Financial Analysis

11. Commitments and contingencies The Company did no t have other significant capital commitments or significant guarantees as of March 31, 2026, respectively.

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8. Income Taxes The loss from operation before income tax of the Company for the years ended March 31, 2026 and 2025 were comprised of the following: Schedule of Loss from Operation Before Income Tax For the Year Ended March 31, 2026 For the Year Ended March 31, 2025 Tax jurisdictions from: Local $ (10,827 ) $ (2,820 ) Loss before income taxes $ (10,827 ) $ (2,820 ) United States of America The Tax Act reduces the U.S. statutory corporate tax rate from 35 % to 21 % for our tax years beginning in 2018, which resulted in the re-measurement of the federal portion of our deferred tax assets from the 35 % to 21 % tax rate. The Company is registered in the State of Nevada and is subject to United States of America tax law. As of March 31, 2026, the operations in the United States of America incurred $ 10,827 of cumulative net operating losses (NOLs) which can be carried forward to offset future taxable income. The Company has provided for a full valuation allowance of approximately $ 2,274 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of Mach 31, 2026 and March 31, 2025: Schedule of Components of Deferred Tax Assets As of As of March 31, 2026 March 31, 2025 Deferred tax assets: Net operating loss carry …

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(l) Recently issued and adopted accounting pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, requiring public entities to disclose information about their reportable segments significant expenses and other segment items on an interim and annual basis. Public entities with a single reportable segment are required to apply the disclosure requirements in ASU 2023-07, as well as all existing segment disclosures and reconciliation requirements in ASC 280 on an interim and annual basis. The Company adopted ASU 2023-07during the year ended March 31, 2025. See Note 12 Segment reporting in the accompanying notes to the consolidated financial statements for further detail. …

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5. Related Party Transaction Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Parties are also considered to be related if they are subject to common control or common significant influence. Related parties may be individuals or corporate entities. For the years ended March 31, 2026 and March 31, 2025, the balance amount due to related parties were as follows: Balance amount with Related Parties: Schedule of Amount Due to Related Parties As of March 31, 2026 As of March 31, 2025 Amount due to related parties $ 7,534 $ 5,455 Total $ 7,534 $ 5,455 Amount due to related parties $ 7,534 $ 5,455

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7. Revenue Schedule of Revenue from Contract with Customer For the Year Ended March 31, 2026 For the Year Ended March 31, 2025 Financial consulting services $ 40,667 $ 6,500 Total $ 40,667 $ 6,500

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12. Segment reporting ASC Topic 280, Segment Reporting, establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Companys chief operating decision maker (CODM), or group, in deciding how to allocate resources and assess performance. The Companys CODM has been identified as the Chief Executive Officer and the Chief Financial Officer, who review the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that there is only one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net loss that also is reported on the statement of operations as net loss. The measure of segment assets is reported on the balance sheet as total assets. Schedule of Segment Reporting Information 2026 2025 For the Year ended March 31 2026 2025 Revenue $ 40,667 $ 6,500 Operating expenses General and administrative expenses (51,494 ) (9,320 ) Total operating expenses (51,494 ) (9,320 ) Loss from operations (10,827 ) (2,820 ) Net Loss (10,827 ) ( …

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2. Summary of Significant Accounting Policies (a) 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 March 31 as its fiscal year end. (b) Use of estimates Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates. (c) Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. (d) Accounts Receivable, net Accounts receivable, net represents those receivables derived from the ordinary course of business and are recorded net of allowance that reflects the Companys best estimate of the amounts that will not be collected. In determining collectability of the accounts receivables, the Company considers factors in assessing the expected credit losses, including historical credit loss experi …

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6. Ordinary Shares The Company has 75,000,000 shares of commons stock authorized. On March 5, 2025, Jianing Yang, subscribed 20,000,000 shares of common stock at $ 0.0001 per share for a total subscription value of $ 2,000 . On September 30, 2025, the Company resolved to close the public offering pursuant to Form S-1, resulting in 2,400,000 shares of common stock being sold at $ 0.015 per share for a total of $ 36,000 . The proceed of $ 36,000 went directly to the Company and shall be utilized pursuant to the use of proceed stated in the Form S-1. As of March 31, 2026, the Company has 22,400,000 shares of common stock issued and outstanding.

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13. Subsequent Event Management has evaluated subsequent events through the date of this filing. All subsequent events requiring recognition as of March 31, 2026 have been incorporated into these financial statements and there are no subsequent events that require disclosure in accordance with FASB ASC Topic 855, Subsequent Events. …

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