3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Segment Reporting (Policies)

9 Months Ended

Oct. 31, 2025

Policies

Segment Reporting

Segment Reporting

The Company operates as a single operating and reportable segment. The Chief Executive Officer, who serves as the Company’s Chief Operating Decision Maker (“CODM”), evaluates financial performance and allocates resources on a consolidated basis.

The measure of segment profitability used by the CODM is operating income (loss) as presented in the accompanying Statements of Operations. The most significant expense categories regularly reviewed by the CODM in evaluating this measure include:

·General and administrative expenses, which include corporate overhead, legal & professional services, software and infrastructure costs, and administrative support; 

·Research and development expenses, consisting of internal and outsourced AI product development, algorithmic testing, and software prototyping activity; and 

·Marketing and content-production expenses, including costs incurred for AI-driven e-commerce operations, content creation, and vendor-produced promotional materials. 

Items excluded from the CODM’s measure of segment profit or loss include interest income or expense, income taxes, and any non-recurring or infrequent items. These excluded items were not material for the periods presented.

The CODM does not review segment asset information when assessing performance or making operating decisions. Accordingly, the Company does not report segment assets. As a single-segment entity, all revenues, expenses, long-lived assets, and cash flows are attributed to the consolidated Company.