Financial Analysis

9. INCOME TAX The loss from operation before income taxes of the Company for the nine months ended April 30, 2026 and 2025 were comprised of the following: SCHEDULE OF LOSS FROM OPERATION BEFORE INCOME TAXES 2026 2025 For the nine months ended April 30 2026 2025 Tax jurisdictions from: Local $ (21,338 ) $ (6,033 ) - Foreign, representing: Malaysia - - Loss before income taxes $ (21,338 ) $ (6,033 ) Provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES For the nine months ended April 30 2026 2025 Current: Local $ - $ - Foreign $ - $ - Deferred tax assets: Local $ - $ - Foreign $ - $ - Deferred tax liabilities: Local $ - $ - Foreign $ - $ - Income tax payable: Local $ - $ - Foreign $ - $ - Income tax assets: Local $ - $ - Foreign $ - $ - Effective and Statutory Rate Reconciliation The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The following table summarizes a reconciliation of the Companys income taxes expenses: SCHEDULE OF RECONCILIATION OF INCOME TAXES EXPENSES 2026 2025 For the nine months ended April 30 2026 2025 Computed expected expenses 21 % 21 % Effect of foreign tax rate difference - % - % Valuation allowances 21 % 21 % Others - % - % Effective tax rate 0 % 0 % 2026 2025 For the nine months ended April 30 2026 2025 Statutory federal income tax rate 21 % 21 % Computed expected expenses $ 4,481 $ 1,267 Effect of for …

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Recently accounting pronouncements The Company has reviewed all recently issued, but not yet effective, considers the applicability and impact of all accounting standards updates (ASUs). Management periodically reviews new accounting standards that are issued. Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures: In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires, among other things, additional disclosures primarily related to the income tax rate reconciliation and income taxes paid. The expanded annual disclosures are effective for our fiscal year ending December 31, 2025. The Company is currently evaluating the impact that ASU 2023-09 will have on our consolidated financial statements and whether we will apply the standard prospectively or retrospectively. Accounting Standards Update 2024-03, Income Statement Reporting Comprehensive Income Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses: In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses. The new standard requires entities to disclose additional information about certain expenses, such as purchases of inventory, employee compensation, depreciation, intangible asset amortization, as well as selling expenses included in commonly presented expense captions on the income statement. The FASB further clarified the eff …

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10. RELATED PARTY TRANSACTIONS On March 1, 2025, the company has entered into an agreement with 3 new director for a term of 12 months by providing consultant services. The Company issued an aggregated of 960,000 shares of its common stock at $ 0.025 per share, totaling $ 24,000 , as consideration for consulting services provided by three newly appointed directors. This issuance represents a non-cash issuance of common stock for services. During the nine months period ended April 30, 2026, the Company recognized $ 14,000 of consulting service expense related to this issuance.

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12. SEGMENT REPORTING ASC 280, Segment Reporting establishes standards for reporting information about operating segments on a basis consistent with the Companys internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company has single reportable segment based on business unit, financial services business and one reportable segments based on country, Hong Kong . In accordance with the Segment Reporting Topic of the ASC, the Companys chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under Segment Reporting due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes. SCHEDULE OF SEGMENT REPORTING By Business Unit Financial Services Business (Literacy Seminar) Total For the Nine Months Ended and As of April 30, 2026 By Business Unit …

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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The unaudited condensed financial statements for Birdie Win Corporation for the period ended April 30, 2026 are prepared in accordance with accounting principles generally accepted in the United States of America (US GAAP) for interim financial statement, instructions to Form 10-Q and Regulations S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. These condensed financial statements should be read in conjunction with the financial statements and notes thereto included in our annual report on Form 10-K for the year ended July 31, 2025. In managements opinion, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation to make our financial statements not misleading have been included. The results of operations for the periods ended April 30, 2026 and 2025 presented are not necessarily indicative of the results to be expected for the full year. The Company has adopted July 31 as its fiscal year end. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the nine months ended April 30, 2026, the Company incurred a net loss of $ 21,338 . As of April 30, 2026, the Companys current liabilities exceeded its current assets by $ 6,968 and has an accumulated deficit of $ 96 …

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8. SHAREHOLDERS EQUITY The Company has 75,000,000 shares of common stock authorized. During the year ended July 31, 2024, the Company issued an aggregated of 200,000 shares of its common stock at $ 0.025 per share for aggregate gross proceeds of $ 5,000 . The Company also issued an aggregated of 520,000 shares of its common stock at $ 0.025 per share for two service providers for consideration of $ 13,000 . On March 24, 2025, a Stock Purchase Agreement was entered into between TOPP Holdings Group Ltd (the Seller), whose controlling person is Yunyuan Chen, and Shiyong Zhao (the Purchaser), wherein the Purchaser purchased 2,640,000 shares of Common Shares from the Seller, par value $ 0.001 per share (the Shares), of Birdie Win Corporation, a Nevada corporation (the Company). As a result, the Purchaser became an approximately 44.6 % holder of the voting rights of the issued and outstanding shares of the Company, on a fully-diluted basis. During the year ended July 31, 2025, the Company issued an aggregated of 960,000 shares of its common stock at $ 0.025 per share, totaling $ 24,000 , as consideration for consulting services provided by three newly appointed directors, Shiyong Zhao, Yidong Bao, and Fengjun Wang. Of this amount, $ 960 , representing the par value of $ 0.001 per share, was classified as common stock, and the remaining $ 23,040 was recorded as Additional Paid-In Capital. During the year ended July 31, 2025, Additional Paid-In Capital increased by $ 7,965 , reflecti …

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13. SUBSEQUENT EVENTS In accordance with ASC Topic 855, Subsequent Events, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after April 30, 2026 up through the date the Company issued the financial statements. During the period, the Company did not have any material recognizable subsequent events. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing