Financial Analysis

NOTE 5 - INCOME TAXES The reconciliation of the provision for income taxes at the U.S. statutory rate of 21% for the nine-month period ended April 30, 2026 and 2025 is as follows: Schedule of reconciliation of the federal income tax rates 2026 2025 Tax benefit at U.S. statutory rate $ (7,397 ) $ (6,555 ) Change in valuation allowance 7,397 6,555 Income tax expense (benefit) $ $ The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets at April 30, 2026 and 2025 are as follows: Schedule of deferred tax assets 2026 2025 Deferred tax assets: Net operating loss $ 7,397 $ 6,555 Valuation allowance $ (7,397 ) $ (6,555 ) The Company has approximately $ 101,907 of net operating losses (NOL) carried forward to offset taxable income, if any. These NOLs expire in varying amounts between the nine-month period ended April 30, 2026 and 2025. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management concluded that it is more likely than not that the deferred tax assets will not be realized, based on the Companys cumulative losses since inception, the absence of a demonstrated history of taxable income, and the insufficient positive …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

New Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (FASB) or other standard-setting bodies. Unless otherwise discussed, the Company believes that recently issued accounting standards that are not yet effective will not have a material impact on its financial position, results of operations or cash flows upon adoption. …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

NOTE 4 - RELATED PARTY TRANSACTIONS In support of the Companys efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attain adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by the officers, directors, or shareholders. Advances from related party, the Companys sole officer and director, are intended to provide temporary working capital support to the Company. The advances are unsecured, non-interest bearing, and have not been formalized through a promissory notes or other written loan agreement. As of April 30, 2026, the outstanding amount of Companys sole officer and director loaned to the Company was $ 28,481 . The loan is non-interest bearing, due upon demand and unsecured. …

RelatedPartyTransactionsDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 7 - SEGMENT INFORMATION For the nine-month period ended April 30, 2026 and 2025, the Company operated in one operating and reportable segment. The Company derives all of its revenue from customers located in the United States. The Company does not have any long-lived assets.

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for quarter financial information. Certain information and disclosures normally included in consolidated financial statements prepared in accordance with GAAP have been condensed or omitted. These unaudited condensed financial statements should be read in conjunction with the audited financial statements, including the notes thereto included in our 2025 Annual Report on Form 10-K. The unaudited financial statements are unaudited and have been prepared on a basis consistent with that used to prepare the audited annual financial statements and include, in the opinion of management, all adjustments, consisting of normal and recurring items, necessary for the fair statement of the unaudited financial statements. The unaudited balance sheet at July 31, 2025 was derived from audited financial statements, but does not include all disclosures required by GAAP. The operating results for the quarter and nine months ended April 30, 2026 are not necessarily indicative of the results expected for the full year ending July 31, 2026. New Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (FASB) or other standard-setting bodies. Unless otherwise discussed, the Compan …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing