SEGMENT INFORMATION

6 Months Ended

May 31, 2026

NOTE 9 – SEGMENT INFORMATION

In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The Company adopted this standard for the fiscal year ended November 30, 2025. The adoption impacted only the Company’s financial statement disclosures and did not affect its financial position, results of operations, or cash flows.

The Company operates as a single reportable operating segment. The Company’s Chief Operating Decision Maker (“CODM”) is its Chief Executive Officer, Wen Lung, Wang. The CODM is responsible for assessing performance, making strategic decisions, and allocating resources for the Company as a whole. The Company manages its entire business as one integrated operating segment, focused on the development and operation of mobile applications. This single-segment structure is consistent with how the CODM reviews the business, allocates resources, and assesses financial performance exclusively on a consolidated basis, with no separate segment-level financial information used for decision-making.

As a single operating segment, the measure of segment profit or loss reviewed by the CODM is the Company’s consolidated net loss, as reported on the Consolidated Statements of Operations. This is the primary measure used by the CODM to assess the performance of the Company’s single reportable segment and make resource allocation decisions, as it aligns with U.S. Generally Accepted Accounting Principles (“US GAAP”) and reflects the integrated financial performance of the Company as a whole.

Pursuant to ASU 2023-07 for single operating segment entities, the significant expense categories regularly provided to the CODM and included in the measurement of consolidated net loss are those presented on the face of the Consolidated Statements of Operations, including Server Rental Expenses, Professional Fees, Amortization Expense, and Other Expense. In addition to these significant expense categories, other segment items that impact consolidated net loss, such as other income, are also regularly reviewed by the CODM to evaluate the overall financial performance of the Company’s single reportable segment.

Data as of the six-month period ending May 31, 2026

Segment Expense

Schedule of expense
Entity Name	Expense (USD)		% of Total Consolidated Expense
Mei Sheng Corporation Limited	$	275,286		91.28%
Apex Intelligence LLC		21,900		7.26%
Ankam LLC		4,391		1.46%
Consolidated Total	$	301,577		100%

Segment Expense Categories

Schedule of expense categories
Expense Category	Expense (USD)		% of Total Consolidated Expense
Professional Fees	$	152,710		50.64%
Server Rental Expenses		62,958		20.88%
Director fees		53,571		17.76%
Amortization Expense		26,291		8.72%
Other Expense		6,047		2.00%
Consolidated Total	$	301,577		100%

Segment Profit (Loss)

The CODM uses consolidated net loss as the key measure to evaluate segment profitability, consistent with the measurement basis described earlier.

Schedule of operating profit
Entity Name	Loss (USD)			% of Total Consolidated Loss
Mei Sheng Corporation Limited	$	(230,301	)		89.76%
Apex Intelligence LLC		(21,900	)		8.53%
Ankam LLC		(4,391	)		1.71%
Consolidated Total	$	(256,592	)		100%

For the fiscal year, consolidated segment net loss was $256,592.

Segment Assets

Segment assets by entity are as follows:

Schedule of assets by entity
Entity Name	Amount (USD)		% of Consolidated Total Assets
Apex Intelligence LLC	$	25,550		80.14%
Mei Sheng Corporation Limited		6,330		19.86%
Consolidated Total	$	31,880		100%

Long-lived assets are primarily located in the United States and Hong Kong SAR, China.

- Definition

The entire disclosure for segment reporting.

+ References

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+ Details

Ankam, Inc. 10-Q