REVENUE AND COST OF REVENUE |
9 Months Ended |
|---|---|
Jul. 31, 2026 | |
| Revenue from Contract with Customer [Abstract] | |
| REVENUE AND COST OF REVENUE | NOTE 5 – REVENUE AND COST OF REVENUE
During the nine months ended July 31, 2026, the Company recognized $69,537 in revenue from initial platform implementation and configuration services, audiovisual production services, advertising and promotional services, and other consulting services.
During the three months ended July 31, 2026, the Company recognized $53,386 in revenue, including $50,000 related to the initial implementation and configuration of a technology platform. The $50,000 was recognized upon satisfaction of the applicable performance obligation and remained outstanding as of July 31, 2026, and was included in accounts receivable in the accompanying condensed balance sheet.
Direct costs associated with the Company’s revenue-generating activities totaled $4,500 for the nine months ended July 31, 2026 and consisted primarily of editing, post-production, and production services provided by third-party contractors.
These direct production costs are recorded as cost of revenue in the accompanying condensed statements of operations.
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