v3.26.1
NOTE 9 – SEGMENT INFORMATION
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
NOTE 9 – SEGMENT INFORMATION

NOTE 9 – SEGMENT INFORMATION

 

The Company’s Chief Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”), evaluates the Company’s financial performance and allocates resources based on a consolidated view of the business. Consequently, the Company operates as a single reportable segment under the guidelines of ASC 280, Segment Reporting. The CODM classifies this segment as Industrial Technology.

 

The Company’s operations, which include marketing, purchasing and procurement, and research and development, are managed centrally. The CODM assesses financial performance using metrics such as revenue, operating profit, and key operating expenses, which are outlined below as the primary cost components for evaluating the Company’s performance.

 

Additionally, the CODM measures income generated from the Company’s assets by focusing on net income as a key performance indicator. This metric is used to assess the return on assets and supports strategic decision-making.

 

                 
  For the Three Months Ended March 31,
  2026  2025
       
Revenue from external customers  $2,079,735   $—   
           
Reconciliation of revenue:          
Less: Cost of goods sold   1,894,409    —   
Segment gross profit  $185,326   $—   
           
Less:          
Salaries and payroll   159,922    32,499 

Other segment items(1)

   342,421    58,436 
Segment net profit (loss)  $(317,017)  $(90,935)
           
Reconciliation of loss:          
Other income (expense), net   (98,252)   (3,430)
Net profit (loss) before income taxes  $(415,269)  $(94,365)

 

(1)Other segment items comprising segment net loss include depreciation and amortization expenses, professional fees, marketing expenses, occupancy expenses, travel expenses, research and development expenses, and certain overhead expenses.