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Note 1 - Summary of Significant Accounting Policies Nature of Operations Certiplex Corporation (“Certiplex” or the “Company”) was incorporated under the laws of the State of Montana on August 7, 2018. Certiplex is a full-service multi-media company with an operational approach focused on: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Business ready opportunities through ready-to-sell business modules.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Website and mobile app technology integration, design and development.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">SEO (Search Engine Optimization) and social media integration.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Online video and photography content development and distribution.</td></tr> </table> On June 10, 2021 , Certiplex acquired the licensing right to the Pro Sun Lighting system for both residential and commercial use. The Company’s intent is to market the lighting system through its online and social media sources. Basis of Presentation The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for Form 10-Q. Accordingly, they do not include all information and footnotes required by GAAP for complete annual financial statements and should be read in conjunction with the Company’s audited financial statements and notes thereto for the year ended December 31, 2025. In the opinion of management, the accompanying unaudited interim financial statements reflect all adjustments, consisting only of normal recurring adjustments, necessary for the fair presentation of the Company’s financial position as of June 30, 2026, and the results of operations and cash flows for the three and six months ended June 30, 2026 and 2025. Operating results for the six months ended June 30, 2026 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2026. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Actual results could differ from those estimates. Cash and Cash Equivalents The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For purposes of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of June 30, 2026 or December 31, 2025. Fixed Assets The Company values its investments in property, equipment, and vehicles at cost, less accumulated depreciation. Depreciation is calculated primarily using the straight-line method over the estimated useful lives of the assets, which is five years for vehicles. Depreciation expense amounted to $360 for each of the three months ended June 30, 2026 and 2025 and $720 for each of the six months ended June 30, 2026 and 2025. Licensing Rights Under Accounting Standards Codification (“ASC”) 350-50-1, costs incurred in the acquisition of an intangible asset are capitalized by the Company. The intangible assets relate to the acquisition of the licensing rights for the Pro Sun Lighting System, which was initially amortized over the estimated useful life or period of benefit of 10 years using the straight-line method. On September 7, 2021, the agreement was amended and the term of the agreement was changed from 10 years to indefinite; therefore, no further amortization was applied after that date. As of June 30, 2026 and December 31, 2025, licensing rights were $97,000, accumulated amortization was $2,425, and the net carrying value was $94,575. The Company also acquired distribution rights for $<span id="xdx_904_eus-gaap--PaymentsToAcquireIntangibleAssets_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--DistributionRightsMember__us-gaap--BusinessAcquisitionAxis__custom--TradewindsUniversalMember_zG10tvgg08od" title="Acquired distribution rights">25,000, which are considered indefinite-lived intangible assets. 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. The amount of revenue recorded reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five-step model: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Identification of the promised goods or services in the contract;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Determination of whether the promised goods or services are performance obligations, including whether they are distinct in the context of the contract;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Measurement of the transaction price, including the constraint of variable consideration;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Allocation of the transaction price to the performance obligations; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Recognition of revenue when, or as, the Company satisfies each performance obligation.</td></tr> </table> The Company’s main revenue stream is from product and web-related sales and the Company has no performance obligations for which it serves as agent. The performance obligation associated with a typical sale is satisfied upon delivery to customers, and revenue is recognized at that time. Payments are due on demand. The Company does not offer any warranty on its products; however, customers may receive a manufacturer’s warranty. The Company also may generate revenue from licensing agreements. The Company licenses its intellectual property (“IP”) to outside parties and determines whether the license of IP is a distinct performance obligation in accordance with Topic 606. If the license is not distinct, the license is combined with other goods or services and the combined performance obligation is accounted for using the general revenue recognition model. If the license is distinct, the Company analyzes whether the license is functional or symbolic to assess the timing of revenue recognition. The licensing of IP by the Company was determined to be a distinct performance obligation of symbolic IP, which provides a right to access IP. Topic 606 provides that revenue from licenses of IP deemed to provide a right to use IP is recognized at the point in time when control is transferred. Fair Value of Financial Instruments The carrying amounts of financial assets and liabilities, such as cash, accounts payable, accrued expenses, and other current liabilities, approximate fair value because of the short maturity of these instruments. Income Taxes In accordance with ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company maintains a valuation allowance with respect to deferred tax assets based upon the potential likelihood of realizing the deferred tax assets in the future. The Company uses the “more likely than not” criterion for recognizing the tax benefit of uncertain tax positions and establishing measurement criteria for income tax benefits. Management has determined that the Company has no material unrecognized tax assets or liabilities related to uncertain tax positions as of June 30, 2026 and December 31, 2025. The Company’s policy is to recognize interest and penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties as of June 30, 2026 or December 31, 2025. Earnings Per Share of Common Stock The Company computes earnings (loss) per share in accordance with ASC 260. Basic earnings (loss) per share of common stock is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. The Company does not have a complex capital structure requiring the computation of diluted earnings per share. Basic and diluted earnings per share for the three and six months ended June 30, 2026 and 2025 were computed using 73,200,000 weighted average shares outstanding. Impairment of Long-Lived Assets In accordance with ASC 360-10, the Company reviews the carrying amount of long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of the asset may not be recoverable. If impairment exists, a loss is recognized based on the amount by which the carrying amount exceeds fair value. There were no impairment losses recorded for the six months ended June 30, 2026 and 2025. Advertising and Marketing Expenses The Company charges the costs of advertising, marketing, and public relations to expense as incurred. For the three months ended June 30, 2026 and 2025, advertising and marketing expenses were $1,538 and $2,359, respectively. For the six months ended June 30, 2026 and 2025, advertising and marketing expenses were $3,768 and $4,837, respectively. Recently Issued Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements during the six months ended June 30, 2026 that are of significance or potential significance to the Company.

