| SEGMENT REPORTING |
13.
SEGMENT REPORTING
ASC
280 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 consolidated
financial statements. The Company has two
reportable segments based on business unit, apparel and garment trading business and digital publishing business and two reportable
segments based on country, United States and Non-United States.
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.
SCHEDULE OF SEGMENT REPORTING
| | |
| | |
| | |
| |
| | |
For the Eight Months Ended and As of March 31, 2026 | |
| By Business Unit | |
Apparel & Garment Trading Business | | |
Digital
Publishing Business | | |
Total | |
| Revenue | |
$ | - | | |
$ | - | | |
$ | - | |
| | |
| | | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| (2 | ) | |
| (2 | ) |
| General and administrative expenses | |
| (38,112 | ) | |
| (29,254 | ) | |
| (67,366 | ) |
| | |
| | | |
| | | |
| | |
| Loss from operations | |
| (38,112 | ) | |
| (29,256 | ) | |
| (67,368 | ) |
| | |
| | | |
| | | |
| | |
| Total assets | |
$ | 8,487 | | |
$ | 305,828 | | |
$ | 314,315 | |
| Capital expenditure | |
$ | - | | |
$ | - | | |
$ | - | |
| | |
| | |
| |
|
|
|
|
|
|
|
|
| | |
For the Year Ended and
As
of July 31, 2025 | |
|
For the Year Ended and
As of July 31, 2024 |
|
| By Business Unit | |
Apparel & Garment
Trading Business | | |
Total | |
|
Apparel
& Garment Trading Business
|
|
|
Total |
|
| Revenue | |
$ | 15,081 | | |
$ | 15,081 | |
|
$ |
21,522 |
|
|
$ |
21,522 |
|
| | |
| | | |
| | |
|
|
|
|
|
|
|
|
| Cost of revenue | |
| (7,560 | ) | |
| (7,560 | ) |
|
|
(10,936 |
) |
|
|
(10,936 |
) |
| General and administrative expenses | |
| (40,642 | ) | |
| (40,642 | ) |
|
|
(52,861 |
) |
|
|
(52,861 |
) |
| | |
| | | |
| | |
|
|
|
|
|
|
|
|
| Loss from operations | |
| (33,121 | ) | |
| (33,121 | ) |
|
|
(42,275 |
) |
|
|
(42,275 |
) |
| | |
| | | |
| | |
|
|
|
|
|
|
|
|
| Total assets | |
$ | 3,088 | | |
$ | 3,088 | |
|
$ |
28,474 |
|
|
$ |
28,474 |
|
| Capital expenditure | |
$ | - | | |
$ | - | |
|
$ |
- |
|
|
$ |
- |
|
| By Country | |
United States | | |
Non-United States | | |
Total | |
| | |
For the Eight Months Ended and As of March 31, 2026 | |
| By Country | |
United States | | |
Non-United States | | |
Total | |
| Revenue | |
$ | - | | |
$ | - | | |
$ | - | |
| | |
| | | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| (2 | ) | |
| (2 | ) |
| General and administrative expenses | |
| - | | |
| (67,366 | ) | |
| (67,366 | ) |
| | |
| | | |
| | | |
| | |
| Loss from operations | |
| - | | |
| (67,368 | ) | |
| (67,368 | ) |
| | |
| | | |
| | | |
| | |
| Total assets | |
$ | - | | |
$ | 314,315 | | |
$ | 314,315 | |
| Capital expenditure | |
$ | - | | |
$ | - | | |
$ | - | |
| By Country | |
United States | | |
Non-United States | | |
Total | |
| | |
For the Year Ended and | |
| | |
As of July 31, 2025 | |
| By Country | |
United States | | |
Non-United States | | |
Total | |
| Revenue | |
$ | - | | |
$ | 15,081 | | |
$ | 15,081 | |
| | |
| | | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| (7,560 | ) | |
| (7,560 | ) |
| General and administrative expenses | |
| - | | |
| (40,642 | ) | |
| (40,642 | ) |
| | |
| | | |
| | | |
| | |
| Loss from operations | |
| - | | |
| (33,121 | ) | |
| (33,121 | ) |
| | |
| | | |
| | | |
| | |
| Total assets | |
$ | - | | |
$ | 3,088 | | |
$ | 3,088 | |
| Capital expenditure | |
$ | - | | |
$ | - | | |
$ | - | |
| By Country | |
United States | | |
Non-United States | | |
Total | |
| | |
For the Year Ended and | |
| | |
As of July 31, 2024 | |
| By Country | |
United States | | |
Non-United States | | |
Total | |
| Revenue | |
$ | - | | |
$ | 21,522 | | |
$ | 21,522 | |
| | |
| | | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| (10,936 | ) | |
| (10,936 | ) |
| General and administrative expenses | |
| - | | |
| (52,861 | ) | |
| (52,861 | ) |
| | |
| | | |
| | | |
| | |
| Loss from operations | |
| - | | |
| (42,275 | ) | |
| (42,275 | ) |
| | |
| | | |
| | | |
| | |
| Total assets | |
$ | - | | |
$ | 28,474 | | |
$ | 28,474 | |
| Capital expenditure | |
$ | - | | |
$ | - | | |
$ | - | |
|