Financial Analysis

NOTE 5 - 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 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, 2025, the Company is not aware of any contingent liabilities that should be reflected in the financial statements.

CommitmentsAndContingenciesDisclosureTextBlock

NOTE 1 1 - INCOME TAXES The Company adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. As a result of the implementation of ASC 740-10-65-1, the Company recognized no increase in the liability for unrecognized tax benefits. The Company has no tax position at May 31, 2025 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties at May 31, 2025. The Companys utilization of any net operating loss carryforward may be unlikely as a result of its intended activities. The valuation allowance at May 31, 2025 was $372,779. The net change in valuation allowance for the years ended May 31, 2025 and 2024 was $59,310. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strateg …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 9 - LEASES WITH RELATED PARTIES AND THIRD-PARTIES In February 2023, the Company signed a lease to rent the office at 10 Newnan Street, Jacksonville, FL 32202, with 10 N Newnan LLC, a related party owned by the Companys CEO. The lease commencement date was February 1, 2023 and the lease term was thirty-six months. In February 2024, the Company extended the lease for an additional two years and the new maturity date became January 31, 2028. In accordance with ASC 842, the Right-of-Use asset (ROU) and lease liability was remeasured at the modification date to be $297,229 based on a 12% discount rate and a $93,926 gain was recorded as a result of the extension. Following the extension the landlord offered a discount for the prepayment of the lease so in February 2024, the Company prepaid the lease with a convertible note payable (see Note 8) and the prepaid rental interest was recorded for $78,476. As of May 31, 2025, the balance of the ROU and prepaid rental interest was $213,444 and $37,026, respectively. As of May 31, 2024, the balance of the ROU and prepaid rental interest was $277,516 and $66,880, respectively. During the years ended May 31, 2025 and 2024 rental expense of $93,926 and $99,360 were recognized, respectively, related to this lease. In February 2023, the Company signed a lease to rent the property at 2652 Blanding Blvd, Jacksonville, FL 32210, with 2600 Blanding Blvd., LLC, a related party owned by our CEO. The lease commencement date was February 1, 2023 a …

LesseeOperatingLeasesTextBlock · excerpt; the full note is in the filing

Recent Accounting Pronouncements In November 2023, the FASB issued 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures to improve the disclosures about reportable segments and include more detailed information about a reportable segments expenses. This ASU also requires that a public entity with a single reportable segment, like the Company, provide all of the disclosures required as part of the amendments and all existing disclosures required by Topic 280. The ASU should be applied retrospectively to all prior periods presented in the consolidated financial statements and is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. The Company adopted the ASU for the fiscal year ended May 31, 2025. The amendment only impacted disclosures and did not have an impact on the Companys financial condition and results of operations. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which expands the requirements for income tax disclosures in order to provide greater transparency. The amendments are effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact on the related disclosures: however, it does not expect this update to have an impact on its financial condition or results of operations. In November 2024, the FASB issued ASU 2 …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

NOTE 6 - RELATED PARTY TRANSACTIONS During the year ended May 31, 2025, the president, CEO, and sole director advanced to the Company $34,400, received repayments of $15,000. In June of 2024, the Company issued a convertible note of $186,089 to Scott McAlister, the Companys CEO, to pay off unpaid rent of $69,550, advance of $83,159, and unpaid interest of $33,380 that the Company owed to Scott McAlister and/or his affiliated entities. See Note 8 for terms and conditions. During the year ended May 31, 2024, the president, CEO, and sole director advanced to the Company $76,500 and received repayments of $22,500. In February of 2024 the Company entered into notes payable with three different related parties. See Note 8 for details of these transactions. The Company has leases with related parties. See Note 9 for terms, conditions, and amounts. As of May 31, 2025 and 2024, the balances of advances from related parties were $19,400 and $83,159, respectively. In September 2023, the majority shareholder, who is also the Companys CEO, paid $20,000 to the Company for 2,000,000 shares of common stock. In May 2024, the Companys CEO converted his convertible note of the value of $119,880 (principal $117,593 plus interest $2,287) to 23,976,000 shares of common stock at the price of $0.005 per share and $612,105 of unamortized premium was recognized as other income. On July 7, 2024, the Company issued 5,000,000 shares of Series A Preferred stock to our CEO. The shares of Series A Preferred …

RelatedPartyTransactionsDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, (GAAP). The Companys year-end is May 31. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had no cash equivalents as of May 31, 2025 and 2024. The Company had cash in an escrow account of $2,850 and $28,562 as of May 31, 2025 and 2024. Property and equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows: Equipment, Furniture and fixtures 5-10 years The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statements of operations. The cost of maintenance a …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing

NOTE 10 - STOCKHOLDERS EQUITY Preferred Stock Effective June 3, 2024, the Company amended their articles of incorporation to increase their authorized shares of preferred stock to 50,000,000 with a par value of $0.001. On March 17, 2021, the Board of Directors, along with the majority stockholder, resolved that the 5,000,000 preferred shares with voting rights of 1 to 10 shall be issued to Suneetha Nandana Silva Sudusinghe in exchange for 5,000,000 common shares that Suneetha Nandana Silva Sudusinghe owned previously. The 5,000,000 preferred shares were issued on July 21, 2021. The stock was transferred to Scott McAlister through a stock purchase agreement in May 2022. On July 2, 2024 the Company filed a Certificate of Designation, Preferences, and Rights with the State of Nevada to authorize the issuance of up to 5,000,000 shares of Series A Preferred Stock. The holders of the Series A Preferred Stock are not entitled to receive any dividends and the holders are not entitled to receive any assets of the Company available for distribution to its stockholders upon any liquidation, dissolution, or winding up of the corporation. Each Series A Preferred Stock share is entitled to votes equal to 10 shares of common stock. On July 7, 2024, the Company issued 5,000,000 shares of Series A Preferred stock to our CEO. The shares of Series A Preferred Stock were issued in replacement for the same number of shares of preferred stock he received when he originally purchased the shares of …

StockholdersEquityNoteDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 1 2 - SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855), Subsequent Events, the Company has analyzed its operations subsequent to May 31, 2025 to the date these financial statements were issued, and has determined that it does not have any material subsequent events except for the following: In June and July 2025, the Companys CEO funded $9,000 for the Companys operations. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing

NOTE 5 - 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 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 February 28, 2026, the Company is not aware of any contingent liabilities that should be reflected in the financial statements.

