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Note 1 – Nature of Business Dankon Corporation (“the Company”) was incorporated under the laws of the State of Wyoming, U.S. on November 11, 2024 (Inception). Dankon Corporation is an online service designed to elevate the art of congratulatory messaging. It offers a powerful and intuitive service for crafting thoughtful, customized messages for any occasion, from birthdays and anniversaries to professional milestones and special celebrations. With its advanced features and user-friendly interface, Dankon Corporation ensures that every message is meaningful, impactful, and tailored to leave a lasting impression.

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.

33667 36869

95080

Note 3 – Summary of Significant Accounting Policies Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has adopted a February 28 fiscal year-end. Fair Value of Financial Instruments The Company’s financial instruments consist of cash, accounts payable, and advances payable to CEO. The carrying amounts of these financial instruments approximates fair value because of the short period of time between the origination of such instruments and their expected realization. 9 These tiers include: - Level 1: defined as observable inputs such as quoted prices in active markets; <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Segoe UI, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and</td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Segoe UI, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.</td></tr></table> The carrying value of cash and the Company's loan from shareholder approximates fair value due to their short-term maturity. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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. Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent that the funds are not being held for investment purposes. As of May 31, 2026 and February 28, 2026, our cash balance was $394 and $3,884, respectively. The Company reported deferred revenue of $10,310 and $28,427, respectively, as of May 31, 2026 and February 28, 2026. Accounts receivable was $0 as of May 31, 2026 and February 28, 2026. Intangible Assets The Company recognizes and discloses certain intangible assets in its financial statements, in accordance with ASC Subtopic 350-40, Internal-Use Software-Computer Software Developed or Obtained for Internal Use, and ASC Subtopic 360-10. ASC 350-40-15-2A describes internal-use software as having both of the following characteristics: a. The software is acquired, internally developed, or modified solely to meet the entity’s internal needs. b. During the software’s development or modification, no substantive plan exists or is being developed to market the software externally. ASC Subtopic 350-40 requires assets to be recorded at cost and amortized over their estimated useful life on a straight-line basis. Costs to renew or extend the term of an intangible asset are expensed as incurred. As of May 31, 2026, we recognized capitalized costs of $121,390. These costs are amortized over 5 years on a straight-line basis. Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. 10 Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to FASB Accounting Standards Codification (“ASC”) 260, “Earnings Per Share”. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding for the periods presented. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification No. 606, "Revenue from Contracts with Customers" ("ASC-606"). ASC 606 directs entities to recognize revenue when the promised goods or services are transferred to the customer. The amount of revenue recognized should equal the total consideration an entity expects to receive in return for the goods or services. The Financial Accounting Standards Board (FASB) created a five-step approach that entities should apply when determining the amount and timing of revenue recognition: Step 1: Identify the contract with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. The Company provides API keys that give access to a limited number of API requests. Customers can select a suitable pricing plan directly on our website and initiate contact with the Company. The Company's policy requires payment upon issuance of an invoice. Once payment is received, the API key will be delivered via email, typically on the same day. API access is provided in the form of a unique, non-transferable key, which may not be shared or reassigned to third parties. On occasion, the Company may provide the key prior to payment with an agreed upon payment date in the executed contract. Revenue is recognized by the Company ratably over the specified period of time that the customer is granted access to our software. During the three months ended May 31, 2026 the Company recorded revenue of $33,667 and reported deferred revenue of $10,310. Accounts receivable was $0 as of May 31, 2026. During the three months ended May 31, 2025, the Company recorded revenue of $0, deferred revenue was $0, and accounts receivable was $0. Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, “Foreign Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations. Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods presented. 11 Income Taxes The Company accounts for income taxes under the asset and liability method, whereby deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities using the enacted tax rates in effect for the year in which the differences are expected to affect taxable income. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. As of May 31, 2026, the Company had net operating loss carryforwards generated since inception, against which a full valuation allowance has been established. Accordingly, no income tax provision was recorded for the three months ended May 31, 2026 and 2025. Segment Reporting The Company operates as a single operating and reportable segment, providing monthly subscription service packages. Our Chief Executive Officer is our Chief Operating Decision Maker (“CODM”) who evaluates and makes operating decisions about allocation resources considering our single geographical area and on a consolidated basis. Accordingly, the CODM considers revenue and operating expenses of our single operating segment as reported on the statement of operations and considers our current and total assets as recorded on the balance sheet. There are no additional expense or asset information that are supplemental to those disclosed on these financial statements that are regularly provided to the CODM. Recent Accounting Pronouncements The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements and does not believe any of these pronouncements will have a material impact on the Company.

Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has adopted a February 28 fiscal year-end.

Fair Value of Financial Instruments The Company’s financial instruments consist of cash, accounts payable, and advances payable to CEO. The carrying amounts of these financial instruments approximates fair value because of the short period of time between the origination of such instruments and their expected realization. 9 These tiers include: - Level 1: defined as observable inputs such as quoted prices in active markets; <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Segoe UI, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and</td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Segoe UI, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.</td></tr></table> The carrying value of cash and the Company's loan from shareholder approximates fair value due to their short-term maturity.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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.

Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent that the funds are not being held for investment purposes. As of May 31, 2026 and February 28, 2026, our cash balance was $394 and $3,884, respectively. The Company reported deferred revenue of $10,310 and $28,427, respectively, as of May 31, 2026 and February 28, 2026. Accounts receivable was $0 as of May 31, 2026 and February 28, 2026.

394

3884

10310

28427

Intangible Assets The Company recognizes and discloses certain intangible assets in its financial statements, in accordance with ASC Subtopic 350-40, Internal-Use Software-Computer Software Developed or Obtained for Internal Use, and ASC Subtopic 360-10. ASC 350-40-15-2A describes internal-use software as having both of the following characteristics: a. The software is acquired, internally developed, or modified solely to meet the entity’s internal needs. b. During the software’s development or modification, no substantive plan exists or is being developed to market the software externally. ASC Subtopic 350-40 requires assets to be recorded at cost and amortized over their estimated useful life on a straight-line basis. Costs to renew or extend the term of an intangible asset are expensed as incurred. As of May 31, 2026, we recognized capitalized costs of $121,390. These costs are amortized over 5 years on a straight-line basis.

121390

Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. 10

Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to FASB Accounting Standards Codification (“ASC”) 260, “Earnings Per Share”. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding for the periods presented.

Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification No. 606, "Revenue from Contracts with Customers" ("ASC-606"). ASC 606 directs entities to recognize revenue when the promised goods or services are transferred to the customer. The amount of revenue recognized should equal the total consideration an entity expects to receive in return for the goods or services. The Financial Accounting Standards Board (FASB) created a five-step approach that entities should apply when determining the amount and timing of revenue recognition: Step 1: Identify the contract with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. The Company provides API keys that give access to a limited number of API requests. Customers can select a suitable pricing plan directly on our website and initiate contact with the Company. The Company's policy requires payment upon issuance of an invoice. Once payment is received, the API key will be delivered via email, typically on the same day. API access is provided in the form of a unique, non-transferable key, which may not be shared or reassigned to third parties. On occasion, the Company may provide the key prior to payment with an agreed upon payment date in the executed contract. Revenue is recognized by the Company ratably over the specified period of time that the customer is granted access to our software. During the three months ended May 31, 2026 the Company recorded revenue of $33,667 and reported deferred revenue of $10,310. Accounts receivable was $0 as of May 31, 2026. During the three months ended May 31, 2025, the Company recorded revenue of $0, deferred revenue was $0, and accounts receivable was $0.

33667 10310

Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, “Foreign Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations.

Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods presented. 11

Income Taxes The Company accounts for income taxes under the asset and liability method, whereby deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities using the enacted tax rates in effect for the year in which the differences are expected to affect taxable income. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. As of May 31, 2026, the Company had net operating loss carryforwards generated since inception, against which a full valuation allowance has been established. Accordingly, no income tax provision was recorded for the three months ended May 31, 2026 and 2025.

Segment Reporting The Company operates as a single operating and reportable segment, providing monthly subscription service packages. Our Chief Executive Officer is our Chief Operating Decision Maker (“CODM”) who evaluates and makes operating decisions about allocation resources considering our single geographical area and on a consolidated basis. Accordingly, the CODM considers revenue and operating expenses of our single operating segment as reported on the statement of operations and considers our current and total assets as recorded on the balance sheet. There are no additional expense or asset information that are supplemental to those disclosed on these financial statements that are regularly provided to the CODM.

