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P3Y

10-K true 2026-05-31 --05-31 false 000-56832 MYX, Inc. WY 33-4488011 1325 Avenue of the Americas Fl 4 New York NY 10019 (323) 283-5054 Common Stock $0.02 par value No No Yes Yes Non-accelerated Filer true true true false false 8900000 0 <p id="xdx_802_ecyd--CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock_zJFeYB6UnSPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 1C. Cybersecurity The Company is subject to cybersecurity risks that could adversely affect its business, operations, financial condition, and results of operations. These risks include unauthorized access to information systems, data breaches, ransomware attacks, service interruptions, and other cyber incidents that could result in the loss of confidential information or disruption of the Company’s operations. The Company utilizes commercially available cloud-based technologies and third-party service providers to support its operations and maintains basic cybersecurity measures, including access controls, password protection, data backup procedures, and periodic monitoring of its information systems. Due to the Company’s size and limited resources, there can be no assurance that these measures will prevent all cybersecurity incidents. Cybersecurity risk management is overseen by the Company’s management under the supervision of the Board of Directors. Management periodically evaluates cybersecurity risks and implements appropriate measures designed to protect the Company’s information systems and data. As of the date of this Annual Report, the Company has not identified any cybersecurity incidents that have materially affected, or are reasonably likely to materially affect, its business strategy, results of operations, or financial condition. The Company utilizes commercially available cloud-based technologies and third-party service providers to support its operations and maintains basic cybersecurity measures, including access controls, password protection, data backup procedures, and periodic monitoring of its information systems. true true Cybersecurity risk management is overseen by the Company’s management under the supervision of the Board of Directors. Board of Directors true As of the date of this Annual Report, the Company has not identified any cybersecurity incidents that have materially affected, or are reasonably likely to materially affect, its business strategy, results of operations, or financial condition. false 7275 Aloba, Awomolo & Partners Ibadan, Nigeria

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NOTE 1 – ORGANIZATION AND OPERATIONS MYX Inc. (the “Company”) was incorporated in the State of Wyoming on February 25, 2025. The Company operates a web-based platform that provides educational, informational, and business support services. During the fiscal year ended May 31, 2026, the Company continued expanding its platform operations and generated revenue through subscription-based services and analytics-related offerings. The Company’s business strategy is focused on expanding its customer base, enhancing its technology platform, and developing additional products and services that support long-term growth.

