Financial Analysis

NOTE 6 LOAN FROM RELATED PARTY As of October 31, 2025, the Company had a loan outstanding with a related party: Mr. Rafael Angel Ulloa Bonilla, our Director, who has given us a loan in the amount of $ 59,921 for the Companys working capital purposes. The amount is outstanding and payable upon request. …

DebtDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 8 INCOME TAXES On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (Tax Reform Act). The legislation significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a transition tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. As a result of the reduction in the U.S. corporate income tax rate from 34% to 21% under the Tax Reform Act, the Company revalued its ending net deferred tax assets. The reconciliation of income tax benefit (expenses) at the U.S. statutory rate at 21% for the period ended as follows: Schedule of income tax reconciliation October 31, 2025 July 31, 2025 Tax benefit (expenses) at U.S. statutory rate $ (11,470 ) $ (9,953 ) Change in valuation allowance 11,470 9,953 Tax benefit (expenses) net $ $ The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows: Schedule of deferred income taxes October 31, 2025 July 31, 2025 Net operating loss $ (11,470 ) $ (9,953 ) Valuation allowance 11,470 9,953 Deferred tax assets, net $ $ The Company has accumulated approximately $ 54,618 of net operating losses (NOL) carried forward to offset future taxable income up to 20 years, if any, in future years which begin to expire …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

Recent Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (CODM), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. This ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. This ASU is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The amendments in this ASU should be applied retrospectively to all prior periods presented in the financial statements. The Company adopted the ASU and determined that its adoption did not have a material impact on the Companys financial statements and related disclosures. As defined in the ASU, operating segments are components of an enterprise about which discrete financial information is regularly provided to the CODM in making decisions on how to allocate resources and assess performance for the organization. This standard was effective for the Company for the year ended July 31, 2025, and did not have a material impact on …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

NOTE 4 SEGMENTED INFORMATION The Company operates and manages its business as one reportable and operating segment. The Companys CODM is the Chief Executive Officer. The Companys CODM reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. …

SegmentReportingDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Companys year-end is July 31. 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 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 SEC for the year ended July 31, 2025. Development Stage Company The Company is a development stage company as defined in the Accounting Standards Codification (ASC) 915, Development Stage Entities. The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since Inception has been considered as part of the Companys development stage activities. The Company has elected to adopt application of Accounting Standards …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing

NOTE 7 COMMON STOCK On April 7, 2023, the Company issued 2,000,000 shares of common stock to the director, Frederick Sidney Reinhard Arnold, at in consideration of $ 200 at $0.0001 per share to pay partial Incorporation fees expenses. During the year ended July 31, 2024 the Company issued 1,734,620 shares of common stock for cash proceeds of $ 34,692 at $0.02 per share. During the year ended July 31, 2025, the Company issued 68,750 shares of common stock for cash proceeds of $ 1,375 at $0.02 per share. As of October 31, 2025, and July 31, 2025, the Company had 3,803,370 and 3,803,370 shares issued and outstanding, respectively. …

StockholdersEquityNoteDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 9 SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to October 31, 2025 to the date these 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