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Foreign operations and segment reporting
12 Months Ended
Aug. 31, 2025
Segment Reporting [Abstract]  
Foreign operations and segment reporting

NOTE 14 – Foreign operations and segment reporting

 

Customer Concentration

 

Four and three of the Company’s customers accounted for 100% of its accounts receivable at August 31, 2025 and 2024, respectively. Five of the Company’s customers accounted for 100% of its revenues during fiscal 2025 and 2024, respectively.

 

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 and Chief Operating Officer. 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.

 

As of August 31, 2025, a majority of our revenues and a majority of our assets are associated with subsidiaries located in the United Kingdom. Assets and revenues as of and for the respective periods were as follows:

 

   United States   Great Britain   Total 
Revenues  $18,095   $119,903   $137,998 
Total revenues   18,095    119,903    137,998 
Identifiable assets at August 31, 2025   15,536    42,966    58,502 

 

As of August 31, 2024, a majority of revenues and assets are associated with subsidiaries located in the United Kingdom. Assets and revenues for the year ended August 31, 2024, were as follows:

 

   United States   Great Britain   Total 
Revenues  $115,684   $122,184   $237,868 
Total revenues   115,684    122,184    237,868 
Identifiable assets at August 31, 2024   7,465    53,952    61,417