NOTE 13 – SEGMENT INFORMATION

9 Months Ended

May 31, 2025

Segment Reporting [Abstract]

NOTE 13 – SEGMENT INFORMATION

NOTE 13 – SEGMENT INFORMATION

The Company reports information about operating segments in accordance with ASC 280-10, Segment Reporting, which requires financial information to be reported based on the way management organizes segments within a company for making operating decisions and evaluating performance. As the result of business strategic changes, the Company has identified two reportable segments: Copyrights and license (“IP’) segment and cinema segment.

The following table presents summary information by segment for the nine months ended May 31, 2025 and May 31, 2024, respectively.

	IP Segment					Cinema Segment					Total
	Nine months ended					Nine months ended					Nine months ended
	May 31,  2025		May 31, 2024			May 31, 2025			May 31, 2024		May 31, 2025		May 31, 2024
Revenue	$	3,308,128	$	1,617,455		$	221,954		$	267,856	$	3,530,082	$	1,885,311
Costs of copyrights sold		1,510,921		—			—			—		1,510,921		—
Theatre operating costs		—		—			118,598			136,397		118,598		136,397
Depreciation and Amortization		850,996		1,444,814			—			—		850,996		1,444,814
Interest expense		40,041		25,260			—			—		40,041		25,260
Segment assets		6,368,028		1,590,495			109,704			165,111		6,477,732		1,755,606
Segment income (loss)	$	186,354	$	(491,131	)	$	(146,703	)	$	172,846	$	39,651	$	(318,285	)

The following table presents summary information by segment for the three months ended May 31, 2025 and May 31, 2024, respectively.

	IP Segment					Cinema Segment					Total
	Three months ended					Three months ended					Three months ended
	May 31,  2025			May 31, 2024		May 31, 2025			May 31, 2024		May 31, 2025			May 31, 2024
Revenue	$	1,786,100		$	629,819	$	59,089		$	68,492	$	1,845,189		$	698,311
Costs of copyrights sold		780,871			—		—			—		780,871			—
Theatre operating costs		—			—		25,995			32,316		25,995			32,316
Depreciation and Amortization		595,278			370,114		—			—		595,278			370,114
Interest expense		36,468			5,170		—			—		36,468			5,170
Segment assets		6,368,028			1,590,495		109,704			165,111		6,477,732			1,755,606
Segment income (loss)	$	(75,106	)	$	106,188	$	(50,138	)	$	26,846	$	(125,244	)	$	133,034

AB INTERNATIONAL GROUP CORP. 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)