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NOTE 1 – ORGANIZATION AND OPERATIONS Nika Pharmaceuticals, Inc. (the “Company” “Nika”), was incorporated in the State of Colorado on June 8, 2000. On February 19, 2020, the Company created a subsidiary, Venture Growth Equities, Inc., a Colorado corporation, of which 100 shares of common stock was issued to the Company, making it a wholly owned subsidiary of the Company. There has been no activity in the subsidiary. On February 28, 2020, the Company created a subsidiary, Centennial Ventures, Inc., a Colorado corporation, of which 100 shares of common stock was issued to the Company., making it a wholly owned subsidiary of the Company. There has been no activity in the subsidiary. Mr. Ray was appointed as a Director, CEO, CFO, Secretary and Treasurer of the Company and Mrs. A. Terry Ray, the wife of Mr. Ray, was appointed as a Director of the Company. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENoYW5nZSBJbiBDb250cm9sIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--BusinessAcquisitionPlannedRestructuringActivitiesDescription_c20260101__20260630__us-gaap--RestructuringPlanAxis__us-gaap--SpinoffMember_zlOoWsHf1Wml">On January 6, 2022, Venture Growth Equities, Inc, was spun out and signed over to Mr. Ray, thus no longer making it a subsidiary of the Company. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENoYW5nZSBJbiBDb250cm9sIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--BusinessAcquisitionPlannedRestructuringActivitiesDescription_c20260101__20260630_z6LPYs6zdWdd">As a result of the purchase by Dimitar Slavchev Savov of a total of 11,489,000 (87%) shares of common stock of the Corporation from Mr. Ray and other shareholders, a change in control of the Company occurred as of April 1, 2022. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENoYW5nZSBJbiBDb250cm9sIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90B_eus-gaap--BusinessAcquisitionPlannedRestructuringActivitiesDescription_c20260101__20260630__us-gaap--RestructuringPlanAxis__us-gaap--EmployeeRelocationMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zo0txGN1zNH6">Effective as of March 31, 2022, the board of directors appointed Dimitar Slavchev Savov, and Clifford Redekop to serve as the Registrant’s Directors. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENoYW5nZSBJbiBDb250cm9sIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_904_eus-gaap--BusinessAcquisitionPlannedRestructuringActivitiesDescription_c20260101__20260630__us-gaap--RestructuringPlanAxis__us-gaap--EmployeeSeveranceMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PhilRayMember_zmwbj4sQO1j5">On March 31, 2022, Mr. Phil E. Ray resigned his position as a Director, President and Chief Executive Officer of the Company. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENoYW5nZSBJbiBDb250cm9sIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_eus-gaap--BusinessAcquisitionPlannedRestructuringActivitiesDescription_c20260101__20260630__us-gaap--RestructuringPlanAxis__us-gaap--EmployeeSeveranceMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ATerryMember_z3k0qUaY2Hu6">On March 31, 2022, Mrs. A. Terry. Ray resigned her position as a Director and Secretary of the Company. On April 1, 2022, the board of directors accepted the resignations of Mr. Phil E. Ray and Mrs. A. Terry Ray and appointed Dimitar Slavchev Savov to serve as President, CEO, CFO and Clifford Redekop to serve as Secretary of the Corporation. As of April 11, 2022, due to the acquisitions of Exclusive Rights Agreements (Note 5) and the updated business scope, the Company is no longer designated as a shell company. On May 17, 2022, the Company files Amended and Restated Articles of Incorporation changing the name of the Company from Centennial Growth Equities, Inc to Nika Pharmaceuticals, Inc. On October 11, 2022, the Company acquired a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENoYW5nZSBJbiBDb250cm9sIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90C_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaEuropeLtdMember_zdZwKPLgULw6">40% stake in Nika Europe, Ltd. through which the company will have a firm foothold on the markets of Europe, Asia, and Africa. Nika Europe is preparing the construction of a pharmaceutical factory that is comprised of different manufacturing facilities for the production of drugs in injection, tablet and other forms. On January 25, 2024, the Company’s common stock was listed on OTC Markets PINK under the symbol, NKPH, which was later voluntarily changed to NIKA effective May 6, 2024. Common Control Mergers On February 12, 2024, the Company signed an Agreement and Plan of Merger (the “Merger”) with Nika BioTechnology, Inc. (OTCMKTS: NIKA). Pursuant to the Merger agreement Nika BioTechnology, Inc., (the Target company), was merged with and into the Company, the separate corporate existence of the Target shall cease, and the Company shall continue as the surviving consolidated entity. Nika BioTechnology, Inc., owned a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENvbW1vbiBDb250cm9sIE1lcmdlcnMgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_904_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_iI_c20240412__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_zbiXiZnUdNv2" title="Percentage of Equity , Before Business Combination">40% stake in Nika Europe, Ltd, which was transferred to the Company pursuant to the merger terms effective April 12, 2024. Given that on October 11, 2022, the Company acquired a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENvbW1vbiBDb250cm9sIE1lcmdlcnMgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90F_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_iI_c20221111__srt--ConsolidatedEntitiesAxis__custom--NikaBioTechnologyMember_zj2rLBBJts7e" title="Percentage of Equity , Before Business Combination">40% stake in Nika Europe, Ltd., as of April 12, 2024, the Company has an <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENvbW1vbiBDb250cm9sIE1lcmdlcnMgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90E_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage_iI_c20240412__us-gaap--BusinessAcquisitionAxis__custom--NikaEuropeMember_zsFEjEkWzyT2" title="Percentage of Voting Equity Interests By Merger">80% controlling interest in Nika Europe. On April 29, 2024 pursuant to decision of the shareholders for in-kind contribution of factory building and land the capital of Nika Europe, Ltd. increased to 3,684,300 BGN (2,016,562) USD. Effective May 16, 2024 the Company acquired <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENvbW1vbiBDb250cm9sIE1lcmdlcnMgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90A_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage_iI_c20240516__us-gaap--BusinessAcquisitionAxis__custom--NikaPharmaceuticalsLtdMember_zFw3ZBKtlgJ2" title="Percentage of Voting Equity Interests By Merger">100% of the share capital of Nika Pharmaceuticals, Ltd. as effect of this event the Company has a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENvbW1vbiBDb250cm9sIE1lcmdlcnMgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_903_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaEuropeMember_zJ8kWwTZo2ee" title="Percentage of Voting Equity Interests By Merger">99.99% controlling interest in Nika Europe, Ltd. The Company will issue the target <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENvbW1vbiBDb250cm9sIE1lcmdlcnMgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_907_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20260630__20260630__us-gaap--EquityInterestIssuedOrIssuableByTypeAxis__us-gaap--CommonStockMember_zGMgqgdVLv13">204,205,027 shares of common stock and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE9SR0FOSVpBVElPTiBBTkQgT1BFUkFUSU9OUyAtIENvbW1vbiBDb250cm9sIE1lcmdlcnMgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_905_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20260630__20260630__us-gaap--EquityInterestIssuedOrIssuableByTypeAxis__us-gaap--PreferredStockMember_zBga0Yo4Fc4i">5,000,000 shares of Preferred stock in exchange for all of the issued and outstanding shares of both the preferred and common stock of the Target company. The transaction was accounted for as a common control merger. As a result, the assets and liabilities assumed will be recorded on the Company’s financial statements at their respective carry-over basis. Under ASC 805, “Business Combinations,” the Company will record the common control merger as of the earliest date presented in the financial statements. Although the accounting is not yet complete, the results of operations of the business acquired by the Company have been included in the consolidated statements of operations since the date of acquisition. All amounts are considered provisional until a more thorough analysis of the acquisition can be completed. On March 4, 2024, the Company amended its Articles of Incorporation, in which the authorized Preferred Stock was increased to 15,000,000 pursuant to the approved by the BOD and shareholders Plan and Merger Agreement. On December 9, 2024, the Company’s common stock was uplisted to OTCQB where it is currently trading.

