SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
Dec. 31, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 2 – 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 Company’s financial year end December 31. Principle of consolidation The On September 29, 2025, Global Asset Management Group, Inc. (“GAMG” or the “Company”) completed a share exchange with DC Rental Portfolio Corp. (“DC Rental”), pursuant to which the Company issued 250,000,000 shares of common stock in exchange for 100% of the outstanding equity of DC Rental. As a result, the former shareholders of DC Rental obtained a controlling financial interest in the Company. Accordingly, the transaction has been accounted for as a reverse merger (reverse recapitalization) under ASC 805-40, with DC Rental treated as the accounting acquirer and GAMG as the accounting acquiree. On September 29, 2025, Global Asset Management Group, Inc. (“GAMG” or the “Company”) completed a share exchange with DC Rental Portfolio Corp. (“DC Rental”), pursuant to which the Company issued 250,000,000 shares of common stock in exchange for 100% of the outstanding equity of DC Rental. As a result, the former shareholders of DC Rental obtained a controlling financial interest in the Company. Accordingly, the transaction has been accounted for as a reverse merger (reverse recapitalization) under ASC 805-40, with DC Rental treated as the accounting acquirer and GAMG as the accounting acquiree. The equity structure presented (common stock and additional paid-in capital) reflects that of the legal parent (GAMG) after giving effect to the reverse merger. Common stock increased to $3,390,729, reflecting 339,072,858 shares issued and outstanding. Additional paid-in capital totaled $36,563,153 Other Acquisition – Bella Rio On July 31, 2025, the Company acquired 100% of Bella Rio Marketing Agency, Inc. for 450,000 shares of common stock. This transaction was accounted for as a business combination under ASC 805. The impact was not material to the consolidated balance sheet as of December 31, 2025, and therefore no separate presentation is shown. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company had $49,077 cash as of December 31, 2025. Fair Value of Financial Instruments AS topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue primarily consists of service‑based fees, including property management services, consulting income, and other contractual service arrangements. Revenue is recognized when control of the promised services transfers to the customer. The Company applies the ASC 606 five‑step model to all customer contracts: (1) identify the contract; (2) identify the performance obligations; (3) determine the transaction price; (4) allocate the transaction price; and (5) recognize revenue when performance obligations are satisfied. For property management and recurring service arrangements, revenue is recognized over time as services are rendered because the customer simultaneously receives and consumes the benefits. For one‑time consulting or advisory services, revenue is recognized at a point in time when the service is completed. Amounts billed in advance are recorded as contract liabilities, while unbilled receivables for completed performance obligations are recorded as contract assets. The Company does not typically enter into contracts with significant financing components. Management believes the revenue recognition policies appropriately reflect the timing and pattern of revenue in accordance with U.S. GAAP. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASBASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of December 31, 2025 there were no potentially dilutive debt or equity instruments issued or outstanding. Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Note 2 – 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 Company’s financial year end December 31.

Principle of consolidation

The On September 29, 2025, Global Asset Management Group, Inc. (“GAMG” or the “Company”) completed a share exchange with DC Rental Portfolio Corp. (“DC Rental”), pursuant to which the Company issued 250,000,000 shares of common stock in exchange for 100% of the outstanding equity of DC Rental. As a result, the former shareholders of DC Rental obtained a controlling financial interest in the Company.

Accordingly, the transaction has been accounted for as a reverse merger (reverse recapitalization) under ASC 805-40, with DC Rental treated as the accounting acquirer and GAMG as the accounting acquiree.

On September 29, 2025, Global Asset Management Group, Inc. (“GAMG” or the “Company”) completed a share exchange with DC Rental Portfolio Corp. (“DC Rental”), pursuant to which the Company issued 250,000,000 shares of common stock in exchange for 100% of the outstanding equity of DC Rental. As a result, the former shareholders of DC Rental obtained a controlling financial interest in the Company.

The equity structure presented (common stock and additional paid-in capital) reflects that of the legal parent (GAMG) after giving effect to the reverse merger.

Common stock increased to $3,390,729, reflecting 339,072,858 shares issued and outstanding. Additional paid-in capital totaled $36,563,153

Other Acquisition – Bella Rio

On July 31, 2025, the Company acquired 100% of Bella Rio Marketing Agency, Inc. for 450,000 shares of common stock. This transaction was accounted for as a business combination under ASC 805. The impact was not material to the consolidated balance sheet as of December 31, 2025, and therefore no separate presentation is shown.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company had $49,077 cash as of December 31, 2025.

Fair Value of Financial Instruments

AS topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

These tiers include:

Level 1: defined as observable inputs such as quoted prices in active markets;

Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and

Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity.

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Revenue Recognition

The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue primarily consists of service‑based fees, including property management services, consulting income, and other contractual service arrangements. Revenue is recognized when control of the promised services transfers to the customer. The Company applies the ASC 606 five‑step model to all customer contracts:

(1) identify the contract; (2) identify the performance obligations; (3) determine the transaction price; (4) allocate the transaction price; and (5) recognize revenue when performance obligations are satisfied.

For property management and recurring service arrangements, revenue is recognized over time as services are rendered because the customer simultaneously receives and consumes the benefits. For one‑time consulting or advisory services, revenue is recognized at a point in time when the service is completed.

Amounts billed in advance are recorded as contract liabilities, while unbilled receivables for completed performance obligations are recorded as contract assets. The Company does not typically enter into contracts with significant financing components.

Management believes the revenue recognition policies appropriately reflect the timing and pattern of revenue in accordance with U.S. GAAP.

Basic Income (Loss) Per Share

The Company computes income (loss) per share in accordance with FASBASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of December 31, 2025 there were no potentially dilutive debt or equity instruments issued or outstanding.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recent Accounting Pronouncements

We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.