NOTE 2- SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES AND PRACTICES The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles. Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. Fiscal Year-End The Company elected May 31 as its fiscal year ending date. Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s). Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were as follows: <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: 3%"> </td> <td style="width: 3%">(i)</td> <td style="text-align: justify; width: 94%">Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">(ii)</td> <td style="text-align: justify; width: 94%">Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.</td></tr> </table> These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. 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 generally accepted accounting principles (“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 cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-top: black 1pt solid; width: 15%">Level 1</td> <td style="border-top: black 1pt solid; width: 1%"> </td> <td style="border-top: black 1pt solid; text-align: justify; width: 84%">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-top: black 1pt solid">Level 2</td> <td style="border-top: black 1pt solid"> </td> <td style="border-top: black 1pt solid; text-align: justify">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: bottom"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-top: black 1pt solid">Level 3</td> <td style="border-top: black 1pt solid"> </td> <td style="border-top: black 1pt solid; text-align: justify">Pricing inputs that are generally observable inputs and not corroborated by market data.</td></tr> </table> Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. 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. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company’s financial assets and liabilities, such as cash and accounts payable approximate their fair values because of the short maturity of these instruments. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. Commitment and Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, which requires the Company to apply a 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: 3%"> </td> <td style="text-align: justify; width: 3%">1.</td> <td style="text-align: justify; width: 94%">Identify the contract with a customer</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">2.</td> <td style="text-align: justify">Identify the performance obligations</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">3.</td> <td style="text-align: justify">Determine the transaction price</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">4.</td> <td style="text-align: justify">Allocate the transaction price to the performance obligations</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">5.</td> <td style="text-align: justify">Recognize revenue when (or as) the performance obligations are satisfied</td></tr> </table> The Company generates revenue primarily from: <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: 3%"> </td> <td style="text-align: justify; width: 3%">·</td> <td style="text-align: justify; width: 94%">subscription-based access to its digital platform, including Enterprise and Pro subscription plans;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">cross-platform marketing services provided to clients; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">data access and analytics services provided under contractual arrangements.</td></tr> </table> Revenue from subscription agreements is recognized over time on a straight-line basis during the subscription term as platform access is provided. Revenue from marketing services is recognized over time as services are performed and delivered to the customer, based on the Company’s proportionate performance toward completion. Revenue from data access and analytics agreements is recognized over time as services are provided over the contractual service period. Amounts invoiced or collected in advance of revenue recognition are recorded as unearned revenue. Amounts earned but not yet collected are recorded as accounts receivable. Prepaid Research Costs Amounts advanced under research and development collaboration agreements are recorded as prepaid research costs until the related services are performed or the Company obtains identifiable rights associated with the underlying research activities. Management evaluates such amounts periodically to determine the appropriate accounting treatment based on the nature of the services received and rights obtained. Deferred Tax Assets and Income Tax Provision The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. 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 effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary. Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary. Tax years that remain subject to examination by major tax jurisdictions The Company discloses tax years that remain subject to examination by major tax jurisdictions pursuant to the ASC Paragraph 740-10-50-15. Earnings per Share Earnings per share (“EPS”) is the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period. Income available to common stockholders shall be computed by deducting both the dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock (whether or not earned) from income from continuing operations (if that amount appears in the income statement) and also from net income. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants. Pursuant to ASC Paragraphs 260-10-45-45-21 through 260-10-45-45-23 Diluted EPS shall be based on the most advantageous conversion rate or exercise price from the standpoint of the security holder. The dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected in diluted EPS by application of the treasury stock method unless the provisions of paragraphs 260-10-45-35 through 45-36 and 260-10-55-8 through 55-11 require that another method be applied. Equivalents of options and warrants include non-vested stock granted to employees, stock purchase contracts, and partially paid stock subscriptions (see paragraph 260–10–55–23). Anti-dilutive contracts, such as purchased put options and purchased call options, shall be excluded from diluted EPS. Under the treasury stock method: a. Exercise of options and warrants shall be assumed at the beginning of the period (or at time of issuance, if later) and common shares shall be assumed to be issued. b. The proceeds from exercise shall be assumed to be used to purchase common stock at the average market price during the period. (See paragraphs 260-10-45-29 and 260-10-55-4 through 55-5.) c. The incremental shares (the difference between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation. There were no contingent shares issuance arrangements, stock options or warrants which were issuable and could have potential dilutive effect to the earnings per share for the period ended May 31, 2025. Cash Flows Reporting The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification. Subsequent Events The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR. Recent Accounting Pronouncements In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation. The amendments in this Update remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations. Finally, the amendments remove paragraph 810-10-15-16. Paragraph 810-10-15-16 states that a development stage entity does not meet the condition in paragraph 810-10-15-14(a) to be a variable interest entity if (1) the entity can demonstrate that the equity invested in the legal entity is sufficient to permit it to finance the activities that it is currently engaged in and (2) the entity’s governing documents and contractual arrangements allow additional equity investments. The amendments in this Update also eliminate an exception provided to development stage entities in Topic 810, Consolidation, for determining whether an entity is a variable interest entity on the basis of the amount of investment equity that is at risk. The amendments to eliminate that exception simplify U.S. GAAP by reducing avoidable complexity in existing accounting literature and improve the relevance of information provided to financial statement users by requiring the application of the same consolidation guidance by all reporting entities. The elimination of the exception may change the consolidation analysis, consolidation decision, and disclosure requirements for a reporting entity that has an interest in an entity in the development stage. The amendments related to the elimination of inception-to-date information and the other remaining disclosure requirements of Topic 915 should be applied retrospectively except for the clarification to Topic 275, which shall be applied prospectively. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15 “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”). In connection with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Management’s evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 450, Contingencies. When management identifies conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. The mitigating effect of management’s plans should be considered only to the extent that (1) it is probable that the plans will be effectively implemented and, if so, (2) it is probable that the plans will mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the footnotes): a. Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans) b. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligation c. Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, and substantial doubt is not alleviated after consideration of management’s plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or available to be issued). Additionally, the entity should disclose information that enables users of the financial statements to understand all of the following: a. Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern b. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations c. Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. The amendments in this Update are effective for the annual period ending after May 31,2025, and for annual periods and interim periods thereafter. Early application is permitted. Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.

Fiscal Year-End The Company elected May 31 as its fiscal year ending date.

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s). Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were as follows: <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: 3%"> </td> <td style="width: 3%">(i)</td> <td style="text-align: justify; width: 94%">Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">(ii)</td> <td style="text-align: justify; width: 94%">Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.</td></tr> </table> These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.

