NOTE 3 – GOING CONCERN ASSESSMENT

Going Concern Uncertainty

Management has evaluated the Company’s ability to continue as a going concern within one year after the date that these financial statements are issued, in accordance with ASC 205-40, Presentation of Financial Statements – Going Concern. As of March 31, 2026, the Company has incurred recurring operating losses and experienced negative cash flows from operations and has limited cash and other sources of liquidity. These conditions, together with the Company’s forecasted cash requirements for operations and other obligations coming due within the next twelve months, raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that these financial statements are issued.

The Company’s current business plan assumes continued investment in its product offerings and related support activities. Based on its current cash balance, projected cash used in operations, and other obligations coming due during the twelve months following the issuance of these financial statements, management does not believe that the Company will have sufficient liquidity to fund operations and meet its obligations as they become due during that period without obtaining additional capital or implementing significant changes to its operations.

In particular, management has determined that, for the Company to continue to operate for at least twelve months after the date these financial statements are issued, it would be necessary either (i) to secure additional equity or debt financing on acceptable terms or (ii) to eliminate a significant portion of the Company’s product offering and related cost structure.

Management is actively exploring alternatives to address these conditions, including pursuing additional sources of capital and evaluating potential changes to the Company’s product portfolio and related operating cost structure. However, as of the date these financial statements are issued, the Company has not secured additional financing, has not completed any significant reduction in its product offering, and there can be no assurance that such actions will be successfully executed or will be sufficient to enable the Company to continue as a going concern. Accordingly, substantial doubt about the Company’s ability to continue as a going concern is not alleviated.

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustments to the carrying amounts and classification of assets and liabilities or any other adjustments that might result if the Company is unable to continue as a going concern.