 24, 2017
Expiration	Dec. 31, 2022
Series S warrants [Member]
Class of Stock [Line Items]
Shares of Common Stock Issuable from Warrants	620,000	821,600
Weighted Average Exercise Price	$ 3.42
Investment warrants issuance date	Sep. 29, 2017
Expiration	Sep. 29, 2022
Series T warrants [Member]
Class of Stock [Line Items]
Shares of Common Stock Issuable from Warrants	16,666,667	16,666,667
Weighted Average Exercise Price	$ 1.70
Investment warrants issuance date	Nov. 26, 2018
Expiration	Nov. 26, 2025

Common Stock and Warrants (De_2

Common Stock and Warrants (Details Narrative) - USD ($)	12 Months Ended
Common Stock and Warrants (Details Narrative) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Class of Stock [Line Items]
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Outstanding	53,198,399	52,959,323
Proceeds from Warrant Exercises	$ 724,872
Series S warrants [Member]
Class of Stock [Line Items]
Number of warrants exercised	201,600
Proceeds from Warrant Exercises	$ 689,472
2006 Incentive Stock Option Plan [Member] \| October 10, 2006 [Member]
Class of Stock [Line Items]
Stock options approved for grant	15,000,000
Reserved for issuance under long term incentive plan	7,040,527

Stock Options (Details)

Stock Options (Details) - USD ($)	12 Months Ended
Stock Options (Details) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield
Expected stock price volatility	89.44%
Risk-free interest rate	0.19%
Expected term (in years)(simplified method)	4 years
Exercise price	$ 3.42
Weighted-average grant date fair-value	$ 2.16
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected stock price volatility		82.94%
Risk-free interest rate		1.40%
Expected term (in years)(simplified method)		1 year 10 months 13 days
Exercise price		$ 2.32
Weighted-average grant date fair-value		$ 1.15
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected stock price volatility		86.23%
Risk-free interest rate		1.69%
Expected term (in years)(simplified method)		5 years 9 months
Exercise price		$ 8
Weighted-average grant date fair-value		$ 1.84

Stock Options (Details 1)

Stock Options (Details 1) - USD ($)	12 Months Ended
Stock Options (Details 1) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Offsetting Assets [Line Items]
Grants	$ 3.42
Exercises	$ 5.65
Equity Option [Member]
Offsetting Assets [Line Items]
Outstanding Beginning	7,804,734	2,777,334
Weighted-average exercise price Beginning	$ 4.16	$ 4.31
Grants	50,000	5,158,000
Grants	$ 3.42	$ 4.06
Forfeitures and cancellations	(1,057,667)	(130,600)
Forfeitures and cancellations	$ 5.30	$ 3.54
Exercises	(56,667)
Exercises	$ 4.95
Outstanding Ending	6,740,400	7,804,734
Weighted-average exercise price Ending	$ 3.97	$ 4.16
Outstanding Ending	4 years 3 months 14 days
Outstanding Ending	$ 13,275,179
Exercisable Ending	5,980,900
Exercisable Ending	$ 4.02
Exercisable Ending	4 years 5 months 12 days
Exercisable Ending	$ 11,655,544

Stock Options (Details 2)

Stock Options (Details 2) - USD ($)	12 Months Ended
Stock Options (Details 2) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Stock compensation expense:
Selling, general and administrative	$ 4,138,160	$ 3,788,539
Research and development	649,838	1,084,371
Total	$ 4,787,998	$ 4,872,910

Stock Options (Details 3)

