| SCHEDULE OF SEGMENT REVENUE AND SEGMENT NET INCOME FROM OPERATIONS, INCLUDING SIGNIFICANT EXPENSE |
The
following table illustrates segment revenue and segment net income from operations, including significant expense items reviewed by the
CODM for the three months ended June 30, 2026.
SCHEDULE
OF SEGMENT REVENUE AND SEGMENT NET INCOME FROM OPERATIONS, INCLUDING SIGNIFICANT EXPENSE
| | |
Direct-to-Consumer
Marketing Platform | | |
Manufacturing
and Development of Health, Beauty, and Wellness Products | | |
Total | |
| Revenue | |
$ | 2,247,945 | | |
$ | 226,334 | | |
| 2,474,279 | |
| | |
| | | |
| | | |
| | |
| Less: | |
| | | |
| | | |
| | |
| Commissions | |
| 1,320,741 | | |
| 2,272 | | |
| 1,323,013 | |
| Market experts | |
| 172,776 | | |
| - | | |
| 172,776 | |
| Credit card processing | |
| 83,525 | | |
| - | | |
| 83,525 | |
| Salary and related | |
| 434,027 | | |
| 421,799 | | |
| 855,826 | |
| Selling and marketing | |
| | | |
| | | |
| | |
| Depreciation | |
| 304 | | |
| - | | |
| 304 | |
| Cost of sales | |
| 46,929 | | |
| 167,903 | | |
| 214,832 | |
| General
and administrative [1] | |
| 848,407 | | |
| 142,222 | | |
| 990,629 | |
| | |
| | | |
| | | |
| | |
| Segment net income (loss)
from operations | |
$ | (658,764 | ) | |
$ | (507,862 | ) | |
$ | (1,166,626 | ) |
| [1] |
General
and administrative costs consist mainly of professional fees, contracting services, insurance, information technology and software,
and other payment processing fees. |
The
following table illustrates segment revenue and segment net income from operations, including significant expense items reviewed by the
CODM for the three months ended June 30, 2025.
| | |
Financial
Education and Technology | | |
Manufacturing
and Development of Health, Beauty, and Wellness Products | | |
Total | |
| Revenue | |
$ | 7,844,682 | | |
$ | 1,350,005 | | |
$ | 9,194,687 | |
| | |
| | | |
| | | |
| | |
| Less: | |
| | | |
| | | |
| | |
| Commissions | |
| 4,176,102 | | |
| - | | |
| 4,176,102 | |
| Market experts | |
| 186,600 | | |
| - | | |
| 186,600 | |
| Credit card processing | |
| 319,154 | | |
| - | | |
| 319,154 | |
| Salary and related | |
| 430,518 | | |
| 379,116 | | |
| 809,634 | |
| Selling and marketing | |
| 91,392 | | |
| (28 | ) | |
| 91,364 | |
| Depreciation | |
| 455 | | |
| - | | |
| 455 | |
| Cost of sales | |
| - | | |
| 1,222,669 | | |
| 1,222,669 | |
| General
and administrative [1] | |
| 479,133 | | |
| 285,356 | | |
| 764,489 | |
| | |
| | | |
| | | |
| | |
| Segment net income (loss)
from operations | |
$ | 2,161,328 | | |
$ | (537,108 | ) | |
$ | 1,624,220 | |
| [1] |
General
and administrative costs consist mainly of professional fees, insurance, information technology and software and other payment processing
fees. |
The
following table illustrates segment revenue and segment net income from operations, including significant expense items reviewed by the
CODM for the six months ended June 30, 2026.
