FOREIGN OPERATIONS AND SEGMENT REPORTING

6 Months Ended

Feb. 28, 2025

Segment Reporting [Abstract]

FOREIGN OPERATIONS AND SEGMENT REPORTING

NOTE 11 – FOREIGN OPERATIONS AND SEGMENT REPORTING

Major Customers and Accounts Receivable

The Company’s accounts and receivable as of February 29, 2025 and August 31, 2024 and revenues for the six-month period ended February 29, 2025 and February 28, 2024 are primarily from four customers. 

Product and Geographic Markets

The Company generates its income primarily from marketing consulting services provided primarily in the United States and Great Britain.

Segment

The Company operates in one segment: marketing consulting services. The Company used the following factors to identify includes the basis of organization, the relative similarities in types of product offerings. The chief operating decision maker is the Company’s Executive Director. The total assets of the segment amounts to the Company’s consolidated assets. There are no long-lived assets.

The Company has concluded that consolidated net income or loss, as shown in its financial statements, is the measure of segment profitability. There are no intersegment transactions.

Assets at February 28, 2025 and revenues for the six-month period ended February 28, 2025 were as follows (unaudited):

	United States		Great Britain		Total
Revenues	$	7,755	$	48,822	$	56,577
Total revenues	$	7,755	$	48,822	$	56,577
Identifiable assets at February 28, 2024	$	8,971	$	43,783	$	52,754

Assets at February 29, 2024 and revenues for the six-month period ended February 29, 2024 were as follows (unaudited):

	United States		Great Britain		Total
Revenues	$	107,883	$	58,451	$	166,334
Total revenues	$	107,883	$	58,451	$	166,334
Identifiable assets at February 29, 2024	$	20,981	$	27,849	$	48,830