Financial Analysis

NOTE 13 LONG-TERM BUSINESS LOAN The Company has a $ 70,000 long-term business loan bearing interest at a rate of 15 % per annum following an initial three-month interest-free period. In November 2025, the loan agreement was amended to defer the first annual interest payment until November 13, 2026, with interest continuing to accrue during the deferral period. As of July 31, 2026, the outstanding principal balance was $70,000, and accrued interest payable was $ 15,750 . …

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NOTE 16 INCOME TAXES The Company accounts for income taxes in accordance with ASC 740, Income Taxes. The Company has generated net operating losses in prior periods and maintains a full valuation allowance against its net deferred tax assets. The Company recorded no provision for income taxes for the three and nine months ended July 31, 2026. …

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NOTE 7 RELATED PARTY TRANSACTIONS During the nine months ended July 31, 2026, the Company received additional advances from related parties to support its operations and working capital requirements, including funding used in connection with the Companys regulatory, market eligibility, and public market activities. During the nine months ended July 31, 2026, the Company received $ 19,527 in cash advances from related parties and made $ 4,850 in repayments. As of July 31, 2026, amounts due to related parties consisted of no short-term advances and $ 38,886 in long-term advances, for a total related-party obligation of $38,886. The advances are unsecured, non-interest-bearing, and have no fixed repayment terms unless otherwise specified. The Company also had a $ 50,000 note receivable from a related party, MUY HOUSE, as of July 31, 2026. The note is associated with the Companys previously disclosed partnership and advertising arrangement and is due on October 30, 2026. …

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NOTE 5 REVENUE AND COST OF REVENUE During the nine months ended July 31, 2026, the Company recognized $ 69,537 in revenue from initial platform implementation and configuration services, audiovisual production services, advertising and promotional services, and other consulting services. During the three months ended July 31, 2026, the Company recognized $ 53,386 in revenue, including $ 50,000 related to the initial implementation and configuration of a technology platform. The $50,000 was recognized upon satisfaction of the applicable performance obligation and remained outstanding as of July 31, 2026, and was included in accounts receivable in the accompanying condensed balance sheet. Direct costs associated with the Companys revenue-generating activities totaled $ 4,500 for the nine months ended July 31, 2026 and consisted primarily of editing, post-production, and production services provided by third-party contractors. These direct production costs are recorded as cost of revenue in the accompanying condensed statements of operations. …

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NOTE 4 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies followed by the Company are consistent with those described in the audited financial statements included in the Companys Annual Report on Form 10-K for the fiscal year ended October 31, 2025. There have been no material changes to the Companys significant accounting policies during the interim period. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue during the current interim period was derived from initial platform implementation and configuration services, audiovisual production, advertising, promotional, consulting, and other related services. Revenue is recognized when the Company satisfies the applicable performance obligations under its service agreements. Amounts received or contractually due in advance of the satisfaction of the applicable performance obligations are recorded as unearned revenue and recognized as revenue as the related performance obligations are satisfied. Segment Reporting The Company operates as a single operating segment. Management reviews financial information on a consolidated basis and therefore the Company has one reportable segment. …

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NOTE 11 STOCKHOLDERS EQUITY On November 17, 2025, the Company issued 70,000 shares of common stock pursuant to its registered offering at a price of $0.01 per share for aggregate cash proceeds of $ 700 . During the three months ended July 31, 2026, the Companys registered offering period concluded. Upon conclusion of the offering, $ 20,000 of qualifying offering costs previously deferred were charged against additional paid-in capital. As of July 31, 2026, the Company had 8,545,000 shares of common stock issued and outstanding and additional paid-in capital of $ 13,123 . …

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NOTE 17 SUBSEQUENT EVENTS Management has evaluated subsequent events through the date the financial statements were available to be issued and determined that there were no subsequent events requiring adjustment to or disclosure in the accompanying financial statements. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing