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10-K true 2026-04-30 --04-30 false 000-56732 NATICS CORP. WY 98-1660105 App 6, Yehuda Gorodiski 1 Rehovot IL 7623101 307 2220096 natics.corp@zohomail.eu ordinary shares, par value $0.0001 per share No No Yes Yes Non-accelerated Filer true true true false false 0 5495300 <p id="xdx_800_ecyd--CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock_zNCOYjrNmCnl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 1C. Cybersecurity. Cybersecurity Risk Management, Strategy, and Governance We use, store, and process limited data related to our operations. As of the date of this filing, we have not yet implemented a formal cybersecurity risk management program designed to identify, assess, and mitigate risks from cybersecurity threats. We intend to implement a cybersecurity risk management program as our business operations and technology infrastructure evolve. Cyber Risk Management and Strategy We plan to implement and maintain a cybersecurity risk management program under the oversight of our Board of Directors. Once implemented, this program will include systematic processes for identifying, assessing, and mitigating cybersecurity risks and will be integrated into our overall risk management processes. We intend to adopt a risk-based approach to managing cyber threats, supported by commonly used cybersecurity technologies, such as cloud-based monitoring and threat detection tools. We expect to utilize third parties and consultants to assist in the identification and assessment of risks, including to support tabletop exercises and to conduct security testing. As part of this effort, we also intend to implement controls to assess and manage risks associated with third-party service providers who may have access to our systems or data. This may include review process for such providers’ cybersecurity practices, risk assessments, contractual requirement and system monitoring. We expect to regularly evaluate and enhance our cybersecurity policies and procedures in response to emerging threats or developments affecting our industry. In 2026, we did not identify any cybersecurity threats that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition. However, despite our efforts, we cannot eliminate all risks from cybersecurity threats, or provide assurances that we have not experienced undetected cybersecurity incidents. false In 2026, we did not identify any cybersecurity threats that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition. However, despite our efforts, we cannot eliminate all risks from cybersecurity threats, or provide assurances that we have not experienced undetected cybersecurity incidents. false false false false The Company does not have any policies or practices on the timing of awards of options in relation to the disclosure of material nonpublic information by the Company. The Company did not issue any options in 2025. true 6235 DylanFloyd Accounting & Consulting Newhall, California

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<p id="xdx_80E_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zGrqGjxR2oZc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS NATICS CORP. (referred as the “Company”, “we”, “our”) is a development stage company formed to commence operations concerned with online workouts. We were incorporated under the laws of the state of Wyoming on February 21, 2022. From our formation we were engaged in the business of namely the development, marketing and business process analysis, problem solving and general business services by our CEO, Officer and Director Mr. Pirotsky. Our executive and business office is located at App 6, Yehuda Gorodiski 1, Rehovot, Israel 7623101, and our telephone number is +13072220096.

NOTE 2 – GOING CONCERN The accompanying financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern. The Company has an accumulated deficit of $109,895 as of April 30, 2026. The Company currently has losses and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