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 generally accepted accounting principles (“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 cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-top: black 1pt solid; width: 15%">Level 1</td> <td style="border-top: black 1pt solid; width: 1%"> </td> <td style="border-top: black 1pt solid; text-align: justify; width: 84%">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-top: black 1pt solid">Level 2</td> <td style="border-top: black 1pt solid"> </td> <td style="border-top: black 1pt solid; text-align: justify">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: bottom"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-top: black 1pt solid">Level 3</td> <td style="border-top: black 1pt solid"> </td> <td style="border-top: black 1pt solid; text-align: justify">Pricing inputs that are generally observable inputs and not corroborated by market data.</td></tr> </table> Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. 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. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company’s financial assets and liabilities, such as cash and accounts payable approximate their fair values because of the short maturity of these instruments. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated.

Commitment and Contingencies The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.

Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, which requires the Company to apply a 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: 3%"> </td> <td style="text-align: justify; width: 3%">1.</td> <td style="text-align: justify; width: 94%">Identify the contract with a customer</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">2.</td> <td style="text-align: justify">Identify the performance obligations</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">3.</td> <td style="text-align: justify">Determine the transaction price</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">4.</td> <td style="text-align: justify">Allocate the transaction price to the performance obligations</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">5.</td> <td style="text-align: justify">Recognize revenue when (or as) the performance obligations are satisfied</td></tr> </table> The Company generates revenue primarily from: <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: 3%"> </td> <td style="text-align: justify; width: 3%">·</td> <td style="text-align: justify; width: 94%">subscription-based access to its digital platform, including Enterprise and Pro subscription plans;</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">cross-platform marketing services provided to clients; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">data access and analytics services provided under contractual arrangements.</td></tr> </table> Revenue from subscription agreements is recognized over time on a straight-line basis during the subscription term as platform access is provided. Revenue from marketing services is recognized over time as services are performed and delivered to the customer, based on the Company’s proportionate performance toward completion. Revenue from data access and analytics agreements is recognized over time as services are provided over the contractual service period. Amounts invoiced or collected in advance of revenue recognition are recorded as unearned revenue. Amounts earned but not yet collected are recorded as accounts receivable.

Prepaid Research Costs Amounts advanced under research and development collaboration agreements are recorded as prepaid research costs until the related services are performed or the Company obtains identifiable rights associated with the underlying research activities. Management evaluates such amounts periodically to determine the appropriate accounting treatment based on the nature of the services received and rights obtained.

Deferred Tax Assets and Income Tax Provision The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. 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 effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary. Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary. Tax years that remain subject to examination by major tax jurisdictions The Company discloses tax years that remain subject to examination by major tax jurisdictions pursuant to the ASC Paragraph 740-10-50-15.

Earnings per Share Earnings per share (“EPS”) is the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period. Income available to common stockholders shall be computed by deducting both the dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock (whether or not earned) from income from continuing operations (if that amount appears in the income statement) and also from net income. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants. Pursuant to ASC Paragraphs 260-10-45-45-21 through 260-10-45-45-23 Diluted EPS shall be based on the most advantageous conversion rate or exercise price from the standpoint of the security holder. The dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected in diluted EPS by application of the treasury stock method unless the provisions of paragraphs 260-10-45-35 through 45-36 and 260-10-55-8 through 55-11 require that another method be applied. Equivalents of options and warrants include non-vested stock granted to employees, stock purchase contracts, and partially paid stock subscriptions (see paragraph 260–10–55–23). Anti-dilutive contracts, such as purchased put options and purchased call options, shall be excluded from diluted EPS. Under the treasury stock method: a. Exercise of options and warrants shall be assumed at the beginning of the period (or at time of issuance, if later) and common shares shall be assumed to be issued. b. The proceeds from exercise shall be assumed to be used to purchase common stock at the average market price during the period. (See paragraphs 260-10-45-29 and 260-10-55-4 through 55-5.) c. The incremental shares (the difference between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation. There were no contingent shares issuance arrangements, stock options or warrants which were issuable and could have potential dilutive effect to the earnings per share for the period ended May 31, 2025.

Cash Flows Reporting The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.