Recent Accounting Pronouncements

Note 4 – Intangible Assets As of May 31, 2026, we recognized capitalized costs of $121,390 consisting of website and API. The website was placed in service on May 15, 2025, and the API was placed in service on June 10, 2025, and are expected to be amortized over 5 years on a straight-line basis. Accumulated amortization as of May 31, 2026 and February 28, 2026 was $19,371 and $13,470, respectively. Intangible assets amounts are as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Segoe UI, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: middle; width: 47%; text-align: center"> </td> <td style="vertical-align: middle; width: 3%; padding-right: 4.3pt; padding-left: 0.1pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: middle; width: 17%; padding-right: 4.3pt; padding-left: 0.1pt; text-align: center">Website Development</td> <td style="vertical-align: middle; width: 3%; padding-right: 4.6pt; padding-left: 0.2pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: middle; width: 15%; padding-right: 4.9pt; padding-left: 0.05pt; text-align: center">API Development</td> <td style="vertical-align: middle; width: 2%; padding-right: 3.75pt; padding-left: 3.3pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: middle; width: 13%; padding-right: 4.2pt; padding-left: 0.05pt; text-align: center">Total</td></tr> <tr> <td style="vertical-align: bottom">Estimated Useful Life (Years)</td> <td style="vertical-align: top; text-align: right"> </td> <td style="text-align: right">5</td> <td style="text-align: right"> </td> <td style="text-align: right">5</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom">Total Cost of the Asset</td> <td style="vertical-align: top; text-align: center">$</td> <td style="text-align: right">45,000</td> <td style="text-align: center">$</td> <td style="text-align: right">76,390</td> <td style="text-align: center">$</td> <td style="text-align: right">121,390</td></tr> <tr> <td style="vertical-align: bottom">Accumulated Amortization at May 31, 2026</td> <td style="vertical-align: top; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(9,375)</td> <td style="text-align: center"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(9,996)</td> <td style="text-align: center"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(19,371)</td></tr> <tr> <td style="vertical-align: bottom">Net Book Value at May 31, 2026</td> <td style="vertical-align: top; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; text-align: right">35,625</td> <td style="text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; text-align: right">66,394</td> <td style="text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; text-align: right">102,019</td></tr> <tr> <td style="vertical-align: bottom">Amortization Expense for three months ended May 31, 2026</td> <td style="vertical-align: top; text-align: center">$</td> <td style="text-align: right">2,250</td> <td style="text-align: center">$</td> <td style="text-align: right">3,651</td> <td style="text-align: center">$</td> <td style="text-align: right">5,901</td></tr> <tr> <td style="vertical-align: bottom">Amortization Expense for three months ended May 31, 2025</td> <td style="vertical-align: top"> $ </td> <td style="border-bottom: Black 1.5pt double; text-align: right">-</td> <td style="text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; text-align: right">-</td> <td style="text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; text-align: right">-</td></tr> </table>

19371

13470

Note 5 – Capital Stock The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. 12 During the period from November 11, 2024 (Inception) to February 28, 2025 the Company has issued 3,500,000 shares of common stock. During the year ended February 28, 2026, the Company issued 1,761,400 shares of common stock for cash proceeds at $0.025 per share for a total of $44,035. As of May 31, 2026, the Company had 5,261,400 shares issued and outstanding. No shares were issued during the three months ended May 31, 2026.

5261400

Note 6 – Related Party Transactions To support the Company's financial needs, it may obtain advances from related parties until such time that it can sustain its operations or secure sufficient funding through the sale of its equity or traditional debt financing. As of May 31, 2026, Edgar Ulises Rodriguez Velazquez, the CEO of the Company, had advanced $95,080 under the original loan agreement dated November 11, 2024 for advances up to $200,000. This loan is for working capital purposes and is unsecured, interest-free.

95080

Note 7 – Commitments and Contingencies Litigation The Company is not subject to any legal proceedings.

Note 8 – Subsequent Events