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NOTE 3 – 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 year-end is April 30. Revenue In accordance with ASC 606, revenue is measured based on a consideration specified with a customer and recognized when we satisfy the performance obligation specified with a customer. During the year ended April 30, 2026, we generated total revenue of $27,600. Segment Reporting In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280), which expands segment disclosure requirements, including additional disclosure requirements for entities with a single reportable segment. The Company operates as a single operating and reportable segment. The Company’s chief operating decision maker reviews financial information on a consolidated basis for purposes of evaluating financial performance and allocating resources. The adoption of ASU 2023-07 did not have a material impact on the Company’s financial position, results of operations, or cash flows. Use of Estimates The preparation of financial statements in conformity with US GAAP 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. Fair Value of Financial Instruments FASB ASC Topic 820, “Fair Value Measurement,” defines fair value as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standards apply to recurring and nonrecurring fair value measurements of financial and non-financial assets and liabilities. The Company determines the fair values of its assets and liabilities based on a fair value hierarchy that includes three levels of inputs that may be used to measure fair value. The three levels are defined as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">Level 1: </td> <td style="width: 90%; text-align: justify">defined as observable inputs such as quoted prices in active markets;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 2: </td> <td style="text-align: justify">defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 3: </td> <td style="text-align: justify">defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.</td></tr> </table> Due to its short-term nature, the carrying value of cash, director loans and issuance of common stock approximated fair value at April 30, 2026. Income Taxes The Company is a C Corporation under the Internal Revenue Code and a similar section of the state code. All income tax amounts reflect the use of the liability method under accounting for income taxes. Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes arising primarily from differences between financial and tax reporting purposes. Current year expense represents the amount of income taxes paid, payable or refundable for the period. Deferred income taxes, net of appropriate valuation allowances, are determined using the tax rates expected to be in effect when the taxes are actually paid. Valuation allowances are recorded against deferred tax assets when it is more likely than not that such assets will not be realized. When an uncertain tax position meets the more likely than not recognition threshold, the position is measured to determine the amount of benefit or expense to recognize in the financial statements. The Company’s income tax returns are subject to review and examination by federal, state and local governmental authorities. As of April 30, 2026, our April 30, 2025 tax return was open to examination with federal, state and local governmental authorities. To the extent penalties and interest are incurred through an examination, they would be included as part of operations in the statement of operations. Long-Lived Assets – Intangible Assets We account for our intangible assets in accordance with ASC Subtopic 350-30, General Intangibles Other Than Goodwill, and ASC Subtopic 360-10-05, Accounting for the Impairment or Disposal of Long-Lived Assets. ASC Subtopic 350-30 requires assets to be measured based on the fair value of the consideration given or the fair value of the assets (or net assets) acquired, whichever is more clearly evident and, thus, more reliably measurable. Further, ASC Subtopic 350-30 requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. Costs of internally developing, maintaining, or restoring intangible assets are recognized as an expense when incurred. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 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 April 30, 2026 there were no potentially dilutive debt or equity instruments issued or outstanding. Comprehensive Income Comprehensive income is defined as all changes in stockholders’ equity, exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of April 30, 2026 were no differences between our comprehensive loss and net loss. 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. Risks and Uncertainties The ultimate impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results of operations. Management expects that its business will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which it may have an impact cannot be determined at this time.

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 year-end is April 30.

Revenue In accordance with ASC 606, revenue is measured based on a consideration specified with a customer and recognized when we satisfy the performance obligation specified with a customer. During the year ended April 30, 2026, we generated total revenue of $27,600.

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Segment Reporting In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280), which expands segment disclosure requirements, including additional disclosure requirements for entities with a single reportable segment. The Company operates as a single operating and reportable segment. The Company’s chief operating decision maker reviews financial information on a consolidated basis for purposes of evaluating financial performance and allocating resources. The adoption of ASU 2023-07 did not have a material impact on the Company’s financial position, results of operations, or cash flows.

Use of Estimates The preparation of financial statements in conformity with US GAAP 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.

Fair Value of Financial Instruments FASB ASC Topic 820, “Fair Value Measurement,” defines fair value as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standards apply to recurring and nonrecurring fair value measurements of financial and non-financial assets and liabilities. The Company determines the fair values of its assets and liabilities based on a fair value hierarchy that includes three levels of inputs that may be used to measure fair value. The three levels are defined as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">Level 1: </td> <td style="width: 90%; text-align: justify">defined as observable inputs such as quoted prices in active markets;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 2: </td> <td style="text-align: justify">defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 3: </td> <td style="text-align: justify">defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.</td></tr> </table> Due to its short-term nature, the carrying value of cash, director loans and issuance of common stock approximated fair value at April 30, 2026.

Income Taxes The Company is a C Corporation under the Internal Revenue Code and a similar section of the state code. All income tax amounts reflect the use of the liability method under accounting for income taxes. Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes arising primarily from differences between financial and tax reporting purposes. Current year expense represents the amount of income taxes paid, payable or refundable for the period. Deferred income taxes, net of appropriate valuation allowances, are determined using the tax rates expected to be in effect when the taxes are actually paid. Valuation allowances are recorded against deferred tax assets when it is more likely than not that such assets will not be realized. When an uncertain tax position meets the more likely than not recognition threshold, the position is measured to determine the amount of benefit or expense to recognize in the financial statements. The Company’s income tax returns are subject to review and examination by federal, state and local governmental authorities. As of April 30, 2026, our April 30, 2025 tax return was open to examination with federal, state and local governmental authorities. To the extent penalties and interest are incurred through an examination, they would be included as part of operations in the statement of operations.

