Financial Analysis

NOTE 6 COMMITMENTS AND CONTINGENCIES During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with Financial Accounting Standards Board (FASB) ASC 450-20-50, Contingencies . The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals. As of May 31, 2026, the Company is not aware of any contingent liabilities that should be reflected in the consolidated financial statements. …

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NOTE 7 INCOME TAXES The components of the Companys provision for federal income tax for the six months ended May 31, 2026 and the year ended November 30, 2025 consists of the following: Schedule of provision for income taxes May 31, 2026 November 30, 2025 Federal income tax benefit attributable to: Current operations $ 821,483 $ 564,891 Less: valuation allowance (821,483 ) (564,891 ) Net provision for federal income taxes $ $ The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows: Schedule of deferred tax assets May 31, 2026 November 30, 2025 Deferred tax asset attributable to: Net operating loss carryover $ 172,511 $ 118,627 Less: valuation allowance (172,511 ) (118,627 ) Net deferred tax asset $ $ Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $ 821,483 as of May 31, 2026, for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years. For the fiscal year ended May 31, 2026, taxable income/loss and accrued income taxes by jurisdiction are as follows: Schedule of income taxes by jurisdiction Jurisdiction Taxable Income/Loss (USD) Accrued Income Taxes (USD) Hong Kong (Mei Sheng Corporation Limited) $ (23,738 ) $ United States (Ankam LLC, Apex Intelligence LLC, Ankam, Inc.) (797,745 ) Total $ (821,483 ) $ N …

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Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe any of these pronouncements will have a material impact on the Company.

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NOTE 5 RELATED PARTY TRANSACTIONS The Company owed $ 489,380 and $ 447,418 to its director, Mr. Wang Wen Lung as of May 31, 2026 and November 30, 2025, respectively, for unpaid operating advances. This loan is unsecured, non-interest bearing and due on demand. …

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NOTE 9 SEGMENT INFORMATION In November 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The Company adopted this standard for the fiscal year ended November 30, 2025. The adoption impacted only the Companys financial statement disclosures and did not affect its financial position, results of operations, or cash flows. The Company operates as a single reportable operating segment. The Companys Chief Operating Decision Maker (CODM) is its Chief Executive Officer, Wen Lung, Wang. The CODM is responsible for assessing performance, making strategic decisions, and allocating resources for the Company as a whole. The Company manages its entire business as one integrated operating segment, focused on the development and operation of mobile applications. This single-segment structure is consistent with how the CODM reviews the business, allocates resources, and assesses financial performance exclusively on a consolidated basis, with no separate segment-level financial information used for decision-making. As a single operating segment, the measure of segment profit or loss reviewed by the CODM is the Companys consolidated net loss, as reported on the Consolidated Statements of Operations. This is the primary measure used by the CODM to assess the performance of the Companys single reportable segment and make resource allocation decisions, as it aligns w …

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"NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Financial Statements The unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (GAAP) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. Therefore, these financial statements should be read in conjunction with the Companys audited financial statements and notes filed with the Securities and Exchange Commission (the SEC) for the year ended November 30, 2025. Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with GAAP and pursuant to the rules and regulations of the SEC and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company for the six months ended May 31, 2026 and 2025. Basis of Consolidation The consolidated financial statements comprise the accounts of the Company and its wholly-owned subsidiary. The financial statements of its subsidiary is included in the consolidated financia …

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NOTE 8 SUBSEQUENT EVENTS In accordance with ASC 855-10, Subsequent Events , the Company has analyzed its operations subsequent to May 31, 2026, through the date when consolidated financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing