v3.26.1
Segment Information
 9 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Segment Information

Note 17 — Segment Information

 

Reportable Segments

 

The Company operates as a single reportable segment, which is consistent with how the Chief Operating Decision Maker (“CODM”), the Chief Executive Officer, allocates resources and assesses performance. The Company’s operations are centralized and integrated, with financial results reviewed and managed on a consolidated basis. Accordingly, management has determined that the Company has one reportable segment under ASC Topic 280, Segment Reporting.

 

Measure of Segment Profit or Loss

 

The CODM reviews financial information on a consolidated basis, using Net Income as the primary measure of segment performance to monitor budget versus actual results and decide where to allocate and invest additional resources to achieve continued growth. Net Income is defined as revenue less cost of goods sold and operating expenses, and other segment items (including interest income, interest expense, other income and other expenses), and income taxes.

 

 

Significant Segment Expense Categories Provided to the CODM

 

The CODM regularly receives and reviews the following expense categories, which are included in the segment’s measure of profit or loss.

 Schedule of segment information

   2026   2025   2026   2025 
  

For the Three Months Ended

June 30,

  

For the Nine Months Ended

June 30,

 
   2026   2025   2026   2025 
Revenues  $2,067,662   $1,086,250   $4,456,054   $1,760,350 
Cost of revenues   1,974,238    1,102,300    4,266,648    1,718,900 
                     
Sales and marketing expenses                    
– Marketing service expenses   50,000    60,000    150,000    80,000 
                     
General and administrative expenses                    
– Payroll and stock-based compensation expenses   237,548    1,186,200    418,932    2,307,751 
– Professional service expenses   1,236,720    263,065    2,216,976    894,916 
– Office related expenses   31,574    18,325    71,640    113,818 
– Lease expenses   46,209    17,000    118,209    29,500 
                     
Other segment expenses (income), net   106,548    (14,352)   (66,137)   2,120,634 
                     
Income tax expense   -    -         - 
                     
Net loss from continuing operations  $(1,615,175)  $(1,546,288)  $(2,720,214)  $(5,505,169)
                     
Net loss from discontinued operations   -    -    -    (195,796)

 

The following table presents revenues by geographic area based on the sales location of our products:

 

   2026   2025   2026   2025 
  

For the Three Months Ended

June 30,

  

For the Nine Months Ended

June 30,

 
   2026   2025   2026   2025 
Hong Kong  $2,067,662   $1,086,250   $4,456,054   $1,760,350 
Total revenue  $2,067,662   $1,086,250   $4,456,054   $1,760,350