Nature of Operations Certiplex Corporation (“Certiplex” or the “Company”) was incorporated under the laws of the State of Montana on August 7, 2018. Certiplex is a full-service multi-media company with an operational approach focused on: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Business ready opportunities through ready-to-sell business modules.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Website and mobile app technology integration, design and development.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">SEO (Search Engine Optimization) and social media integration.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Online video and photography content development and distribution.</td></tr> </table> On June 10, 2021 , Certiplex acquired the licensing right to the Pro Sun Lighting system for both residential and commercial use. The Company’s intent is to market the lighting system through its online and social media sources.

Basis of Presentation The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for Form 10-Q. Accordingly, they do not include all information and footnotes required by GAAP for complete annual financial statements and should be read in conjunction with the Company’s audited financial statements and notes thereto for the year ended December 31, 2025. In the opinion of management, the accompanying unaudited interim financial statements reflect all adjustments, consisting only of normal recurring adjustments, necessary for the fair presentation of the Company’s financial position as of June 30, 2026, and the results of operations and cash flows for the three and six months ended June 30, 2026 and 2025. Operating results for the six months ended June 30, 2026 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2026.

Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Actual results could differ from those estimates.

Cash and Cash Equivalents The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For purposes of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of June 30, 2026 or December 31, 2025.

Fixed Assets The Company values its investments in property, equipment, and vehicles at cost, less accumulated depreciation. Depreciation is calculated primarily using the straight-line method over the estimated useful lives of the assets, which is five years for vehicles. Depreciation expense amounted to $360 for each of the three months ended June 30, 2026 and 2025 and $720 for each of the six months ended June 30, 2026 and 2025.

360

720

Licensing Rights Under Accounting Standards Codification (“ASC”) 350-50-1, costs incurred in the acquisition of an intangible asset are capitalized by the Company. The intangible assets relate to the acquisition of the licensing rights for the Pro Sun Lighting System, which was initially amortized over the estimated useful life or period of benefit of 10 years using the straight-line method. On September 7, 2021, the agreement was amended and the term of the agreement was changed from 10 years to indefinite; therefore, no further amortization was applied after that date. As of June 30, 2026 and December 31, 2025, licensing rights were $97,000, accumulated amortization was $2,425, and the net carrying value was $94,575. The Company also acquired distribution rights for $<span id="xdx_904_eus-gaap--PaymentsToAcquireIntangibleAssets_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--DistributionRightsMember__us-gaap--BusinessAcquisitionAxis__custom--TradewindsUniversalMember_zG10tvgg08od" title="Acquired distribution rights">25,000, which are considered indefinite-lived intangible assets.

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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. The amount of revenue recorded reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five-step model: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Identification of the promised goods or services in the contract;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Determination of whether the promised goods or services are performance obligations, including whether they are distinct in the context of the contract;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Measurement of the transaction price, including the constraint of variable consideration;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Allocation of the transaction price to the performance obligations; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px; line-height: 115%">·</td> <td style="text-align: justify; line-height: 115%">Recognition of revenue when, or as, the Company satisfies each performance obligation.</td></tr> </table> The Company’s main revenue stream is from product and web-related sales and the Company has no performance obligations for which it serves as agent. The performance obligation associated with a typical sale is satisfied upon delivery to customers, and revenue is recognized at that time. Payments are due on demand. The Company does not offer any warranty on its products; however, customers may receive a manufacturer’s warranty. The Company also may generate revenue from licensing agreements. The Company licenses its intellectual property (“IP”) to outside parties and determines whether the license of IP is a distinct performance obligation in accordance with Topic 606. If the license is not distinct, the license is combined with other goods or services and the combined performance obligation is accounted for using the general revenue recognition model. If the license is distinct, the Company analyzes whether the license is functional or symbolic to assess the timing of revenue recognition. The licensing of IP by the Company was determined to be a distinct performance obligation of symbolic IP, which provides a right to access IP. Topic 606 provides that revenue from licenses of IP deemed to provide a right to use IP is recognized at the point in time when control is transferred.

Fair Value of Financial Instruments The carrying amounts of financial assets and liabilities, such as cash, accounts payable, accrued expenses, and other current liabilities, approximate fair value because of the short maturity of these instruments.

Income Taxes In accordance with ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company maintains a valuation allowance with respect to deferred tax assets based upon the potential likelihood of realizing the deferred tax assets in the future. The Company uses the “more likely than not” criterion for recognizing the tax benefit of uncertain tax positions and establishing measurement criteria for income tax benefits. Management has determined that the Company has no material unrecognized tax assets or liabilities related to uncertain tax positions as of June 30, 2026 and December 31, 2025. The Company’s policy is to recognize interest and penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties as of June 30, 2026 or December 31, 2025.

Earnings Per Share of Common Stock The Company computes earnings (loss) per share in accordance with ASC 260. Basic earnings (loss) per share of common stock is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. The Company does not have a complex capital structure requiring the computation of diluted earnings per share. Basic and diluted earnings per share for the three and six months ended June 30, 2026 and 2025 were computed using 73,200,000 weighted average shares outstanding.

73200000

Impairment of Long-Lived Assets In accordance with ASC 360-10, the Company reviews the carrying amount of long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of the asset may not be recoverable. If impairment exists, a loss is recognized based on the amount by which the carrying amount exceeds fair value. There were no impairment losses recorded for the six months ended June 30, 2026 and 2025.

Advertising and Marketing Expenses The Company charges the costs of advertising, marketing, and public relations to expense as incurred. For the three months ended June 30, 2026 and 2025, advertising and marketing expenses were $1,538 and $2,359, respectively. For the six months ended June 30, 2026 and 2025, advertising and marketing expenses were $3,768 and $4,837, respectively.

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Recently Issued Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements during the six months ended June 30, 2026 that are of significance or potential significance to the Company.

Note 2 - Going Concern The Company’s financial statements are prepared using GAAP applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and therefore substantial doubt exists about the Company’s ability to continue as a going concern. As of June 30, 2026 and December 31, 2025, the Company had an accumulated deficit of $447,028 and $419,032, respectively. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company will continue to attempt to secure equity and/or debt financing. There are no assurances that the Company will be successful, and without sufficient financing, it would be unlikely for the Company to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from this uncertainty.

