v3.26.1
Capital Stock
12 Months Ended
Apr. 30, 2026
Equity [Abstract]  
Capital Stock

Note 5 – Capital Stock

The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. 

On April 29, 2025 the Company issued 4,000,000 shares of common stock to its President and Sole Director, Juvenal Victor Fontes Dos Santos, at $0.001 per share. The shares were issued as founder shares in connection with the formation and initial capitalization of the Company and were not issued as compensation for future services.

On February 17, 2026, the Company finalized its public offering of common stock pursuant to its effective Form S-1 Registration Statement. In connection with the offering, the Company issued an aggregate of 1,564,000 shares of Common Stock, par value $0.001 per share, to 30 shareholders of record. The shares were issued at a price of $0.03 per share, generating total cash proceeds of $46,920. Direct incremental legal and other professional fees of $1,518 attributable to the offering were netted against the proceeds in accordance with ASC 340-10-S99-1 and SEC Staff Accounting Bulletin Topic 5.A, resulting in net proceeds of $45,402, of which $1,564 was recorded as common stock and $43,838 was recorded as additional paid-in capital. As of April 30, 2026, the Company had 5,564,000 shares issued and outstanding.

 

 

F-13

On February 17, 2026, the Company finalized its public offering of common stock pursuant to its effective Form S-1 Registration Statement. In connection with the offering, the Company issued an aggregate of 1,564,000 shares of Common Stock, par value $0.001 per share, to 30 shareholders of record. The shares were issued at a price of $0.03 per share, generating total cash proceeds of $46,920, of which $1,564 was recorded as common stock and $45,356 was recorded as additional paid-in capital. As of April 30, 2026, the Company had 5,564,000 shares issued and outstanding.