Subsequent Events The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

Recent Accounting Pronouncements In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation. The amendments in this Update remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations. Finally, the amendments remove paragraph 810-10-15-16. Paragraph 810-10-15-16 states that a development stage entity does not meet the condition in paragraph 810-10-15-14(a) to be a variable interest entity if (1) the entity can demonstrate that the equity invested in the legal entity is sufficient to permit it to finance the activities that it is currently engaged in and (2) the entity’s governing documents and contractual arrangements allow additional equity investments. The amendments in this Update also eliminate an exception provided to development stage entities in Topic 810, Consolidation, for determining whether an entity is a variable interest entity on the basis of the amount of investment equity that is at risk. The amendments to eliminate that exception simplify U.S. GAAP by reducing avoidable complexity in existing accounting literature and improve the relevance of information provided to financial statement users by requiring the application of the same consolidation guidance by all reporting entities. The elimination of the exception may change the consolidation analysis, consolidation decision, and disclosure requirements for a reporting entity that has an interest in an entity in the development stage. The amendments related to the elimination of inception-to-date information and the other remaining disclosure requirements of Topic 915 should be applied retrospectively except for the clarification to Topic 275, which shall be applied prospectively. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15 “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”). In connection with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Management’s evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 450, Contingencies. When management identifies conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. The mitigating effect of management’s plans should be considered only to the extent that (1) it is probable that the plans will be effectively implemented and, if so, (2) it is probable that the plans will mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the footnotes): a. Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans) b. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligation c. Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, and substantial doubt is not alleviated after consideration of management’s plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or available to be issued). Additionally, the entity should disclose information that enables users of the financial statements to understand all of the following: a. Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern b. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations c. Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. The amendments in this Update are effective for the annual period ending after May 31,2025, and for annual periods and interim periods thereafter. Early application is permitted. Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

NOTE 3 – GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of May 31, 2026, the Company had an accumulated deficit of $84,455 and limited cash resources. Although the Company generated revenue from subscription-based services and analytics arrangements during the fiscal year and continues to expand its operations, management believes that existing resources may not be sufficient to fund planned operations and growth initiatives over the next twelve months without additional financing. Management intends to continue generating revenue through its subscription-based business model, expand its customer base, and pursue available financing opportunities, including potential proceeds from the Company’s effective securities offering, to support future operations and working capital requirements. The Company’s ability to continue as a going concern is dependent upon its ability to generate profitable operations, obtain additional financing as needed, and successfully execute its business plan. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that these financial statements are issued. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

-84455

NOTE 4 – EQUIPMENT (NET) During the fiscal year ended May 31, 2025, the Company received a non-cash contribution of office equipment from its Chief Executive Officer with a total estimated fair value of $15,200. The contributed assets primarily consist of technology-related equipment, including a laptop computer, desktop workstation, monitors, mobile device, and related peripheral devices. The Company depreciates its equipment using the straight-line method over an estimated useful life of three years. As of May 31, 2026, equipment consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--PropertyPlantAndEquipmentTextBlock_z0dcJ65xBxjf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - EQUIPMENT (NET) - (Details - schedule of equipment)"> <tr style="vertical-align: bottom"> <td>Schedule of equipment</td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20260531_zssKmS2MPZNb" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Description</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_zJNJ7KR2SpDk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Equipment, at cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">15,200</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_z3rhIfgOOpcc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Accumulated depreciation</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">(6,333</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iI_zsMJJkfqv4Zb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Net book value</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">8,867</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense is included in general and administrative expenses in the accompanying statement of operations.

15200

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--PropertyPlantAndEquipmentTextBlock_z0dcJ65xBxjf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - EQUIPMENT (NET) - (Details - schedule of equipment)"> <tr style="vertical-align: bottom"> <td>Schedule of equipment</td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20260531_zssKmS2MPZNb" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Description</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_zJNJ7KR2SpDk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Equipment, at cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">15,200</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_z3rhIfgOOpcc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,333</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iI_zsMJJkfqv4Zb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,867</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

15200

6333

8867

NOTE 5 – INTANGIBLE ASSETS The Company capitalized internal-use software development costs related to the development of its technology platform in accordance with ASC 350-40, Internal-Use Software. The platform was placed into service on July 1, 2025 and is being amortized on a straight-line basis over an estimated useful life of three years. As of May 31, 2026, intangible assets consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zAVQqYAF60Cb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - schedule of intangible assets)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of intangible assets</td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20260531_zY2u5eH3zZP9" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Description</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--CapitalizedComputerSoftwareGross_iI_z7rDjXRWstx4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Capitalized software platform costs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">40,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_zkwp3rNQQWub" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(12,222</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--CapitalizedComputerSoftwareNet_iI_z7X0asDBKoJi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Net carrying value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">27,778</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Amortization expense is included in general and administrative expenses in the accompanying statement of operations.

<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zAVQqYAF60Cb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - schedule of intangible assets)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of intangible assets</td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20260531_zY2u5eH3zZP9" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Description</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--CapitalizedComputerSoftwareGross_iI_z7rDjXRWstx4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Capitalized software platform costs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">40,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_zkwp3rNQQWub" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(12,222</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--CapitalizedComputerSoftwareNet_iI_z7X0asDBKoJi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Net carrying value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">27,778</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

40000

12222

27778

NOTE 6 – ACCOUNTS RECEIVABLE As of May 31, 2026, accounts receivable totaled $39,700 and consisted primarily of amounts due under executed subscription and analytics service agreements. The Company completed its performance obligations under two subscription agreements totaling $2,200 ($1,100 each) and a marketing services agreement with a total contract value of $25,000. Revenue associated with these agreements has been fully recognized in accordance with ASC 606; however, the related receivable balances remained outstanding as of May 31, 2026. Certain additional receivable balances relate to services for which the Company has substantially satisfied its performance obligations and recognized the related revenue, while collection remained outstanding as of the reporting date. Management evaluates the collectibility of accounts receivable on an ongoing basis and believes all outstanding balances are fully collectible. Accordingly, no allowance for doubtful accounts has been recorded as of May 31, 2026.

39700

2200

25000

NOTE 7 – UNEARNED REVENUE As of May 31, 2026, unearned revenue totaled $65,563 and represents amounts received or billed in advance for services that had not yet been provided as of the reporting date. Unearned revenue consisted of $11,271 related to Pro subscriptions, $48,667 related to Enterprise subscriptions, and $5,625 related to data access and analytics services. Revenue will be recognized over the remaining service periods as the Company satisfies its performance obligations in accordance with ASC 606. During the fiscal year ended May 31, 2026, the Company fully recognized the remaining deferred revenue associated with two subscription agreements totaling $2,200 ($1,100 each) and a marketing services agreement with a total contract value of $25,000.

65563

11271

48667

5625

2200

25000

NOTE 8 – REVENUE RECOGNITION The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, when control of promised services is transferred to customers and performance obligations are satisfied. The Company generates revenue from the following sources: Enterprise Subscription Revenue The Company provides enterprise-level access to its platform and related services under subscription agreements. Revenue is recognized ratably over the subscription term as access is provided to customers. Pro Subscription Revenue The Company provides subscription-based access to its platform under Pro subscription plans. Revenue is recognized ratably over the subscription term as customers receive access to the platform and related services. Data Access and Analytics Services Revenue The Company provides access to analytical data and related services under contractual arrangements. Revenue is recognized ratably over the service term as access is provided. Revenue recognized during the fiscal year ended May 31, 2026 consisted of subscription revenue and analytics service revenue recognized as performance obligations were satisfied.

NOTE 9 – RESEARCH COLLABORATION AGREEMENT AND PREPAID RESEARCH COSTS During May 2026, the Company entered into a research collaboration agreement with a university and advanced $30,000 to support research activities related to future technology development and commercialization opportunities. Under the terms of the agreement, the Company is entitled to receive access to research findings, reports, data, analyses, methodologies, know-how, and other project deliverables generated during the course of the research project. The Company has a perpetual worldwide right to use such materials for its internal business, development, operational, and commercial purposes. The agreement further provides the Company with a non-exclusive license, including the right to sublicense, with respect to certain intellectual property, technologies, software, methodologies, and other proprietary developments arising from the research project, subject to applicable intellectual property arrangements and university policies. The Company also retains certain commercialization rights related to research results and a first right to negotiate commercial licensing arrangements for certain future intellectual property developed under the project. As of May 31, 2026, the Company recorded the $30,000 advance as prepaid research costs within non-current assets.

30000

NOTE 10 – RELATED PARTIES As of May 31, 2026, the Company owed $3,109 to its Chief Executive Officer under a short-term, non-interest-bearing loan arrangement. The loan is unsecured and payable on demand. There were no additional related-party transactions during the fiscal year ended May 31, 2026.

3109

NOTE 11 – SEGMENT INFORMATION The Company operates as a single operating segment. Management reviews financial information on a consolidated basis and therefore the Company has one reportable segment. The Company's Chief Executive Officer serves as the chief operating decision maker ( “CODM”). The CODM assesses the Company's performance and makes resource allocation decisions based primarily on consolidated net income (loss), revenues, operating expenses, and available cash and liquidity. The measure of segment profit or loss reviewed by the CODM is consolidated net income (loss), as reported in the Company's statement of operations. For the year ended May 31, 2026, segment revenues were $38,104 and segment net income was $14,628. The significant segment expenses regularly reviewed by the CODM and included in the measure of segment profit or loss consist primarily of general and administrative expenses. General and administrative expenses were $23,476 for the year ended May 31, 2026. Other segment items were not material. The Company's segment assets are the same as its consolidated assets reported in the balance sheet. As of May 31, 2026, total assets were $140,845.

NOTE 12 – INCOME TAXES The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. Deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and for net operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply when the temporary differences are expected to be recovered or settled. A valuation allowance is established when it is more likely than not that all or a portion of a deferred tax asset will not be realized. For the year ended May 31, 2026, the Company had income before income taxes of $14,628, all of which was attributable to domestic operations. The Company recorded no federal, state, or foreign income tax expense for the year ended May 31, 2026. The reconciliation of the U.S. federal statutory income tax rate to the Company's effective income tax rate for the year ended May 31, 2026 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z4k282AzSvya" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconcile tax expense)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Reconciliation of income tax provision </td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Rate</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-size: 10pt; text-align: left">U.S. federal income tax at statutory rate</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right">3,072</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 13%; font-size: 10pt; text-align: right">21.0%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">Change in valuation allowance</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3,072</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(21.0</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">Income tax provision</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">–</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold"> </td> <td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">0.0%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> The Company has net operating loss carryforwards available to offset future taxable income. As of May 31, 2026, the Company has provided a full valuation allowance against its net deferred tax assets because management has determined that it is more likely than not that such deferred tax assets will not be realized. Income taxes paid, net of refunds received, for the year ended May 31, 2026 were as follows: <table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zpTFZAChwBJf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Components of income tax)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Components of income tax expense</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td id="xdx_497_20250601__20260531_zobJ3WvPaGQi" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Amount</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CurrentFederalTaxExpenseBenefit_d0_zlszCYHGYwv4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; font-size: 10pt">Federal</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right">–</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_z7qOo9oJhseg" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">State and local</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CurrentForeignTaxExpenseBenefit_d0_zrQthjPM86l2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; font-size: 10pt">Foreign</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxesPaidNet_d0_zlbDKA5KSVo1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">Total income taxes paid</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">–</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> The Company recognizes the financial statement effects of uncertain tax positions when it is more likely than not that the position will be sustained upon examination based on the technical merits of the position. As of May 31, 2026, the Company had no material unrecognized tax benefits.

<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z4k282AzSvya" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconcile tax expense)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Reconciliation of income tax provision </td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Rate</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-size: 10pt; text-align: left">U.S. federal income tax at statutory rate</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right">3,072</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 13%; font-size: 10pt; text-align: right">21.0%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">Change in valuation allowance</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3,072</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(21.0</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">Income tax provision</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">–</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold"> </td> <td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">0.0%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table>

3072

0.21

3072

0.21

<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zpTFZAChwBJf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Components of income tax)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Components of income tax expense</td><td style="font-size: 10pt; font-weight: bold"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: left"> </td><td id="xdx_497_20250601__20260531_zobJ3WvPaGQi" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Amount</td><td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CurrentFederalTaxExpenseBenefit_d0_zlszCYHGYwv4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; font-size: 10pt">Federal</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right">–</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_z7qOo9oJhseg" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">State and local</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">–</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CurrentForeignTaxExpenseBenefit_d0_zrQthjPM86l2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; font-size: 10pt">Foreign</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxesPaidNet_d0_zlbDKA5KSVo1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">Total income taxes paid</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">–</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table>

NOTE 13 – SUBSEQUENT EVENTS Subsequent to May 31, 2026, the Company sold 3,900,000 shares of its common stock at an offering price of $0.02 per share pursuant to its effective Registration Statement on Form S-1, resulting in gross proceeds of $78,000. Following these sales, the Company had 8,900,000 shares of common stock issued and outstanding. The Company evaluated subsequent events through August 31, 2026, and determined that, except for the share issuances described above, there were no subsequent events requiring adjustment to or additional disclosure in the financial statements.

false false false false The Company has not adopted formal insider trading policies or procedures governing transactions in its securities by directors, officers, or employees. The Company has not adopted such policies due to its early stage of operations, limited number of security holders, and the absence of an active trading market for its common stock. false The Company does not currently maintain a policy or practice regarding the timing of option awards in relation to the disclosure of material nonpublic information. The Board did not take material nonpublic information into account in timing any option awards, and the Company did not time the disclosure of material nonpublic information for the purpose of affecting executive compensation. false