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NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS Sky Century Investment, Inc. (“SKYI” or the “Company”) was incorporated in the State of Nevada as a for-profit Company on May 4, 2012 and established a fiscal year end of August 31. The Company has evolved in the direction of IT services recently. The Company is in start-up stage and has incurred losses since inception.

NOTE 2 - GOING CONCERN These financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future. For the nine months ended May 31, 2026, the Company has generated a net loss of $26,973 with an accumulated deficit of $949,664 as of that date. The continuation of the Company is dependent upon the continuing financial support of its shareholders. Management believes this funding will continue, and is also actively seeking new investors. Management will provide the additional cash to meet the Company’s obligations as they become due. However, there is no assurance that the Company will be successful in securing sufficient funds to sustain the operations. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification.

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the nine months ended May 31, 2026, are not necessarily indicative of the operating results that may be expected for the year ending August 31, 2026. These unaudited financial statements should be read in conjunction with the August 31, 2025, financial statements and notes thereto. The Company’s year-end is August 31. Use of Estimates and Assumptions In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the period reported. Actual results may differ from these estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. Income Taxes The Company adopted the provisions of paragraph 740-10-25-13 of the FASB Accounting Standards Codification. Paragraph 740-10-25-13 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under paragraph 740-10-25-13, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary. Net Loss per Share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic loss per share is computed by dividing the net income by the weighted-average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. There were no potentially outstanding dilutive shares for the nine months ended May 31, 2026, and the year ended August 31, 2025. Intangible Assets The Company follows the provisions of ASC 985, “Software”, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company capitalizes all eligible software costs incurred once technological feasibility is established. In November 2022 and August 2024, the Company acquired databases for $100,875 and $28,500, respectively. In May 2025, the Company acquired a Really Simple Syndication (“RSS”) Feeds to expand its databases for $24,000. In November 2025, the Company acquired RSS Feeds to expand its databases for $18,000. In February 2026, the Company acquired RSS Feeds to expand its databases for $6,080. In May 2026, the Company acquired RSS Feeds to expand its databases for $24,000. The databases with RSS feeds will be amortized on a straight-line basis over the three years. As of May 31, 2026, and August 31, 2025, accumulated amortization of databases was $130,327 and $105,016, respectively. In December 2024 the Company capitalized website update costs for $15,540. The website update costs will be amortized on a straight-line basis over the three years. As of May 31, 2026 and August 31, 2025, accumulated amortization of intangible assets was $7,338 and $3,453, respectively. In May 2025, the Company acquired an Application Programming Interface (“API”) for $35,200. On August 31, 2025, the Company capitalized API code optimization costs for $17,400. The API costs will be amortized on a straight-line basis over the three years. As of May 31, 2026 and August 31, 2025, accumulated amortization of intangible assets was $16,430 and $3,280, respectively. As of May 31, 2026 and August 31, 2025, the total amount of intangible assets comprised of databases, website update costs and API was $269,595 and $221,515, respectively. During the nine months ended May 31, 2026 and the year ended August 31, 2025, the Company recorded amortization expense of $42,346 and $34,849, respectively. Prepaid Expenses Prepaid expenses are amounts paid to secure the use of assets or the receipt of services at a future date or continuously over one or more future periods. When the prepaid expenses are eventually consumed, they are charged to expense. As of May 31, 2026 and August 31, 2025, the amount of prepaid expenses was $12,810 and $1,500, respectively. Related Parties The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to section 850-10-20 the related parties include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. Commitments and Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows. Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted 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 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification 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 of the FASB Accounting Standards Codification are described below: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1</kbd>Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2</kbd>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. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3</kbd>Pricing inputs that are generally observable inputs and not corroborated by market data. 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 accounts payable and accrued expenses, approximate their fair values because of the short maturity of these instruments. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as about the requisite conditions of competitive, free-market dealings may not exist. Representations 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. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Update (ASU) 2014-09, Revenue from contracts with customers (Topic 606). Revenue is recognized when a customer obtains control of promised goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the considerations that the Company expects to receive in exchange for those goods or services. Our primary revenue streams are: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>RSS Feeds: The Company offers the sale of RSS feeds designed to meet the diverse needs of customers across a variety of industries, including news, public relations, marketing, media, finance, technology, healthcare, and other sectors. These feeds include a variety of related news and information, including news updates, market analyses, industry trends, and regulatory changes. The Company generates and sells a file that contains links to the RSS Feeds where the customer receives the information and use it on its own. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>Podcasts: In addition to selling RSS feeds, the Company generates the file by providing links to access various podcasts that delve into different industries. The company does not produce the podcasts themselves. In these podcasts, customers can find discussions, interviews with industry leaders, expert opinions, and analyses of key trends and events shaping the landscape. The Company generates and sells a file that contains links to podcasts where the customer receives the information and use it on its own. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>IT services: The Company provides IT services focusing on server leasing and technical support. Our server leasing solutions are designed to meet the diverse needs of businesses, offering scalable options to ensure optimal performance and reliability. Our technical support services provide clients with assistance in managing and maintaining their server infrastructure, ensuring that systems operate efficiently and securely. Through the leasing service, customers gain access to servers tailored to their business needs, including various configurations based on performance, storage capacity, and scalability. Through technical support, the customers receive support documentation that details the setup process, usage guidelines, and maintenance protocols. The Company recognizes revenue in accordance with ASC 606 using the following 5-step process: Step 1: Identify the Contract The Company identifies contracts through the agreement and invoices issued to customers that specify the services to be provided. Step 2: Identify Performance Obligations The Company identifies the following primary performance obligations in our typical contracts: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>sending a file containing links to RSS feeds or Podcasts; <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>access to servers or sending support technical documentation Step 3: Determine Transaction Price The transaction price is the amount of consideration we expect to receive in exchange for transferring promised goods or services. In our case, this includes fixed fees specified in the agreement and invoices. Step 4: Allocate Transaction Price The Company allocates the transaction price to each performance obligation based on their relative standalone selling prices. Step 5: Recognize Revenue The Company recognizes revenue when (or as) we satisfy performance obligations by transferring control of promised goods or services to customers: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>RSS Feeds: Revenue is recognized when a customer obtains control of promised goods or services. This usually coincides with the issuance of an invoice. However, on a case-by-case basis, as an exception, the parties may mutually agree on specific dates for the provision of services that do not coincide with the date of the contract. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>Podcasts: Revenue is recognized when a customer obtains control of promised goods or services. This usually coincides with the issuance of an invoice. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>IT services: Revenue is typically recognized over time as the service is provided. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery. Adoption of New Accounting Standards In November 2023, the FASB issued Accounting Standard Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires disclosure of incremental segment information on an annual and interim basis. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective application to all prior periods presented in the financial statements. The Company adopted the guidance for the fiscal year ended August 31, 2024. Adopting this new standard resulted in additional disclosure within the Company’s Consolidated Financial Statements, see Note 4 - Segment Reporting. Recent Accounting Pronouncements Issued but Not Yet Adopted Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with the rules and regulations (Regulation S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for the nine months ended May 31, 2026, are not necessarily indicative of the operating results that may be expected for the year ending August 31, 2026. These unaudited financial statements should be read in conjunction with the August 31, 2025, financial statements and notes thereto. The Company’s year-end is August 31.

Use of Estimates and Assumptions In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the period reported. Actual results may differ from these estimates.

Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.

Income Taxes The Company adopted the provisions of paragraph 740-10-25-13 of the FASB Accounting Standards Codification. Paragraph 740-10-25-13 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under paragraph 740-10-25-13, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary.

Net Loss per Share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic loss per share is computed by dividing the net income by the weighted-average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. There were no potentially outstanding dilutive shares for the nine months ended May 31, 2026, and the year ended August 31, 2025.