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-419032

Note 3 - Segment Disclosure ASC 280, Segment Reporting, establishes standards for reporting information about operating segments. Operating segments are components of an enterprise for which separate financial information is available and evaluated regularly by the chief operating decision maker (“CODM”) in deciding how to allocate resources and assess performance. The Company manages its business as one reportable segment and derives revenues mainly from products, licensing rights and affiliate commissions. The Company’s CODM is its chief executive officer, who reviews financial information and operating plans for purposes of making operating decisions, evaluating financial performance and allocating resources. The key measure of segment profit or loss used by the CODM to allocate resources and assess performance is the Company’s net income (loss). <table cellpadding="0" cellspacing="0" id="xdx_888_ecustom--ScheduleOfSegmentsReportingInformationBySegmentTextBlock_zizTsqQ6CGx5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment Disclosure (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of segment disclosure</td><td> </td> <td colspan="2" id="xdx_49A_20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zMYGZDtS0MO" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_490_20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zywvxrSUJnJf" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Six Months Ended June 30, 2026</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Six Months Ended June 30, 2025</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 5.4pt">Total assets at period end</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--Assets_iI_c20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZGjolb61nN1" style="width: 14%; text-align: right" title="Total assets">123,906</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z0GmOcnD14mb" style="width: 14%; text-align: right" title="Total assets">134,232</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--WebRelatedSales_zCJGc9UHajxk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Sales - web related sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,116</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_pp0p0_zoKjx1vZ05si" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Net sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">41,611</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">69,116</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CostOfRevenue_z6JKhO9KLhY6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Cost of sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,737</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,825</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GrossProfit_pp0p0_zkmy2w8drMIa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,291</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_pp0p0_ztIGq6zSFIPe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">General and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,265</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ConsultingExpenses_pp0p0_zJfpeADIMoT1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt">Consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,508</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,800</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--MarketingAndAdvertisingExpense_pp0p0_z0Bw3knzXvmd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Advertising and marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,768</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,837</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ProfessionalFees_pp0p0_d0_z1ctCze2lhl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,740</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_zBz1vIQvhEZj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">720</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">720</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherExpenses_pp0p0_z8D8NfkO4mb9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other expense - interest expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,110</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,527</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_d0_zSaXkO5DW8ba" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt">Purchases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherIncome_pp0p0_d0_zxw547m70h9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">49</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_z9l04fEuhsW" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(27,997</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(23,598</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_888_ecustom--ScheduleOfSegmentsReportingInformationBySegmentTextBlock_zizTsqQ6CGx5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment Disclosure (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of segment disclosure</td><td> </td> <td colspan="2" id="xdx_49A_20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zMYGZDtS0MO" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_490_20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zywvxrSUJnJf" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Six Months Ended June 30, 2026</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Six Months Ended June 30, 2025</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 5.4pt">Total assets at period end</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--Assets_iI_c20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZGjolb61nN1" style="width: 14%; text-align: right" title="Total assets">123,906</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z0GmOcnD14mb" style="width: 14%; text-align: right" title="Total assets">134,232</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--WebRelatedSales_zCJGc9UHajxk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Sales - web related sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,116</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_pp0p0_zoKjx1vZ05si" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Net sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">41,611</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">69,116</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CostOfRevenue_z6JKhO9KLhY6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Cost of sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,737</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,825</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GrossProfit_pp0p0_zkmy2w8drMIa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,291</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_pp0p0_ztIGq6zSFIPe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">General and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,265</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ConsultingExpenses_pp0p0_zJfpeADIMoT1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt">Consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,508</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,800</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--MarketingAndAdvertisingExpense_pp0p0_z0Bw3knzXvmd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Advertising and marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,768</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,837</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ProfessionalFees_pp0p0_d0_z1ctCze2lhl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,740</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_zBz1vIQvhEZj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">720</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">720</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherExpenses_pp0p0_z8D8NfkO4mb9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other expense - interest expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,110</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,527</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_d0_zSaXkO5DW8ba" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt">Purchases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherIncome_pp0p0_d0_zxw547m70h9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">49</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_z9l04fEuhsW" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(27,997</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(23,598</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

123906

134232

41611 69116

41611

69116

9737

11825

31874

57291

8313

21265

17508 20800

3768

4837

27420

31740

720

2110

1527

-27997

-23598

Note 4 - Commitments and Contingencies During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with ASC 450, Contingencies. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals. The Company has a consulting agreement with its President, under which it pays a monthly fee of $4,200. As of June 30, 2026 and December 31, 2025, $183,200 and $159,700, respectively, had been accrued in relation to the consulting agreement and is included in accrued compensation on the balance sheets.

4200

183200

159700

Note 5 - Related Party The Company has a consulting agreement with its President, whereby the Company pays a monthly fee of $4,200. As of June 30, 2026 and December 31, 2025, $183,200 and $159,700 have been accrued, respectively, related to the consulting agreement, which is included within accrued compensation on the balance sheets. For the three month periods ended June 30, 2026 and 2025, the Company has expensed $<span id="xdx_90C_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20260401__20260630__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zj5EPxUjE7s5" title="Consulting agreement expense">12,630 and $<span id="xdx_90E_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20250401__20250630__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zWxr2gekEoy5" title="Consulting agreement expense">12,600, respectively, related to the consulting agreement, of which $4,200 and $4,200, respectively, are recorded within cost of sales and $8,430 and $8,400, respectively, are recorded within consulting expenses on the statements of operations. For the six month periods ended June 30, 2026 and 2025, the Company has expensed $<span id="xdx_90F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20260101__20260630__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_ztxuz5wtBrw2" title="Consulting agreement expense">25,398 and $<span id="xdx_90F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20250101__20250630__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zhfAiRc18ym9" title="Consulting agreement expense">25,200, respectively, related to the consulting agreement, of which $8,400 and $8,400, respectively, are recorded within cost of sales and $16,998 and $16,800, respectively, are recorded within consulting expenses on the statements of operations.

