| 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, financial services business and single reportable
segment based on New Zealand.
SCHEDULE
OF SEGMENT REPORTING
| By
Business Unit | |
Financial
Services
Business | | |
Total | |
| | |
For
the year ended May 31, 2025 | |
| By
Business Unit | |
Financial
Services
Business | | |
Total | |
| Revenue | |
$ | 30,105 | | |
$ | 30,105 | |
| | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| - | |
| General and administrative
expenses | |
| (53,740 | ) | |
| (53,740 | ) |
| | |
| | | |
| | |
| Loss from operations | |
| (23,635 | ) | |
| (23,635 | ) |
| | |
| | | |
| | |
| Total assets | |
$ | 42,276 | | |
$ | 42,276 | |
| Capital expenditure | |
$ | 3,900 | | |
$ | 3,900 | |
| By
Business Unit | |
Financial
Services
Business | | |
Total | |
| | |
From July 25, 2023 (Date of Inception)
to May 31, 2024 | |
| By
Business Unit | |
Financial
Services
Business | | |
Total | |
| Revenue | |
$ | 10,000 | | |
$ | 10,000 | |
| | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| - | |
| General and administrative
expenses | |
| (13,933 | ) | |
| (13,933 | ) |
| | |
| | | |
| | |
| Loss from operations | |
| (3,933 | ) | |
| (3,933 | ) |
| | |
| | | |
| | |
| Total assets | |
$ | 9,496 | | |
$ | 9,496 | |
| Capital expenditure | |
$ | 1,659 | | |
$ | 1,659 | |
| By
Country | |
New
Zealand | | |
Total | |
| | |
For
the year ended May 31, 2025 | |
| By
Country | |
New
Zealand | | |
Total | |
| Revenue | |
$ | 30,105 | | |
$ | 30,105 | |
| | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| - | |
| General and administrative
expenses | |
| (53,740 | ) | |
| (53,740 | ) |
| | |
| | | |
| | |
| Loss from operations | |
| (23,635 | ) | |
| (23,635 | ) |
| | |
| | | |
| | |
| Total assets | |
$ | 42,276 | | |
$ | 42,276 | |
| Capital expenditure | |
$ | 3,900 | | |
$ | 3,900 | |
| By
Country | |
New
Zealand | | |
Total | |
| | |
From July 25, 2023 (Date of Inception)
to May 31, 2024 | |
| By
Country | |
New
Zealand | | |
Total | |
| Revenue | |
$ | 10,000 | | |
$ | 10,000 | |
| | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| - | |
| General and administrative
expenses | |
| (13,933 | ) | |
| (13,933 | ) |
| | |
| | | |
| | |
| Loss from operations | |
| (3,933 | ) | |
| (3,933 | ) |
| | |
| | | |
| | |
| Total assets | |
$ | 9,496 | | |
$ | 9,496 | |
| Capital expenditure | |
$ | 1,659 | | |
$ | 1,659 | |
|