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000-56851
OXO, Inc.
WY
39-3653314
1155 Market Street
Unit 99
San Francisco
CA
94103
213
827-6863
Yes
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<p id="xdx_80F_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_z5CZ2TijBXA" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 1 – <span id="xdx_829_z9TPb3jrBBw3">ORGANIZATION AND OPERATIONS</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">OXO (the “Company”) was incorporated in the State of Wyoming
on August 6, 2025. The Company is a development-stage company engaged in providing direct-to-consumer (D2C) eCommerce consulting, branding,
and digital marketing services.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company owns a proprietary digital platform known as MMM Neural,
which is designed to support advanced marketing analytics, marketing mix modeling, attribution analysis, and related software solutions.
As of May 31, 2026, the MMM Neural platform remained under development and had not generated revenue. Subsequent to the reporting date,
the Company substantially completed the platform’s core development and continued final refinements, testing, and commercialization
activities. During the nine months ended May 31, 2026, the Company generated revenue from consulting and branding services while continuing
to advance commercialization of the MMM Neural platform.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p id="xdx_807_eus-gaap--BasisOfAccounting_zGa9ZHSkHTb2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 2 – <span id="xdx_821_zo4fTPRVmKLh">BASIS OF PRESENTATION</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The balance sheet as of August 31, 2025 has been derived from the Company's
audited financial statements.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p id="xdx_800_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zF3KA89gGQzc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 3 – <span id="xdx_82B_zwGuPgXGIVlb">GOING CONCERN</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying financial statements have been prepared assuming that
the Company will continue as a going concern.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended May 31, 2026, the Company incurred a
net loss of approximately <b>$<span id="xdx_907_eus-gaap--NetIncomeLoss_iN_di_c20250901__20260531_zxRHVvQKFaxb">19,655</span></b> and had an accumulated deficit of approximately <b>$<span id="xdx_907_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20260531_z9TuZXcv21ka" title="Accumulated deficit">24,356</span></b> as of May 31, 2026. These
factors raise substantial doubt about the Company's ability to continue as a going concern for a reasonable period of time.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management intends to fund future operations primarily through equity
financing, including proceeds from the Company's the Company’s ongoing registered offering, and, if necessary, through additional
capital contributions from management or existing stockholders. There can be no assurance that such financing will be available on acceptable
terms, or at all.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying financial statements do not include any adjustments
that might result from the outcome of this uncertainty.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
-19655
-24356
<p id="xdx_805_eus-gaap--RevenueFromContractWithCustomerTextBlock_zAEaSKgZEppi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 4 – <span id="xdx_825_zFM0m55HM6oa">REVENUE RECOGNITION</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes revenue in accordance with <b>ASC 606, Revenue
from Contracts with Customers</b>. Revenue is recognized when control of the promised services is transferred to the customer in an amount
that reflects the consideration the Company expects to receive.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the nine months ended May 31, 2026, the Company recognized total
revenue of <b>$<span id="xdx_906_eus-gaap--Revenues_c20250901__20260531_zQKVTXfe1igh">6,200</span></b>, consisting of:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 3%"> </td>
<td style="text-align: justify; width: 3%"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify; width: 94%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$<span id="xdx_908_eus-gaap--Revenues_c20250901__20260531__srt--ProductOrServiceAxis__custom--ConsultingServicesMember_zEjKwBKLK4Xi">1,200</span></b> related to a consulting services agreement. The customer prepaid <b>$<span id="xdx_901_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250901__20260531__srt--ProductOrServiceAxis__custom--ConsultingServicesMember_zhGY3PfLRVmb" title="Revenues received">400</span></b>,
which had previously been recorded as unearned revenue and was recognized as revenue upon completion of the services. The remaining <b>$<span id="xdx_90E_eus-gaap--AccountsReceivableNet_iI_c20250531__srt--ProductOrServiceAxis__custom--ConsultingServicesMember_ze1qCiqMqUh">800</span></b>
remained outstanding as accounts receivable as of May 31, 2026.</span></td></tr>
<tr style="vertical-align: top">
<td> </td>
<td style="text-align: justify"> </td>
<td style="text-align: justify"> </td></tr>
<tr style="vertical-align: top">
<td> </td>
<td style="text-align: justify"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$<span id="xdx_90C_eus-gaap--Revenues_c20250901__20260531__srt--ProductOrServiceAxis__custom--BrandingAndMarketingServicesMember_zafvFJI4iWs7"><span id="xdx_90C_eus-gaap--AccountsReceivableNet_iI_c20260531__srt--ProductOrServiceAxis__custom--BrandingAndMarketingServicesMember_zAXKwVNRTiTi">5,000</span></span></b> related to a branding and marketing services agreement. Services under the agreement
were completed during the period, and the related receivable remained outstanding as of May 31, 2026.</span></td></tr>
</table>
<p style="margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable totaled <b>$<span id="xdx_903_eus-gaap--AccountsReceivableNet_iI_c20260531_z4qENJtfvoP9">5,800</span></b> as of May 31, 2026. Management
evaluates collectability on an ongoing basis and believes all outstanding receivables are collectible. Accordingly, no allowance for doubtful
accounts has been recorded.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
6200
1200
400
800
5000
5000
5800
<p id="xdx_806_eus-gaap--IntangibleAssetsDisclosureTextBlock_zdkVAqwaffS2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 5 – <span id="xdx_826_zCSkBo5nc8G2">INTANGIBLE ASSETS</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Intangible assets consist primarily of the Company's proprietary digital
platform and brand, <b>MMM Neural</b>, previously contributed by the Director and recorded at an estimated fair value of <b>$<span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsFairValueDisclosure_iI_c20260531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MMMNeuralMember_zC8d3s2mFm92" title="Fair value of intangible asset">46,500</span></b>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The intangible assets are amortized using the straight-line method
over an estimated useful life of <b>three years</b>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortization expense for the nine months ended May 31, 2026 was approximately
<b>$<span id="xdx_902_eus-gaap--AdjustmentForAmortization_c20250901__20260531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MMMNeuralMember_zKBJ3i2QnX26" title="Amortization expense">11,625</span></b>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of May 31, 2026, the carrying value of intangible assets was as
follows:</p>
<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zcl1u3xG89j1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details)">
<tr style="vertical-align: bottom">
<td><span id="xdx_8BD_zGn3yXF2Qjg3"><b style="display: none">Intangible asset schedule</b></span></td><td style="font-weight: bold"> </td>
<td colspan="3" id="xdx_498_20260531_zlfnMuIcrGNk" style="font-weight: bold; text-align: center"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2026</td></tr>
<tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_zTvr6hJZVobe" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 33%; text-align: left">Gross carrying amount</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">46,500</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_zcNeI04vkff2" style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt; text-align: left">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,883</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_znAcxszEJA66" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">Intangible assets, net</td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td>
<td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">34,617</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortization expense is included within operating expenses.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
46500
11625
<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zcl1u3xG89j1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details)">
<tr style="vertical-align: bottom">
<td><span id="xdx_8BD_zGn3yXF2Qjg3"><b style="display: none">Intangible asset schedule</b></span></td><td style="font-weight: bold"> </td>
<td colspan="3" id="xdx_498_20260531_zlfnMuIcrGNk" style="font-weight: bold; text-align: center"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2026</td></tr>
<tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_zTvr6hJZVobe" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 33%; text-align: left">Gross carrying amount</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">46,500</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_zcNeI04vkff2" style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt; text-align: left">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,883</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_znAcxszEJA66" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">Intangible assets, net</td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td>
<td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">34,617</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr>
</table>
46500
11883
34617
<p id="xdx_805_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zmGmkLDYOL3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 6 – <span id="xdx_824_zJYUQ8X0FNei">PROPERTY AND EQUIPMENT</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment consist primarily of office equipment contributed
by the Director and are recorded at estimated fair value on the date of contribution.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment are depreciated using the straight-line method
over an estimated useful life of <b>three years</b>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense for the nine months ended May 31, 2026 was approximately
<b>$<span id="xdx_900_eus-gaap--Depreciation_c20250901__20260531_zKiGTPzTDRgg">4,347</span></b>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment consisted of the following:</p>
<table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--PropertyPlantAndEquipmentTextBlock_zyeL6WaXkmFb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)">
<tr style="vertical-align: bottom">
<td><span id="xdx_8BA_zYC5zXcjaCP4"><b style="display: none">Schedule of property and equipment</b></span></td><td style="font-weight: bold"> </td>
<td colspan="3" id="xdx_493_20260531_ztoSfmf2Ew3f" style="font-weight: bold; text-align: center"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2026</td></tr>
<tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_zhpztVxiv59" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 33%; text-align: left">Office equipment</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">17,400</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40C_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_z9qUqa7rM5nj" style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt; text-align: left">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,540</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iI_zUymZrOunA9k" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">Property and equipment, net</td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td>
<td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">12,860</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense is included within operating expenses.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
4347
<table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--PropertyPlantAndEquipmentTextBlock_zyeL6WaXkmFb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)">
<tr style="vertical-align: bottom">
<td><span id="xdx_8BA_zYC5zXcjaCP4"><b style="display: none">Schedule of property and equipment</b></span></td><td style="font-weight: bold"> </td>
<td colspan="3" id="xdx_493_20260531_ztoSfmf2Ew3f" style="font-weight: bold; text-align: center"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">May 31, 2026</td></tr>
<tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_zhpztVxiv59" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 33%; text-align: left">Office equipment</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">17,400</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40C_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_z9qUqa7rM5nj" style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt; text-align: left">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,540</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iI_zUymZrOunA9k" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">Property and equipment, net</td><td style="padding-bottom: 2.5pt; font-weight: bold"> </td>
<td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">12,860</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr>
</table>
17400
4540
12860
<p id="xdx_809_ecustom--PrepaidExpensesDisclosureTextBlock_zfArUBfzpMd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 7 – <span id="xdx_82E_zlZvtWyAYskh">PREPAID EXPENSES</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prepaid expenses consist primarily of a three-year technology support
agreement contributed by the Director upon the Company's formation and initially recorded at a value of <b>$<span id="xdx_90D_eus-gaap--PrepaidExpenseAndOtherAssets_iI_c20250531_zvd9ArAEBw0e">1,800</span></b>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The prepaid asset is amortized on a straight-line basis over the contractual
service period.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortization expense related to prepaid technology support for the
nine months ended May 31, 2026 was <b>$<span id="xdx_900_ecustom--AmortizationOfPrepaidExpense_c20250901__20260531_zfmnkOrzTLJ2" title="Amortization of prepaid expense">450</span></b>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The remaining prepaid balance as of May 31, 2026 was <b>$<span id="xdx_904_eus-gaap--PrepaidExpenseAndOtherAssets_iI_c20260531_zlj4EmJhwIdd">1,300</span></b>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
1800
450
1300
<p id="xdx_809_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zHi7JX4BgUZ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 8 – <span id="xdx_825_zEMRdymsA7ee">ACCOUNTS PAYABLE</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts payable totaled <b>$<span id="xdx_908_eus-gaap--AccountsPayableCurrent_iI_c20260531_zAgCWTAbL5o2">9,414</span></b> as of May 31, 2026.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The balance consists primarily of amounts payable for legal and accounting
services and website development and enhancement services incurred during the ordinary course of business.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management evaluated the nature of the website enhancement services
and determined that the work performed did not significantly extend the useful life of the Company's existing platform or create separately
identifiable intangible assets. Accordingly, the related costs were recognized as operating expenses in accordance with the Company's
accounting policies.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
9414
<p id="xdx_80C_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zgWORJFtaK83" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 9 – <span id="xdx_82A_zit4xXc4jeDl">STOCKHOLDERS' EQUITY</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the nine months ended May 31, 2026, the Company issued <b><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250901__20260531__us-gaap--SubsidiarySaleOfStockAxis__custom--StockOfferingMember_zUjPmtmtPRCg" title="Stock issued new, shares">1,425,000</span></b>
shares of common stock for cash proceeds of <b>$<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20250901__20260531__us-gaap--SubsidiarySaleOfStockAxis__custom--StockOfferingMember_ztDt9KwuQWyf" title="Proceeds from sale of equity">14,250</span></b> in connection with the Company’s ongoing offering. Of the total proceeds
received, <b>$<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20250901__20260531__us-gaap--SubsidiarySaleOfStockAxis__custom--StockOfferingMember__us-gaap--TransactionTypeAxis__custom--AllocatedToCommonStockMember_z74WF75prbM3" title="Proceeds from sale of equity">142</span>.50</b> was recorded as Common Stock and <b>$<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20250901__20260531__us-gaap--SubsidiarySaleOfStockAxis__custom--StockOfferingMember__us-gaap--TransactionTypeAxis__custom--AllocatedToAPICMember_zOc9U8lHZALc" title="Proceeds from sale of equity">14,107</span>.50</b> was recorded as Additional Paid-in Capital.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of May 31, 2026, the Company had <b><span id="xdx_900_eus-gaap--CommonStockSharesIssued_iI_c20260531_zNxzzVYImCob"><span id="xdx_906_eus-gaap--CommonStockSharesOutstanding_iI_c20260531_z7q2pLi7Uagg">5,625,000</span></span></b> shares of common
stock issued and outstanding.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
1425000
14250
142
14107
5625000
5625000
<p id="xdx_804_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z5G3ts3LOpFj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 10 – <span id="xdx_827_ztmjYhGtL3ma">RELATED PARTY TRANSACTIONS</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows <b>ASC 850, Related Party Disclosures</b>, for
identifying and reporting related party transactions.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the nine months ended May 31, 2026, no new material related
party transactions occurred.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of May 31, 2026, the Company had a short-term loan payable to a
shareholder of <b>$<span id="xdx_905_eus-gaap--ShortTermBorrowings_iI_c20260531_zicSjd8nAhrc" title="Short-term note payable">19</span></b>. Other than the continued amortization and depreciation of assets previously contributed by the Director, no
additional related party transactions occurred during the period.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
19
<p id="xdx_809_eus-gaap--IncomeTaxDisclosureTextBlock_zjbN1FH705qh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 11 – <span id="xdx_822_zVE8BrnLlehb">INCOME TAXES</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes under <b>ASC 740, Income Taxes</b>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended May 31, 2026, no provision for income taxes
was recorded due to the Company's operating losses.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has generated net operating loss carryforwards for federal
income tax purposes. The amount of such carryforwards is subject to final determination under applicable tax laws. A full valuation allowance
has been recorded against the related deferred tax assets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p id="xdx_808_eus-gaap--EarningsPerShareTextBlock_zXZSd4DTb6H7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 12 – <span id="xdx_829_zroY3TE2d9ad">EARNINGS (LOSS) PER SHARE</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Basic net loss per common share is computed by dividing net loss by
the weighted average number of common shares outstanding during the period.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Diluted net loss per share is computed using the weighted average number
of common shares outstanding adjusted for the potential effect of dilutive securities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended May 31, 2026, the Company reported a net
loss and had <span id="xdx_906_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20250901__20260531_zw29ZHLhnAM1">no</span> potentially dilutive securities outstanding. Accordingly, basic and diluted loss per share are identical.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
0
<p id="xdx_80B_eus-gaap--SegmentReportingDisclosureTextBlock_zdQN4NmMYKqd" style="margin-top: 0pt; margin-bottom: 0pt"><b>NOTE 13 – <span id="xdx_823_zB4Iwcba8Gt7">SEGMENT REPORTING</span></b></p>
<p style="margin-top: 0pt; margin-bottom: 0pt"> </p>
<p style="text-align: justify; margin-top: 0pt; margin-bottom: 0pt">The Company operates in a <span id="xdx_901_eus-gaap--NumberOfOperatingSegments_dxL_uInteger_c20250901__20260531_zZhAUf7F9Ag1" title="::XDX::1"><span style="-sec-ix-hidden: xdx2ixbrl0312">single</span></span> operating segment and a <span id="xdx_90B_eus-gaap--NumberOfReportableSegments_dxL_uInteger_c20250901__20260531_zUDjIssopeG3" title="::XDX::1"><span style="-sec-ix-hidden: xdx2ixbrl0313">single</span></span> reportable segment. Operating
segments are defined as components of an enterprise for which separate financial information is regularly reviewed by the Company's Chief
Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”), in deciding how to allocate resources and assess performance.</p>
<p style="margin-top: 0pt; margin-bottom: 0pt"> </p>
<p style="text-align: justify; margin-top: 0pt; margin-bottom: 0pt">The CODM evaluates the Company's performance and allocates resources based on consolidated
financial information. Accordingly, the Company has determined that it operates in one reportable segment.</p>
<p style="margin-top: 0pt; margin-bottom: 0pt"> </p>
<p id="xdx_80E_eus-gaap--SubsequentEventsTextBlock_zQnd1CdqJxz4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 14 – <span id="xdx_823_zUJV29gpAYs3">SUBSEQUENT EVENTS</span></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management has evaluated subsequent events through the date these financial
statements were issued.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 12, 2026, the Company entered into an exclusive License and
Research Collaboration Agreement with The University of Edinburgh, acting through Edinburgh Innovations Limited. The agreement grants
the Company an exclusive worldwide license to develop, commercialize, and sublicense certain proprietary marketing analytics technologies
and intellectual property within the fields of marketing mix modeling, attribution analytics, predictive consumer behavior analytics,
and related software solutions. The agreement also provides for future research funding, royalty obligations, and certain equity participation
rights upon the occurrence of specified financing events.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The agreement requires a non-refundable initial license fee of $30,000
and provides for a three-year sponsored research program beginning September 1, 2026 at an annual funding commitment of $180,000. The
agreement also includes revenue-based royalty and sublicensing obligations and contingent equity participation rights.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company believes this agreement represents a significant milestone
in its commercialization strategy and future product development initiatives.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, effective July 2, 2026, the Company appointed Scott David
Miller as Product & Analytics Lead, and effective July 3, 2026, appointed Thomas Bennett as Data Science / Modeling Lead. Management
believes these appointments strengthen the Company's technical capabilities and support the continued commercialization and expansion
of the MMM Neural platform.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subsequent to May 31, 2026, and through the date
of these financial statements, the Company issued an additional 2,650,000 shares of its
common stock to various investors for cash in connection with its ongoing offering. Following these issuances, the Company had 8,275,000
shares issued and outstanding.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except as disclosed above, management is not aware of any material
subsequent events requiring adjustment to or disclosure in these financial statements.</p>
false
false
false
false