Kheoba is a development-stage software consulting firm operating out of Singapore and Hong Kong, focused on helping SMEs in the Asia-Pacific region select, customize, and implement third-party CRM and ERP systems. Kheoba does not build its own software — it acts as an intermediary between clients and third-party vendors, providing needs assessment, vendor selection, customization, implementation, and training services. The company also runs a Web3 advisory practice, helping clients with topics like tokenomics design and DAO governance, though Kheoba is explicit that it does not issue or trade tokens or provide investment advice. Revenue comes from project-based consulting fees and, in some cases, commissions tied to client adoption of recommended third-party software. Because engagements are project-driven rather than subscription-based, revenue is lumpy and recognized upon project completion. Kheoba's cost structure is driven primarily by third-party partner and vendor fees. The company's current business is less than two years old, having pivoted from a tourism software platform following a change of control in early 2025. Kheoba's growth strategy focuses on expanding its Asia-Pacific SME client base, developing standardized lower-cost CRM and ERP offerings to complement its custom consulting work, and potentially building in-house software development capabilities over time. Management has disclosed a going-concern risk, acknowledging the need to sustain profitability and potentially raise additional capital.