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NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION Dravica Corporation (referred as the “Company”, “we”, “our”) was incorporated in the State of Nevada on September 29, 2025. The Company is a technology company focused on developing digital solutions designed to improve the accuracy and reliability of online communications. The Company’s objective is to provide tools designed to help businesses maintain accurate data, ensure that communications reach the intended recipients, and reduce errors and disruptions in email communication. The Company completed development of its EmailGuard service during April 2026. The service became publicly available through the Company’s website on May 1, 2026.

NOTE 2 – GOING CONCERN The accompanying unaudited financial statements have been prepared assuming 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 for the twelve-month period following the date of these financial statements. The Company has incurred significant operating losses since inception. The Company’s unaudited financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As reflected in the unaudited financial statements, the Company had an accumulated deficit of $40,659 as of July 31, 2026, a net loss of $23,691 for the nine months ended July 31, 2026. Because the Company does not expect that existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about the Company’s ability to continue as a going concern. Therefore, the Company is attempting to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations. Management intends to raise additional funds by way of a public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public offering. The unaudited financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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NOTE 3 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) applicable to interim financial statements. These financial statements should be read in conjunction with the audited financial statements of the Company for the period from September 29, 2025 (Inception) through October 31, 2025, and the related notes. The statements of operations for the nine months ended July 31, 2026, are not necessarily indicative of the results to be expected for the year ending October 31, 2026, or for any other future annual or interim period. The Company’s year-end is October 31. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. As of July 31, 2026, the Company had no cash equivalents. Prepaid Expenses The Company’s prepaid expenses as of July 31, 2026, consisted primarily of payments made for server lease services. Software and Website Development Costs The Company capitalizes the software and website development costs of internal use software in accordance with of ASC 350-40, “Intangibles-Goodwill and Other-Internal Use Software”. Capitalized costs are amortized over their estimated useful lives, generally on a straight-line basis. Intangible assets with indefinite lives are tested for impairment at least annually and when events or changes in circumstances indicate that, more-likely-than-not, the asset is impaired. Significant judgment is required in estimating fair values and performing indefinite-lived intangible asset impairment tests. Related Parties The Company follows ASC 850, “Related Party Disclosures”, for the identification of related parties and disclosure of related party transactions. Revenue Recognition The Company will recognize revenue in accordance with ASC 606, "Revenue from Contracts with Customer". The Company will apply the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: Step 1: Identify the contract with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation The Company recognizes revenue over the applicable subscription period as it satisfies its performance obligation by providing customers with access to and use of the EmailGuard service in accordance with the terms of the contract. The Company generates revenue primarily through subscription fees for access to EmailGuard, with potential for enterprise licensing agreements and additional revenue from extended API usage or premium features. EmailGuard is available under a licensing model with three options: a one-month license, a one-year license, and a five-year license. Licenses include full API access, allowing integration with CRM systems, internal databases, and other applications that require reliable email verification. Advances received from customers prior to the satisfaction of the related performance obligations are recorded as deferred revenue. Such amounts are recognized as revenue ratably over the applicable subscription period as the Company satisfies its performance obligation to provide access to the EmailGuard service. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with the Financial Accounting Standards Board (“FASB”) ASC 260, “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of July 31, 2026, and October 31, 2025, there were no potentially dilutive debt or equity instruments issued or outstanding. Recent Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances the transparency of income tax disclosures. The amendments require expanded information within the rate reconciliation, including both dollar amounts and percentage effects, and require disaggregation of income taxes paid by federal, state, and foreign jurisdictions. The ASU also requires additional detail regarding deferred tax assets and liabilities and valuation allowances. Adoption did not affect the Company’s financial position or results of operations, but it resulted in expanded income tax disclosures in the accompanying financial statements. 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 accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) applicable to interim financial statements. These financial statements should be read in conjunction with the audited financial statements of the Company for the period from September 29, 2025 (Inception) through October 31, 2025, and the related notes. The statements of operations for the nine months ended July 31, 2026, are not necessarily indicative of the results to be expected for the year ending October 31, 2026, or for any other future annual or interim period. The Company’s year-end is October 31.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. As of July 31, 2026, the Company had no cash equivalents.

Prepaid Expenses The Company’s prepaid expenses as of July 31, 2026, consisted primarily of payments made for server lease services. Software and Website Development Costs The Company capitalizes the software and website development costs of internal use software in accordance with of ASC 350-40, “Intangibles-Goodwill and Other-Internal Use Software”. Capitalized costs are amortized over their estimated useful lives, generally on a straight-line basis. Intangible assets with indefinite lives are tested for impairment at least annually and when events or changes in circumstances indicate that, more-likely-than-not, the asset is impaired. Significant judgment is required in estimating fair values and performing indefinite-lived intangible asset impairment tests. Related Parties The Company follows ASC 850, “Related Party Disclosures”, for the identification of related parties and disclosure of related party transactions.

Revenue Recognition The Company will recognize revenue in accordance with ASC 606, "Revenue from Contracts with Customer". The Company will apply the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: Step 1: Identify the contract with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation The Company recognizes revenue over the applicable subscription period as it satisfies its performance obligation by providing customers with access to and use of the EmailGuard service in accordance with the terms of the contract. The Company generates revenue primarily through subscription fees for access to EmailGuard, with potential for enterprise licensing agreements and additional revenue from extended API usage or premium features. EmailGuard is available under a licensing model with three options: a one-month license, a one-year license, and a five-year license. Licenses include full API access, allowing integration with CRM systems, internal databases, and other applications that require reliable email verification. Advances received from customers prior to the satisfaction of the related performance obligations are recorded as deferred revenue. Such amounts are recognized as revenue ratably over the applicable subscription period as the Company satisfies its performance obligation to provide access to the EmailGuard service.

Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with the Financial Accounting Standards Board (“FASB”) ASC 260, “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of July 31, 2026, and October 31, 2025, there were no potentially dilutive debt or equity instruments issued or outstanding.

Recent Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances the transparency of income tax disclosures. The amendments require expanded information within the rate reconciliation, including both dollar amounts and percentage effects, and require disaggregation of income taxes paid by federal, state, and foreign jurisdictions. The ASU also requires additional detail regarding deferred tax assets and liabilities and valuation allowances. Adoption did not affect the Company’s financial position or results of operations, but it resulted in expanded income tax disclosures in the accompanying financial statements. 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 4 – LINE OF CREDIT FROM RELATED PARTIES As of July 31, 2026, the Company owed $5,364 to the Company’s president for the Company’s working capital purposes. This line of credit is for up to $90,000, unsecured, interest-free, with no fixed payment term, for working capital purposes. The amount is due no later than September 29, 2030. As of July 31, 2026, the Company owed $18,951 to the Company’s director for the Company’s working capital purposes. This line of credit is for up to $90,000, unsecured, interest-free, with no fixed payment term, for working capital purposes. The amount is due no later than February 1, 2030.

5364

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Note 5 – SOFTWARE AND WEBSITE DEVELOPMENT COSTS The Company's intangible assets consist of software and website development costs. On October 30, 2025, and December 23, 2025, the Company capitalized the website development costs in the amount of $4,800 and $26,700, respectively. On July 30, 2026, the Company capitalized the website development costs in the amount of $25,000. These capitalized costs will be amortized on a straight-line basis over their estimated useful life of three years once the asset is placed in service. During the three and nine months ended July 31, 2026, the Company recorded amortization expense of $2,625 and $6,379, respectively. On April 20, 2026, the Company capitalized the software development costs in the amount of $30,150. These capitalized costs will be amortized on a straight-line basis over their estimated useful life of three years once the asset is placed in service. During the three and nine months ended July 31, 2026, the Company recorded amortization expense of $2,513 and $2,820, respectively. The Company had the following intangible assets as of July 31, 2026, and October 31, 2025: <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_z6FjxvpuXEa4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SOFTWARE AND WEBSITE DEVELOPMENT COSTS (Details)"> <tr style="vertical-align: bottom"> <td id="xdx_8BB_z6ZEWWaVE8Pg" style="display: none; font-size: 11pt">Scheduled of intangible assets</td><td style="font: 11pt Times New Roman,serif"> </td> <td colspan="2" id="xdx_49D_20260731_zeWadziQGCZ" style="font: 11pt Times New Roman,serif; text-align: center"> </td><td style="font: 11pt Times New Roman,serif"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td colspan="2" id="xdx_49A_20251031_zPZRHqxmfJea" style="font: 11pt Times New Roman,serif; text-align: center"> </td><td style="font: 11pt Times New Roman,serif"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 11pt Times New Roman,serif"> </td><td style="font: bold 9pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman,serif; text-align: center">July 31, 2026</td><td style="font: bold 9pt Times New Roman,serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman,serif; text-align: center">October 31, 2025</td><td style="font: bold 9pt Times New Roman,serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--CapitalizedComputerSoftwareGross_iI_pp0d_maCCSNzlSp_z2FydCjcEK23" style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font: 11pt Times New Roman,serif; width: 72%; text-align: left">Software Development Cost</td><td style="font: 11pt Times New Roman,serif; width: 2%"> </td> <td style="font: 11pt Times New Roman,serif; width: 1%; text-align: left">$</td><td style="font: 11pt Times New Roman,serif; width: 10%; text-align: right">30,150</td><td style="font: 11pt Times New Roman,serif; width: 1%; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; width: 2%"> </td> <td style="font: 11pt Times New Roman,serif; width: 1%; text-align: left">$</td><td style="font: 11pt Times New Roman,serif; width: 10%; text-align: right">—</td><td style="font: 11pt Times New Roman,serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_pp0d_di_msCCSNzlSp_zJkV0JdgTmPb" style="vertical-align: bottom; background-color: White"> <td style="font: 11pt Times New Roman,serif; text-align: justify; padding-bottom: 1pt; text-indent: 0.25in">Accumulated amortization</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">(2,820</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">—</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CapitalizedComputerSoftwareNet_iTI_pp0d_mtCCSNzlSp_maFLIANzW7X_zNzvOkXRvsn" style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font: 11pt Times New Roman,serif; text-align: justify; padding-bottom: 1pt">Software Development Cost, Net</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">27,330</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">—</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 11pt Times New Roman,serif; text-align: justify"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right"> </td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right"> </td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--WebsiteDevelopmentCost_iI_pp0d_maWDCNzLlQ_zuygfwSJ3Ycj" style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font: 11pt Times New Roman,serif; text-align: justify">Website Development Cost</td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right">56,500</td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right">4,800</td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--WebsiteDevelopmentCostSoftwareAccumulatedAmortization_iNI_pp0d_di_msWDCNzLlQ_zlJHmX3ZILAf" style="vertical-align: bottom; background-color: White"> <td style="font: 11pt Times New Roman,serif; text-align: justify; padding-bottom: 1pt; text-indent: 0.25in">Accumulated amortization</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">(6,379</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">—</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--WebsiteDevelopmentCostNet_iTI_pp0d_mtWDCNzLlQ_maFLIANzW7X_zkF8mmfg8MG1" style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font: 11pt Times New Roman,serif; text-align: justify; padding-bottom: 1pt">Website Development Cost, Net</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">50,121</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">4,800</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 11pt Times New Roman,serif; text-align: justify"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right"> </td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right"> </td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0d_mtFLIANzW7X_zcPwJlhTi8n6" style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font: bold 11pt Times New Roman,serif; text-align: justify; padding-bottom: 2.5pt">Total Intangible Assets</td><td style="font: bold 11pt Times New Roman,serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 11pt Times New Roman,serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 11pt Times New Roman,serif; text-align: right">77,451</td><td style="font: bold 11pt Times New Roman,serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: bold 11pt Times New Roman,serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 11pt Times New Roman,serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 11pt Times New Roman,serif; text-align: right">4,800</td><td style="font: bold 11pt Times New Roman,serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company expects to recognize amortization expense of $7,221 for the remainder of the fiscal year ending October 31, 2026, amortization expense of $28,883 for the fiscal year ending October 31, 2027, amortization expense of $28,883 for the fiscal year ending October 31, 2028, and amortization expense of $12,464 for the fiscal year ending October 31, 2029. 4800 26700