CommitmentsAndContingenciesDisclosureTextBlock

NOTE 9 - LEASES WITH RELATED PARTIES AND THIRD-PARTIES In February 2023, the Company signed a lease to rent the office at 10 Newnan Street, Jacksonville, FL 32202, with 10 N Newnan LLC, a related party owned by the Companys CEO. The lease commencement date was February 1, 2023 and the lease term was thirty-six months. In February 2024, the Company extended the lease for an additional two years and the new maturity date became January 31, 2028. In accordance with ASC 842, the Right-of-Use asset (ROU) and lease liability was remeasured at the modification date to be $297,229 based on a 12% discount rate and a $93,926 gain was recorded as a result of the extension. Following the extension the landlord offered a discount for the prepayment of the lease so in February 2024, the Company prepaid the lease with a convertible note payable (see Note 8) and the prepaid rental interest was recorded for $78,476. As of February 28, 2026, the balance of the ROU and prepaid rental interest was $160,112 and $19,914, respectively. During the nine months ended February 28, 2026 rental expense of $70,445 was recognized related to this lease. In February 2023, the Company signed a lease to rent the property at 2652 Blanding Blvd, Jacksonville, FL 32210, with 2600 Blanding Blvd., LLC, a related party owned by our CEO. The lease commencement date was February 1, 2023 and the lease term is thirty-six months. Based on the criteria and according to ASC 842, the Right-of-Use asset was $145,341 based on …

LesseeOperatingLeasesTextBlock · excerpt; the full note is in the filing

Recent Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires incremental disclosures about specific expense categories, including but not limited to, purchases of inventory, employee compensation, depreciation, amortization and selling expenses. The amendments are effective for fiscal years beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted and the amendments may be applied either prospectively or retrospectively. The Company is currently evaluating this ASU to determine its impact on the Companys disclosures. The amendments only impact disclosures and are not expected to have an impact on the Companys financial condition and results of operations. …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

NOTE 6 - RELATED PARTY TRANSACTIONS During the nine months ended February 28, 2026, the president, CEO, and sole director advanced to the Company $46,950 and no repayments were made. During the nine months ended February 28, 2025, the president, CEO, and sole director advanced to the Company $22,400, was repaid $15,000, and $83,159 was settled with a convertible note agreement, see Note 8. As of February 28, 2026 and May 31, 2025, the balances due the related party were $66,350 and $19,400, respectively. The Company has convertible notes with related parties. See Note 8 for terms and conditions. The Company has leases with related parties. See Note 9 for terms, conditions, and amounts.

RelatedPartyTransactionsDisclosureTextBlock

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The summary of significant accounting policies of the Company is presented to assist in understanding the Companys interim financial statements. The interim financial statements and notes are representations of the Companys management, who is responsible for integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the unaudited financial statements. The financial information furnished herein reflects all adjustments, consisting of normal recurring items that, in the opinion of management, are necessary for a fair presentation of the Companys financial position, results of operations and cash flows for the interim periods. The results of operations for the nine months ended February 28, 2026 are not necessarily indicative of the results to be expected for the year ending May 31, 2026. The information included in this Form 10-Q should be read in conjunction with the Companys Annual Report on Form 10-K for the year ended May 31, 2025. Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, (GAAP). The Companys year-end is May 31. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the r …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing

NOTE 10 - STOCKHOLDERS EQUITY Preferred Stock Effective June 3, 2024, the Company amended their articles of incorporation to increase their authorized shares of preferred stock to 50,000,000 with a par value of $0.001. On July 2, 2024 the Company filed a Certificate of Designation, Preferences, and Rights with the State of Nevada to authorize the issuance of up to 5,000,000 shares of Series A Preferred Stock. The holders of the Series A Preferred Stock are not entitled to receive any dividends and the holders are not entitled to receive any assets of the Company available for distribution to its stockholders upon any liquidation, dissolution, or winding up of the corporation. Each Series A Preferred Stock share is entitled to votes equal to 10 shares of common stock. On July 7, 2024, the Company issued 5,000,000 shares of Series A Preferred stock to our CEO. The shares of Series A Preferred Stock were issued in replacement for the same number of shares of preferred stock he received when he originally purchased the shares of preferred stock from the prior CEO, as it was determined the prior issuance of the shares of preferred stock was deficient in that the proper state filing to include the certificate of rights and preferences was not for the original issuance. As of February 28, 2026, the Company had 5,000,000 shares of Series A Preferred stock issued and outstanding. Common Stock Effective June 3, 2024 the Company amended their articles of incorporation to increase their …

StockholdersEquityNoteDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 11 - SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855), Subsequent Events, the Company has analyzed its operations subsequent to February 28, 2026, to the date these financial statements were issued, and has determined that it does not have any material subsequent events except the following: During the period from March 1, 2026 to the date the financial statements were issued, the Companys CEO advanced $12,000 to fund the Companys operations. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing