NOTE 11 - SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date and through August 12, 2026, the date these financial statements were issued. The Company has reviewed subsequent events occurring after the balance sheet date and has determined that these events necessitate adjustments to or disclosure in the accompanying financial statements.

On July 1, 2026, the Company issued an aggregate of 8,587 shares of its common stock, par value $0.0001 per share, at an issuance price of $3.00 per share, as follows:

·1,667 shares were issued to Angela Yau pursuant to a subscription agreement. The related subscription proceeds of $5,000 had been received by the Company on May 29, 2026, and were previously recorded as subscription proceeds received in advance. 

·1,667 shares were issued to Edison Yau pursuant to a subscription agreement. The related subscription proceeds of $5,000 had been received by the Company on May 29, 2026, and were previously recorded as subscription proceeds received in advance. 

·3,333 shares were issued to Grace Hsu pursuant to a subscription agreement. The related subscription proceeds of $10,000 had been received by the Company on May 29, 2026, and were previously recorded as subscription proceeds received in advance. 

·1,920 shares were issued to Soho Capital Solutions as stock-based compensation at an issuance price of $3.00 per share. The fair value of the shares issued was applied against the outstanding stock payable balance due to Soho Capital Solutions. 

On July 7, 2026, and July 24, 2026, the Company made a cash payment of $13,400 and $18,795 respectively to Soho Capital Solutions, which was applied against the outstanding payable balance.