Note 2 – Going Concern

The condensed financial statements were prepared on a going concern basis, which assumes that the Company will be able to meet its obligations and continue operations in the ordinary course of business for the foreseeable future.

For the three months ended May 31, 2026, the Company generated revenue of $33,667 and reported net income of $10,976. Notwithstanding the profitable quarter, the Company continues to report an accumulated deficit since inception of $36,869 as of May 31, 2026, a cash balance of $394, and remains dependent on loan from its CEO, which totaled $95,080 as of May 31, 2026. These factors raise substantial doubt about the Company's ability to continue as a going concern.

The Company's ability to continue as a going concern is dependent upon its ability to sustain and grow profitable operations and/or obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. Management intends to finance operating costs over the next twelve months through continued revenue generation from its subscription-based API service, as well as through potential loans from directors and/or a private offering of common stock.

These financial statements do not include any adjustments that might result from the outcome of this uncertainty.