4200

183200

159700

12630

12600

4200

8430 8400

25398

25200

8400

16998 16800

Note 6 - Loan Receivable The Company made an unsecured loan to one of its customers in the principal amount of $34,940 on October 11, 2022. The loan bore interest at 10% and was due and payable on October 11, 2024. As of December 31, 2025, the Company’s records reflected a remaining loan receivable balance, including accrued interest, of $1,064. Upon further review, the Company corrected the previously recorded receivable balance through adjustments recorded during the six months ended June 30, 2026. Accordingly, no material loan receivable balance remained outstanding as of June 30, 2026.

34940

0.10

1064

Note 7 - Notes Payable The Company entered into an SBA loan during 2020 with an original principal amount of $50,700 of which $1,000 is not repayable. The note bears interest at 3.75% per annum and matures on June 3, 2050. The SBA announced extended deferment periods for COVID-19 disaster loans, and the Company’s first required payment was due in December 2022. Based on management’s reconstructed amortization schedule and payment history, the outstanding principal balance as of June 30, 2026 and December 31, 2025 was $49,700, all of which was classified as long-term. No amount was classified as current portion as of June 30, 2026 or December 31, 2025. The loan is secured by the assets of the Company. <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zxcWqyKuy58a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of loan maturity</td><td> </td> <td colspan="2" id="xdx_497_20260630_zBaswrHpGAzf" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_497_20251231_z1nq9GaI5Vej" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--NotesPayableCurrent_iI_d0_zbbH9eSpLlTb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 5.4pt">Current portion</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebt_iI_z9HICxmGViH1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Long-term portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">49,700</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">49,700</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LongTermNotesPayable_iI_z3huCwjoDOWa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Total notes payable</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">49,700</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">49,700</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

50700

1000

0.0375

49700

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zxcWqyKuy58a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of loan maturity</td><td> </td> <td colspan="2" id="xdx_497_20260630_zBaswrHpGAzf" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_497_20251231_z1nq9GaI5Vej" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--NotesPayableCurrent_iI_d0_zbbH9eSpLlTb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 5.4pt">Current portion</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebt_iI_z9HICxmGViH1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Long-term portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">49,700</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">49,700</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LongTermNotesPayable_iI_z3huCwjoDOWa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Total notes payable</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">49,700</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">49,700</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

49700

Note 8 - Income Taxes The Company recognizes deferred income tax liabilities and assets for the expected future tax consequences of events that have been recognized in the financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on differences between the financial statement carrying amounts and tax basis of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse. The Company has not incurred any income tax liabilities due to accumulated net losses. The Company’s net loss before income taxes totaled $<span id="xdx_905_eus-gaap--IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet_c20260101__20260630_zSSHszuUaHff" title="Net loss before income taxes">27,997 and $<span id="xdx_906_eus-gaap--IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet_c20250101__20250630_zBrBCyEgF52c" title="Net loss before income taxes">23,598 for the six months ended June 30, 2026 and 2025, respectively. The components of the Company’s deferred tax asset and the reconciliation of income taxes, computed at the federal statutory rate of 21% and the Montana state tax rate of 6.75%, to the recorded income tax amount as of June 30, 2026 and December 31, 2025, are as follows: <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zW5emw8QkhZ2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of deferred tax asset and reconciliation of income taxes</td><td> </td> <td colspan="2" id="xdx_499_20260630_zPq0Pz7YIbwg" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_495_20251231_zYUEgse5UW2c" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLossCarryforwards_iI_zsG0uCfSQ4U9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; font-size: 9pt; text-align: left; padding-left: 5.4pt">Net operating loss carryforward</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">447,028</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%; font-size: 9pt"> </td> <td style="width: 1%; font-size: 9pt; text-align: left">$</td><td style="width: 14%; font-size: 9pt; text-align: right">419,032</td><td style="width: 1%; font-size: 9pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 9pt; text-align: left; padding-left: 5.4pt">Federal tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.00</td><td style="text-align: left">%</td><td style="font-size: 9pt"> </td> <td style="font-size: 9pt; text-align: left"> </td><td style="font-size: 9pt; text-align: right">21.00</td><td style="font-size: 9pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 9pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">State tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6.75</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="font-size: 9pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 9pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 9pt; text-align: right">6.75</td><td style="padding-bottom: 1pt; font-size: 9pt; text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsGross_iI_zX7SosCYYzcb" style="vertical-align: bottom; background-color: White"> <td style="font-size: 9pt; text-align: left; padding-left: 5.4pt">Deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,050</td><td style="text-align: left"> </td><td style="font-size: 9pt"> </td> <td style="font-size: 9pt; text-align: left"> </td><td style="font-size: 9pt; text-align: right">116,281</td><td style="font-size: 9pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zM7SywosocDb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 9pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(124,050</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-size: 9pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 9pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 9pt; text-align: right">(116,281</td><td style="padding-bottom: 1pt; font-size: 9pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iI_d0_zK2ABLZHnHUl" style="vertical-align: bottom; background-color: White"> <td style="font-size: 9pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net deferred tax asset</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">—</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-size: 9pt; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 9pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 9pt; font-weight: bold; text-align: right">—</td><td style="padding-bottom: 2.5pt; font-size: 9pt; font-weight: bold; text-align: left"> </td></tr> </table> Due to uncertainties surrounding the Company’s ability to generate future U.S. taxable income to realize these assets, a full valuation allowance has been established to offset the net U.S. deferred tax asset. The future utilization of the Company’s federal net operating loss and tax credit carryforwards to offset future taxable income, which begin to expire in 2038, may be subject to an annual limitation pursuant to Internal Revenue Code Sections 382 and 383 as a result of ownership changes that may have occurred previously or that could occur in the future. Tax years 2018 forward are subject to examination by major taxing authorities.

