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SEGMENT INFORMATION
9 Months Ended
Jul. 31, 2025
Segment Reporting [Abstract]  
SEGMENT INFORMATION

NOTE 3 - SEGMENT INFORMATION

 

The Company operates and manages its business as one reportable and operating segment dedicated to delivering consultancy and training services of Global Leaders Corp. The measure of segment assets is reported on the balance sheet as total consolidated assets. In addition, the Company manages the business activities on a consolidated basis.

 

The Company’s CODM reviews financial information presented on a consolidated basis and decides how to allocate resources based on net income (loss). Consolidated net income (loss) is used for evaluating financial performance.

 

Significant segment expenses include cost of service revenues, accounting-related party, company secretarial-related party, filing fees, and external professional fees. Operating expenses include all the remaining costs necessary to operate our business, which primarily include external professional services and other administrative expenses. The following table presents the significant segment expenses and other segment items regularly reviewed by our CODM:

 

   2025   2024   2025   2024 
  

Three months ended

July 31,

  

Nine months ended

July 31,

 
   2025   2024   2025   2024 
                 
Revenues  $-   $26,340   $2,567   $39,130 
                     
Less:                    
Cost of service revenues   -    16,706    -    16,706 
Accounting-related party   5,734    5,757    17,315    20,266 
Company secretarial-related party   -    3,796    -    3,796 
Professional fees   -    15,250    27,645    39,143 
Operating expenses   2,166    5,534    8,495    9,912 
Net loss  $(7,900)  $(20,703)  $(50,888)  $(50,693)