v3.26.1
SEGMENT REPORTING
 6 Months Ended
May 31, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

12. SEGMENT REPORTING

 

ASC 280, “Segment Reporting” 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 financial statements. The Company has two reportable segments based on business unit, website and application development, design and maintenance services business and one reportable segment based on country, Hong Kong.

 

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.

 

 

By Business Unit 

Development and Design Services

  

Maintenance Service

   Total 
  

For the Six Months Ended and

As of May 31, 2026

 
By Business Unit 

Development and Design Services

  

Maintenance Service

   Total 
Revenue  $27,000    1,000    28,000 
                
Cost of revenue   -    -    - 
General and administrative expenses   (17,293)   (640)   (17,933)
                
Income from operations   9,707    360    10,067 
                
Total assets  $14,355    532    14,887 
Capital expenditure  $-    -    - 

 

By Country  Hong Kong   Total 
  

For the Six Months Ended and

As of May 31, 2026

 
By Country  Hong Kong   Total 
Revenue  $28,000   $28,000 
           
Cost of revenue   -    - 
General and administrative expenses   (17,933)   (17,933)
           
Income from operations   10,067    10,067 
           
Total assets  $14,887   $14,887 
Capital expenditure  $-   $- 

 

 

By Business Unit  Design Service  

Maintenance Service

   Total 
  

For the Six Months Ended and

As of May 31, 2025

 
By Business Unit  Design Service  

Maintenance Service

   Total 
Revenue  $2,300   $2,300   $4,600 
                
Cost of revenue   -    -    - 
General and administrative expenses   (13,214)   (13,213)   (26,427)
                
Loss from operations   (10,914)   (10,913)   (21,827)
                
Total assets  $9,045   $9,045   $18,090 
Capital expenditure  $-   $-   $- 

 

 

By Country  Hong Kong   Malaysia   Total 
  

For the Six Months Ended and

As of May 31, 2025

 
By Country  Hong Kong   Malaysia   Total 
Revenue  $4,000   $600   $4,600 
                
Cost of revenue   -    -    - 
General and administrative expenses   (22,980)   (3,447)   (26,427)
                
Loss from operations   (18,980)   (2,847)   (21,827)
                
Total assets  $-   $18,090   $18,090 
Capital expenditure  $-   $-   $-