v3.26.1
REVENUE RECOGNITION
 9 Months Ended
May 31, 2026
Revenue from Contract with Customer [Abstract]  
REVENUE RECOGNITION

NOTE 4 – REVENUE RECOGNITION

 

The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of the promised services is transferred to the customer in an amount that reflects the consideration the Company expects to receive.

 

During the nine months ended May 31, 2026, the Company recognized total revenue of $6,200, consisting of:

 

  · $1,200 related to a consulting services agreement. The customer prepaid $400, which had previously been recorded as unearned revenue and was recognized as revenue upon completion of the services. The remaining $800 remained outstanding as accounts receivable as of May 31, 2026.
     
  · $5,000 related to a branding and marketing services agreement. Services under the agreement were completed during the period, and the related receivable remained outstanding as of May 31, 2026.

 

Accounts receivable totaled $5,800 as of May 31, 2026. Management evaluates collectability on an ongoing basis and believes all outstanding receivables are collectible. Accordingly, no allowance for doubtful accounts has been recorded.