3. INTERIM REPORTING

The unaudited interim financial statements are prepared under the accrual basis of accounting in accordance with accounting principles generally accepted (GAAP) in the United States of America for the interim information. Accordingly, the financial statements do not include all of the information and notes required by GAAP for the complete financial statements. While the information presented is unaudited, it includes all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, result of operation and cash flows for the interim periods presented in accordance with accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature. It is suggested that the interim financial statements be read in conjunction with the Company’s year-end July 31, 2025 financial statements. Operating results for the nine-month period ended April 30, 2026 are not necessarily indicative of the results that can be expected for the fiscal year ended July 31, 2026.

There have been no changes in the accounting policies from those disclosed in the notes to the audited financial statements for the period ended July 31, 2025.