| SEGMENT REPORTING |
9.
SEGMENT REPORTING
ASC
280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with
the Company’s internal organization structure as well as information about services categories, business segments and major customers
in financial statements. The Company has1 single reportable segment based on business unit, financial services business and single reportable
segment based on New Zealand.
SCHEDULE
OF SEGMENT REPORTING
| By
Business Unit | |
Financial Services Business | | |
Total | |
| | |
For
the Three Months Ended August
31, 2026 | |
| By
Business Unit | |
Financial Services Business | | |
Total | |
| Revenue | |
$ | 10,000 | | |
$ | 10,000 | |
| | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| - | |
| General
and administrative expenses | |
| (9,822 | ) | |
| (9,822 | ) |
| Depreciation | |
| (463 | ) | |
| (463 | ) |
| | |
| | | |
| | |
| Loss
from operations | |
| (285 | ) | |
| (285 | ) |
| | |
| | | |
| | |
| Total
assets | |
$ | 12,951 | | |
$ | 12,951 | |
| Capital
expenditure | |
$ | - | | |
$ | - | |
| By
Business Unit | |
Financial Services Business | | |
Total | |
| | |
For
the Three Months Ended August
31, 2025 | |
| By
Business Unit | |
Financial Services Business | | |
Total | |
| Revenue | |
$ | 5,000 | | |
$ | 5,000 | |
| | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| - | |
| General
and administrative expenses | |
| (11,370 | ) | |
| (11,370 | ) |
| Depreciation | |
| (463 | ) | |
| (463 | ) |
| | |
| | | |
| | |
| Loss
from operations | |
| (6,833 | ) | |
| (6,833 | ) |
| | |
| | | |
| | |
| Total
assets | |
$ | 34,293 | | |
$ | 34,293 | |
| Capital
expenditure | |
$ | - | | |
$ | - | |
| By
Country | |
New
Zealand | | |
Total | |
| | |
For
the Three Months Ended August
31, 2026 | |
| By
Country | |
New
Zealand | | |
Total | |
| Revenue | |
$ | 10,000 | | |
$ | 10,000 | |
| | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| - | |
| General
and administrative expenses | |
| (9,822 | ) | |
| (9,822 | ) |
| Depreciation | |
| (463 | ) | |
| (463 | ) |
| | |
| | | |
| | |
| Loss
from operations | |
| (285 | ) | |
| (285 | ) |
| | |
| | | |
| | |
| Total
assets | |
$ | 12,951 | | |
$ | 12,951 | |
| Capital
expenditure | |
$ | - | | |
$ | - | |
| By
Country | |
New
Zealand | | |
Total | |
| | |
For
the Three Months Ended August
31, 2025 | |
| By
Country | |
New
Zealand | | |
Total | |
| Revenue | |
$ | 5,000 | | |
$ | 5,000 | |
| | |
| | | |
| | |
| Cost of revenue | |
| - | | |
| - | |
| General
and administrative expenses | |
| (11,370 | ) | |
| (11,370 | ) |
| Depreciation | |
| (463 | ) | |
| (463 | ) |
| | |
| | | |
| | |
| Loss
from operations | |
| (6,833 | ) | |
| (6,833 | ) |
| | |
| | | |
| | |
| Total
assets | |
$ | 34,293 | | |
$ | 34,293 | |
| Capital
expenditure | |
$ | - | | |
$ | - | |
|