REVENUE RECOGNITION |
12 Months Ended |
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Oct. 31, 2025 | |
| Revenue from Contract with Customer [Abstract] | |
| REVENUE RECOGNITION | NOTE 12 – REVENUE RECOGNITION
The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of the promised goods or services is transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled.
The Company’s revenue is derived primarily from advertising, brand promotion, and marketing and consulting services. Revenue is recognized over time as services are performed, using input-based measures of progress when applicable.
Advertising and Brand Promotion
Revenue from the Partnership and Advertising Agreement with MUY HOUSE was recognized as performance obligations were satisfied. During the fiscal year ended October 31, 2025, the Company recognized $50,000 of revenue related to services performed under this agreement.
In addition, pursuant to an offset arrangement effective May 1, 2025, the Company provided advertising and marketing services to MUY HOUSE on an as-requested basis. During the period from May 1, 2025 through July 31, 2025, the Company recognized $3,333 of revenue related to services performed under the offset arrangement.
Marketing and Consulting Services
The Company recognized $4,500 of revenue during the fiscal year ended October 31, 2025 from marketing and consulting services provided to another customer.
The difference between the total revenue reported in the accompanying statement of operations and the aggregate amounts described above is attributable to immaterial rounding differences.
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