v3.26.1
SEGMENT REPORTING
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 6 – SEGMENT REPORTING

 

The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented.

 

The Company operates in a single operating and reportable segment. The Company’s Chief Operating Decision Maker (“CODM”) is its Chief Executive Officer, who reviews financial information for the purposes of allocating resources and assessing the financial performance of the Company’s activities.

 

The segment information, including significant segment expenses, regularly provided to the CODM as follows:

          
   Years Ended 
   March 31,   March 31, 
   2026   2025 
Total segment revenues  $–   $– 
Significant Segment Expenses:          
Professional fees   

5,576

    

5,500

 
Other general & administrative expense   

822

    

3,263

 
Total segment operating loss  $

(6,398

)  $

(8,763

)

 

   March 31,
2026		   March 31,
2025		 
Total segment assets  $–   $– 

 

As the Company operates in a single reportable segment, the segment totals for revenues, expenses, profit (loss), and assets are identical to the corresponding amounts reported in the Company’s financial statements.