On January 6, 2022, Venture Growth Equities, Inc, was spun out and signed over to Mr. Ray, thus no longer making it a subsidiary of the Company.

As a result of the purchase by Dimitar Slavchev Savov of a total of 11,489,000 (87%) shares of common stock of the Corporation from Mr. Ray and other shareholders, a change in control of the Company occurred as of April 1, 2022

Effective as of March 31, 2022, the board of directors appointed Dimitar Slavchev Savov, and Clifford Redekop to serve as the Registrant’s Directors.

On March 31, 2022, Mr. Phil E. Ray resigned his position as a Director, President and Chief Executive Officer of the Company.

On March 31, 2022, Mrs. A. Terry. Ray resigned her position as a Director and Secretary of the Company.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited consolidated financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending December 31, 2026. These unaudited consolidated financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates. Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash. Reclassifications Certain reclassifications have been made to the prior period financial information to conform to the presentation used in the financial statements for the six months ended June 30, 2026. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of June 30, 2026 and December 31, 2025, the Company had no cash equivalents. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Centennial Ventures, Inc. There has been no activity in Centennial Ventures, Inc. as of June 30, 2026 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 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 establishes a framework for measuring fair value in accordance with U.S. 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 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 are described below. <table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top"> <td style="width: 5%">Level 1: </td> <td style="text-align: left"></td><td style="text-align: left; width: 90%">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. </td></tr> <tr style="vertical-align: top"> <td style="width: 5%"> Level 2: </td> <td style="text-align: left"></td><td style="text-align: left; width: 90%"> 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. </td></tr> <tr style="vertical-align: top"> <td style="width: 5%">Level 3: </td> <td style="text-align: left"></td><td style="text-align: left; width: 90%">Pricing inputs that are generally unobservable inputs and not corroborated by market data. </td></tr></table> Stock-Based Compensation We account for equity-based transactions with employees and non-employees under the provisions of FASB ASC Topic 718, “Compensation – Stock Compensation” (Topic 718), which establishes that equity-based payments to employees and non-employees are recorded at the grant date the fair value of the equity instruments the entity is obligated to issue when the employees and non-employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. Topic 718 also states that observable market prices of identical or similar equity or liability instruments in active markets are the best evidence of fair value and, if available, should be used as the basis for the measurement for equity and liability instruments awarded in these share-based payment transactions. However, if observable market prices of identical or similar equity or liability instruments are not available, the fair value shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in FASB ASC Topic 718. Revenue Recognition The Company recognizes revenue under ASC 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: <table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="text-align: left">• </td> <td style="text-align: left; width: 90%">Identification of a contract with a customer; </td></tr> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="text-align: left">• </td> <td style="text-align: left; width: 90%">Identification of the performance obligations in the contract; </td></tr> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="text-align: left">• </td> <td style="text-align: left; width: 90%">Determination of the transaction price; </td></tr> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="text-align: left">• </td> <td style="text-align: left; width: 90%">Allocation of the transaction price to the performance obligations in the contract; and </td></tr> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="text-align: left">• </td> <td style="text-align: left; width: 90%">Recognition of revenue when or as the performance obligations are satisfied. </td></tr></table> Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Shipping and handling activities associated with outbound freight after control over a product has transferred to a customer are accounted for as a fulfillment activity and recognized as revenue at the point in time at which control of the goods transfers to the customer. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less. Net Income (Loss)Per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock including all potentially outstanding shares of common stock during the period, unless the effect is anti-dilutive. There are no potentially dilutive shares as of June 30, 2026 or 2025. Recent Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect and applicable. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Basis of Presentation The Company’s unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited consolidated financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending December 31, 2026. These unaudited consolidated financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates.

Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash.

Reclassifications Certain reclassifications have been made to the prior period financial information to conform to the presentation used in the financial statements for the six months ended June 30, 2026.

Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of June 30, 2026 and December 31, 2025, the Company had no cash equivalents.

Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Centennial Ventures, Inc. There has been no activity in Centennial Ventures, Inc. as of June 30, 2026

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 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 establishes a framework for measuring fair value in accordance with U.S. 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 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 are described below. <table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top"> <td style="width: 5%">Level 1: </td> <td style="text-align: left"></td><td style="text-align: left; width: 90%">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. </td></tr> <tr style="vertical-align: top"> <td style="width: 5%"> Level 2: </td> <td style="text-align: left"></td><td style="text-align: left; width: 90%"> 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. </td></tr> <tr style="vertical-align: top"> <td style="width: 5%">Level 3: </td> <td style="text-align: left"></td><td style="text-align: left; width: 90%">Pricing inputs that are generally unobservable inputs and not corroborated by market data. </td></tr></table>

Stock-Based Compensation We account for equity-based transactions with employees and non-employees under the provisions of FASB ASC Topic 718, “Compensation – Stock Compensation” (Topic 718), which establishes that equity-based payments to employees and non-employees are recorded at the grant date the fair value of the equity instruments the entity is obligated to issue when the employees and non-employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. Topic 718 also states that observable market prices of identical or similar equity or liability instruments in active markets are the best evidence of fair value and, if available, should be used as the basis for the measurement for equity and liability instruments awarded in these share-based payment transactions. However, if observable market prices of identical or similar equity or liability instruments are not available, the fair value shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in FASB ASC Topic 718.

Revenue Recognition The Company recognizes revenue under ASC 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: <table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="text-align: left">• </td> <td style="text-align: left; width: 90%">Identification of a contract with a customer; </td></tr> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="text-align: left">• </td> <td style="text-align: left; width: 90%">Identification of the performance obligations in the contract; </td></tr> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="text-align: left">• </td> <td style="text-align: left; width: 90%">Determination of the transaction price; </td></tr> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="text-align: left">• </td> <td style="text-align: left; width: 90%">Allocation of the transaction price to the performance obligations in the contract; and </td></tr> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="text-align: left">• </td> <td style="text-align: left; width: 90%">Recognition of revenue when or as the performance obligations are satisfied. </td></tr></table> Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Shipping and handling activities associated with outbound freight after control over a product has transferred to a customer are accounted for as a fulfillment activity and recognized as revenue at the point in time at which control of the goods transfers to the customer. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less.

Net Income (Loss)Per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock including all potentially outstanding shares of common stock during the period, unless the effect is anti-dilutive. There are no potentially dilutive shares as of June 30, 2026 or 2025.

Recent Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect and applicable. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 3 - GOING CONCERN As reflected in the unaudited consolidated financial statements, the Company has an accumulated deficit of $9,037,063 as of June 30, 2026 and has generated no income to date. These factors raise substantial doubt about its ability to continue as a going concern. The consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company may raise additional capital through the sale of its equity securities, through offerings of debt securities, or through borrowings from financial institutions. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

the Company has an accumulated deficit of $9,037,063 as of June 30, 2026 and has generated no income to date

-9037063

The Company may raise additional capital through the sale of its equity securities, through offerings of debt securities, or through borrowings from financial institutions

NOTE 4 – RELATED PARTY TRANSACTIONS During the six months ended June 30, 2026, Nika Europe, Ltd., advanced the Company <span id="xdx_906_eus-gaap--ProceedsFromShortTermDebt_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NikaEuropeMember_zPDUcvTRZcxk" title="Proceeds from Related Party Debt">$22,000 to pay for general operating expenses. Nika Europe LTD is incorporated in Bulgaria with UIC: 206925008, the ownership of the company is divided by CEO Dimitar Slavchev Savov, Nika Pharmaceuticals, Inc. and Nika Pharmaceuticals Ltd. Dimitar Savov and Nika Pharmaceuticals, Inc. are holding below 1% of the shares of the company. Dimitar Savov is the general manager of Nika Europe. As of June 30, 2026, the total amount due to Nika Europe is $101,460. The advance is non-interest bearing and due on demand. During the year ended December 31, 2024 Dimitar Slavchev Savov, CEO, advanced the Company to pay for general operating expenses. As of June 30, 2026, the total amount due to Mr. Savov is $205,164. The advance is non-interest bearing and due on demand. During the year ended December 31, 2024, Nika Pharmaceuticals LTD, advanced the Company, to pay for general operating expenses. Nika Pharmaceuticals LTD is incorporated in Bulgaria with UIC: 175420503 and is wholly-owned and managed by CEO Dimitar Slavchev Savov. As of June 30, 2026, the total amount due to Nika Pharmaceuticals LTD is $34,000. The advance is non-interest bearing and due on demand. Exclusive Rights Agreements On April 7, 2022, the Company signed with “VITAL FE” Joint Stock Company (“VITAL”) an Exclusive Rights Agreement for a term of 15 years for the production and distribution of Thymus Nuclear Glycoprotein (“TNG”). VITAL holds the technology to manufacture TNG and the intellectual property for Phase III Clinical Trial on TNG, started in 1997 and completed in 1998 in Infectious Diseases Hospital, Sofia on 20 patients suffering from AIDS in the advanced stages of the disease. The results of the clinical trial show that TNG has a significant place in the treatment of HIV. Under the terms of the agreement the Company issued 8,000,000 shares of Preferred stock to be issued in the name of Dimitar Slavchev Savov. Dimitar Savov is Managing Director and owner of <span id="xdx_90C_eus-gaap--VariableInterestEntityOwnershipPercentage_c20220407__20220407__srt--OwnershipAxis__custom--DimitarMember__us-gaap--BusinessAcquisitionAxis__custom--VITALMember_zeguhkJDzz2f" title="Ownership Percentage">70% stake in VITAL. The shares were valued based on the equivalent number of votes for common shares. The <span id="xdx_901_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20220407__20220407__us-gaap--BusinessAcquisitionAxis__custom--VITALMember_zMPk8DNjD9qj" title="Aggrement for Equivalent Number of Votes for Common Shares">8,000,000,000 (8 billion) equivalent common shares were valued at $0.0003, the last sale price for common shares, (as there is currently no trading volume), for total non-cash expense of $2,400,000. On April 7, 2022, the Company signed with “MICAR 11” LTD. (“MICAR”) an Exclusive Rights Agreement for a term of 15 years for the production and distribution of two dietary supplements, namely Carotilen and Physiolong. Carotilen is a dietary supplement in the form of soft gelatin capsules that improves and regulates the metabolism of the epithelial cells and protects them from degenerative alterations. It favorably affects embryonic development; the regulation of the growth and division of the cells; stimulates the growth of the bone tissue; favorably affects the function of the gonads; increases and maintains high level of the immune system. Physiolong is a dietary food supplement in the form of hard gelatin capsules, which serves as general stimulant for those in a period of convalescence, as well as in situations of high mental and physical loads, and for the recovery in sports. Under the terms of the agreement the Company issued 2,000,000 shares of Preferred stock to be issued in the name of Dimitar Slavchev Savov. MICAR is wholly 100% owned by Dimitar Savov and he acts as its Managing Director. The shares were valued based on the equivalent number of votes for common shares. The 2,000,000,000 (2 billion) equivalent common shares were valued at $0.0003, the last sale price for common shares, (as there is currently no trading volume), for total non-cash expense of $600,000.

