v3.26.1
NOTE 9 – SEGMENT INFORMATION
 9 Months Ended
Sep. 30, 2025
Segment Reporting [Abstract]  
NOTE 9 – SEGMENT INFORMATION

NOTE 9 – SEGMENT INFORMATION

 

The Company’s Chief Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”), evaluates the Company’s financial performance and allocates resources based on a consolidated view of the business. Consequently, the Company operates as a single reportable segment under the guidelines of ASC 280, Segment Reporting. The CODM classifies this segment as Consumer Goods.

 

The Company’s operations, which include marketing, purchasing and procurement, and research and development, are managed centrally. The CODM assesses financial performance using metrics such as revenue, operating profit, and key operating expenses, which are outlined below as the primary cost components for evaluating the Company’s performance.

 

Additionally, the CODM measures income generated from the Company’s assets by focusing on net income as a key performance indicator. This metric is used to assess the return on assets and supports strategic decision-making.

 

                 
  For the Nine Months Ended September 30,
  2025  2024
       
Revenue from external customers  $3,736,527   $14,235 
           
Reconciliation of revenue:          
Less: Cost of goods sold   2,822,792    3,421 
Segment gross profit  $913,735   $10,814 
           
Less:          
Salaries and payroll   73,576    63,000 

Other segment items(1)

   553,285    202,868 
Segment net profit (loss)  $286,874   $(255,054)
           
Reconciliation of loss:          
Other expense, net   (59,878)   (3,838)
Net profit (loss) before income taxes  $226,996   $(258,892)

 

 

 

(1)Other segment items comprising segment net loss include depreciation and amortization expenses, professional fees, marketing expenses, occupancy expenses, travel expenses, research and development expenses, and certain overhead expenses.