v3.25.1
SEGMENT REPORTING
 9 Months Ended
Apr. 30, 2025
SEGMENT REPORTING  
SEGMENT REPORTING

11. SEGMENT REPORTING

 

ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company has single reportable segment based on business unit, business administration services business and single reportable segment based on country, Malaysia.

 

In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes.

 

 

 

For the Nine Months

Ended and As of

April 30, 2025

 

By Business Unit

 

Business Administration Services Business

 

 

Head-hunting and Recruitment Services

 

 

Total

 

Revenue

 

$18,083

 

 

$2,094

 

 

$20,177

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost of revenue

 

 

-

 

 

 

-

 

 

 

-

 

General and administrative expenses

 

 

(11,497 )

 

 

(1,332 )

 

 

(12,829 )

 

 

 

 

 

 

 

 

 

 

 

 

 

Gain from operations

 

 

6,586

 

 

 

762

 

 

 

7,348

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total assets

 

$52,261

 

 

$-

 

 

$52,261

 

Capital expenditure

 

$-

 

 

$-

 

 

$-

 

 

 

 

For the Nine Months

Ended and As of

April 30, 2025

 

By Country

 

Malaysia

 

 

Total

 

Revenue

 

$20,177

 

 

$20,177

 

 

 

 

 

 

 

 

 

 

Cost of revenue

 

 

-

 

 

 

-

 

General and administrative expenses

 

 

(12,829 )

 

 

(12,829 )

 

 

 

 

 

 

 

 

 

Gain from operations

 

 

7,348

 

 

 

7,348

 

 

 

 

 

 

 

 

 

 

Total assets

 

$52,261

 

 

$52,261

 

Capital expenditure

 

$-

 

 

$-