Financial Analysis

NOTE 8 - INCOME TAXES The Company adopted the provisions of uncertain tax positions as addressed in ASC 740 Income Taxes (ASC 740). As a result of the implementation of ASC 740, the Company recognized no increase in the liability for unrecognized tax benefits. As of August 31, 2025, the Company had net operating loss carry forwards of approximately $922,691 that may be available to reduce future years taxable income in varying amounts through 2045. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. The valuation allowance as of August 31, 2025, was approximately $193,765. The net change in valuation allowance during the year ended August 31, 2025, was $(24,617). 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 strategies in making this assessment. Based on consideration …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

Adoption of New Accounting Standards In November 2023, the FASB issued Accounting Standard Update (ASU) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires disclosure of incremental segment information on an annual and interim basis. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective application to all prior periods presented in the financial statements. The Company adopted the guidance for the fiscal year ended August 31, 2024. Adopting this new standard resulted in additional disclosure within the Companys Consolidated Financial Statements, see Note 4 - Segment Reporting. Recent Accounting Pronouncements Issued but Not Yet Adopted Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements. …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

NOTE 6 - RELATED PARTY TRANSACTIONS As of August 31, 2025 and 2024, the amount due to a related party was $121,105 and $104,063, respectively. This amount represented advances made by a director, Nataliia Petranetska, to the Company for its working capital purposes. These advances were unsecured, interest free and with no fixed terms of repayment. As of August 31, 2025 and 2024, the payroll liabilities to director were $220,000 and $160,000, respectively. On July 1, 2022, the Company converted salary debt to Nataliia Petranetska in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On December 12, 2022, the Company converted salary debt to Khamijon Alimzhanov in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On November 1, 2022, the Company converted notes payable to Khamijon Alimzhanov in the amount of $74,000 into 21,142,857 common restricted shares at the conversion price of $0.0035. On January 5, 2023, the Company authorized to issue 13,333,333 shares of Common stock for the cancelation of $60,000 Company debt to Khamijon Alimzhanov. $60,000 was converted to equity in January 2023. On February 7, 2024, Khamijon Alimzhanov transferred 20,000,000 of common shares to a non-related party. On July 12, 2024, Khamijon Alimzhanov transferred 10,500,000 of common s …

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NOTE 4 - SEGMENT REPORTING The following table presents the Companys revenue disaggregated based on revenue source for the years ended August 31, 2025 and 2024: Years ended August 31, 2025 2024 IT Services $ 8,238 $ 16,250 RSS Feeds 68,100 35,550 Total Revenue $ 76,338 $ 51,800 …

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 August 31. Use of Estimates and Assumptions In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the period reported. Actual results may differ from these estimates. Reclassification of Prior Year Presentation Certain amounts from prior years have been reclassified to ensure consistency with the current years presentation. These reclassifications did not affect the reported results of operations. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. Income Taxes The Company adopted the provisions of paragraph 740-10-25-13 of the FASB Accounting Standards Codification. Paragraph 740-10-25-13 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under paragraph 740-10-25-13, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the p …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing

NOTE 5 - STOCKHOLDERS DEFICIT Common Stock The Company is authorized to issue an aggregate of 500,000,000 common shares with a par value of $0.001 per share. As of August 31, 2021, the Company had a total of 110,022,572 shares of its common stock issued and outstanding. On September 4, 2021, the Company converted debt to Zhang Yu in the amount of $75,000 into 15,000,000 common shares at the conversion price of $0.005. On September 4, 2021, the Company converted debt to Zhang Yu in the amount of $24,537 into 4,907,400 common shares at the conversion price of $0.005. On June 17, 2022, the Board of Directors of the Company has authorized the issuance of 5,000,000 preferred stock in exchange for 5,000,000 restricted common stock. On July 1, 2022, the Company converted salary debt to Nataliia Petranetska in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On November 1, 2022, the Company converted notes payable to Khamijon Alimzhanov in the amount of $74,000 into 21,142,857 common restricted shares at the conversion price of $0.0035. On December 12, 2022, the Company converted salary debt to Khamijon Alimzhanov in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On January 5, 2023, the Company converted salary debt to Khamijon Alimzhanov in the amount of $60,000 fo …

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 August 31, 2025 through the date the financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements other than those described below.

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Adoption of New Accounting Standards In November 2023, the FASB issued Accounting Standard Update (ASU) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires disclosure of incremental segment information on an annual and interim basis. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective application to all prior periods presented in the financial statements. The Company adopted the guidance for the fiscal year ended August 31, 2024. Adopting this new standard resulted in additional disclosure within the Companys Consolidated Financial Statements, see Note 4 - Segment Reporting. Recent Accounting Pronouncements Issued but Not Yet Adopted Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements. …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

NOTE 6 - RELATED PARTY TRANSACTIONS As of May 31, 2026, and August 31, 2025, the amount due to a related party was $147,237 and $121,105, respectively. This amount represented advances made by a director, Nataliia Petranetska, to the Company for its working capital purposes. These advances were unsecured, interest free and with no fixed terms of repayment. As of May 31, 2026, and August 31, 2025, the payroll liabilities to director were $180,000 and $220,000, respectively. On July 1, 2022, the Company converted salary debt to Nataliia Petranetska in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On December 12, 2022, the Company converted salary debt to Khamijon Alimzhanov in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On November 1, 2022, the Company converted notes payable to Khamijon Alimzhanov in the amount of $74,000 into 21,142,857 common restricted shares at the conversion price of $0.0035. On January 5, 2023, the Company authorized to issue 13,333,333 shares of Common stock for the cancelation of $60,000 Company debt to Khamijon Alimzhanov. $60,000 was converted to equity in January 2023. On February 7, 2024, Khamijon Alimzhanov transferred 20,000,000 of common shares to a non-related party. On July 12, 2024, Khamijon Alimzhanov transferred 10,5 …

RelatedPartyTransactionsDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 4 - SEGMENT REPORTING The following table presents the Companys revenue disaggregated based on revenue source for the three and nine months ended May 31, 2026 and 2025: Three months ended May 31, Nine months ended May 31, 2026 2025 2026 2025 IT Services $ 7,842 $ 5,613 $ 26,591 $ 5,613 RSS Feeds 30,500 25,225 68,229 39,325 Total Revenue $ 38,342 $ 30,838 $ 94,820 $ 44,938 …

SegmentReportingDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the SEC) and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. 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 the nine months ended May 31, 2026, are not necessarily indicative of the operating results that may be expected for the year ending August 31, 2026. These unaudited financial statements should be read in conjunction with the August 31, 2025, financial statements and notes thereto. The Companys year-end is August 31. Use of Estimates and Assumptions In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the period reported. Actual results may differ from these 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. Income Taxes The Company adopted the provisions of paragraph 740-10-25-13 of the FASB Accou …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing

NOTE 5 - STOCKHOLDERS DEFICIT Common Stock The Company is authorized to issue an aggregate of 500,000,000 common shares with a par value of $0.001 per share. As of August 31, 2021, the Company had a total of 110,022,572 shares of its common stock issued and outstanding. On September 4, 2021, the Company converted debt to Zhang Yu in the amount of $75,000 into 15,000,000 common shares at the conversion price of $0.005. On September 4, 2021, the Company converted debt to Zhang Yu in the amount of $24,537 into 4,907,400 common shares at the conversion price of $0.005. On June 17, 2022, the Board of Directors of the Company has authorized the issuance of 5,000,000 preferred stock in exchange for 5,000,000 restricted common stock. On July 1, 2022, the Company converted salary debt to Nataliia Petranetska in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On November 1, 2022, the Company converted notes payable to Khamijon Alimzhanov in the amount of $74,000 into 21,142,857 common restricted shares at the conversion price of $0.0035. On December 12, 2022, the Company converted salary debt to Khamijon Alimzhanov in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On January 5, 2023, the Company converted salary debt to Khamijon Alimzhanov in the amount of $60,000 fo …

StockholdersEquityNoteDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 8 - SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to May 31, 2026, through the date the financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements other than those described below.

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