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Note 1 – Business Organization and Nature of Operations Mira Qon Corporation (“Company”) was incorporated on June 16, 2025, under the laws of Wyoming. The Company develops and operates an online service providing real-time pricing information for construction materials across the United States. Mira Qon is designed to serve contractors, developers, architects, procurement teams, and software developers by delivering accurate, up-to-date material cost data by state and ZIP code. At the time, the Company’s website is operational as an informational resource (accessible at https://miraqon.com). The Mira Qon core application programming interface (“API”), which provides real-time pricing data, was completed on February 3, 2026, and has been deployed on the website, where it is commercially available to users (accessible at https://prices.miraqon.com).

Note 2 – Summary of Significant Accounting Policies (a) Basis of Presentation The accompanying financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and in accordance with the rules and regulations of the United States Securities and Exchange Commission applicable to interim financial statements. These financial statements should be read in conjunction with the audited financial statements of the Company for the period from June 16, 2025 (Inception) through August 31, 2025, and the related notes. The statements of operations for the nine months ended May 31, 2026, are not necessarily indicative of the results to be expected for the year ended August 31, 2026, or for any other future annual or interim period. (b) Fiscal Year-End The Company elected August 31 as its fiscal year ending date. (c) Use of Estimates The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States of America, which requires management to use its judgment to make estimates and assumptions that affect the reported amounts of assets and liabilities and related disclosures at the date of the financial statements and the reported amounts of expenses during the reported period. These assumptions and estimates could have a material effect on the financial statements. Actual results may differ materially from those estimates. The Company’s management periodically reviews estimates on an ongoing basis based on information currently available, and changes in facts and circumstances may cause the Company to revise these estimates. Actual results may differ from these estimates. (d) Cash and Cash Equivalents Cash and cash equivalents include all cash on hand, demand deposits and short-term investments with original maturities of three months or less when purchased. As of May 31, 2026, the Company’s cash and cash equivalents consisted of $5,066. 9 (e) Prepaid Expenses As of May 31, 2026 and August 31, 2025, the Company had $17,970 and $32,325 in prepaid expenses, respectively. The Company’s prepaid expenses as of May 31, 2026, consisted primarily of payments for marketing services and server lease. The Company’s prepaid expenses as of August 31, 2025, consisted primarily of payments made to a developer for website development services which were rendered in September 2025. (f) Intangible Assets The Company applies the guidance of Accounting Standards Codification (“ASC”) 350, “Intangibles—Goodwill and Other”. Definite-lived intangible assets include developed technologies, website development costs, non-compete agreements, customer-related intangible assets, patents, trademarks, and trade names. These assets are amortized over their estimated useful lives, generally using the straight-line method. Indefinite-lived intangible assets primarily consist of domain names owned by the Company. Amortization begins in the month following the date an asset is placed in service. Costs incurred to renew or extend the useful life of an intangible asset are expensed as incurred. (g) Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="background-color: #D9D9D9"> <td style="padding: 0.75pt; vertical-align: top; width: 8%; text-align: justify">Level 1</td> <td style="padding: 0.75pt 0.75pt 0.75pt 0.6in; width: 2%; text-align: justify"> </td> <td style="padding: 0.75pt; vertical-align: top; width: 90%; text-align: justify; text-indent: 0.3pt">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</td></tr> <tr> <td style="padding: 0.75pt; vertical-align: top; text-align: justify"> </td> <td style="padding: 0.75pt 0.75pt 0.75pt 0.6in; text-align: justify"> </td> <td style="padding: 0.75pt; vertical-align: top; text-align: justify; text-indent: 0.3pt"> </td></tr> <tr style="background-color: #D9D9D9"> <td style="padding: 0.75pt; vertical-align: top; text-align: justify">Level 2</td> <td style="padding: 0.75pt 0.75pt 0.75pt 0.6in; text-align: justify"> </td> <td style="padding: 0.75pt; vertical-align: top; text-align: justify; text-indent: 0.3pt">Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.</td></tr> <tr> <td style="padding: 0.75pt; vertical-align: top; text-align: justify"> </td> <td style="padding: 0.75pt 0.75pt 0.75pt 0.6in; text-align: justify"> </td> <td style="padding: 0.75pt; vertical-align: top; text-align: justify; text-indent: 0.3pt"> </td></tr> <tr style="background-color: #D9D9D9"> <td style="padding: 0.75pt; vertical-align: top; text-align: justify">Level 3</td> <td style="padding: 0.75pt 0.75pt 0.75pt 0.6in; text-align: justify"> </td> <td style="padding: 0.75pt; vertical-align: top; text-align: justify; text-indent: 0.3pt">Pricing inputs that are generally observable inputs and not corroborated by market data.</td></tr> </table> Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company’s financial assets and liabilities, such as cash and accounts payable approximate their fair values because of the short maturity of these instruments. 10 Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated. (h) Commitment and Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. The Company has entered into no contractual commitments as of May 31, 2026 and was not subject to any legal proceedings during the period from June 16, 2025 (inception) to May 31, 2026. (i) Revenue Recognition The Company will recognize revenue in accordance with ASC topic 606, “Revenue Recognition”. As of May 31, 2026, the Company generated revenue of $697. (j) Income Taxes The Company accounts for income taxes under ASC 740. ASC 740 considers the differences between financial statement treatment and tax treatment of certain transactions. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rate is recognized as income or expense in the period that includes the enactment date of that rate. As of May 31, 2026, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. (k) Net Earnings (Loss) Per Common Share The Company computes earnings (loss) per share under ASC subtopic 260-10, “Earnings Per Share”. Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods, as applicable. As of May 31, 2026, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted loss per ordinary share is the same as basic loss per ordinary share for the period presented. (l) Subsequent Events The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to Accounting Standards Update (“ASU”) 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR. 11 (m) Recent Accounting Standards In November 2023, the FASB issued ASU 2023-07, “Segment reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”). The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 on June 16, 2025, the date of its inception. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its condensed consolidated financial statements.

