SEGMENT REPORTING

3 Months Ended

Feb. 29, 2024

Segment Reporting [Abstract]

SEGMENT REPORTING

11. SEGMENT REPORTING

ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company has single reportable segment based on business unit, information technology services business and two reportable segments based on country, Malaysia and Hong Kong.

In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes.

	For the Three Months Ended and As of February 29, 2024
By Business Unit	Information Technology Services Business			Total
Revenue	$	6,600		$	6,600
Cost of revenue		-			-
General and administrative expenses		(10,302	)		(10,302	)
Loss from operations		(3,702	)		(3,702	)
Total assets	$	12,631		$	12,631
Capital expenditure	$	729		$	729

	For the Three Months Ended and As of February 29, 2024
By Country	Hong Kong			Malaysia			Total
Revenue	$	6,000		$	600		$	6,600
Cost of revenue		-			-			-
General and administrative expenses		(105	)		(10,197	)		(10,302	)
Loss from operations		5,895			(9,597	)		(3,702	)
Total assets	$	-		$	12,631		$	12,631
Capital expenditure	$	-		$	729		$	729