Long-Lived Assets – Intangible Assets We account for our intangible assets in accordance with ASC Subtopic 350-30, General Intangibles Other Than Goodwill, and ASC Subtopic 360-10-05, Accounting for the Impairment or Disposal of Long-Lived Assets. ASC Subtopic 350-30 requires assets to be measured based on the fair value of the consideration given or the fair value of the assets (or net assets) acquired, whichever is more clearly evident and, thus, more reliably measurable. Further, ASC Subtopic 350-30 requires an intangible asset to be amortized over its useful life and for the useful life to be evaluated every reporting period to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. Costs of internally developing, maintaining, or restoring intangible assets are recognized as an expense when incurred.

Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 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 April 30, 2026 there were no potentially dilutive debt or equity instruments issued or outstanding.

Comprehensive Income Comprehensive income is defined as all changes in stockholders’ equity, exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of April 30, 2026 were no differences between our comprehensive loss and net loss.

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.

Risks and Uncertainties The ultimate impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results of operations. Management expects that its business will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which it may have an impact cannot be determined at this time.

NOTE 4 – COMMON STOCK The Company has 75,000,000, $0.0001 par value shares of common stock authorized. On February 22, 2022 the Company issued 3,000,000 shares of common stock to a director for services rendered estimated to be $300 at $0.0001 per share. During the quarter ended January 31, 2023 the Company issued 1,840,300 common shares at $0.01 per share to 27 shareholders in consideration of $18,403. There were 4,840,300 shares of common stock issued and outstanding as of January 31, 2023. During the quarter ended April 30, 2023, the Company issued 440,000 common shares to few individuals at $0.01 per share in consideration of $4,400. There were 5,280,300 shares of common stock issued and outstanding as of April 30, 2023. During the quarter ended July 31, 2023, the Company issued 215,000 common shares to few individuals at $0.01 per share in consideration of $2,150. There were 5,495,300 shares of common stock issued and outstanding as of April 30, 2026. Voting Common Stock All shares of common stock have voting rights and are identical. All holders of shares of voting common stock shall at every meeting of the stockholders be entitled to one vote for each share of the capital stock held by such stockholder. Non-voting Common Stock All of the other terms of the Non-Voting Common Stock shall be identical to the Voting Common Stock, except for the right of first refusal that attaches to the Non-Voting Common Stock, as explained in the Company’s Bylaws.

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NOTE 5 – COMMITMENTS AND CONTINGENCIES In the normal course of business, the Company may become a party to litigation matters involving claims against it. At April 30, 2026, there are no current matters that would have a material effect on the Company’s financial position or results of operations. The extent of the impact of the coronavirus (“COVID-19”) outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot be predicted. If the overall economy is impacted for an extended period, the Company’s future operating results may be materially and adversely affected.

NOTE 6 – INTANGIBLE ASSETS The Company purchased and possesses an asset in a form of the website and mobile application concerned with online workouts. The Company purchased the website and mobile application for $43,000 and is amortizing the asset straight-line over its five year useful life or $8,600 per year. Balances as of April 30, 2026 and April 30, 2025 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zvUmjYb4gTY8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of intangible assets</td><td> </td> <td colspan="3" id="xdx_49A_20260430_zSUimpgTPKvj" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49F_20250430_zyaKB3BUtee1" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_zp5e0nr50Pz" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Intangible Assets Purchased</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">17,188</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">25,792</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di0_zDfkmGFKtkV4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accumulated Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,604</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,604</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zkdZNLTDiWQh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Net Book Value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,188</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

43000

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zvUmjYb4gTY8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of intangible assets</td><td> </td> <td colspan="3" id="xdx_49A_20260430_zSUimpgTPKvj" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49F_20250430_zyaKB3BUtee1" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_zp5e0nr50Pz" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Intangible Assets Purchased</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">17,188</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">25,792</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di0_zDfkmGFKtkV4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accumulated Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,604</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,604</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zkdZNLTDiWQh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Net Book Value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,188</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

17188

25792

8604

8584

17188

NOTE 7 – RELATED PARTY TRANSACTIONS Mr. Pirotsky currently devotes approximately thirty hours per week to manage our affairs. The officer and director, Guy Pirotsky, is the only related party with whom the Company had transactions with during the period from inception on February 21, 2022 through April 30, 2026. During the year ended April 30, 2026, Mr. Pirotsky paid $33,308 for operating expenses on behalf of the Company. The amounts due to the related party are unsecured and non-interest bearing with no set terms of repayment.

