v3.26.1
Segment Information
6 Months Ended
Dec. 31, 2025
Segment Information [Abstract]  
SEGMENT INFORMATION

NOTE 9 — SEGMENT INFORMATION

The Group follows FASB ASC Topic 280, Segment Reporting, which requires that companies disclose segment data based on how management makes decision about allocating resources to segments and evaluating their performance. Reportable operating segments include components of an entity about which separate financial information is available and which operating gain/(loss) and assets are regularly reviewed by the chief operating decision maker (“CODM”) to make decisions about resources to be allocated to the segment and assess each operating segment’s performance.

Based on the management’s assessment, the Group determined that it operates in three segments (i) corporate secretarial services, (ii) accounting services, and (iii) IP registration services. Further, the Group’s single measure of segment revenue as shown in the table below.

The Group evaluates the performance of each operating segment based on several factors of which the primary financial measures are operating segment revenue, as shown in the table below.

The Group generates substantially all of its revenues from clients in Hong Kong and Singapore.

The table below sets out a breakdown of our revenue by service segments for the six months ended December 31, 2025 and 2024:

 

For the six months ended December 31,

   

2025
(Unaudited)

 

2024
(Unaudited)

   

$

 

%

 

$

 

%

Corporate secretarial services

 

1,618,946

 

61.3

 

1,548,104

 

59.2

Accounting services

 

624,430

 

23.7

 

493,520

 

18.9

IP registration services

 

395,464

 

15.0

 

570,973

 

21.9

Total

 

2,638,840

 

100.0

 

2,612,597

 

100.0

Information for the Group’s revenue and long-lived assets, consisting primarily of net property and equipment and operating lease right-of-use assets, aggregated by geographical area for the six months ended December 31, 2025 and 2024:

 

For the six months ended December 31,

   

2025
(Unaudited)

 

2024
(Unaudited)

   

$

 

%

 

$

 

%

Hong Kong

 

2,243,376

 

85.0

 

2,041,624

 

78.1

Singapore

 

395,464

 

15.0

 

570,973

 

21.9

Total revenues

 

2,638,840

 

100.0

 

2,612,597

 

100.0

 

As of
December 31,
2025

 

As of
June 30,
2025

   

(Unaudited)

 

(Audited)

Hong Kong

 

$

207,405

 

$

257,688

Singapore

 

 

11,382

 

 

25,333

Total long-lived assets

 

$

218,787

 

$

283,021