| RESTATEMENT |
NOTE 5 –
RESTATEMENT
Our interim
financial statements for the three and nine months ended September 30, 2025, as previously filed with SEC on November 3, 2025, have been
restated, to reverse the transaction of the other general and administrative expenses. The
impact of this restatement on the Company’s Condensed Balance Sheet, Statements of Operations and Comprehensive Loss, and Statement
of Cash Flows is reflected in the tables below:
CONDENSED BALANCE SHEETS
(Unaudited)
| |
|
Previously filed |
|
|
|
|
|
Restated |
|
| |
|
September 30, 2025 |
|
|
Adjustment |
|
September 30, 2025 |
|
| |
|
|
|
|
|
|
|
|
|
| CURRENT ASSETS |
|
|
|
|
|
|
|
|
|
|
|
| Prepayment |
|
$ |
- |
|
|
$ |
8,250 |
|
$ |
8,250 |
|
| TOTAL ASSETS |
|
$ |
- |
|
|
$ |
8,250 |
|
$ |
8,250 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| LIABILITIES AND STOCKHOLDERS’ EQUITY |
|
|
|
|
|
|
|
|
|
|
|
| CURRENT LIABILITIES |
|
|
|
|
|
|
|
|
|
|
|
| Accounts payable and accrued liabilities |
|
$ |
46,447 |
|
|
$ |
- |
|
$ |
46,447 |
|
| Amount due to the sole officer and director (non-interest bearing and due on demand) |
|
|
46,028 |
|
|
|
- |
|
|
46,028 |
|
| TOTAL CURRENT LIABILITIES |
|
|
92,475 |
|
|
|
- |
|
|
92,475 |
|
| TOTAL LIABILITIES |
|
|
92,475 |
|
|
|
- |
|
|
92,475 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| STOCKHOLDERS’ EQUITY (DEFICIT) |
|
|
|
|
|
|
|
|
|
|
|
| Common stock, $0.001 par value, 75,000,000 shares authorized, 3,870,600 shares issued and outstanding as of September 30, 2025 and December 31, 2024 respectively |
|
|
3,871 |
|
|
|
- |
|
|
3,871 |
|
| Additional paid-in capital |
|
|
76,646 |
|
|
|
- |
|
|
76.646 |
|
| Accumulated deficit |
|
|
(172,992 |
) |
|
|
8,250 |
|
|
(164,742 |
) |
| TOTAL STOCKHOLDERS’ DEFICIT |
|
|
(92,475 |
) |
|
|
8,250 |
|
|
(84,225 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY |
|
$ |
- |
|
|
$ |
8,250 |
|
$ |
8,250 |
|
F-7
CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE
LOSS
For three months ended September 30, 2025
| |
|
Previously filed |
|
|
|
|
|
Restated |
|
| |
|
Three months ended September 30, 2025 |
|
|
Adjustment |
|
Three months ended September 30, 2025 |
|
| |
|
|
|
|
|
|
|
|
|
| REVENUE |
|
$ |
- |
|
|
$ |
- |
|
$ |
- |
|
| COST OF REVENUES |
|
|
- |
|
|
|
- |
|
|
- |
|
| GROSS PROFIT |
|
|
- |
|
|
|
- |
|
|
- |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| OPERATING EXPENSES |
|
|
|
|
|
|
|
|
|
|
|
| Professional fees |
|
|
11,800 |
|
|
|
- |
|
|
11,800 |
|
| Other general and administrative expenses |
|
|
13,547 |
|
|
|
(8,250 |
) |
|
5,297 |
|
| TOTAL OPERATING EXPENSES |
|
|
25,347 |
|
|
|
(8,250 |
) |
|
17,097 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| OPERATING LOSS |
|
|
(25,347 |
) |
|
|
(8,250 |
) |
|
(17,097 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| OTHER INCOME (EXPENSES) |
|
|
- |
|
|
|
- |
|
|
- |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| LOSS BEFORE INCOME TAX |
|
|
(25,347 |
) |
|
|
(8,250 |
) |
|
(17,097 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| INCOME TAX EXPENSE |
|
|
- |
|
|
|
- |
|
|
- |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| NET LOSS |
|
$ |
(25,347 |
) |
|
$ |
(8,250 |
) |
$ |
(17,097 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| Other comprehensive income |
|
|
|
|
|
|
|
|
|
|
|
| Foreign currency translation adjustment |
|
|
|
|
|
|
|
|
|
|
|
| COMPREHENSIVE LOSS |
|
$ |
(25,347 |
) |
|
$ |
(8,250 |
) |
$ |
(17,097 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| Net loss per share - Basic and diluted |
|
$ |
(0.01 |
) |
