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SEGMENT INFORMATION
12 Months Ended
May 31, 2026
Segment Reporting [Abstract]  
SEGMENT INFORMATION

NOTE 11 – SEGMENT INFORMATION

 

The Company operates as a single operating segment. Management reviews financial information on a consolidated basis and therefore the Company has one reportable segment.

 

The Company's Chief Executive Officer serves as the chief operating decision maker ( “CODM”). The CODM assesses the Company's performance and makes resource allocation decisions based primarily on consolidated net income (loss), revenues, operating expenses, and available cash and liquidity.

 

The measure of segment profit or loss reviewed by the CODM is consolidated net income (loss), as reported in the Company's statement of operations. For the year ended May 31, 2026, segment revenues were $38,104 and segment net income was $14,628.

 

The significant segment expenses regularly reviewed by the CODM and included in the measure of segment profit or loss consist primarily of general and administrative expenses. General and administrative expenses were $23,476 for the year ended May 31, 2026. Other segment items were not material.

 

The Company's segment assets are the same as its consolidated assets reported in the balance sheet. As of May 31, 2026, total assets were $140,845.