Company: STRG
Filing Date: 2025-09-08
Form Type: 10-Q
Source: 0001640334-25-001648
Chunk: 14

Company: STARGUIDE GROUP, INC.
Filing Date: 2025-09-08
Form: 10-Q
Item: Part I, Item 1
Chunk 14
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5, the Company issued a convertible note to a non-affiliate of $17,300 for payment of the Company’s three months ended April 30, 2025 operating expenses on behalf of the Company. The convertible note is due on demand, bears interest at 7.5% per annum and is convertible at $0.10 per share. On July 31, 2025, the Company issued a convertible note to a non-affiliate of $10,600 for payment of the Company’s six months ended July 31, 2025 operating expenses on behalf of the Company. The convertible note is due on demand, bears interest at 7.5% per annum and is convertible at $0.10 per share. During the six months ended July 31, 2025 and 2024, the note interest was $4,245 and $2,277, respectively. As of July 31, 2025 and January 31, 2025, the convertible note was $131,686 and $103,787, respectively.

NOTE 8 – SEGMENT REPORTING Operating segments comprised of the components of an entity in which separate information is available for evaluation by the Company’s chief operating decision maker, or group of decision makers, in determining how to allocate resources in evaluating performance. The Company consists of a single reporting segment: Software as a Service (Saas) business. The Saas segment is comprised of the Company’s identifying and locating SaaS businesses with the potential to grow, bringing them under the Starguide corporate umbrella. The Company’s chief operating decision maker (“CODM”) is its Chief Executive Officer. The accounting policies of the Saas entertainment segment are as described in the summary of significant accounting policies. The CODM evaluates the performance of the Saas segment based on the Company’s net loss as reported in the Consolidated Statements of Operations. The Company’s segment assets are reported on the Consolidated Balance Sheets. The CODM reviews performance based on gross profit, operating profit and net earnings. Operating profit is reviewed to monitor the operating and administrative expenses of the Company. Profitability is important to the Company’s ability to grow and expand operations and strategic initiatives. The Company does not have any operations or sources of revenue from its 80% owned subsidiary outside of Great Britian. 

NOTE 9 – SUBSEQUENT EVENTS In accordance with ASC 855, “Subsequent Events,” the Company has analyzed its operations subsequent to October 31,