NOTE 2 – RESTATEMENT 

The Company has revised the current financial statement for the year ended December 31, 2025 to correct the accounting for shares issued for services and the cancelation of shares. During the year ended December 31, 2025, the Company issued 1,000,000 shares of Series A Preferred Stock in exchange for services. The shares were valued at $39,000.  In addition, a shareholder returned 4,000,000 shares of Series A Preferred Stock to the Company, and the Company subsequently canceled the returned shares.

Management evaluated the identified errors both quantitatively and qualitatively and determined that the errors were not material to the previously issued financial statements. Nevertheless, management concluded that correcting the errors in the current filing would provide more accurate presentation of the Company's financial position and results of operations. Accordingly, the comparative financial statements for the year ended December 31, 2025 have been revised to reflect the corrections. The corrections increased professional fees and net loss by $39,000 for the year ended December 31, 2025. The corrections to the equity accounts had no net impact on total stockholders' equity as of December 31, 2025.

The following table summarizes the effects of the corrections on the affected financial statement line items as of and for the year ended December 31, 2025: