NOTE 13 – SEGMENT INFORMATION

12 Months Ended

Aug. 31, 2025

Segment Reporting [Abstract]

NOTE 13 – SEGMENT INFORMATION

NOTE 13 – SEGMENT INFORMATION

The Company follows FASB ASC Topic 280, Segment Reporting, as amended by ASU 2023-07. The Company’s Chief Operating Decision Maker (“CODM”), Mr. Deng, the Chief Executive Officer, is responsible for evaluating operating results and allocating resources among the Company’s operating segments. As a result of strategic business realignment, the Company has identified two reportable segments: the Copyrights and Licensing (“IP”) segment and the Cinema segment.

The following table presents summarized financial information by reportable segment for the years ended August 31, 2025 and 2024, respectively.

	IP Segment				Cinema Segment						Total
	Year ended				Year ended						Year ended
	August 31				August 31						August 31
	2025		2024		2025			2024			2025		2024
Revenue	$	6,077,503	$	2,868,455	$	291,060		$	432,012		$	6,368,563	$	3,300,467
Cost of copyrights sold		1,644,893		119,517		—			—			1,644,893		119,517
Operating costs		—		—		155,097			189,500			155,097		189,500
Depreciation and Amortization		1,559,556		1,664,338		—			—			1,559,556		1,664,338
Interest expense		71,020		31,588		—			—			71,020		31,588
Segment assets		6,637,538		2,257,669		26,618			91,501			6,664,156		2,349,170
Segment income (loss)	$	1,658,964	$	671,457	$	(203,516	)	$	(129,126	)	$	1,455,448	$	542,331