BUUU Group Ltd
For the period ended Dec 31, 2025. Filed May 8, 2026.
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Dec 31, 2025 · Filed May 8, 2026
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Contents
EX-99.1 · Segment reporting
Segment reporting
In accordance with ASC 280, Segment Reporting, the Company is required to report financial and descriptive information about its reportable segments. Reportable segments are operating segments or aggregations of operating segments that meet specific quantitative thresholds. The identification of operating segments is based on the internal reporting used by the Chief Operating Decision Maker (“CODM”) to assess performance and allocate resources.
The Company has determined that it operates as a single operating and reportable segment. This conclusion is based on the following considerations:
| ● | The Company is managed as a single business, with a single set of operating metrics used to assess performance and allocate resources; |
| ● | The CODM, who is the Company’s Chief Executive Officer, reviews consolidated financial information to make operational and strategic decisions; |
| ● | The nature of the products and services, customer base, and methods of distribution are consistent across the business. |
The CODM uses revenue to evaluate segment performance and allocate resources.
The following table identifies the disaggregation of the Company’s revenue for the six months ended December 31, 2025, 2024 and 2023, respectively:
| For the six months ended June 30, | ||||||
|---|---|---|---|---|---|---|
| Service Type | 2025 | Percentage of Total revenue (in %) | 2024 | Percentage of Total revenue (in %) | 2023 | Percentage of Total revenue (in %) |
| Event management services | $2,488,183 | 77.2 | $2,235,481 | 77.9 | $2,267,221 | 77.5 |
| Stage production services | 734,252 | 22.8 | 633,013 | 22.1 | 659,357 | 22.5 |
| Total | $3,222,435 | 100.0 | $2,868,494 | 100.0 | $2,926,578 | 100.0 |
During the six months ended December 31, 2025, 2024 and 2023, all revenue was generated from Hong Kong and from third parties.
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