Segment Information

9 Months Ended

Sep. 30, 2025

Segment Information

Segment Information

Note 11 – Segment Information

We operate in one reportable segment, which is the purchase of land, and building Commercial Grade “Cultivation Centers” to consult, assist, manage and lease to Licensed Dispensary owners and organic grow operators on a contract basis, with a concentration on the legal and medical marijuana sector. The Company’s CODM includes the chief executive officer and chief financial officer.  The chief operating decision maker (“CODM”) regularly review and use the consolidated net loss, as reported on our Consolidated Statements of Operations and Comprehensive Loss in evaluating the overall performance of our single reporting segment.  The CODM also reviews total assets as reported in the consolidated financial statements when allocating resources. As a result, the Company has determined that it has only one reportable segment. The measure of segment assets is represented as total assets presented on our accompanying balance sheets.

Although the Company has not generated revenue during the reporting period, it continues to incur expenses related to research and development, general and administrative activities, and other operational costs. The CODM uses these expense categories to assess the Company's performance and allocate resources.

The accounting policies of the single segment are the same as those described in the summary of significant accounting policies. There have been no significant changes in measurement methods from the prior year.

Geographically, we have no assets in a foreign country requiring separate disclosure.

The following table provides the significant expenses that management used to manage our one reportable segment:

	September 30, 2025			September 30, 2024
General and administrative expenses		505,836			286,694
Professional fees		70,413			98,872
Depreciation and amortization		24,556			16,964
Total operating expenses		600,805			402,530
Other income (expense), net					35,000
Interest expense		(21,180	)		(9,563	)
Income tax expense		33			399
Net loss		(622,018	)		(378,436	)

The table above presents the Company’s single operating segment results and reconciles the segment expenses reviewed by the CODM to consolidated net loss as reported in the Consolidated Statements of Operations and Comprehensive Loss.