27997

23598

0.21

0.0675

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zW5emw8QkhZ2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of deferred tax asset and reconciliation of income taxes</td><td> </td> <td colspan="2" id="xdx_499_20260630_zPq0Pz7YIbwg" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_495_20251231_zYUEgse5UW2c" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLossCarryforwards_iI_zsG0uCfSQ4U9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; font-size: 9pt; text-align: left; padding-left: 5.4pt">Net operating loss carryforward</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">447,028</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%; font-size: 9pt"> </td> <td style="width: 1%; font-size: 9pt; text-align: left">$</td><td style="width: 14%; font-size: 9pt; text-align: right">419,032</td><td style="width: 1%; font-size: 9pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 9pt; text-align: left; padding-left: 5.4pt">Federal tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.00</td><td style="text-align: left">%</td><td style="font-size: 9pt"> </td> <td style="font-size: 9pt; text-align: left"> </td><td style="font-size: 9pt; text-align: right">21.00</td><td style="font-size: 9pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 9pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">State tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6.75</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="font-size: 9pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 9pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 9pt; text-align: right">6.75</td><td style="padding-bottom: 1pt; font-size: 9pt; text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsGross_iI_zX7SosCYYzcb" style="vertical-align: bottom; background-color: White"> <td style="font-size: 9pt; text-align: left; padding-left: 5.4pt">Deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,050</td><td style="text-align: left"> </td><td style="font-size: 9pt"> </td> <td style="font-size: 9pt; text-align: left"> </td><td style="font-size: 9pt; text-align: right">116,281</td><td style="font-size: 9pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zM7SywosocDb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 9pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(124,050</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-size: 9pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 9pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 9pt; text-align: right">(116,281</td><td style="padding-bottom: 1pt; font-size: 9pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iI_d0_zK2ABLZHnHUl" style="vertical-align: bottom; background-color: White"> <td style="font-size: 9pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net deferred tax asset</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">—</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-size: 9pt; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 9pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 9pt; font-weight: bold; text-align: right">—</td><td style="padding-bottom: 2.5pt; font-size: 9pt; font-weight: bold; text-align: left"> </td></tr> </table>

447028

419032

0.21

0.0675

124050

116281

124050

116281

Note 9 - Subsequent Events In accordance with ASC 855, Subsequent Events, the Company evaluated subsequent events through the date the financial statements were issued. On July 23, 2026, the Company was assigned the trading symbol “CPLX” for its common stock for quotation on the OTC Markets. As of the date these financial statements were issued, trading in the Company’s common stock had not commenced. On July 27, 2026, the Company amended its corporate charter to increase the number of authorized shares of common stock to 250,000,000 shares. Except for the matters described above, the Company determined that no other subsequent events occurred that required recognition or disclosure in the financial statements.

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