9. REVENUE FROM CONTRACTS WITH CUSTOMERS

The Company recognizes revenue in accordance with ASC 606, “Revenue from Contracts with Customers”, by applying the five-step model to all contracts with customers: (i) identification of the contract, (ii) determination of performance obligations, (iii) measurement of the transaction price, (iv) allocation of the transaction price to the performance obligations, and (v) recognition of revenue when, or as, the Company satisfies a performance obligation.

The Company’s revenue is derived from the provision of digital services including website and application development, design and maintenance services for its customers. Each contract specifies the services to be delivered, the total consideration, and the applicable payment terms.

Performance obligations generally consist of the delivery of website and application development, design and maintenance services to customers. The Company evaluates whether such services are distinct and accounts for them as separate performance obligations if appropriate.

The transaction price is determined based on the consideration specified in the contract, which may include fixed and variable amounts. Variable consideration, if any, is estimated using either the expected value or the most likely amount method, depending on which better predicts the amount of consideration to which the Company will be entitled. The Company includes variable consideration in the transaction price only to the extent that it is probable that a significant reversal of revenue will not occur.

Revenue is recognized when control of the promised goods or services is transferred to the customer. For website and application development and design, revenue is recognized at a point in time, depending on the nature of the arrangement and the transfer of control. For maintenance services, revenue is generally recognized over time as the services are performed, as the customer simultaneously receives and consumes the benefits. Revenue from maintenance services is typically recognized over time on a straight-line basis over the service period.

The Company’s payment terms vary by contract but generally require payment within a specified period following invoicing. In certain arrangements, the Company may receive advance payments, which are recorded as contract liabilities and recognized as revenue when the related performance obligations are satisfied.

Disaggregation of revenue

The table below shows the revenue disaggregation by type of services for the six months ended May 31, 2026 and 2025:

 SCHEDULE OF REVENUE DISAGGREGATION BY TYPE OF SERVICES

Contract liabilities

For a service contract where the performance obligation has not been completed, the contract liabilities are recorded for any payments received in advance from the customer before completion of the performance obligation.

As of May 31, 2026 and November 30, 2026, the Company’s contract liabilities are classified as current liabilities, as presented below:

 SCHEDULE OF CONTRACT LIABILITIES

Changes in contract liabilities during the quarter ended May 31, 2026 are as follows:

 SCHEDULE OF CHANGES IN CONTRACT LIABILITIES

Remaining performance obligations

Remaining performance obligations represent the transaction price of firm orders for which a good or service has not been delivered to our customer. As of May 31, 2026, the aggregate amount of the transaction price allocated to remaining performance obligations was $100. The Company expects to recognize revenue on $100 of its remaining performance obligations within the next 12 months.