Intangible Assets The Company follows the provisions of ASC 985, “Software”, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company capitalizes all eligible software costs incurred once technological feasibility is established. In November 2022 and August 2024, the Company acquired databases for $100,875 and $28,500, respectively. In May 2025, the Company acquired a Really Simple Syndication (“RSS”) Feeds to expand its databases for $24,000. In November 2025, the Company acquired RSS Feeds to expand its databases for $18,000. In February 2026, the Company acquired RSS Feeds to expand its databases for $6,080. In May 2026, the Company acquired RSS Feeds to expand its databases for $24,000. The databases with RSS feeds will be amortized on a straight-line basis over the three years. As of May 31, 2026, and August 31, 2025, accumulated amortization of databases was $130,327 and $105,016, respectively. In December 2024 the Company capitalized website update costs for $15,540. The website update costs will be amortized on a straight-line basis over the three years. As of May 31, 2026 and August 31, 2025, accumulated amortization of intangible assets was $7,338 and $3,453, respectively. In May 2025, the Company acquired an Application Programming Interface (“API”) for $35,200. On August 31, 2025, the Company capitalized API code optimization costs for $17,400. The API costs will be amortized on a straight-line basis over the three years. As of May 31, 2026 and August 31, 2025, accumulated amortization of intangible assets was $16,430 and $3,280, respectively. As of May 31, 2026 and August 31, 2025, the total amount of intangible assets comprised of databases, website update costs and API was $269,595 and $221,515, respectively. During the nine months ended May 31, 2026 and the year ended August 31, 2025, the Company recorded amortization expense of $42,346 and $34,849, respectively.

100875

28500

24000

18000

6080

24000

130327

105016

15540

7338

3453

35200

17400

16430

3280

269595

221515

42346

34849

Prepaid Expenses Prepaid expenses are amounts paid to secure the use of assets or the receipt of services at a future date or continuously over one or more future periods. When the prepaid expenses are eventually consumed, they are charged to expense. As of May 31, 2026 and August 31, 2025, the amount of prepaid expenses was $12,810 and $1,500, respectively.

12810

1500

Related Parties The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to section 850-10-20 the related parties include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

Commitments and Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.

Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted 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 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification 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 of the FASB Accounting Standards Codification are described below: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1</kbd>Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2</kbd>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. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3</kbd>Pricing inputs that are generally observable inputs and not corroborated by market data. 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 accounts payable and accrued expenses, approximate their fair values because of the short maturity of these instruments. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as about the requisite conditions of competitive, free-market dealings may not exist. Representations 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.

Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Update (ASU) 2014-09, Revenue from contracts with customers (Topic 606). Revenue is recognized when a customer obtains control of promised goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the considerations that the Company expects to receive in exchange for those goods or services. Our primary revenue streams are: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>RSS Feeds: The Company offers the sale of RSS feeds designed to meet the diverse needs of customers across a variety of industries, including news, public relations, marketing, media, finance, technology, healthcare, and other sectors. These feeds include a variety of related news and information, including news updates, market analyses, industry trends, and regulatory changes. The Company generates and sells a file that contains links to the RSS Feeds where the customer receives the information and use it on its own. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>Podcasts: In addition to selling RSS feeds, the Company generates the file by providing links to access various podcasts that delve into different industries. The company does not produce the podcasts themselves. In these podcasts, customers can find discussions, interviews with industry leaders, expert opinions, and analyses of key trends and events shaping the landscape. The Company generates and sells a file that contains links to podcasts where the customer receives the information and use it on its own. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>IT services: The Company provides IT services focusing on server leasing and technical support. Our server leasing solutions are designed to meet the diverse needs of businesses, offering scalable options to ensure optimal performance and reliability. Our technical support services provide clients with assistance in managing and maintaining their server infrastructure, ensuring that systems operate efficiently and securely. Through the leasing service, customers gain access to servers tailored to their business needs, including various configurations based on performance, storage capacity, and scalability. Through technical support, the customers receive support documentation that details the setup process, usage guidelines, and maintenance protocols. The Company recognizes revenue in accordance with ASC 606 using the following 5-step process: Step 1: Identify the Contract The Company identifies contracts through the agreement and invoices issued to customers that specify the services to be provided. Step 2: Identify Performance Obligations The Company identifies the following primary performance obligations in our typical contracts: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>sending a file containing links to RSS feeds or Podcasts; <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>access to servers or sending support technical documentation Step 3: Determine Transaction Price The transaction price is the amount of consideration we expect to receive in exchange for transferring promised goods or services. In our case, this includes fixed fees specified in the agreement and invoices. Step 4: Allocate Transaction Price The Company allocates the transaction price to each performance obligation based on their relative standalone selling prices. Step 5: Recognize Revenue The Company recognizes revenue when (or as) we satisfy performance obligations by transferring control of promised goods or services to customers: <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>RSS Feeds: Revenue is recognized when a customer obtains control of promised goods or services. This usually coincides with the issuance of an invoice. However, on a case-by-case basis, as an exception, the parties may mutually agree on specific dates for the provision of services that do not coincide with the date of the contract. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>Podcasts: Revenue is recognized when a customer obtains control of promised goods or services. This usually coincides with the issuance of an invoice. <kbd style="position:absolute;font:10pt Times New Roman;margin-left:-18pt">·</kbd>IT services: Revenue is typically recognized over time as the service is provided. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery.

Adoption of New Accounting Standards In November 2023, the FASB issued Accounting Standard Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires disclosure of incremental segment information on an annual and interim basis. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective application to all prior periods presented in the financial statements. The Company adopted the guidance for the fiscal year ended August 31, 2024. Adopting this new standard resulted in additional disclosure within the Company’s Consolidated Financial Statements, see Note 4 - Segment Reporting. Recent Accounting Pronouncements Issued but Not Yet Adopted Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

NOTE 4 - SEGMENT REPORTING The following table presents the Company’s revenue disaggregated based on revenue source for the three and nine months ended May 31, 2026 and 2025: <table style="margin:0 auto;border-collapse:collapse;width:100.02%"><tr><td style="width:35.34%" valign="top"> </td><td colspan="5" style="width:31.2%" valign="bottom">Three months ended May 31, </td><td style="width:3.56%" valign="bottom"> </td><td colspan="5" style="width:29.9%" valign="bottom">Nine months ended May 31, </td></tr> <tr><td style="width:35.34%" valign="top"></td><td colspan="2" style="width:14.94%;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.52%" valign="bottom"> </td><td colspan="2" style="width:13.74%;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td><td style="width:3.56%" valign="bottom"> </td><td colspan="2" style="width:13.52%;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.52%" valign="bottom"> </td><td colspan="2" style="width:13.88%;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:35.34%" valign="top">IT Services </td><td style="background-color:#DBE5F1;width:3.64%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.3%;border-top:0.5pt solid #000000" valign="bottom">7,842 </td><td style="background-color:#DBE5F1;width:2.52%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.36%;border-top:0.5pt solid #000000" valign="bottom">5,613 </td><td style="background-color:#DBE5F1;width:3.56%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.14%;border-top:0.5pt solid #000000" valign="bottom">26,591 </td><td style="background-color:#DBE5F1;width:2.52%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.5%;border-top:0.5pt solid #000000" valign="bottom">5,613 </td></tr> <tr><td style="width:35.34%" valign="top">RSS Feeds </td><td style="width:3.64%" valign="bottom"> </td><td style="width:11.3%;border-bottom:0.5pt solid #000000" valign="bottom">30,500 </td><td style="width:2.52%" valign="bottom"> </td><td style="width:3.38%" valign="bottom"> </td><td style="width:10.36%;border-bottom:0.5pt solid #000000" valign="bottom">25,225 </td><td style="width:3.56%" valign="bottom"> </td><td style="width:3.38%" valign="bottom"> </td><td style="width:10.14%;border-bottom:0.5pt solid #000000" valign="bottom">68,229 </td><td style="width:2.52%" valign="bottom"> </td><td style="width:3.38%" valign="bottom"> </td><td style="width:10.5%;border-bottom:0.5pt solid #000000" valign="bottom">39,325 </td></tr> <tr><td style="background-color:#DBE5F1;width:35.34%" valign="top">Total Revenue </td><td style="background-color:#DBE5F1;width:3.64%" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.3%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">38,342 </td><td style="background-color:#DBE5F1;width:2.52%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.36%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">30,838 </td><td style="background-color:#DBE5F1;width:3.56%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.14%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">94,820 </td><td style="background-color:#DBE5F1;width:2.52%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.5%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">44,938 </td></tr> </table>

