Description of Youxin Technology Ltd's Business Segments

The Company determines its reportable operating segments using a management approach, based on the internal organization and reporting reviewed by the CEO, who serves as the chief operating decision maker (CODM). The CEO evaluates consolidated results for resource allocation and performance assessment. Management has identified only one operating segment, which constitutes the sole reportable segment under ASC 280. The Company's assets, revenues, and expenses are primarily located and generated in the People's Republic of China (PRC), resulting in no presentation of geographical segments. In October 2024, the Company adopted ASU No. 2023-07 for the fiscal year ending September 30, 2025, which requires enhanced disclosure of significant segment expenses regularly provided to the CODM and included in segment profit or loss measures on both an annual and interim basis.

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Annual Report on Youxin Technology Ltd Divisions, Sales by Country


Service Customized C R M System Development Service	52.86 %	of total Revenue
Service Additional Function Development Service	7.19 %	of total Revenue
Service Subscription Service	35.53 %	of total Revenue
Service Professional Services	95.59 %	of total Revenue
Service Payment Channel Services	4 %	of total Revenue
Service Others	0.41 %	of total Revenue
Transferred over Time	88.4 %	of total Revenue
Transferred at Point in Time	11.6 %	of total Revenue

Twelve months ended 2025
YAAS s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
Service Customized C R M System Development Service	0.29	52.86 %
Service Additional Function Development Service	0.04	7.19 %
Service Subscription Service	0.19	35.53 %
Service Professional Services	0.52	95.59 %
Service Payment Channel Services	0.02	4 %
Service Others	0.00	0.41 %
Transferred over Time	0.48	88.4 %
Transferred at Point in Time	0.06	11.6 %
Total	0.54	100 %

Twelve months ended 2025
YAAS s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	-9.65	-

Twelve months ended 2025
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth
Service Additional Function Development Service	-9.24 %	-
Service Subscription Service	-17.57 %	-
Service Professional Services	87.31 %	-
Service Payment Channel Services	-89.55 %	-
Service Others	-94.42 %	-
Transferred over Time	105.06 %	-
Transferred at Point in Time	-78.32 %	-
Service	-	-
Product and Service Other	-	-
Total	3.5 %	-

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