(a) Basis of Presentation The accompanying financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and in accordance with the rules and regulations of the United States Securities and Exchange Commission applicable to interim financial statements. These financial statements should be read in conjunction with the audited financial statements of the Company for the period from June 16, 2025 (Inception) through August 31, 2025, and the related notes. The statements of operations for the nine months ended May 31, 2026, are not necessarily indicative of the results to be expected for the year ended August 31, 2026, or for any other future annual or interim period.

(b) Fiscal Year-End The Company elected August 31 as its fiscal year ending date.

(c) Use of Estimates The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States of America, which requires management to use its judgment to make estimates and assumptions that affect the reported amounts of assets and liabilities and related disclosures at the date of the financial statements and the reported amounts of expenses during the reported period. These assumptions and estimates could have a material effect on the financial statements. Actual results may differ materially from those estimates. The Company’s management periodically reviews estimates on an ongoing basis based on information currently available, and changes in facts and circumstances may cause the Company to revise these estimates. Actual results may differ from these estimates.

(d) Cash and Cash Equivalents Cash and cash equivalents include all cash on hand, demand deposits and short-term investments with original maturities of three months or less when purchased. As of May 31, 2026, the Company’s cash and cash equivalents consisted of $5,066. 9

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(e) Prepaid Expenses As of May 31, 2026 and August 31, 2025, the Company had $17,970 and $32,325 in prepaid expenses, respectively. The Company’s prepaid expenses as of May 31, 2026, consisted primarily of payments for marketing services and server lease. The Company’s prepaid expenses as of August 31, 2025, consisted primarily of payments made to a developer for website development services which were rendered in September 2025.

(f) Intangible Assets The Company applies the guidance of Accounting Standards Codification (“ASC”) 350, “Intangibles—Goodwill and Other”. Definite-lived intangible assets include developed technologies, website development costs, non-compete agreements, customer-related intangible assets, patents, trademarks, and trade names. These assets are amortized over their estimated useful lives, generally using the straight-line method. Indefinite-lived intangible assets primarily consist of domain names owned by the Company. Amortization begins in the month following the date an asset is placed in service. Costs incurred to renew or extend the useful life of an intangible asset are expensed as incurred.

(g) Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="background-color: #D9D9D9"> <td style="padding: 0.75pt; vertical-align: top; width: 8%; text-align: justify">Level 1</td> <td style="padding: 0.75pt 0.75pt 0.75pt 0.6in; width: 2%; text-align: justify"> </td> <td style="padding: 0.75pt; vertical-align: top; width: 90%; text-align: justify; text-indent: 0.3pt">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</td></tr> <tr> <td style="padding: 0.75pt; vertical-align: top; text-align: justify"> </td> <td style="padding: 0.75pt 0.75pt 0.75pt 0.6in; text-align: justify"> </td> <td style="padding: 0.75pt; vertical-align: top; text-align: justify; text-indent: 0.3pt"> </td></tr> <tr style="background-color: #D9D9D9"> <td style="padding: 0.75pt; vertical-align: top; text-align: justify">Level 2</td> <td style="padding: 0.75pt 0.75pt 0.75pt 0.6in; text-align: justify"> </td> <td style="padding: 0.75pt; vertical-align: top; text-align: justify; text-indent: 0.3pt">Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.</td></tr> <tr> <td style="padding: 0.75pt; vertical-align: top; text-align: justify"> </td> <td style="padding: 0.75pt 0.75pt 0.75pt 0.6in; text-align: justify"> </td> <td style="padding: 0.75pt; vertical-align: top; text-align: justify; text-indent: 0.3pt"> </td></tr> <tr style="background-color: #D9D9D9"> <td style="padding: 0.75pt; vertical-align: top; text-align: justify">Level 3</td> <td style="padding: 0.75pt 0.75pt 0.75pt 0.6in; text-align: justify"> </td> <td style="padding: 0.75pt; vertical-align: top; text-align: justify; text-indent: 0.3pt">Pricing inputs that are generally observable inputs and not corroborated by market data.</td></tr> </table> Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company’s financial assets and liabilities, such as cash and accounts payable approximate their fair values because of the short maturity of these instruments. 10 Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

