Financial Analysis

7. INCOME TAX The loss from operation before income taxes of the Company for the year ended May 31, 2026 and 2025 were comprised of the following: SCHEDULE OF INCOME FROM OPERATION BEFORE INCOME TAX 2026 2025 For the year ended May 31 2026 2025 Tax jurisdictions from: Local $ (23,640 ) $ (23,635 ) - Foreign, representing: New Zealand - - Loss before income taxes $ (23,640 ) $ (23,635 ) Provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES For the year ended May 31 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 ON EFFECTIVE TAX RATE 2026 2025 For the year ended May 31 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 year ended May 31 2026 2025 Statutory federal income tax rate 21 % 21 % Computed expected expenses $ 4,964 $ 4,963 Computed expected expenses, amount $ 4,964 $ 4,963 Effec …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

Recently Issued But Not Yet Adopted Accounting Standards 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 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 effective date in January 2025 with the issuance of ASU 2025-01, Income Statement Reporting Comprehensive Income Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date. The ASU is effective for fiscal years beginning after December 15, 2026, and interim periods beginning after December 15, 2027. Companies have the option to apply this guidance either on a retrospective or prospective basis, and early adoption is permitted. Early adoption is permitted. The Company is currently evaluating the impact of this ASU may have on its financial statements and related disclosures. Accountin …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

11. 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 1 single reportable segment based on business unit, financial services business and single reportable segment based on New Zealand. SCHEDULE OF SEGMENT REPORTING By Business Unit Financial Services Business Total For the year ended May 31, 2026 By Business Unit Financial Services Business Total Revenue $ 25,000 $ 25,000 Cost of revenue - - General and administrative expenses (46,787 ) (46,787 ) Depreciation (1,853 ) (1,853 ) Loss from operations (23,640 ) (23,640 ) Total assets $ 18,636 $ 18,636 Capital expenditure $ - $ - By Business Unit Financial Services Business Total For the year ended May 31, 2025 By Business Unit Financial Services Business Total Revenue $ 30,105 $ 30,105 Cost of revenue - - General and administrative expenses (52,282 ) (52,282 ) Depreciation (1,458 ) (1,458 ) Loss from operations (23,635 ) (23,635 ) Total assets $ 42,276 $ 42,276 Capital expenditure $ 3,900 $ 3,900 By Country New Zealand Total For the year ended May 31, 2026 By Country New Zealand Total Revenue $ 25,000 $ 25,000 Cost of revenue - - General and administrative expenses (46,787 ) (46,787 ) Depreciation (1,853 ) (1,853 ) Loss from operations (23,640 ) (23,640 ) Total ass …

SegmentReportingDisclosureTextBlock · excerpt; the full note is in the filing

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements of the Company are prepared pursuant to the rules and regulations of the U.S. Securities and Exchanges Commission ( SEC ) and in conformity with generally accepted accounting principles in the U.S. ( US GAAP ). The Company has adopted May 31 as its fiscal year end. Going concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the year ended May 31, 2026, the Company incurred a net loss of $ 23,640 and negative operating cash flow of $ 21,983 . The Company also suffered an accumulated deficit of $ 51,208 as of May 31, 2026. This factor raises substantial doubt about the Companys ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Companys ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support from its shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Companys obligations as they become due. No assurance can be given th …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing

6. SHAREHOLDERS EQUITY The Company has 75,000,000 shares of common stock authorized. On October 20, 2023, upon the incorporation of the Company, Zonghan Wu, subscribed 20,000,000 shares of common stock at $ 0.0001 per share for a total subscription value of $ 2,000 . As of May 31, 2026, Zonghan Wu holds 19,300,000 shares of common stock. On June 30, 2025, the Company resolved to close the public offering pursuant to Form S-1, resulting in 3,200,000 shares of common stock being sold at $ 0.015 per share for a total of $ 48,000 . The proceed of $ 48,000 went directly to the Company and shall be utilized pursuant to the use of proceed stated in the Form S-1. As of May 31, 2026, the Company has 23,200,000 shares of common stock issued and outstanding. …

StockholdersEquityNoteDisclosureTextBlock · excerpt; the full note is in the filing

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 May 31, 2026 up through the date the Company presented these audited financial statements. During the period, the Company did not have any material recognizable subsequent events. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing

