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SEGMENTS
9 Months Ended
Sep. 30, 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

 
                           
 

 

For the three months ended September 30, 2025

  For the three months ended September 30, 2024   For the nine months ended September 30, 2025     For the nine months ended September 30, 2024  
Revenue, net  $   $   $     $ 143,268  
Less: Cost of goods sold                 (38,019)  
Less:                          
Sales and marketing                 17,403  
Product development       2,365     125       4,268  
Consultancy fees   29,613     35,787     150,535       230,222  
Other segment expenses   34,849     23,371     91,026       245,219  
Segment net loss   (64,462 )   (65,523     (241,686 )     (391,863 )
                           
Reconciliation of loss:                          
Other income (expense)                 4  
Interest expense   (8,375 )   (30,014   (18,763 )     (89,114 )
Income (loss) before income taxes   (72,837 )   (95,537 )   (260,449 )     (480,973 )