| | |
Financial
Education and Technology | | |
Manufacturing
and Development of Health, Beauty, and Wellness Products | | |
Total | |
| Revenue | |
$ | 5,313,994 | | |
| 502,409 | | |
| 5,816,403 | |
| | |
| | | |
| | | |
| | |
| Less: | |
| | | |
| | | |
| | |
| Commissions | |
| 2,993,554 | | |
| 3,434 | | |
| 2,996,988 | |
| Market experts | |
| 303,476 | | |
| - | | |
| 303,476 | |
| Credit card processing | |
| 202,089 | | |
| - | | |
| 202,089 | |
| Salary and related | |
| 871,783 | | |
| 829,710 | | |
| 1,701,493 | |
| Selling and marketing | |
| 16,710 | | |
| 295 | | |
| 17,005 | |
| Depreciation | |
| 604 | | |
| - | | |
| 604 | |
| Cost of sales | |
| 107,271 | | |
| 401,020 | | |
| 508,291 | |
| General
and administrative [1] | |
| 1,404,241 | | |
| 350,503 | | |
| 1,754,744 | |
| | |
| | | |
| | | |
| | |
| Segment net income (loss)
from operations | |
$ | (585,734 | ) | |
| (1,082,553 | ) | |
| (1,668,287 | ) |
| [1] |
General
and administrative costs consist mainly of professional fees, contracting services, insurance, information technology and software,
and other payment processing fees. |
The
following table illustrates segment revenue and segment net income from operations, including significant expense items reviewed by the
CODM for the six months ended June 30, 2025.
| | |
Financial
Education and Technology | | |
Manufacturing
and Development of Health, Beauty, and Wellness Products | | |
Total | |
| Revenue | |
$ | 16,636,125 | | |
| 1,725,670 | | |
| 18,361,795 | |
| | |
| | | |
| | | |
| | |
| Less: | |
| | | |
| | | |
| | |
| Commissions | |
| 9,252,605 | | |
| - | | |
| 9,252,605 | |
| Market experts | |
| 361,120 | | |
| - | | |
| 361,120 | |
| Credit card processing | |
| 726,179 | | |
| - | | |
| 726,179 | |
| Salary and related | |
| 840,808 | | |
| 677,208 | | |
| 1,518,016 | |
| Selling and marketing | |
| 179,211 | | |
| 7,065 | | |
| 186,276 | |
| Depreciation | |
| 905 | | |
| - | | |
| 905 | |
| Cost of sales | |
| - | | |
| 1,554,667 | | |
| 1,554,667 | |
| General
and administrative [1] | |
| 968,490 | | |
| 554,267 | | |
| 1,522,757 | |
| | |
| | | |
| | | |
| | |
| Segment net income (loss)
from operations | |
$ | 4,306,807 | | |
| (1,067,537 | ) | |
| 3,239,270 | |
| [1] |
General
and administrative costs consist mainly of professional fees, insurance, information technology and software and other payment processing
fees. |
|
| SCHEDULE OF RECONCILIATION OF SEGMENT OPERATING INCOME TO NET INCOME BEFORE TAXES |
The
following table illustrates the reconciliation of segment operating income to net income (loss) from continuing operations before income
taxes for the three months ended June 30, 2026 and 2025.
SCHEDULE
OF RECONCILIATION OF SEGMENT OPERATING INCOME TO NET INCOME BEFORE TAXES
| | |
June
30, 2026 | | |
June
30, 2025 | |
| Segment income (loss) from operations | |
$ | (1,166,626 | ) | |
$ | 1,624,220 | |
| | |
| | | |
| | |
| Reconciling items | |
| | | |
| | |
| Other profit (loss) [1] | |
| (1,838,886 | ) | |
| (872,122 | ) |
| Bank interest | |
| 9,909 | | |
| 56,252 | |
| Event ticket sales | |
| - | | |
| 14,120 | |
| All other, net | |
| 24,811 | | |
| (5,763 | ) |
| | |
| | | |
| | |
| [1] |
Other
profit (loss) is attributable to corporate and nonoperating segment expenses and is therefore not included in the total for segment
gross profit (loss). |
The
following table illustrates the reconciliation of segment operating income to net income (loss) from continuing operations before income
taxes for the six months ended June 30, 2026 and 2025.
| | |
June
30, 2026 | | |
June
30, 2025 | |
| Segment income (loss) from operations | |
$ | (1,668,287 | ) | |
$ | 3,239,270 | |
| | |
| | | |
| | |
| Reconciling items | |
| | | |
| | |
| Other profit (loss) [1] | |
| (4,783,672 | ) | |
| (2,688,563 | ) |
| Event ticket sales | |
| - | | |
| 52,673 | |
| Bank interest | |
| 57,922 | | |
| 100,535 | |
| All other, net | |
| 18,702 | | |
| (181 | ) |
| | |
| | | |
| | |
| [1] |
Other
profit (loss) is attributable to corporate and nonoperating segment expenses and is therefore not included in the total for segment
gross profit (loss). |
|