Financial Analysis

NOTE 9 COMMITMENTS AND CONTINGENCIES Consulting Agreement The annual compensation of Linda Perry amounts to $150,000 for her role as a consultant and as Executive Director for US interface to provide oversight regarding external regulatory reporting requirements. In addition, Ms. Perry is the lead executive for capital funding requirements and business development. The agreement has a rolling three-year term through September 2028. Legal Proceedings From time to time, the Company has become or may become involved in certain lawsuits and legal proceedings which arise in the ordinary course of business. The Company intends to vigorously defend its positions. However, litigation is subject to inherent uncertainties and an adverse result in those or other matters may arise from time to time that may harm its financial position, or our business and the outcome of these matters cannot be ultimately predicted. …

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NOTE 5 CONVERTIBLE DEBENTURES The Companys convertible debentures consisted of the following: May 31, 2026 August 31, 2025 Convertible notes payable $ 293,253 $ 293,253 The convertible debentures matured in 2015, and bear interest at ranges between 6% and 15%. The convertible debentures are convertible at ratios varying between 45% and 50% of the closing price at the date of conversion through, at its most favorable terms for the holders, the average of the three lowest closing bids for a period of 5-30 days prior to conversion. No convertible debentures have been issued since 2015 and none executed since 2016. Certain settlements with holders of convertible debentures have been agreed since 2018 to the Companys benefit. …

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NOTE 4 LOANS PAYABLE May 31, 2026 August 31, 2025 Loans payable $ 4,204,359 $ 3,742,325 The loans payables are generally due on demand and have not been called, are unsecured, and are bearing interest at a range of 0-12%. The company may have to provide alternative consideration (which may be in cash, fixed number of shares or other financial instruments) up to amounts accrued to satisfy its fixed obligations under certain unsecured loans payable. The consideration hasnt been issued yet and is included in accrued expenses and interest expense and was valued based on the fair value of the consideration at issuance. The aggregate schedule maturities of the Companys loans payable outstanding as of May 31, 2026 are as follows: Twelve-month period ended May 31, 2027 $ 4,204,359 …

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Recently Issued Accounting Pronouncements Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the accompanying condensed consolidated financial statements. FASB issued Accounting Standards Update No. 2023-07, Segment Reporting (ASU 2023-07), in November 2023. ASU 2023-07 is effective with our interim reporting as of and for the period ended February 28, 2025. ASU 2023-07 improves reportable segments disclosures, such as disclosing significant expenses, general information about its segment, and segment profit or loss and assets. …

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NOTE 6 OFFICERS LOANS PAYABLE May 31, 2026 August 31, 2025 Officers loans payable $ 42,969 $ 42,969 The loans payables are due on demand, are unsecured, and are non-interest bearing. …

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NOTE 10 Foreign operations and segment reporting Customer Concentration Three of the Companys customers accounted for 100% of its accounts receivable at May 31, 2026 and August 31, 2025, respectively. Three of the Companys customers accounted for 100% of its revenues during the three-month period ended May 31, 2026 and 2025, respectively. Product and Geographic Markets The Company generates its income primarily from marketing consulting services provided primarily in the United States and Great Britain. Segment The Company operates in one segment: marketing consulting services. The Company used the following factors to identify includes the basis of organization, the relative similarities in types of product offerings. The chief operating decision maker is the Companys Executive Director and Chief Operating Officer. The total assets of the segment amounts to the Companys consolidated assets. There are no long-lived assets. The Company has concluded that consolidated net income or loss, as shown in its financial statements, is the measure of segment profitability. There are no intersegment transactions. Assets and revenues as of and for the respective periods were as follows: United States Outside of United States Total Revenues for the nine-month period ended May 31, 2026 $ 21,000 $ 113,289 $ 134,289 Identifiable assets at May 31, 2026 21,608 40,411 62,019 United States Great Britain Total Revenues for the nine-month period ended May 31, 2025 $ 20,340 $ 51,327 $ 81,667 Identi …

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NOTE 2 SIGNIFICANT ACCOUNTING POLICIES Basis of Consolidation The unaudited consolidated financial statements include the accounts of the Company and its wholly owned subsidiary Stylar Ltd. All significant inter-company transactions are eliminated. Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash in banks. The Company considers cash equivalents to include all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company had no cash equivalents as of May 31, 2026. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the invoiced amount and do not bear interest. Accounts receivable are presented net of allowance for doubtful accounts. The Company has a policy of reserving uncollectible accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable. The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt. Account balances deemed to be uncollectible are charged to the bad debt expense after all means of collection have been exhausted and the potential for recovery is considered remote. The Company had no allowance for doubtful accounts as of May 31, 2026 and August 31, 2025. Revenue Recognition Revenue is recognized upon transfer of control of …

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NOTE 8 COMMON STOCK AND PREFERRED STOCK Preferred Stock- Series 1 and 2 The designation of the Preferred Stock- Series 1 is as follows: Authorized 2,000,000 shares, par value of $0.001. One share of the Companys Preferred Stock- Series is convertible into 53.04 shares of the Companys common stock, at the holders option and with the Companys acquiescence, and has three votes per share. The designation of the Preferred Stock- Series 2 is as follows: Authorized 2,000,000 shares, par value of $0.001. One share of the Companys Preferred Stock- Series is convertible into one share of the Companys common stock, at the holders option and with the Companys acquiescence, and has no voting rights. Common Stock The Authorized Shares were increased to 2,000,000,000 in April 4, 2016. …

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NOTE 11 SUBSEQUENT EVENTS The Company has analyzed its operations after May 31, 2026 through the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing