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NOTE 1 - ORGANIZATION AND BUSINESS Arterior Solutions Corp (the “Company”) was incorporated under the laws of the State of Wyoming on June 23, 2025. The Company’s fiscal year ends on April 30. The Company is an early-stage company focused on interior design, exterior design, and conceptual design-support services. Since incorporation, the Company’s activities have consisted primarily of organizational activities, preparation of its business plan, initial market research, opening a bank account, issuing common stock to its founders and executive officers, and related start-up activities. During the quarter ended July 31, 2026, the Company generated its first revenue of $5,140 under a contract with its initial customer. The Company’s planned operations include developing its design service capabilities, establishing basic administrative infrastructure, developing a company website, conducting limited marketing activities, and engaging independent contractors or freelancers as needed to support design-related projects. The Company’s ability to implement its business plan depends on its ability to raise additional capital and generate revenues from future operations.

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NOTE 2 - GOING CONCERN The Company’s financial statements as of July 31, 2026, have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) on a going concern basis, which assumes the realization of assets and the settlement of liabilities in the normal course of business. Management believes it has the ability to obtain financing; however, there can be no assurance that such financing will be available on favorable terms, if at all. The Company’s ability to continue as a going concern is dependent upon its ability to raise additional capital and ultimately achieve profitable operations. The Company has an accumulated deficit of $4,167 as of July 31, 2026. The Company has limited financial resources and may require additional funding to sustain operations over the next twelve months. As of July 31, 2026, the Company had cash of $9,262 and liabilities of $7,578. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans to address these conditions include raising additional capital through the Company’s planned public offering or other financing sources, controlling operating costs, developing the Company’s planned design-support services, conducting limited marketing activities, and seeking customer engagements. Mira Palic, the Company’s President, Treasurer and sole Director, has informally indicated a willingness to advance funds to cover certain professional fees and operating expenses if necessary; however, there is no formal commitment, agreement, or legal obligation for her to provide additional funding. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of PresentationThe accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). New Accounting PronouncementsManagement of Arterior Solutions Corp continues to monitor and evaluate recently issued accounting pronouncements that are not yet effective. Management will adopt these standards as required and does not expect that recently issued standards will have a material impact on the Company’s financial statements. Use of EstimatesThe preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and expenses, as well as disclosures of contingent assets and liabilities. Actual results could differ from these estimates. Cash and Cash EquivalentsThe Company considers all highly liquid investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. As of July 31, 2026, cash and cash equivalents consisted primarily of deposits held with financial institutions. Intangible AssetsThe Company capitalizes expenditures directly related to the acquisition and development of intangible assets. The Company’s website is classified as a finite-lived intangible asset and is carried at its historical cost of $3,050, less accumulated amortization and any impairment losses. The website was placed into service during the quarter ended July 31, 2026. Amortization expense was $102 for the three months ended July 31, 2026. The website is amortized on a straight-line basis over an estimated useful life of five years. Amortization of Intangible AssetsFinite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives. The Company amortizes the website’s cost over five years, with amortization calculated and recorded each month. This results in a monthly amortization expense of $51, recognized in the Statement of Operations. The Company periodically reassesses the estimated useful lives and amortization methods to ensure they remain appropriate and accurately reflect the assets’ expected consumption of economic benefits. Rounding PolicyAll amounts in these financial statements are presented in U.S. dollars and rounded to the nearest dollar, unless otherwise indicated. Revenue RecognitionRevenue is recognized when control of promised services is transferred to customers, in an amount that reflects the consideration the Company expects to receive, in accordance with ASC 606, “Revenue from Contracts with Customers.” Revenue is recognized when all of the following criteria are met: the performance obligations in the contract have been identified, the transaction price has been determined, the transaction price has been allocated to the performance obligations, and the revenue is recognized when, or as, those performance obligations are satisfied. Income TaxesThe Company accounts for income taxes under the asset and liability method as prescribed by ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial reporting and tax bases of assets and liabilities, as well as for net operating losses and tax credit carryforwards. A valuation allowance is recorded when necessary to reduce deferred tax assets to the amount expected to be realized. As of July 31, 2026, Arterior Solutions Corp has not recorded a provision for income taxes as no taxable income was recognized under U.S. tax law. Fair Value of Financial InstrumentsThe Company follows the guidance under ASC 820, “Fair Value Measurements,” and ASC 825, “Financial Instruments,” which require disclosures about the fair value of financial instruments. Fair value estimates presented in these financial statements are based upon market assumptions and information available to management as of July 31, 2026. Earnings per ShareThe Company follows ASC 260, “Earnings Per Share,” which governs the calculation, presentation, and disclosure of earnings (loss) per share. Basic earnings per common share is computed by dividing net income by the weighted average number of common shares outstanding during the reporting period. As the Company has no potentially dilutive securities, diluted earnings per share is the same as basic earnings per share. Segment ReportingThe Company follows ASC 280, Segment Reporting. The Company’s chief operating decision maker is its President, Treasurer and sole Director, Mira Palic. The Company currently manages its operations as one operating and reportable segment related to interior design, exterior design, and conceptual design-support services. During the quarter ended July 31, 2026, the Company generated its first revenue of $5,140 under a contract with its initial customer. Management reviews the Company’s financial information on a company-wide basis and uses net income or loss as reported in the statement of operations to assess performance and allocate resources. Significant expenses reviewed by management consisted of legal and professional fees of $8,712 for the period. The Company had one customer, revenue of $5,140, and one long-lived asset - Website, net book value of $2,948 as of July 31, 2026.

The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).

Management of Arterior Solutions Corp continues to monitor and evaluate recently issued accounting pronouncements that are not yet effective. Management will adopt these standards as required and does not expect that recently issued standards will have a material impact on the Company’s financial statements.

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and expenses, as well as disclosures of contingent assets and liabilities. Actual results could differ from these estimates.

The Company considers all highly liquid investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. As of July 31, 2026, cash and cash equivalents consisted primarily of deposits held with financial institutions.

The Company capitalizes expenditures directly related to the acquisition and development of intangible assets. The Company’s website is classified as a finite-lived intangible asset and is carried at its historical cost of $3,050, less accumulated amortization and any impairment losses. The website was placed into service during the quarter ended July 31, 2026. Amortization expense was $102 for the three months ended July 31, 2026. The website is amortized on a straight-line basis over an estimated useful life of five years.

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Finite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives. The Company amortizes the website’s cost over five years, with amortization calculated and recorded each month. This results in a monthly amortization expense of $51, recognized in the Statement of Operations. The Company periodically reassesses the estimated useful lives and amortization methods to ensure they remain appropriate and accurately reflect the assets’ expected consumption of economic benefits.

All amounts in these financial statements are presented in U.S. dollars and rounded to the nearest dollar, unless otherwise indicated.

Revenue is recognized when control of promised services is transferred to customers, in an amount that reflects the consideration the Company expects to receive, in accordance with ASC 606, “Revenue from Contracts with Customers.” Revenue is recognized when all of the following criteria are met: the performance obligations in the contract have been identified, the transaction price has been determined, the transaction price has been allocated to the performance obligations, and the revenue is recognized when, or as, those performance obligations are satisfied.

The Company accounts for income taxes under the asset and liability method as prescribed by ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial reporting and tax bases of assets and liabilities, as well as for net operating losses and tax credit carryforwards. A valuation allowance is recorded when necessary to reduce deferred tax assets to the amount expected to be realized. As of July 31, 2026, Arterior Solutions Corp has not recorded a provision for income taxes as no taxable income was recognized under U.S. tax law.

The Company follows the guidance under ASC 820, “Fair Value Measurements,” and ASC 825, “Financial Instruments,” which require disclosures about the fair value of financial instruments. Fair value estimates presented in these financial statements are based upon market assumptions and information available to management as of July 31, 2026.

The Company follows ASC 260, “Earnings Per Share,” which governs the calculation, presentation, and disclosure of earnings (loss) per share. Basic earnings per common share is computed by dividing net income by the weighted average number of common shares outstanding during the reporting period. As the Company has no potentially dilutive securities, diluted earnings per share is the same as basic earnings per share.

The Company follows ASC 280, Segment Reporting. The Company’s chief operating decision maker is its President, Treasurer and sole Director, Mira Palic. The Company currently manages its operations as one operating and reportable segment related to interior design, exterior design, and conceptual design-support services. During the quarter ended July 31, 2026, the Company generated its first revenue of $5,140 under a contract with its initial customer. Management reviews the Company’s financial information on a company-wide basis and uses net income or loss as reported in the statement of operations to assess performance and allocate resources. Significant expenses reviewed by management consisted of legal and professional fees of $8,712 for the period. The Company had one customer, revenue of $5,140, and one long-lived asset - Website, net book value of $2,948 as of July 31, 2026.

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NOTE 4 - RELATED PARTY TRANSACTIONS As of April 30, 2026, the outstanding amount due to Mira Palic, the Company's President, Treasurer, Director and shareholder, was $504, consisting of $404 of expenses paid on behalf of the Company and $100 advanced in cash. During the three months ended July 31, 2026, Ms. Palic advanced an additional $7,074 in cash to the Company to support its operations. As of July 31, 2026, the outstanding amount due to related party was $7,578. These advances are non-interest bearing, unsecured, due on demand, and have no fixed terms of repayment. The Company uses office space provided by Mira Palic at no cost. No rent expense was recorded for the period from June 23, 2025 through July 31, 2026.

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NOTE 5 - STOCKHOLDERS’ EQUITY The Company is authorized to issue 100,000,000 shares of common stock with a par value of $0.001 per share. As of July 31, 2026, the Company had 8,800,000 shares of common stock issued and outstanding. The Company had no stock options, warrants, convertible instruments, or other potentially dilutive securities outstanding as of July 31, 2026.

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NOTE 6 - MANAGEMENT’S PLANS AND LIQUIDITY For the period from June 23, 2025 (inception) through July 31, 2026, the Company generated revenues of $5,140 and incurred total expenses of $9,307, resulting in a net loss of $4,167. The Company’s activities during the period consisted primarily of organizational activities, preparation of its business plan, opening a bank account, issuance of common stock to its founders and executive officers, and related start-up activities. As of July 31, 2026, the Company had cash of $9,262, total liabilities of $7,578, and stockholders' equity of $4,633. The Company’s available cash is not sufficient to fully implement its business plan or satisfy anticipated public reporting and operating expenses for the next twelve months. Management plans to seek additional capital through the Company’s planned public offering and to use available funds to develop the Company’s design-support services, including website development, limited marketing activities, administrative infrastructure, and engagement of independent contractors or freelancers as needed. There can be no assurance that the Company will be successful in raising additional capital, generating revenues, or implementing its business plan.

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NOTE 7 - SUBSEQUENT EVENTS On August 3, 2026, the Company requested, pursuant to Rule 461(a) under the Securities Act of 1933, that the effective date of its Registration Statement on Form S-1 (File No. 333-296039) be accelerated. The Registration Statement was declared effective by the Securities and Exchange Commission on August 6, 2026. As of the date these financial statements were available to be issued, no shares had been sold and the Company had received no proceeds under the offering. Management evaluated all other subsequent events through the date these financial statements were available to be issued and concluded that no other subsequent events requiring disclosure occurred after July 31, 2026.