v3.26.3
NOTE 10 – SEGMENT INFORMATION
 12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
NOTE 10 – SEGMENT INFORMATION

NOTE 10 – SEGMENT INFORMATION

 

The Company’s Chief Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”), evaluates the Company’s financial performance and allocates resources based on a consolidated view of the business. Consequently, the Company operates as a single reportable segment under the guidelines of ASC 280, Segment Reporting. The CODM classifies this segment as Consumer Goods.

 

The Company’s operations, which include marketing, purchasing and procurement, and research and development, are managed centrally. The CODM assesses financial performance using metrics such as revenue, operating profit, and key operating expenses, which are outlined below as the primary cost components for evaluating the Company’s performance.

 

Additionally, the CODM measures income generated from the Company’s assets by focusing on net income as a key performance indicator. This metric is used to assess the return on assets and supports strategic decision-making.

 

                 
  For the Fiscal Years Ended December 31,
  2025  2024
       
Revenue from external customers  $7,720,757   $14,235 
           
Reconciliation of revenue:          
Less: Cost of goods sold   5,818,498    3,421 
Segment gross profit  $1,902,259   $10,814 
           
Less:          
Salaries and payroll   351,457    63,000 

Other segment items(1)

   1,315,053    351,400 
Segment net profit (loss)  $235,749   $(403,586)
           
Reconciliation of loss:          
Other expense, net   (150,041)   (5,854)
Net profit (loss) before income taxes  $85,708   $(409,440)

 

Other segment items comprising segment net loss include depreciation and amortization expenses, professional fees, marketing expenses, occupancy expenses, travel expenses, research and development expenses, and certain overhead expenses.