<table style="margin:0 auto;border-collapse:collapse;width:100.02%"><tr><td style="width:35.34%" valign="top"> </td><td colspan="5" style="width:31.2%" valign="bottom">Three months ended May 31, </td><td style="width:3.56%" valign="bottom"> </td><td colspan="5" style="width:29.9%" valign="bottom">Nine months ended May 31, </td></tr> <tr><td style="width:35.34%" valign="top"></td><td colspan="2" style="width:14.94%;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.52%" valign="bottom"> </td><td colspan="2" style="width:13.74%;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td><td style="width:3.56%" valign="bottom"> </td><td colspan="2" style="width:13.52%;border-bottom:0.5pt solid #000000" valign="bottom">2026 </td><td style="width:2.52%" valign="bottom"> </td><td colspan="2" style="width:13.88%;border-bottom:0.5pt solid #000000" valign="bottom">2025 </td></tr> <tr><td style="background-color:#DBE5F1;width:35.34%" valign="top">IT Services </td><td style="background-color:#DBE5F1;width:3.64%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.3%;border-top:0.5pt solid #000000" valign="bottom">7,842 </td><td style="background-color:#DBE5F1;width:2.52%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.36%;border-top:0.5pt solid #000000" valign="bottom">5,613 </td><td style="background-color:#DBE5F1;width:3.56%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.14%;border-top:0.5pt solid #000000" valign="bottom">26,591 </td><td style="background-color:#DBE5F1;width:2.52%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%;border-top:0.5pt solid #000000" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.5%;border-top:0.5pt solid #000000" valign="bottom">5,613 </td></tr> <tr><td style="width:35.34%" valign="top">RSS Feeds </td><td style="width:3.64%" valign="bottom"> </td><td style="width:11.3%;border-bottom:0.5pt solid #000000" valign="bottom">30,500 </td><td style="width:2.52%" valign="bottom"> </td><td style="width:3.38%" valign="bottom"> </td><td style="width:10.36%;border-bottom:0.5pt solid #000000" valign="bottom">25,225 </td><td style="width:3.56%" valign="bottom"> </td><td style="width:3.38%" valign="bottom"> </td><td style="width:10.14%;border-bottom:0.5pt solid #000000" valign="bottom">68,229 </td><td style="width:2.52%" valign="bottom"> </td><td style="width:3.38%" valign="bottom"> </td><td style="width:10.5%;border-bottom:0.5pt solid #000000" valign="bottom">39,325 </td></tr> <tr><td style="background-color:#DBE5F1;width:35.34%" valign="top">Total Revenue </td><td style="background-color:#DBE5F1;width:3.64%" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:11.3%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">38,342 </td><td style="background-color:#DBE5F1;width:2.52%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.36%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">30,838 </td><td style="background-color:#DBE5F1;width:3.56%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.14%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">94,820 </td><td style="background-color:#DBE5F1;width:2.52%" valign="bottom"> </td><td style="background-color:#DBE5F1;width:3.38%" valign="bottom">$ </td><td style="background-color:#DBE5F1;width:10.5%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom">44,938 </td></tr> </table>

7842

5613

26591

5613

30500

25225

68229

39325

38342

30838

94820

44938

NOTE 5 - STOCKHOLDERS’ DEFICIT Common Stock The Company is authorized to issue an aggregate of 500,000,000 common shares with a par value of $0.001 per share. As of August 31, 2021, the Company had a total of 110,022,572 shares of its common stock issued and outstanding. On September 4, 2021, the Company converted debt to Zhang Yu in the amount of $75,000 into 15,000,000 common shares at the conversion price of $0.005. On September 4, 2021, the Company converted debt to Zhang Yu in the amount of $24,537 into 4,907,400 common shares at the conversion price of $0.005. On June 17, 2022, the Board of Directors of the Company has authorized the issuance of 5,000,000 preferred stock in exchange for 5,000,000 restricted common stock. On July 1, 2022, the Company converted salary debt to Nataliia Petranetska in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On November 1, 2022, the Company converted notes payable to Khamijon Alimzhanov in the amount of $74,000 into 21,142,857 common restricted shares at the conversion price of $0.0035. On December 12, 2022, the Company converted salary debt to Khamijon Alimzhanov in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On January 5, 2023, the Company converted salary debt to Khamijon Alimzhanov in the amount of $60,000 for the period from January 1, 2022, to December 31, 2022, into 13,333,333 common restricted shares at the conversion price of $0.0045. On May 1, 2023, the Company converted debt to ITEQ Logic Ltd. in the amount of $52,500 into 15,000,000 common shares at the conversion price of $0.0035. On May 1, 2023, the Company converted debt to Marketbiz Limited in the amount of $56,000 into 16,000,000 common shares at the conversion price of $0.0035. On December 22, 2024, the Company converted debt to ITEQ Logic Ltd. in the amount of $29,095 into 2,909,500 common shares at the conversion price of $0.01. On January 29, 2026, the Financial Industry Regulatory Authority (the “FINRA”) announced on its Daily List that the Company effected the Reverse Stock Split. On January 30, 2026, the Company completed a one-for-one hundred Reverse Stock Split. As a result of the Reverse Stock Split, each one hundred (100) shares of the Company`s issued and outstanding common stock were automatically combined and reclassified into one (1) share of common stock. No fractional shares were issued in connection with the Reverse Stock Split. The Reverse Stock Split was effected automatically, and no action is required by shareholders with respect to the exchange of shares. On May 1, 2026, the Company converted salary debt to Nataliia Petranetska in the amount of $85,000 for the period from January 1, 2022, to May 31, 2023, into 1,700,000 common restricted shares at the conversion price of $0.05. As of May 31, 2026, the Company had a total of 3,935,477 shares of its common stock issued and outstanding. Preferred Stock The Company is authorized to issue an aggregate of 30,000,000 preferred shares with a par value of $0.001 per share. On June 15, 2022, the Board of Directors of Sky Century Investment has authorized the issuance of 5,000,000 preferred stock with 15 votes each to Yan Tie Ying in exchange for 5,000,000 restricted common stock. As of May 31, 2026, the Company had a total of 5,000,000 shares of its preferred stock issued and outstanding. Stock Options As of May 31, 2026, the Company has not granted any stock options and has not recorded any stock-based compensation.

500000000

0.001

110022572

75000

15000000

0.005

24537

4907400

0.005

65000

15116279

0.0043

74000

21142857

0.0035

65000

15116279

0.0043

60000

13333333

0.0045

52500

15000000

56000

16000000

0.0035

29095

2909500

0.01

On January 30, 2026, the Company completed a one-for-one hundred Reverse Stock Split