Stock Options (Details 3) - $ / shares	12 Months Ended
Stock Options (Details 3) - $ / shares	Aug. 31, 2021	Aug. 31, 2020	Aug. 31, 2019
Equity Option [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Shares Subject to Outstanding Options	6,740,400	7,804,734	2,777,334
Weighted average contractural life (years)	4 years 3 months 14 days
Weighted-average exercise price	$ 3.97	$ 4.16	$ 4.31
Number of Shares Subject to options exercisable	5,980,900
Weighted average contractural life (years) of options exercisable	4 years 5 months 12 days
Weighted-average exercise price of options exercisable	$ 4.02
$2.32 Per Share [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Shares Subject to Outstanding Options	153,000
Weighted average contractural life (years)	8 years 1 month 9 days
Weighted-average exercise price	$ 2.32
Number of Shares Subject to options exercisable	93,500
Weighted average contractural life (years) of options exercisable	8 years 1 month 9 days
Weighted-average exercise price of options exercisable	$ 2.32
$2.60 Per Share [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Shares Subject to Outstanding Options	2,500,000
Weighted average contractural life (years)	4 years 10 months 2 days
Weighted-average exercise price	$ 2.60
Number of Shares Subject to options exercisable	2,500,000
Weighted average contractural life (years) of options exercisable	4 years 10 months 2 days
Weighted-average exercise price of options exercisable	$ 2.60
$3.28 Per Share [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Shares Subject to Outstanding Options	7,500
Weighted average contractural life (years)	5 years 2 months 15 days
Weighted-average exercise price	$ 3.28
Number of Shares Subject to options exercisable	7,500
Weighted average contractural life (years) of options exercisable	5 years 2 months 15 days
Weighted-average exercise price of options exercisable	$ 3.28
$3.42 Per Share [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Shares Subject to Outstanding Options	50,000
Weighted average contractural life (years)	5 years 1 month 20 days
Weighted-average exercise price	$ 3.42
Number of Shares Subject to options exercisable	12,500
Weighted average contractural life (years) of options exercisable	5 years 1 month 20 days
Weighted-average exercise price of options exercisable	$ 3.42
$3.46 Per Share [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Shares Subject to Outstanding Options	35,000
Weighted average contractural life (years)	4 years 4 months 6 days
Weighted-average exercise price	$ 3.46
Number of Shares Subject to options exercisable	35,000
Weighted average contractural life (years) of options exercisable	4 years 4 months 6 days
Weighted-average exercise price of options exercisable	$ 3.46
$3.54 Per Share [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Shares Subject to Outstanding Options	1,337,400
Weighted average contractural life (years)	6 years 10 months 13 days
Weighted-average exercise price	$ 3.54
Number of Shares Subject to options exercisable	1,174,900
Weighted average contractural life (years) of options exercisable	7 years 3 months 14 days
Weighted-average exercise price of options exercisable	$ 3.54
$3.66 Per Share [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Shares Subject to Outstanding Options	1,000,000
Weighted average contractural life (years)	2 years
Weighted-average exercise price	$ 3.66
Number of Shares Subject to options exercisable	500,000
Weighted average contractural life (years) of options exercisable	2 years
Weighted-average exercise price of options exercisable	$ 3.66
$4.87 Per Share [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Shares Subject to Outstanding Options	157,500
Weighted average contractural life (years)	6 years 2 months 23 days
Weighted-average exercise price	$ 4.87
Number of Shares Subject to options exercisable	157,500
Weighted average contractural life (years) of options exercisable	6 years 2 months 23 days
Weighted-average exercise price of options exercisable	$ 4.87
$6.00 Per Share [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Shares Subject to Outstanding Options	800,000
Weighted average contractural life (years)	2 years
Weighted-average exercise price	$ 6
Number of Shares Subject to options exercisable	800,000
Weighted average contractural life (years) of options exercisable	2 years
Weighted-average exercise price of options exercisable	$ 6
$8.00 Per Share [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Shares Subject to Outstanding Options	700,000
Weighted average contractural life (years)	2 years
Weighted-average exercise price	$ 8
Number of Shares Subject to options exercisable	700,000
Weighted average contractural life (years) of options exercisable	2 years
Weighted-average exercise price of options exercisable	$ 8

Stock Options (Details Narrativ

Stock Options (Details Narrative) - USD ($)	1 Months Ended			2 Months Ended		4 Months Ended	10 Months Ended		12 Months Ended
Stock Options (Details Narrative) - USD ($)	Sep. 16, 2020	Oct. 09, 2019	Sep. 16, 2019	Feb. 23, 2021	Oct. 19, 2020	Dec. 18, 2020	Jul. 02, 2020	Jul. 05, 2019	Aug. 31, 2021	Aug. 31, 2020
Offsetting Assets [Line Items]
Options Outstanding									1,500,000
Exercise Price									$ 5.65
Share based compensation recognition period									3 years
Director And C E O [Member]
Offsetting Assets [Line Items]
Stock options grant										2,500,000
Vesting term										3 years
Vesting rate description										500,000 on the date of grant, 800,000 on the six month anniversary, 700,000 on the one-year anniversary and 500,000 on the eighteen month anniversary.
Jatinder S Bhogal [Member]
Offsetting Assets [Line Items]
Stock options grant							2,500,000
Vesting term							6 years
Vesting rate description							vesting as to 1,250,000 options and July 1, 2021 as to 1,250,000 options.
Stock options exercise price							$ 2.60
Employee [Member]
Offsetting Assets [Line Items]
Vesting term		3 years
Consultant [Member]
Offsetting Assets [Line Items]
Vesting term			6 years
Equity Option [Member]
Offsetting Assets [Line Items]
Closing stock option exercise price									$ 5.65
Exercise Price									$ 4.95
Aggregate intrinsic value of options									$ 13,275,179
Aggregate intrinsic value of vested options									$ 11,655,544
Stock options exercise price									$ 5.30	$ 3.54
Vesting term									4 years 5 months 12 days
Options expired									1,057,667	130,600
Share based compensation expenses not yet recognized									$ 819,624
Equity Option [Member] \| Director [Member]
Offsetting Assets [Line Items]
Stock options grant	5,000				50,000
Stock options exercise price	$ 3.54				$ 3.42
Option grant term					6 years
Equity Option [Member] \| Three Individuals [Member]
Offsetting Assets [Line Items]
Options exercised				56,667
Proceeds from options exercised				$ 35,400
Issuance of restricted common stock				37,476
Options exercised description				Of the 56,667 options exercised, 10,000 were exercised for cash at an exercise price of $3.54 and 46,667 were exercised on a cashless basis resulting in the issuance of 27,476 shares of restricted common stock.
Equity Option [Member] \| John Conklin [Member]
Offsetting Assets [Line Items]
Stock options cancelled						1,008,000
Unvested options cancelled								37,500
Equity Option [Member] \| Employee [Member]
Offsetting Assets [Line Items]
Stock options grant		153,000
Stock options exercise price		$ 2.32
Options expired										16,667
Options previously canceled										4,500

