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SEGMENTS
3 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
SEGMENTS

NOTE 6 - SEGMENTS

 

The Company’s Chief Executive Officer serves as the Chief Operating Decision Maker (“CODM”) and evaluates the financial performance of the business and makes resource allocation decisions on a consolidated basis. As a result, the Company operates as a single reportable segment under ASC 280, Segment Reporting, defined by the CODM as Consumer Home Goods. The Company's operations include sales and marketing, product design and development, and research and development consulting, all of which are managed centrally. The CODM assesses financial performance based on consolidated revenue, operating profit, and key operating expenses as detailed below.

 

The following table presents significant segment expenses regularly provided to and reviewed by the CODM:

 

               
    Consumer Home Goods  
                 
    March 31, 2025     March 31, 2024  
Revenue, net   $ -     $ 5,450  
Less: Cost of goods sold     -       -  
Less:                
Sales and marketing     -       9,591  
Product development     125       -  
Consultancy fees     -       41,250  
Other segment expenses     106,670       187,594  
Segment net loss     (106,795 )     (232,985 )
                 
Reconciliation of loss:                
Other income (expense)     -       4  
Interest expense     (4,284 )     (29,263 )
Income before income taxes     (111,079 )     (262,244 )