(h) Commitment and Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. The Company has entered into no contractual commitments as of May 31, 2026 and was not subject to any legal proceedings during the period from June 16, 2025 (inception) to May 31, 2026.

(i) Revenue Recognition The Company will recognize revenue in accordance with ASC topic 606, “Revenue Recognition”. As of May 31, 2026, the Company generated revenue of $697.

697

(j) Income Taxes The Company accounts for income taxes under ASC 740. ASC 740 considers the differences between financial statement treatment and tax treatment of certain transactions. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rate is recognized as income or expense in the period that includes the enactment date of that rate. As of May 31, 2026, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position.

(k) Net Earnings (Loss) Per Common Share The Company computes earnings (loss) per share under ASC subtopic 260-10, “Earnings Per Share”. Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods, as applicable. As of May 31, 2026, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted loss per ordinary share is the same as basic loss per ordinary share for the period presented.

(l) Subsequent Events The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to Accounting Standards Update (“ASU”) 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR. 11

(m) Recent Accounting Standards In November 2023, the FASB issued ASU 2023-07, “Segment reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”). The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 on June 16, 2025, the date of its inception. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its condensed consolidated financial statements.

Note 3 – Going Concern The Company has elected to adopt early application of Accounting Standards Update No. 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”). The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As reflected in the financial statements, the Company had an accumulated deficit as of May 31, 2026, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company is attempting to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations. Management intends to raise additional funds through an ongoing public offering and other potential financing activities. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

Note 4 – Intangible Assets The Company's intangible assets include website and software development costs. On September 30, 2025, the Company capitalized $23,655 in website development costs. These costs are being amortized on a straight-line basis over their estimated useful life of three years. For the nine months ended May 31, 2026, the Company recognized amortization expense of $5,257. 12 On February 3, 2026, the Company capitalized $41,550 in software development costs. These costs are being amortized on a straight-line basis over their estimated useful life of three years. For the nine months ended May 31, 2026, the Company recognized amortization expense of $4,493. As of May 31, 2026, the Company’s intangible assets were detailed as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Schedule of intangible assets)"> <tr> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260531_zpeapz17I8z1" style="border-bottom: Black 1pt solid; vertical-align: top; text-align: center">May 31, 2026</td></tr> <tr id="xdx_402_ecustom--WebsiteDevelopmentCosts_iI_z5XeVG0CCW08" style="background-color: #D9D9D9"> <td style="vertical-align: bottom; width: 80%">Website Development Costs</td> <td style="vertical-align: top; width: 2%">$</td> <td style="vertical-align: bottom; width: 18%; text-align: right">65,205</td></tr> <tr id="xdx_403_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iI_zPgUuhvMu7wh"> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify">Accumulated Amortization</td> <td style="border-bottom: Black 1pt solid; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">9,750</td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zCQ3PGnY5R2f" style="background-color: #D9D9D9"> <td style="vertical-align: bottom; padding-bottom: 2.5pt; text-align: justify">Total</td> <td style="border-bottom: Black 1.5pt double; vertical-align: top">$</td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom; text-align: right">55,455</td></tr> </table> As of May 31, 2026, expected amortization expense for intangible assets was as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-bottom: Black 1pt solid; width: 63%; padding-right: 5.4pt; padding-left: 5.4pt">Fiscal Year End</td> <td style="border-bottom: Black 1pt solid; width: 37%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">Expected Amortization Expense</td></tr> <tr style="vertical-align: top; background-color: #D9D9D9"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">August 31, 2026 (remaining)</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$5,434</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">August 31, 2027</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$21,735</td></tr> <tr style="vertical-align: top; background-color: #D9D9D9"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">August 31, 2028</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$21,735</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">August 31, 2029</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$6,551</td></tr> </table>