85000

1700000

0.05

3935477

30000000

0.001

5000000

NOTE 6 - RELATED PARTY TRANSACTIONS As of May 31, 2026, and August 31, 2025, the amount due to a related party was $147,237 and $121,105, respectively. This amount represented advances made by a director, Nataliia Petranetska, to the Company for its working capital purposes. These advances were unsecured, interest free and with no fixed terms of repayment. As of May 31, 2026, and August 31, 2025, the payroll liabilities to director were $180,000 and $220,000, respectively. On July 1, 2022, the Company converted salary debt to Nataliia Petranetska in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On December 12, 2022, the Company converted salary debt to Khamijon Alimzhanov in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043. On November 1, 2022, the Company converted notes payable to Khamijon Alimzhanov in the amount of $74,000 into 21,142,857 common restricted shares at the conversion price of $0.0035. On January 5, 2023, the Company authorized to issue 13,333,333 shares of Common stock for the cancelation of $60,000 Company debt to Khamijon Alimzhanov. $60,000 was converted to equity in January 2023. On February 7, 2024, Khamijon Alimzhanov transferred 20,000,000 of common shares to a non-related party. On July 12, 2024, Khamijon Alimzhanov transferred 10,500,000 of common shares to a non-related party. On December 20,2025, Nataliia Petranetska assigned a portion of $100,000 of her loan to a non-related third party, including the associated conversion right at a fixed price of $0.05 per share. On May 1, 2026, the Company converted salary debt to Nataliia Petranetska in the amount of $85,000 for the period from January 1, 2022, to May 31, 2023, into 1,700,000 common restricted shares at the conversion price of $0.05.

147237

121105

180000

220000

65000

15116279

0.0043

65000

15116279

0.0043

74000

21142857

0.0035

13333333

60000

20000000 10500000

Nataliia Petranetska assigned a portion of $100,000 of her loan to a non-related third party, including the associated conversion right at a fixed price of $0.05 per share

85000

1700000

0.05

NOTE 7 - THIRD PARTY TRANSACTIONS On September 4, 2020 Sky Century Investment, Inc. entered into Loan Assignment Agreement (“Agreement”) with Zhang Yu and Xiaoying Lei. Terms of the Agreement indicated that Xiaoying Lei assigned the loan of $99,537 that he provided to the Company to Zhang Yu. A conversion clause was added to the loan making it convertible into common shares of the Company at a 70% discount to the market price at the time of conversion the day after the Note becomes due, or at fixed price of $0.005 per share. As of May 31, 2026, $99,537 was converted to equity. On November 14, 2022 the Data Purchase Agreement were signed by Sky Century Investment, Inc. and ITEQ Logic Ltd. On December 1, 2022 the Amendment to Data Purchase Agreement and the Promissory Note were issued. The total amount under the Promissory note is $100,875. As of August 31, 2025, $52,500 was converted to 15,000,000 common shares per value $0.0035 per share. The remaining balance of $48,375 was paid to ITEQ Logic Ltd. on May 15, 2023, and therefore, no further obligations remain under this debt. On December 2, 2021 the Agreement were signed by Sky Century Investment, Inc. and Marketbiz Limited. On January 2, 2023 the Amendment to the Agreement and the Promissory Note were issued. The total amount under the Promissory Note is $109,760. As of May 31, 2026, $56,000 of the total amount was converted to 16,000,000 common shares per value $0.0035 per share. The remaining balance of $53,760 was paid to Marketbiz Limited during the year ended August 31, 2023, and therefore, no further obligations remain under this debt. On July 22, 2024 the RRS Purchase Agreement were signed between Sky Century Investment, Inc. and ITEQ Logic Ltd., and the Promissory Note was issued. The total amount under the Promissory note is $28,500, with an annual interest rate of 5% starting from the date of issuance. On December 22, 2024, the total amount of $29,095, including the interest of $595, was converted to 2,909,500 common shares per value $0.01 per share, and therefore, no further obligations remain under this debt.

99537

0.005

99537

100875

52500

15000000

0.0035

48375

109760

56000

16000000

0.0035

53760

28500

0.05

29095

2909500

0.01

NOTE 8 - SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to May 31, 2026, through the date the financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements other than those described below.