NOTE 8 – INCOME TAXES The components of the Company’s provision for Federal income tax for the years ended April 30, 2026 and 2025 consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zxYPKcF6Byie" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax reconciliation)"> <tr style="vertical-align: bottom"> <td>Schedule of income tax reconciliation</td><td> </td> <td colspan="3" id="xdx_494_20250501__20260430_zgrvEGpQDGX6" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td colspan="3" id="xdx_49D_20240501__20250430_zrABu4mp77sc" style="text-align: center"> </td> <td> </td> <td> </td> </tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Rate (%)</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Rate (%)</td> </tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> </tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_iB_zpsetUqKdWnf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Federal income tax benefit attributable to:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right"> </td> </tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBz2zr_zZ9LQ3k5Mie7" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Expected tax at federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">5,703</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="text-align: right; width: 11%">21.0 %</td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">8,620</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="text-align: right; width: 11%">21.0 %</td> </tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_d0_zHykVR1kbtEe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Related party accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">– %</td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">– %</td> </tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_zjs0Va5ALYq5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,703</td><td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(21.0)%</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,620</td><td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(21.0)%</td> </tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_d0_mtITEBz2zr_z2gAW2XHSQqe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.00 %</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.00 %</td> </tr> </table> The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows: <table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zWYN2fikUzW1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred taxes)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets</td><td> </td> <td colspan="3" id="xdx_495_20260430_zlZepsGTZFik" style="text-align: center"> </td> <td> </td> <td colspan="3" id="xdx_495_20250430_zv4J5UVygSz6" style="text-align: center"> </td> </tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td> </tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> </tr> <tr id="xdx_404_eus-gaap--ComponentsOfDeferredTaxAssetsAbstract_iB_zxZ0qh28IAh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax asset attributable to:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> </tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zdwM40N1mqra" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Net operating loss NOL carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">23,078</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">17,375</td><td style="width: 1%; text-align: left"> </td> </tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseOther_iI_d0_zp75P0CaqVte" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Related party accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td> </tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zq63rIJ2nNf9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(23,078</td><td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,375</td><td style="padding-bottom: 1pt; text-align: left">)</td> </tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_iI_d0_zGzN2k80uXOk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> </tr> </table> Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $23,078 as of April 30, 2026 and $17,375 as of April 30, 2025, for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.

<table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zxYPKcF6Byie" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax reconciliation)"> <tr style="vertical-align: bottom"> <td>Schedule of income tax reconciliation</td><td> </td> <td colspan="3" id="xdx_494_20250501__20260430_zgrvEGpQDGX6" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td colspan="3" id="xdx_49D_20240501__20250430_zrABu4mp77sc" style="text-align: center"> </td> <td> </td> <td> </td> </tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Rate (%)</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Rate (%)</td> </tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> </tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_iB_zpsetUqKdWnf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Federal income tax benefit attributable to:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right"> </td> </tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBz2zr_zZ9LQ3k5Mie7" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Expected tax at federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">5,703</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="text-align: right; width: 11%">21.0 %</td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">8,620</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="text-align: right; width: 11%">21.0 %</td> </tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_d0_zHykVR1kbtEe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Related party accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">– %</td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">– %</td> </tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_zjs0Va5ALYq5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,703</td><td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(21.0)%</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,620</td><td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(21.0)%</td> </tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_d0_mtITEBz2zr_z2gAW2XHSQqe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.00 %</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.00 %</td> </tr> </table>

5703

0.210

8620

0.210

5703

-0.210

8620

-0.210

0.0000

<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zWYN2fikUzW1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred taxes)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets</td><td> </td> <td colspan="3" id="xdx_495_20260430_zlZepsGTZFik" style="text-align: center"> </td> <td> </td> <td colspan="3" id="xdx_495_20250430_zv4J5UVygSz6" style="text-align: center"> </td> </tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td> </tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> </tr> <tr id="xdx_404_eus-gaap--ComponentsOfDeferredTaxAssetsAbstract_iB_zxZ0qh28IAh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax asset attributable to:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> </tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zdwM40N1mqra" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Net operating loss NOL carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">23,078</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">17,375</td><td style="width: 1%; text-align: left"> </td> </tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseOther_iI_d0_zp75P0CaqVte" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Related party accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td> </tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zq63rIJ2nNf9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(23,078</td><td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,375</td><td style="padding-bottom: 1pt; text-align: left">)</td> </tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_iI_d0_zGzN2k80uXOk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> </tr> </table>

23078

17375

23078

17375

23078

17375

NOTE 9 – SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) the Company has analyzed its operations subsequent to April 30, 2026 to the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements. Management expects that its business will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which it may have an impact cannot be determined at this time.