23655 41550

As of May 31, 2026, the Company’s intangible assets were detailed as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Schedule of intangible assets)"> <tr> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260531_zpeapz17I8z1" style="border-bottom: Black 1pt solid; vertical-align: top; text-align: center">May 31, 2026</td></tr> <tr id="xdx_402_ecustom--WebsiteDevelopmentCosts_iI_z5XeVG0CCW08" style="background-color: #D9D9D9"> <td style="vertical-align: bottom; width: 80%">Website Development Costs</td> <td style="vertical-align: top; width: 2%">$</td> <td style="vertical-align: bottom; width: 18%; text-align: right">65,205</td></tr> <tr id="xdx_403_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iI_zPgUuhvMu7wh"> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify">Accumulated Amortization</td> <td style="border-bottom: Black 1pt solid; vertical-align: top"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">9,750</td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zCQ3PGnY5R2f" style="background-color: #D9D9D9"> <td style="vertical-align: bottom; padding-bottom: 2.5pt; text-align: justify">Total</td> <td style="border-bottom: Black 1.5pt double; vertical-align: top">$</td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom; text-align: right">55,455</td></tr> </table>

65205

9750

55455

Note 5 – Related Parties Transactions The table below sets forth the related parties and their relationships with the Company as of May 31, 2026: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom; background-color: white"> <td style="border-bottom: Black 1pt solid; width: 51%">Name of related parties</td> <td style="border-bottom: Black 1pt solid; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 48%; text-align: center">Relationship with the Company</td></tr> <tr style="vertical-align: bottom; background-color: #D9D9D9"> <td>Lauro Roldan Cruz Membreno </td> <td> </td> <td style="text-align: center">President, Director, Controlling shareholder</td></tr> </table> (a) Founder Shares On August 7, 2025, the Company issued 3,000,000 common shares at $0.003 per share to its sole director and President, Lauro Roldan Cruz Membreno. The Company received net proceeds of $9,000 in payment of the shares. (b) Related Party Loans The amounts due to related parties are as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - RELATED PARTIES TRANSACTIONS (Details - Due to related parties)"> <tr> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: top"> May 31, 2026</td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom"> August 31, 2025</td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-bottom: 1pt"> </td></tr> <tr style="background-color: #D9D9D9"> <td style="vertical-align: bottom; width: 69%">Lauro Roldan Cruz Membreno </td> <td style="border-bottom: Black 1.5pt double; vertical-align: top; width: 2%">$</td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom; width: 13%; text-align: right">88,263</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom; width: 1%">$</td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom; width: 12%; text-align: right">15,389</td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom; width: 1%"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table> Amounts due to the Company’s President represent advances made to the Company for operational purposes. As of May 31, 2026, Lauro Roldan Cruz Membreno has loaned to the Company $88,263, of which $72,874 was advanced to the Company during the nine months ended May 31, 2026. As of August 31, 2025, Lauro Roldan Cruz Membreno has loaned to the Company $15,389, of which $15,389 was advanced to the Company for the period from June 16, 2025 (inception) through August 31, 2025.

88263

15389

Note 6 – Shareholders’ Equity (a) Authorized Shares The Company has 75,000,000, $0.001 par value shares of common stock authorized. 13 (b) Common Shares On August 7, 2025, the Company issued 3,000,000 shares of common stock to its sole director and President, Lauro Roldan Cruz Membreno, for cash proceeds of $9,000 at $0.003 per share. In March 2026 the Company issued 88,000 shares of common stock for cash proceeds of $1,980 at $0.0225 per share. In April 2026 the Company issued 480,000 shares of common stock for cash proceeds of $10,800 at $0.0225 per share. In May 2026 the Company issued 484,000 shares of common stock for cash proceeds of $10,890 at $0.0225 per share. There were 4,052,000 and 3,000,000 shares of common stock issued and outstanding as of May 31, 2026 and August 31, 2025, respectively.

4052000

3000000

Note 7 – Segment Information The Company operates as a single operating segment. The chief operating decision maker is the Company’s Chief Executive Officer, who makes resource allocation decisions and assesses performance based on financial information presented on a consolidated basis, accompanied by disaggregated revenue information. Accordingly, the Company has determined that it has a single reportable segment and operating segment.

Note 8 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after May 31, 2026, the balance sheet date, up to July 6, 2026, the date the financial statements were available to be issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustments or disclosure in the financial statements, except as described below. Subsequent to May 31, 2026, the Company issued 1,178,000 shares of common stock for cash proceeds of $26,505 at $0.0225 per share.

1178000