Lease (Details)

Lease (Details) - USD ($)	12 Months Ended
	Aug. 31, 2021		Aug. 31, 2020
Lease
Operating lease cost	$ 53,513	[1]	$ 26,664

[1]	Represents three months of rent expense at $2,222 per month, $26,400 lease termination fee, ($418) of unrecognized interest expense and $20,865 related to SolarWindow Asia.

Lease (Details 1)

Lease (Details 1) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Lease
Operating lease right-of-use asset		$ 42,212
Current maturities of operating lease		24,828
Non-current operating lease		17,736
Total operating lease liabilities		$ 42,564

Lease (Details Narrative)

Lease (Details Narrative)	12 Months Ended
Lease (Details Narrative)	Aug. 31, 2021USD ($)
Rent description	The apartment lease provided for a term of one year beginning March 7, 2021, monthly rent of approximately $950 and a security deposit of approximately $8,700.
Lease description	The Lease has an initial term of three years through May 1, 2022 with monthly rent due of $2,200 for the first two years and $2,266 during year three.
Rent expense	$ 418
Office Space [Member]
Rent description	The office lease provided for an initial term of one-year from September 23, 2020 through September 23, 2021, which has been renewed for an additional year, monthly rent of approximately $1,200 and a security deposit of approximately $13,000

Transactions with Related Per_2

Transactions with Related Persons (Details Narrative) - USD ($)	Jul. 01, 2020	Dec. 01, 2018	Aug. 07, 2017	Aug. 31, 2021	Aug. 31, 2021	Aug. 31, 2020
V A M I [Member]
Related Party Transaction [Line Items]
Related Party Costs					$ 50,000	$ 14,158
Related party payable				$ 84,167	84,167
Talia Jevan Properties Inc [Member]
Related Party Transaction [Line Items]
Related party payable						0
Proceeds from Related Party Debt					0	210,415
Repayment of related party debt					53,251	165,000
Satterlee [Member]
Related Party Transaction [Line Items]
Related party payable						14,583
Legal Fees				$ 160,417
Consulting Agreement [Member] \| V A M I [Member]
Related Party Transaction [Line Items]
Share-based Compensation (monthly)	$ 34,167	$ 5,000	$ 18,750
Costs and Expenses, Related Party					$ 410,000	$ 255,833

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Income Tax Disclosure [Abstract]
United States	$ (7,317,016)	$ (7,353,062)
Foreign	(590,886)
Loss before income taxes	$ (7,907,902)	$ (7,353,062)

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Deferred tax assets:
Net operating loss carryforwards	$ 7,183,162	$ 6,598,870
Capitalized research and development	1,020,152	787,585
Depreciation		1,762
Stock based compensation	2,325,267	2,570,771
Gross deferred tax assets	10,528,507	9,958,988
Less: valuation allowance	(10,526,590)	(9,958,988)
Total deferred tax assets	1,917
Deferred tax liabilities
Depreciation	(1,917)
Gross deferred tax liabilities	(1,917)
Net deferred taxes

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	12 Months Ended
Income Taxes (Details 2) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Income Tax Disclosure [Abstract]
Income tax benefit at statutory rate	$ 1,660,659	$ 1,544,143
Foreign rate differential	23,635
Permanent differences	115,928	240,231
Research and development credit		(599,646)
Other	(16,531)
Change in valuation allowance	(1,783,691)	(1,184,728)
Total

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
Income Taxes (Details Narrative) - USD ($)	Aug. 31, 2021	Aug. 31, 2020
Income Tax Disclosure [Abstract]
Change in valuation allowance	$ 567,602	$ 467,224
Federal income tax	$ 33,501,744
Unrecognized Tax Benefits		$ 0

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	12 Months Ended
Commitments and Contingencies (Details Narrative)	Aug. 31, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
Estimated cost	$ 1,803,000