25000

2625

6379

30150

2513

2820

<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_z6FjxvpuXEa4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SOFTWARE AND WEBSITE DEVELOPMENT COSTS (Details)"> <tr style="vertical-align: bottom"> <td id="xdx_8BB_z6ZEWWaVE8Pg" style="display: none; font-size: 11pt">Scheduled of intangible assets</td><td style="font: 11pt Times New Roman,serif"> </td> <td colspan="2" id="xdx_49D_20260731_zeWadziQGCZ" style="font: 11pt Times New Roman,serif; text-align: center"> </td><td style="font: 11pt Times New Roman,serif"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td colspan="2" id="xdx_49A_20251031_zPZRHqxmfJea" style="font: 11pt Times New Roman,serif; text-align: center"> </td><td style="font: 11pt Times New Roman,serif"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 11pt Times New Roman,serif"> </td><td style="font: bold 9pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman,serif; text-align: center">July 31, 2026</td><td style="font: bold 9pt Times New Roman,serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman,serif; text-align: center">October 31, 2025</td><td style="font: bold 9pt Times New Roman,serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--CapitalizedComputerSoftwareGross_iI_pp0d_maCCSNzlSp_z2FydCjcEK23" style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font: 11pt Times New Roman,serif; width: 72%; text-align: left">Software Development Cost</td><td style="font: 11pt Times New Roman,serif; width: 2%"> </td> <td style="font: 11pt Times New Roman,serif; width: 1%; text-align: left">$</td><td style="font: 11pt Times New Roman,serif; width: 10%; text-align: right">30,150</td><td style="font: 11pt Times New Roman,serif; width: 1%; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; width: 2%"> </td> <td style="font: 11pt Times New Roman,serif; width: 1%; text-align: left">$</td><td style="font: 11pt Times New Roman,serif; width: 10%; text-align: right">—</td><td style="font: 11pt Times New Roman,serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_pp0d_di_msCCSNzlSp_zJkV0JdgTmPb" style="vertical-align: bottom; background-color: White"> <td style="font: 11pt Times New Roman,serif; text-align: justify; padding-bottom: 1pt; text-indent: 0.25in">Accumulated amortization</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">(2,820</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">—</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CapitalizedComputerSoftwareNet_iTI_pp0d_mtCCSNzlSp_maFLIANzW7X_zNzvOkXRvsn" style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font: 11pt Times New Roman,serif; text-align: justify; padding-bottom: 1pt">Software Development Cost, Net</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">27,330</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">—</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 11pt Times New Roman,serif; text-align: justify"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right"> </td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right"> </td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--WebsiteDevelopmentCost_iI_pp0d_maWDCNzLlQ_zuygfwSJ3Ycj" style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font: 11pt Times New Roman,serif; text-align: justify">Website Development Cost</td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right">56,500</td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right">4,800</td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--WebsiteDevelopmentCostSoftwareAccumulatedAmortization_iNI_pp0d_di_msWDCNzLlQ_zlJHmX3ZILAf" style="vertical-align: bottom; background-color: White"> <td style="font: 11pt Times New Roman,serif; text-align: justify; padding-bottom: 1pt; text-indent: 0.25in">Accumulated amortization</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">(6,379</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">—</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--WebsiteDevelopmentCostNet_iTI_pp0d_mtWDCNzLlQ_maFLIANzW7X_zkF8mmfg8MG1" style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font: 11pt Times New Roman,serif; text-align: justify; padding-bottom: 1pt">Website Development Cost, Net</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">50,121</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 11pt Times New Roman,serif; text-align: right">4,800</td><td style="font: 11pt Times New Roman,serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 11pt Times New Roman,serif; text-align: justify"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right"> </td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif"> </td> <td style="font: 11pt Times New Roman,serif; text-align: left"> </td><td style="font: 11pt Times New Roman,serif; text-align: right"> </td><td style="font: 11pt Times New Roman,serif; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0d_mtFLIANzW7X_zcPwJlhTi8n6" style="vertical-align: bottom; background-color: rgb(230,239,255)"> <td style="font: bold 11pt Times New Roman,serif; text-align: justify; padding-bottom: 2.5pt">Total Intangible Assets</td><td style="font: bold 11pt Times New Roman,serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 11pt Times New Roman,serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 11pt Times New Roman,serif; text-align: right">77,451</td><td style="font: bold 11pt Times New Roman,serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: bold 11pt Times New Roman,serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: bold 11pt Times New Roman,serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 11pt Times New Roman,serif; text-align: right">4,800</td><td style="font: bold 11pt Times New Roman,serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

30150

2820

27330

56500 4800 6379 50121 4800

77451

4800

7221

28883

12464

Note 6 – STOCKHOLDERS’ DEFICIT The Company has 75,000,000, $0.001 par value shares of common stock authorized. On October 28, 2025, the Company issued 2,000,000 shares of common stock to the Company’s president for consideration of $8,000 at $0.004 per share. In July 2026 the Company issued 326,000 shares of common stock for cash proceeds of $9,780 at $0.03 per share. There were 2,326,000 and 2,000,000 shares of common stock issued and outstanding as of July 31, 2026, and October 31, 2025, respectively.

75000000

0.001

2000000

8000

0.004

326000

9780

0.03

2326000

2000000

Note 7 – COMMITMENTS AND CONTINGENCIES Contractual Commitments The Company has entered into no contractual commitments as of July 31, 2026. Litigation The Company was not subject to any legal proceedings during the period from September 29, 2025 (inception) to July 31, 2026, and no legal proceedings are currently pending or threatened to the best of our knowledge.

Note 8 – SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to July 31, 2026, through September 9, 2026, the date these unaudited financial statements were issued, and has determined that it has the following material subsequent events to disclose in these financial statements, other than those noted below. Subsequent to July 31, 2026, the Company issued 831,000 shares of common stocks for cash proceeds of $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0d_c20260801__20260909__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z5FaG4XHXaGj" title="Proceeds from issuance of common stock">24,930 at $0.03 per share.

831000

24930

0.03

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