7. INCOME TAX The loss from operation before income taxes of the Company for the three months ended August 31, 2026 and 2025 were comprised of the following: SCHEDULE OF INCOME FROM OPERATION BEFORE INCOME TAX For the three months ended August 31 2026 2025 Tax jurisdictions from: Local $ (285 ) $ (6,833 ) - Foreign, representing: New Zealand - - Loss before income taxes $ (285 ) $ (6,833 ) Provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES For the three months ended August 31 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 ON EFFECTIVE TAX RATE For the three months ended August 31 2026 2025 Computed expected expenses 21 % 21 % Effect of foreign tax rate difference - % - % Valuation allowances 21 % 21 % Others - % - % Effective tax rate 0 % 0 % For the three months ended August 31 2026 2025 Statutory federal income tax rate 21 % 21 % Computed expected expenses $ 60 $ 1,435 Computed expected expenses, amount $ 60 $ …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

Recently issued and adopted 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 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 effective date in January 2025 with the issuance of ASU 2025-01, Income Statement Reporting Comprehensive Income Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date. The ASU is effective for fiscal years beginning after December 15, 2026, and interim periods beginning after December 15, 2027. Companies have the option to apply this guidance either on a retrospective or prospective basis, and early adoption is permitted. Early adoption is permitted. The Company is currently evaluating the impact of this ASU may have on its financial statements and related disclosures. Accounting S …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

9. 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 1 single reportable segment based on business unit, financial services business and single reportable segment based on New Zealand. SCHEDULE OF SEGMENT REPORTING By Business Unit Financial Services Business Total For the Three Months Ended August 31, 2026 By Business Unit Financial Services Business Total Revenue $ 10,000 $ 10,000 Cost of revenue - - General and administrative expenses (9,822 ) (9,822 ) Depreciation (463 ) (463 ) Loss from operations (285 ) (285 ) Total assets $ 12,951 $ 12,951 Capital expenditure $ - $ - By Business Unit Financial Services Business Total For the Three Months Ended August 31, 2025 By Business Unit Financial Services Business Total Revenue $ 5,000 $ 5,000 Cost of revenue - - General and administrative expenses (11,370 ) (11,370 ) Depreciation (463 ) (463 ) Loss from operations (6,833 ) (6,833 ) Total assets $ 34,293 $ 34,293 Capital expenditure $ - $ - By Country New Zealand Total For the Three Months Ended August 31, 2026 By Country New Zealand Total Revenue $ 10,000 $ 10,000 Cost of revenue - - General and administrative expenses (9,822 ) (9,822 ) Depreciation (463 ) (463 ) Loss from operations (285 ) (285 ) Total assets $ 12 …

SegmentReportingDisclosureTextBlock · excerpt; the full note is in the filing

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements of the Company are prepared for the period ended August 31, 2026 pursuant to the rules and regulations of the U.S. Securities and Exchanges Commission ( SEC ) and in conformity with generally accepted accounting principles in the U.S. ( US GAAP ). The Company has adopted May 31 as its fiscal year end. Going Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the period ended August 31, 2026, the Company suffered an accumulated deficit of $ 51,493 and negative operating cash flow of $ 14,416 . This factor raises substantial doubt about the Companys ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Companys ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support from its major shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Companys obligations as they become due. No assurance can be given that any future financi …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing

6. SHAREHOLDERS EQUITY The Company has 75,000,000 shares of commons stock authorized. On October 20, 2023, upon the incorporation of the Company, Zonghan Wu, subscribed 20,000,000 shares of common stock at $ 0.0001 per share for a total subscription value of $ 2,000 . As of May 31, 2025, the Company is conducting a public offering under its Form S-1 registration. To date, 3,200,000 shares have been sold at $ 0.015 per share, raising approximately $ 48,000 in gross proceeds. Proceeds will be used as outlined in the Form S-1. On August 20, 2026, a Stock Purchase Agreement was entered into between Zonghan Wu (the Seller), and Ya Deng (the Purchaser), wherein the Purchaser purchased 19,300,000 shares of Common Shares, par value $ 0.0001 per share (the Shares), of Rocky Mountains Group Ltd, a Nevada corporation (the Company). As a result, the Purchaser became an approximately 83.2 % holder of the voting rights of the issued and outstanding shares of the Company, on a fully-diluted basis. The transaction was completed on August 20, 2026 (the Closing date). The consideration paid for each share was $ 0.015 . As of August 31, 2026, the Company has 23,200,000 shares of common stock issued and outstanding. …

StockholdersEquityNoteDisclosureTextBlock · excerpt; the full note is in the filing

10. 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 August 31, 2026 up through the date the Company issued the financial statements. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing