Description of Kheoba Limited's Business Segments

The Company determines its reportable operating segments based on the management approach, considering the internal organization and reporting used by the CEO, who serves as the chief operating decision maker (CODM). Management has assessed that the Company has only one operating segment, which constitutes the sole reportable segment in accordance with ASC 280. The Company's assets, as well as the majority of its revenue and expenses, are located in Singapore; therefore, no geographical segments are reported.

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(Oct 31 2025) three months ended Q4
Business Segments	Revenues (in millions $)	Income (in millions $)	% (Profit Margin)
Total	1.16	0.43	37.07 %

(Oct 31 2025) three months ended Q4
Revenue Growth rates by Segment	Y/Y Revenue %	Q/Q Revenue %
Total	-	-

(Oct 31 2025) three months ended Q4
Income Growth rates by Segment	Y/Y Income %	Q/Q Income %
Total	-	-

Annual Report on Kheoba Limited Divisions, Sales by Country

Twelve months ended 2025
KHOBF s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
Total	1.16	100 %

Twelve months ended 2025
KHOBF s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	0.43	37.07 %

Twelve months ended 2025
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth

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