SEGMENT REPORTING |
12 Months Ended |
|---|---|
May 31, 2026 | |
| Segment Reporting [Abstract] | |
| SEGMENT REPORTING | NOTE 7 – SEGMENT REPORTING
The Company develops and provides software and related technology services to customers in the United States. The Company manages its business and allocates resources on a consolidated basis and has determined that it operates as one operating and reportable segment.
The Company’s Chief Executive Officer (“CEO”) is the Company’s chief operating decision maker (“CODM”). The CODM reviews consolidated financial information to assess the Company’s performance and allocate resources. The Company’s operations are managed as a single business, and the CODM does not regularly review discrete financial information for separate operating components.
The Company’s measure of segment profit or loss used by the CODM in assessing performance and allocating resources is consolidated net income (loss), which is the measure most consistent with U.S. generally accepted accounting principles (“U.S. GAAP”). Because the Company operates as a single reportable segment and is managed on a consolidated basis, the segment revenue and segment profit or loss are the same as the corresponding amounts reported in the Company’s consolidated financial statements.
The Company regularly provides the CODM with the consolidated expense categories presented in the Company’s consolidated statements of operations. The Company has determined that there are no additional significant segment expense categories regularly provided to the CODM that are not separately presented in the consolidated financial statements. Accordingly, the Company has not identified any additional significant segment expenses requiring separate disclosure under ASC 280.
The Company does not separately allocate or regularly provide the CODM with segment asset information at a level different from the consolidated amounts reported in the consolidated balance sheets. Accordingly, segment assets are not separately disclosed.
Because the Company operates as a single reportable segment and the segment measure of profit or loss is consolidated net income (loss), there are no differences between the segment measure of profit or loss and the corresponding consolidated amount requiring reconciliation.
Geographic Information
The Company operates entirely within the United States. All of the Company’s long-lived assets are located in the United States, and substantially all of the Company’s revenue is expected to be attributable to customers in the United States.
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