| SCHEDULE OF DISAGGREGATED BY REPORTABLE SEGMENTS |
In
the following table, revenue is disaggregated by reportable segments:
SCHEDULE
OF DISAGGREGATED BY REPORTABLE SEGMENTS
| | |
| | | |
| | | |
| | |
| | |
For The Year Ended May 31, 2026 | |
| | |
Brand Name Management Fees and Services Segment | | |
Automotive Products | | |
Total | |
| | |
$ | | |
$ | | |
$ | |
| Revenue | |
| | | |
| | | |
| | |
| Brand Name Management Fees and Services | |
| 189,394 | | |
| - | | |
| 189,394 | |
| Automotive Products | |
| - | | |
| 342,212 | | |
| 342,212 | |
| Total Revenue | |
| 189,394 | | |
| 342,212 | | |
| 531,606 | |
| | |
| | | |
| | | |
| | |
| Cost of Goods Sold | |
| | | |
| | | |
| | |
| Brand Name Management Fees and Services | |
| - | | |
| - | | |
| - | |
| Automotive Products | |
| - | | |
| (175,396 | ) | |
| (175,396 | ) |
| Total Cost of Goods Sold | |
| - | | |
| (175,396 | ) | |
| (175,396 | ) |
| | |
| | | |
| | | |
| | |
| Gross Profit | |
| 189,394 | | |
| 166,816 | | |
| 356,210 | |
| | |
| | | |
| | | |
| | |
| Other Income | |
| 106,834 | | |
| 193,036 | | |
| 299,870 | |
| | |
| | | |
| | | |
| | |
| Operating Expenses | |
| | | |
| | | |
| | |
| Selling and Distribution | |
| (87,931 | ) | |
| (158,881 | ) | |
| (246,812 | ) |
| General and Administrative | |
| (146,050 | ) | |
| (263,896 | ) | |
| (409,946 | ) |
| Total Operating Expenses | |
| (233,981 | ) | |
| (422,777 | ) | |
| (656,758 | ) |
| | |
| | | |
| | | |
| | |
| Segment Profit/(Loss) from Operation | |
| 62,247 | | |
| (62,925 | ) | |
| (678 | ) |
| | |
| | | |
| | | |
| | |
| | |
For The Year Ended May 31, 2025 | |
| | |
Brand Name Management Fees and Services Segment | | |
Automotive Products | | |
Total | |
| | |
$ | | |
$ | | |
$ | |
| Revenue | |
| | | |
| | | |
| | |
| Brand Name Management Fees and Services | |
| 314,728 | | |
| - | | |
| 314,728 | |
| Automotive Products | |
| - | | |
| 143,904 | | |
| 143,904 | |
| Total Revenue | |
| 314,728 | | |
| 143,904 | | |
| 458,632 | |
| | |
| | | |
| | | |
| | |
| Cost of Goods Sold | |
| | | |
| | | |
| | |
| Brand Name Management Fees and Services | |
| - | | |
| - | | |
| - | |
| Automotive Products | |
| - | | |
| (85,975 | ) | |
| (85,975 | ) |
| Total Cost of Goods Sold | |
| - | | |
| (85,975 | ) | |
| (85,975 | ) |
| | |
| | | |
| | | |
| | |
| Gross Profit | |
| 314,728 | | |
| 57,929 | | |
| 372,657 | |
| | |
| | | |
| | | |
| | |
| Other Expenses | |
| (349 | ) | |
| (159 | ) | |
| (508 | ) |
| | |
| | | |
| | | |
| | |
| Operating Expenses | |
| | | |
| | | |
| | |
| Selling and Distribution | |
| (134,018 | ) | |
| (61,277 | ) | |
| (195,295 | ) |
| General and Administrative | |
| (1,665,093 | ) | |
| (761,335 | ) | |
| (2,426,428 | ) |
| Total Operating Expenses | |
| (1,799,111 | ) | |
| (822,612 | ) | |
| (2,621,723 | ) |
| | |
| | | |
| | | |
| | |
| Segment Loss from Operation | |
| (1,484,732 | ) | |
| (764,842 | ) | |
| (2,249,574 | ) |
|