NOTE 2 – BASIS OF PRESENTATION

The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission applicable to interim financial reporting.

Accordingly, these financial statements do not include all information and disclosures required by U.S. GAAP for complete annual financial statements. In the opinion of management, all adjustments, consisting only of normal recurring adjustments considered necessary for a fair presentation of the Company's financial position, results of operations and cash flows, have been included.

The balance sheet as of August 31, 2025 has been derived from the Company's audited financial statements.

The results of operations for the nine months ended May 31, 2026 are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2026.

Comparative statements of operations and cash flows for the corresponding prior-year interim periods have not been presented because the Company was incorporated on August 6, 2025 and no comparable prior interim periods exist.