v3.25.4
SEGMENT REPORTING
 6 Months Ended
Jan. 31, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

12. 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 one reportable segments based on country, Hong Kong.

 

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 Six Months Ended and

As of January 31, 2026

 
By Business Unit  Financial
Services
Business
(Literacy
Seminar)		   Total 
Revenue  $10,000   $10,000 
           
Cost of revenue   -    - 
Operating expenses   (26,524)   (26,524)
           
Loss from operations   (16,524)   (16,524)
           
Total assets  $16,046   $16,046 
Capital expenditure  $-   $- 

 

         
  

For the Six Months Ended and

As of January 31, 2025

 
By Business Unit  Financial
Services
Business
(Literacy
Seminar)		   Total 
Revenue  $20,000   $20,000 
           
Cost of revenue   -    - 
Operating expenses   (19,179)   (19,179)
           
Income from operations   821    821 
           
Total assets  $11,191   $11,191 
Capital expenditure  $-   $- 

 

             
   For the Six Months Ended and As of
January 31, 2026		 
By Country  United States   Hong Kong   Total 
Revenue  $-   $10,000   $10,000 
                
Cost of revenue   -    -    - 
Operating expenses   -    (26,524)   (26,524)
                
Loss from operations   -    (16,524)   (16,524)
                
Total assets  $-   $16,046   $16,046 
Capital expenditure  $-   $-   $- 

 

             
   For the Six Months Ended and As of January 31, 2025 
By Country  United States   Hong Kong   Total 
Revenue  $-   $20,000   $20,000 
                
Cost of revenue   -    -    - 
Operating expenses   -    (19,179)   (19,179)
                
Loss from operations   -    821    821 
                
Total assets  $-   $11,191   $11,191 
Capital expenditure  $-   $-   $-