22000

101460

205164

34000

8000000

0.70

8000000000

2000000

2000000000

0.0003

600000

NOTE 5 – COMMON STOCK During the six months ended June 30, 2026, pursuant to the terms of the Merger with Nika BioTechnology, Inc (Note 1), the Company issued 4,140,000 shares of common stock of the 204,205,027 shares to be issued.

4140000

204205027

NOTE 6 – PREFERRED STOCK On April 8, 2022, the Company filed a certificate of designation establishing the rights and preference of preferred stock with the Secretary of State of Colorado, which modified the rights of owners of Preferred Stock. Each outstanding share of the series of Preferred Stock shall be entitled to one thousand (1,000) votes on each matter submitted to a vote. Shares of Preferred Stock shall, with respect to dividend rights, rights on redemption and rights on liquidation, winding up and dissolution, rank pari passu with all classes of Common Stock. During the six months ended June 30, 2026, the Company has not issued any new preferred stock.

NOTE 7 – COMMON CONTROL MERGER On February 12, 2024, the Company signed an Agreement and Plan of Merger (the “Merger”) with Nika BioTechnology, Inc. Pursuant to the Merger agreement Nika BioTechnology, Inc., (the Target company), was merged with and into the Company, the separate corporate existence of the Target shall cease, and the Company shall continue as the surviving consolidated entity. Nika BioTechnology, Inc., owned a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE5pa2EgQmlvVGVjaG5vbG9neSwgSW5jIChEZXRhaWxzKQA_" id="xdx_903_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_iI_c20240412__srt--ConsolidatedEntitiesAxis__custom--NikaBioTechnologyMember_zdI6N4ABhXi2" title="Percentage of Equity , Before Business Combination">40% stake in Nika Europe, Ltd, which was transferred to the Company pursuant to the merger, increasing the Company’s ownership to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIE5pa2EgQmlvVGVjaG5vbG9neSwgSW5jIChEZXRhaWxzKQA_" id="xdx_901_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage_iI_c20260630__srt--ConsolidatedEntitiesAxis__custom--NikaBioTechnologyMember_zqXMicSTe96" title="Percentage of Voting Equity Interests By Merger">80%. The accounts and amounts included in the Company’s consolidated financial statements upon acquisition are as follows. <table border="0" cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_z4hmJfmb68F8" style="font-size: 10pt; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Nika BioTechnology, Inc Consolidated Financial Statement (Details)"> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; background-color: #e6efff">Cash </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%; background-color: #e6efff">$</td> <td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_zLTeHEn5aMA9" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%; background-color: #e6efff" title="Cash">322</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%; background-color: #e6efff"> </td></tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left">Inventory </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%">$</td> <td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_z5e1ewC3U8H9" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%" title="Inventory">17,007</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%"> </td></tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; background-color: #e6efff">Accruals </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%; background-color: #e6efff">$</td> <td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_zyzVRZFntHVi" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%; background-color: #e6efff" title="Accruals">(3,833</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%; background-color: #e6efff">) </td></tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left">Due to related parties </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%">$</td> <td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iNI_di_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_zkZlg5nhf6c2" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%" title="Due to related parties">(109,877</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%">) </td></tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; background-color: #e6efff">Additional paid in capital </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%; background-color: #e6efff">$</td> <td id="xdx_98F_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_zDUQqU5hGrPb" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%; background-color: #e6efff" title="Additional paid in capital">(5,388,284</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%; background-color: #e6efff">) </td> </tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left">Accumulated deficit </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%">$</td> <td id="xdx_988_eus-gaap--CumulativeEarningsDeficit_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_z14e5AkdzZ03" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%" title="Accumulated Deficit">5,464,629</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%"> </td> </tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; background-color: #e6efff">General and administrative expenses </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%; background-color: #e6efff">$</td> <td id="xdx_98D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsExpensesAndLossesRecognized_c20260101__20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_zhkxE3gcXOQ9" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%; background-color: #e6efff" title="General and administrative expenses">20,036</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%; background-color: #e6efff"> </td> </tr> </table>

0.40

0.80

<table border="0" cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_z4hmJfmb68F8" style="font-size: 10pt; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Nika BioTechnology, Inc Consolidated Financial Statement (Details)"> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; background-color: #e6efff">Cash </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%; background-color: #e6efff">$</td> <td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_zLTeHEn5aMA9" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%; background-color: #e6efff" title="Cash">322</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%; background-color: #e6efff"> </td></tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left">Inventory </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%">$</td> <td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_z5e1ewC3U8H9" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%" title="Inventory">17,007</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%"> </td></tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; background-color: #e6efff">Accruals </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%; background-color: #e6efff">$</td> <td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_zyzVRZFntHVi" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%; background-color: #e6efff" title="Accruals">(3,833</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%; background-color: #e6efff">) </td></tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left">Due to related parties </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%">$</td> <td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iNI_di_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_zkZlg5nhf6c2" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%" title="Due to related parties">(109,877</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%">) </td></tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; background-color: #e6efff">Additional paid in capital </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%; background-color: #e6efff">$</td> <td id="xdx_98F_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_zDUQqU5hGrPb" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%; background-color: #e6efff" title="Additional paid in capital">(5,388,284</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%; background-color: #e6efff">) </td> </tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left">Accumulated deficit </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%">$</td> <td id="xdx_988_eus-gaap--CumulativeEarningsDeficit_iI_c20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_z14e5AkdzZ03" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%" title="Accumulated Deficit">5,464,629</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%"> </td> </tr> <tr style="vertical-align: top"> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; background-color: #e6efff">General and administrative expenses </td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 1%; background-color: #e6efff">$</td> <td id="xdx_98D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsExpensesAndLossesRecognized_c20260101__20260630__us-gaap--BusinessAcquisitionAxis__custom--NikaBioTechnologyMember_zhkxE3gcXOQ9" style="vertical-align: bottom; white-space: nowrap; text-align: right; width: 12%; background-color: #e6efff" title="General and administrative expenses">20,036</td> <td style="vertical-align: bottom; white-space: nowrap; text-align: left; width: 2%; background-color: #e6efff"> </td> </tr> </table>

322

17007

3833

109877

-5388284

5464629

20036

NOTE 8 – OTHER EVENTS On August 31, 2022, the company signed an Exclusive Rights Agreement with Dimitar Slavchev Savov through which Nika is appointed as an exclusive representative for the production and sale of the dietary supplements Hypocholestin, Dry Boza, Anthocylen C, Fructin, Biodetoxin, Sylimaron within the territories of Europe, Asia, Africa, South America, North America and Australia. On August 1, 2022, the Company signed a Joint Business Agreement with Immunotech Laboratories BG, Ltd. through which the two companies are combining their efforts to realize the registration, production and distribution of medicinal products based on the Inactivated Pepsin Fraction (“IPF”) platform with U.S. Patents Nº 7,479,538, 7,625,565, 8,066,982, 8,067,531, 8,309,072. There have been no additional consideration or assets involved as part of the transaction. The duration of the agreement is for a period of 9 years and will renew automatically for another 9 years unless there are reasonable objections to the renewal by one of the parties. Dimitar Slavchev Savov owns 51% in Immunotech Laboratories BG, Ltd. and is the company’s general manager. On April 12, 2024, Nika Pharmaceuticals, Inc., through its subsidiary Nika Europe Ltd., acquired four technologies, three of which are for generic drugs and one for a dietary supplement. The technologies were purchased from Alliance for Intellectual Property in the Field of Pharmacy, Chemistry, and Biology (“AIPFPCB”) for a total price of 75,000 BGN (equivalent to around 42,491 USD) that was paid by Dimitar Slavchev Savov who is an officer and director of Nika Pharmaceuticals, Inc. and the general manager of Nika Europe, Ltd. With the trade names pending, the three technologies for drugs in tablet form are scientifically named as MENTHYL VALERATE 0.06g, METAMIZOLE SODIUM 500mg, VINPOCETINE 10mg, with the dietary supplement named as TRIBULUS TERRESTRIS HERBA EXTRACTUM SICCUM 250mg. On April 23, 2024, Nika Europe, Ltd. signed a Supply Agreement with Shanghai Marya Pharmaceutical Engineering & Project Co., Ltd. for the purchase, supply, and installation of a complete vial production line equipment adhering to Good Manufacturing Practice (GMP) standards, costing $957,670. Dimitar Savov has paid the initial down payment of $191,534 from his personal money. Nika Pharmaceuticals Ltd. has paid the second 20% installment of 195,554$. The equipment is produced and in testing stages, and is expected to be delivered and installed in the Bulgarian production building later in 2026. Effective April 29, 2024, Nika Pharmaceuticals, Ltd., a limited liability company registered in Bulgaria with UIC: 175420503, made a non-monetary in-kind contribution of a production building and land to the capital of Nika Europe, Ltd. The building and land were officially valued at 3,683,800 BGN (2,016,562) USD by three independent valuators appointed by the Bulgarian Registry Agency. As a result, the capital of Nika Europe, Ltd. was increased to 3,684,300 BGN. At the time of the transaction, Dimitar Savov owned 100% of Nika Pharmaceuticals, Ltd. and was the company’s general manager. On April 29, 2024 pursuant to decision of the shareholders for in-kind contribution of factory building and land the capital of Nika Europe, Ltd. increased to 3,684,300 BGN (2,016,562) USD. Effective May 9, 2024 the Company acquired <span id="xdx_900_eus-gaap--SubsidiaryOrEquityMethodInvesteeCumulativePercentageOwnershipAfterAllTransactions_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NikaPharmaceuticalsLtdMember_znsEM4dPGZoi" title="Percentage of Ownership of Equity Interest">100% of the share capital ot Nika Pharmaceuticals, Ltd. as effect of this event the Company has a 99.99% controlling interest in Nika Europe, Ltd. and becomes the beneficial owner of a factory building and land valued at 3,683,800 BGN ($2,016,562) USD, situated in a strategic location in Sofia Province, which were originally purchased and renovated by Dimitar Savov at his own personal expense. The accounts and amounts included in the Company’s consolidated financial statements upon acquisition are as follows. <table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: left; background-color: #e6efff">Cash </td> <td style="text-align: left; width: 1%; background-color: #e6efff">$</td> <td style="text-align: right; width: 12%; background-color: #e6efff"> 2,732 </td> <td style="text-align: left; width: 2%; background-color: #e6efff"> </td> </tr> <tr style="vertical-align: top"> <td style="text-align: left">Accounts receivable </td> <td style="text-align: left; width: 1%">$</td> <td style="text-align: right; width: 12%"> 196,394 </td> <td style="text-align: left; width: 2%"> </td> </tr> <tr style="vertical-align: top"> <td style="text-align: left; background-color: #e6efff">Other receivables </td> <td style="text-align: left; width: 1%; background-color: #e6efff">$</td> <td style="text-align: right; width: 12%; background-color: #e6efff"> 4,080 </td> <td style="text-align: left; width: 2%; background-color: #e6efff"> </td> </tr> <tr style="vertical-align: top"> <td style="text-align: left">Accounts payable </td> <td style="text-align: left; width: 1%">$</td> <td style="text-align: right; width: 12%"> (4,638</td> <td style="text-align: left; width: 2%">) </td> </tr> <tr style="vertical-align: top"> <td style="text-align: left; background-color: #e6efff">Due to related parties </td> <td style="text-align: left; width: 1%; background-color: #e6efff">$</td> <td style="text-align: right; width: 12%; background-color: #e6efff"> (427,133</td> <td style="text-align: left; width: 2%; background-color: #e6efff">) </td> </tr> <tr style="vertical-align: top"> <td style="text-align: left">Additional paid in capital </td> <td style="text-align: left; width: 1%">$</td> <td style="text-align: right; width: 12%"> (2,791</td> <td style="text-align: left; width: 2%">) </td> </tr> <tr style="vertical-align: top"> <td style="text-align: left; background-color: #e6efff">Accumulated deficit </td> <td style="text-align: left; width: 1%; background-color: #e6efff">$</td> <td style="text-align: right; width: 12%; background-color: #e6efff"> (49,212</td> <td style="text-align: left; width: 2%; background-color: #e6efff">) </td> </tr> <tr style="vertical-align: top"> <td style="text-align: left">General and administrative expenses </td> <td style="text-align: left; width: 1%">$</td> <td style="text-align: right; width: 12%"> (39,210</td> <td style="text-align: left; width: 2%">) </td> </tr> </table> Effective May 6, 2024, the Company completed a voluntary symbol change from NKPH to NIKA, and will trade its common stock under NIKA from hereon. On August 18, 2024, based on recommendation of Clifford Redekop, officer and director, the board of directors found it in the Nika Pharmaceuticals Inc.’s best interest to cancel the acquisition of Nika Pharmaceuticals, Ltd., UIC: 175420503 that was made effective on May 9, 2024 and disclosed via Form 8-K on May 10, 2024. The procedure to return the 100% to Dimitar Slavchev Savov, who is an officer and director of Nika Pharmaceuticals, Inc. and general manager of Nika Pharmaceuticals, Ltd., was initiated on August 19, 2024 and was made effective on August 23, 2024, resulting in Nika Pharmaceuticals, Ltd. no longer being a wholly owned subsidiary of Nika Pharmaceuticals, Inc. As a result, Nika Pharmaceuticals, Inc. no longer practically owns <span id="xdx_907_eus-gaap--SaleOfStockPercentageOfOwnershipBeforeTransaction_c20240823__20240823__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NikaEuropeMember__srt--OwnershipAxis__custom--NikaPharmaceuticalsLtdMember_zc3eaHyc9LSk" title="Percentage of Ownership At theTimeTransaction">99.99% in Nika Europe, Ltd. and is no longer the beneficial owner of the factory building and land disclosed in the aforementioned Form 8-K dated May 10, 2024. On August 21, 2024 Nika Pharmaceuticals, Inc.’s independent accountant Fruci & Associates II, PLLC tendered its resignation. The members of the board of directors have discussed the issue with the former independent accountant, and Nika Pharmaceuticals, Inc. has authorized the former independent accountant to respond fully to the inquiries of the successor accountant concerning historical data. On August 22, 2024, Nika Pharmaceuticals, Inc. terminated its engagement of its accounting firm, Rachel Boulds, CPA, as the Company discovered that the accounting firm no longer has the necessary expertise to prepare the Company’s quarterly and financial reports due to the increased complexity, to which Rachel Boulds admitted on August 15, 2024. On September 10, 2024, Nika Pharmaceuticals, Inc. engaged Velikov Accounting Services LTD to prepare its quarterly and annual financial reports. The Company is glad that it has found a competent accounting firm that has the necessary expertise in both US GAAP and IFRS, which will allow it to cater to the Company’s international accounting needs. On September 11, 2024, Nika Pharmaceuticals, Inc. signed a production agreement with Nika Europe, Ltd., under which Nika Europe will produce ITV-1 for an estimated framework price of $580 per set once the pharmaceuticals factory is completed. In this way, Nika Europe, Ltd. will organize and bear the costs of production for ITV-1, whilst Nika Pharmaceuiticals, Inc. will receive the same expected profit of around $1,120 per set that it has previously estimated. On December 9, 2024, Nika Pharmaceuticals, Inc.’s common stock was uplisted to OTCQB where it is currently trading. On October 31, 2025, Nika Pharmaceuticals, Inc. signed a Services Agreement with AJO Capital Inc. for certain business development and general provision of services to be performed for four months starting November 11, 2025. As of January 11, 2026, the agreement has been put on pause. On March 5, 2026 the company has signed Consultancy Agreement with a 12-month term dated with MD Global Partners, LLC, a leading Manhattan-based investment bank. MD Global will provide NIKA with various services, which may include, but are not limited to assistance in capital raising efforts, growth initiatives, and conducting due diligence on potential transactions.

42491

957670

2016562

0.9999

580

1120

NOTE 9 - SUBSEQUENT EVENTS Management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that it has no material subsequent events to disclose in these consolidated financial statements.