Company: STRG
Filing Date: 2025-12-11
Form Type: 10-Q
Source: 0001640334-25-002296
Chunk: 11

Company: STARGUIDE GROUP, INC.
Filing Date: 2025-12-11
Form: 10-Q
Item: Part I, Item 1
Chunk 11
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U 2023-07, Segment Reporting (Topic 280). The amendments in this update expand segment disclosure requirements, including new segment disclosure requirements for entities with a single reportable segment among other disclosure requirements. This update is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024.The adoption of ASU 2023-07 has not had a material effect on the Company’s statements and disclosures. In December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” to expand the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid. The ASU 2023-09 is effective for annual reporting periods beginning after December 15, 2024. Early adoption is permitted.  The adoption of ASU 2023-07 has not had a material effect on the Company’s statements and disclosures.

NOTE 4 – PROPERTY AND EQUIPMENT As of October 31, 2025 and January 31, 2025, the plant and equipment consisted of the following: Cost Office Equipment  Computer Equipment  Computer Software  Total January 31, 2024 $800  $2,889  $-  $3,689 Foreign Exchange Adjustment  -   (66)  -   (66)January 31, 2025 $800  $2,823  $-  $3,623 Foreign Exchange Adjustment  -   161   -   161 October 31, 2025 $800  $2,984  $-  $3,784   Accumulated Depreciation Office Equipment  Computer Equipment  Computer Software  Total January 31, 2024 $800  $804  $-  $1,604 Additions  -   580   -   580 Foreign Exchange Adjustment  -   (34)  -   (34)January 31, 2025 $800  $1,350  $-  $2,150 Additions  -   458   -   458 Foreign Exchange Adjustment  -   66   -   66