Segment Information

3 Months Ended

Nov. 30, 2020

SEGMENT INFORMATION

The Company’s segments are business units that offer different products and services and are reviewed separately by the chief operating decision maker (the “CODM”), or the decision-making group, in deciding how to allocate resources and in assessing performance. The Company’s CODM is the Company’s Chief Executive Officer.

For the three months ended November 30, 2020

	Money lending			Property agency services		Mortgage referral services			Corporate unallocated (note)			Consolidated

Revenue	$	-		$	-	$	12,382		$	-		$	12,382
Cost of revenue		-			-		(11,763	)		-			(11,763	)
Gross profit		-			-		619			-			619
General and administrative expense		(25,853	)		-		(1,227	)		(35,811	)		(62,891	)
Loss from operations		(25,853	)		-		(608	)		(35,811	)		(62,272	)
Other income		-			-		-			-			-
Loss before income tax		(25,853	)		-		(608	)		(35,811	)		(62,272	)
Income tax		-			-		(88	)		-			(88	)
Net loss	$	(25,853	)	$	-	$	(696	)	$	(35,811	)	$	(62,360	)

Total assets
As of November 30, 2020	$	8,743		$	2,496	$	4,934		$	302		$	16,475
As of August 31, 2020	$	55		$	2,496	$	29		$	302		$	2,882

For the three months ended November 30, 2019

	Money lending			Property agency services		Mortgage referral services			Corporate unallocated (note)		Consolidated

Revenue	$	-		$	-	$	10,096		$	-	$	10,096
Cost of revenue		-			-		-			-		-
Gross profit		-			-		10,096			-		10,096
General and administrative expense		(641	)		-		(740	)		-		(1,381	)
Profit (Loss) from operations		(641	)		-		9,356			-		8,715
Other income		641			-		-			6,154		6,795
Profit before income tax		-			-		9,356			6,154		15,510
Income tax		-			-		-			-		-
Net profit	$	-		$	-	$	9,356		$	6,154	$	15,510

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/topic&trid=2134510

+ Details

TEMIR CORP. 10-Q