v3.26.3
Segments of operations
 6 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segments of operations

4. Segments of operations

 

The Company’s chief operating decision maker is the Company’s Chief Executive Officer (the “CODM”), who makes resource allocation decisions and assesses performance based on financial information prepared on a consolidated basis, accompanied by disaggregated information about revenues, gross profit (loss) and operating loss by the only one identified reportable segments.

 

The Company’s reportable segments consist of only one segment which is the Gym Equipment segment. Operating loss for the segment includes revenues from third parties, cost of goods sold and operating expenses directly attributable to the segment.

 

The accounting policies of the segment is the same as those described in Note 2, “Summary of Significant Accounting Policies.”

 

   Gym Equipment   Total 
  

For the six-month period ended

December 31, 2025

 
   Gym Equipment   Total 
         
Revenue  $2,730,597   $2,730,597 
Cost of Goods Sold   1,909,324    1,909,324 
Segment Gross Profit   821,273    821,273 
           
Loss before taxes  $7,045,993   $7,045,993 
           
Supplemental Segment Information:          
Amortization of operating right of use asset   137,557    137,557 
Depreciation expenses   2,530    2,530 
IPO related-expenses   300,000    300,000 
Unrealized loss on digital assets   4,654,481    4,654,481 
Gain on change in fair value of convertible notes   3,086,079    3,086,079 
Interest income   85,699    85,699 
Interest expense   1,199,186    1,199,186 
           
Total Assets  $68,156,356   $68,156,356 

 

   Gym Equipment   Total 
   For the six-month period ended
December 31, 2024		 
   Gym Equipment   Total 
         
Revenue  $2,647,039   $2,647,039 
Cost of Goods Sold   1,632,280    1,632,280 
Segment Gross Profit   1,014,759    1,014,759 
           
Loss before taxes  $1,339,691   $1,339,691 
           
Supplemental Segment Information:          
Amortization of operating right of use asset   138,728    138,728 
Depreciation expenses   5,195    5,195 
IPO related-expenses   300,000    300,000 
Unrealized gain from marketable securities   77,681    77,681 
Interest income   129,292    129,292 
Interest expense   74,256    74,256 
           
Total Assets  $9,912,795   $9,912,795 

 

 

GMEX ROBOTICS CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

 

4. Segments of operations (continued)

 

   Gym Equipment   Total 
  

For the fiscal year ended

June 30, 2025

 
   Gym Equipment   Total 
         
Revenue  $5,200,138   $5,200,138 
Cost of Goods Sold   3,157,996    3,157,996 
Segment Gross Profit   2,042,142    2,042,142 
           
Loss before taxes  $349,227   $349,227 
           
Supplemental Segment Information:          
Operating lease expense   303,869    303,869 
Depreciation expense   9,467    9,467 
Change in fair value of warrants   2,024,942    2,024,942 
Loss on extinguishment of warrants   285,346    285,346 
IPO related-expenses   600,000    600,000 
           
Realized gain on investments   50,675    50,675 
Interest income   215,586    215,586 
Interest expense   114,006    114,006 
           
Total Assets  $11,395,509   $11,395,509