v3.26.1
FOREIGN OPERATIONS AND SEGMENT REPORTING
9 Months Ended
May 31, 2026
Segment Reporting [Abstract]  
FOREIGN OPERATIONS AND SEGMENT REPORTING

NOTE 10 – Foreign operations and segment reporting

 

Customer Concentration

 

Three of the Company’s customers accounted for 100% of its accounts receivable at May 31, 2026 and August 31, 2025, respectively. Three of the Company’s customers accounted for 100% of its revenues during the three-month period ended May 31, 2026 and 2025, respectively.

 

Product and Geographic Markets

 

The Company generates its income primarily from marketing consulting services provided primarily in the United States and Great Britain.

 

Segment

 

The Company operates in one segment: marketing consulting services. The Company used the following factors to identify includes the basis of organization, the relative similarities in types of product offerings. The chief operating decision maker is the Company’s Executive Director and Chief Operating Officer. The total assets of the segment amounts to the Company’s consolidated assets. There are no long-lived assets.

 

The Company has concluded that consolidated net income or loss, as shown in its financial statements, is the measure of segment profitability. There are no intersegment transactions.

 

Assets and revenues as of and for the respective periods were as follows:

 

   United
States
   Outside of
United States
   Total 
Revenues for the nine-month period ended May 31, 2026  $21,000   $113,289   $134,289 
Identifiable assets at May 31, 2026   21,608    40,411    62,019 

 

   United
States
   Great
Britain
   Total 
Revenues for the nine-month period ended May 31, 2025  $20,340   $51,327   $81,667 
Identifiable assets at May 31, 2025   13,038    40,842    53,880