SEGMENT INFORMATION

12 Months Ended

May 31, 2025

NOTE 17 SEGMENT INFORMATION

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, who is the CEO in deciding how to allocate resources and assess performance.

Currently, the Company has three reportable business segments:

(1)	Brand Name Management Fees and Services, mainly provided brand name “Chejiangling/Teenage Hero Car” to the customers. Customers are authorized to operate their workshop under the brand name of “Chejiangling/Teenage Hero Car”.
(2)	Motor Oil and Auto Parts, mainly provided motor oil products and spare parts to the customers.
(3)	Exhaust Gas Cleaner and Other, mainly provided exhaust gas cleaner products to the customers.

In the following table, revenue is disaggregated by reportable segments:

SCHEDULE OF DISAGGREGATION OF REVENUE

	Brand Name Management Fees and Services Segment			Motor Oil & Auto Parts Segment			Exhaust Gas Cleaner and Others Segment			Total
	For The Year Ended May 31, 2025
	Brand Name Management Fees and Services Segment			Motor Oil & Auto Parts Segment			Exhaust Gas Cleaner and Others Segment			Total
	$			$			$			$
Revenue
Brand Name Management Fees and Services		314,728			-			-			314,728
Motor Oil & Auto Parts		-			143,594			-			143,594
Exhaust Gas Cleaners and Others		-			-			310			310
Total Revenue		314,728			143,594			310			458,632

Cost of Goods Sold
Brand Name Management Fees and Services		-			-			-			-
Motor Oil & Auto Parts		-			(84,864	)		-			(84,864	)
Exhaust Gas Cleaners and Others		-			-			(1,111	)		(1,111	)
Total Cost of Goods Sold		-			(84,864	)		(1,111	)		(85,975	)

Gross Profit		314,728			58,730			(801	)		372,657

Other Expenses		(349	)		(159	)		-			(508	)

Operating Expenses
Selling and Distribution		(134,018	)		(61,145	)		(132	)		(195,295	)
General and Administrative		(1,665,093	)		(759,695	)		(1,640	)		(2,426,428	)
Total Operating Expenses		(1,799,111	)		(820,840	)		(1,772	)		(2,621,723	)

Segment Loss from Operation		(1,484,732	)		(762,269	)		(2,573	)		(2,249,574	)

	Brand Name Management Fees and Services Segment			Motor Oil & Auto Parts Segment			Exhaust Gas Cleaner and Others Segment			Total
	For The Year Ended May 31, 2024
	Brand Name Management Fees and Services Segment			Motor Oil & Auto Parts Segment			Exhaust Gas Cleaner and Others Segment			Total
	$			$			$			$
Revenue
Brand Name Management Fees and Services		1,321,942			-			-			1,321,942
Motor Oil & Auto Parts		-			436,074			-			436,074
Exhaust Gas Cleaners and Others		-			-			560,696			560,696
Total Revenue		1,321,942			436,074			560,696			2,318,712

Cost of Goods Sold
Brand Name Management Fees and Services		-			-			-			-
Motor Oil & Auto Parts		-			(265,158	)		-			(265,158	)
Exhaust Gas Cleaners and Others		-			-			(407,479	)		(407,479	)
Total Cost of Goods Sold		-			(265,158	)		(407,479	)		(672,637	)

Gross Profit		1,321,942			170,916			153,217			1,646,075

Other Income		6,417			2,117			2,721			11,255

Operating Expenses
Selling and Distribution		(268,380	)		(88,531	)		(113,832	)		(470,743	)
General and Administrative		(1,893,200	)		(624,517	)		(802,993	)		(3,320,710	)
Total Operating Expenses		(2,161,580	)		(713,048	)		(916,825	)		(3,791,453	)

Segment Loss from Operation		(833,221	)		(540,015	)		(760,887	)		(2,134,123	)

- 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

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+ Details

CXJ GROUP CO., Ltd 10-K