v3.26.3
Revenue Disclosure
9 Months Ended
Aug. 31, 2026
Notes  
Revenue Disclosure

NOTE 4 - REVENUE RECOGNITION

 

During the three months ended August 31, 2026, the Company did not recognize any revenue from consulting or strategic advisory services. Accordingly, the Company had no revenue or related cost of revenue during the three-month period ended August 31, 2026.

 

The Company is acting as a principal in accordance with ASC 606. The Company recognized revenue on a gross basis as it controls the promised services before they are transferred to the customer and is primarily responsible for satisfying the performance obligations. Revenue is recognized over time as the customer simultaneously receives and consumes the benefits of the services provided.

 

Progress toward satisfaction of the performance obligations is measured based on the services performed during the billing period, which generally corresponds with the Company’s monthly invoicing.