| SEGMENT REPORTING |
11.
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 1 single
reportable segment based on business unit, financial services business and single reportable segment based on New
Zealand.
SCHEDULE
OF SEGMENT REPORTING
| By Business Unit |
|
Financial
Services Business |
|
|
Total |
|
| |
|
For the year ended May 31, 2026 |
|
| By Business Unit |
|
Financial
Services Business |
|
|
Total |
|
| Revenue |
|
$ |
25,000 |
|
|
$ |
25,000 |
|
| |
|
|
|
|
|
|
|
|
| Cost of revenue |
|
|
- |
|
|
|
- |
|
| General and administrative expenses |
|
|
(46,787 |
) |
|
|
(46,787 |
) |
| Depreciation |
|
|
(1,853 |
) |
|
|
(1,853 |
) |
| |
|
|
|
|
|
|
|
|
| Loss from operations |
|
|
(23,640 |
) |
|
|
(23,640 |
) |
| |
|
|
|
|
|
|
|
|
| Total assets |
|
$ |
18,636 |
|
|
$ |
18,636 |
|
| Capital expenditure |
|
$ |
- |
|
|
$ |
- |
|
| By Business Unit | |
Financial Services Business | | |
Total | |
| | |
For the year ended May 31, 2025 | |
| By Business Unit | |
Financial Services Business | | |
Total | |
| Revenue | |
$ | 30,105 | | |
$ | 30,105 | |
| | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| - | |
| General and administrative expenses | |
| (52,282 | ) | |
| (52,282 | ) |
| Depreciation | |
| (1,458 | ) | |
| (1,458 | ) |
| | |
| | | |
| | |
| Loss from operations | |
| (23,635 | ) | |
| (23,635 | ) |
| | |
| | | |
| | |
| Total assets | |
$ | 42,276 | | |
$ | 42,276 | |
| Capital expenditure | |
$ | 3,900 | | |
$ | 3,900 | |
| By Country | |
New Zealand | | |
Total | |
| | |
For the year ended May 31, 2026 | |
| By Country | |
New Zealand | | |
Total | |
| Revenue | |
$ | 25,000 | | |
$ | 25,000 | |
| | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| - | |
| General and administrative expenses | |
| (46,787 | ) | |
| (46,787 | ) |
| Depreciation | |
| (1,853 | ) | |
| (1,853 | ) |
| | |
| | | |
| | |
| Loss from operations | |
| (23,640 | ) | |
| (23,640 | ) |
| | |
| | | |
| | |
| Total assets | |
$ | 18,636 | | |
$ | 18,636 | |
| Capital expenditure | |
$ | - | | |
$ | - | |
| By Country | |
New Zealand | | |
Total | |
| | |
For the year ended May 31, 2025 | |
| By Country | |
New Zealand | | |
Total | |
| Revenue | |
$ | 30,105 | | |
$ | 30,105 | |
| | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| - | |
| General and administrative expenses | |
| (52,282 | ) | |
| (52,282 | ) |
| Depreciation | |
| (1,458 | ) | |
| (1,458 | ) |
| | |
| | | |
| | |
| Loss from operations | |
| (23,635 | ) | |
| (23,635 | ) |
| | |
| | | |
| | |
| Total assets | |
$ | 42,276 | | |
$ | 42,276 | |
| Capital expenditure | |
$ | 3,900 | | |
$ | 3,900 | |
|