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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Segment Reporting, Policy (Policies)
 9 Months Ended
Aug. 31, 2026
Policies  
Segment Reporting, Policy

Segment Reporting

ASC Topic 280, Segment Reporting, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

 

The Company’s CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results and financial metrics for the Company to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment.

 

The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

 

As of August 31, 2026

 

As of November 30, 2025

Cash and bank

$

16,172

 

$

2,070

Total Assets

$

16,172

 

$

2,070

 

 

 

Nine months ended

August 31, 2026

 

Nine months ended

August 31, 2025

Service Income

$

40,575

 

$

-

Cost of Revenue

 

(20,146)

 

 

-

Consulting

 

(494,275)

 

 

(132,725)

Legal and professional

 

(3,182,960)

 

 

(1,268,288)

Stock based compensation

 

(2,300,000)

 

 

-

Dues and Subscription

 

(2,240)

 

 

(430)

Regulatory Fee

 

(1,600)

 

 

(833)

Travelling and Entertainment

 

(14,308)

 

 

(10,436)

Advertising and Marketing

 

(26,350)

 

 

-

Training and development

 

(23,800)

 

 

-

Loss on settlement of service

 

(144,666)

 

 

-

Financial Charges

 

(8,910)

 

 

(1,227)

Other Expense

 

(53)

 

 

(631)

Net loss

$

(6,178,733)

 

$

(1,414,570)

 

Segment Reconciliation:

 

 

Three Months

 

Nine Months

Segment net loss - net loss

$

(3,583,901)

 

$

(6,178,733)

Segment loss before income taxes

$

(3,583,901)

 

$

(6,178,733)