|
$ |
(0.00 |
) |
$ |
(0.00 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| Weighted Average Number of shares outstanding – Basis and diluted |
|
$ |
3,870,600 |
|
|
$ |
3,870,600 |
|
$ |
3,870,600 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
For nine months ended September 30, 2025
| |
|
Previously filed |
|
|
|
|
|
Restated |
|
|
| |
|
Nine months ended September 30, 2025 |
|
|
Adjustment |
|
Nine months ended September 30, 2025 |
|
|
| |
|
|
|
|
|
|
|
|
|
|
| REVENUE |
|
$ |
- |
|
|
$ |
- |
|
$ |
- |
|
| COST OF REVENUES |
|
|
- |
|
|
|
- |
|
|
- |
|
| GROSS PROFIT |
|
|
- |
|
|
|
- |
|
|
- |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| OPERATING EXPENSES |
|
|
|
|
|
|
|
|
|
|
|
| Professional fees |
|
|
11,800 |
|
|
|
- |
|
|
11,800 |
|
| Other general and administrative expenses |
|
|
16,563 |
|
|
|
(8,250 |
) |
|
8,313 |
|
| TOTAL OPERATING EXPENSES |
|
|
37,863 |
|
|
|
(8,250 |
) |
|
29,613 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| OPERATING LOSS |
|
|
(37,863 |
) |
|
|
(8,250 |
) |
|
(29,613 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| OTHER INCOME (EXPENSES) |
|
|
- |
|
|
|
- |
|
|
- |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| LOSS BEFORE INCOME TAX |
|
|
(37,863 |
) |
|
|
(8,250 |
) |
|
(29,613 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| INCOME TAX EXPENSE |
|
|
- |
|
|
|
- |
|
|
- |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| NET LOSS |
|
$ |
(37,863 |
) |
|
$ |
(8,250 |
) |
$ |
(29,613 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| Other comprehensive income |
|
|
|
|
|
|
|
|
|
|
|
| Foreign currency translation adjustment |
|
|
|
|
|
|
|
|
|
|
|
| COMPREHENSIVE LOSS |
|
$ |
(37,863 |
) |
|
$ |
(8,250 |
) |
$ |
(29,613 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| Net loss per share - Basic and diluted |
|
$ |
(0.01 |
) |
|
$ |
(0.00 |
) |
$ |
(0.01 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| Weighted Average Number of shares outstanding – Basis and diluted |
|
$ |
3,870,600 |
|
|
$ |
3,870,600 |
|
$ |
3,870,600 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
F-8
CONDENSED STATEMENTS OF CASH FLOWS
| |
|
Previously filed |
|
|
|
|
|
Restated |
|
|
| |
|
Nine months ended September 30, 2025 |
|
|
Adjustment |
|
Nine months ended September 30, 2025 |
|
|
| |
|
|
|
|
|
|
|
|
|
|
| CASH FLOWS FROM OPERATING ACTIVITIES |
|
|
|
|
|
|
|
|
|
|
| Net loss |
|
$ |
(37,863 |
) |
|
$ |
8,250 |
|
$ |
(29,613 |
) |
| Changes in operating assets and liabilities: |
|
|
|
|
|
|
|
|
|
|
|
| Prepayment |
|
|
- |
|
|
|
(8,250 |
) |
|
(8,250 |
) |
| Accounts payable and accrued liabilities |
|
|
37,363 |
|
|
|
- |
|
|
37,363 |
|
| Net cash used in operating activities |
|
|
(500 |
) |
|
|
- |
|
|
(500 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
| CASH FLOWS FROM FINANCING ACTIVITIES |
|
|
|
|
|
|
|
|
|
|
|
| Advances from the current sole officer and director |
|
|
500 |
|
|
|
- |
|
|
500 |
|
| Net cash provided by financing activitie |
|
|
500 |
|
|
|
- |
|
|
500 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| Net change in cash and cash equivalents |
|
|
- |
|
|
|
- |
|
|
- |
|
| Cash and cash equivalents, beginning of period |
|
|
- |
|
|
|
- |
|
|
- |
|
| CASH AND CASH EQUIVALENTS, END OF PERIOD |
|
$ |
- |
|
|
$ |
- |
|
$ |
- |
|
| |
|
|
|
|
|
|
|
|
|
|
|
| SUPPLEMENTAL CASH FLOWS INFORMATION |
|
|
|
|
|
|
|
|
|
|
|
| Cash paid for income taxes |
|
$ |
- |
|
|
$ |
- |
|
$ |
- |
|
| Cash paid for interest |
|
$ |
- |
|
|
$ |
- |
|
$ |
- |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|