Note 7 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events in accordance with Accounting Standards Codification (“ASC”) Topic 855, Subsequent Events. Management reviewed all events and transactions that occurred after the balance sheet date of July 31, 2026, through the date the financial statements were issued. These financial statements were issued on September 17, 2026, and subsequent events were evaluated through that date.

Management Transition

On September 7, 2026, the Company completed a transition of its management and board of directors. Effective at 11:56 p.m. Pacific Time on September 7, 2026, Shao-Hsiang Shih was elected as a director of the Company and, effective at 11:57 p.m. Pacific Time, was appointed Chairman of the Board. Effective at the same time, Jing-Zhou Chen was appointed Chief Executive Officer, President, Chief Financial Officer and Secretary of the Company and designated as the Company’s principal executive officer, principal financial officer and principal accounting officer.

Effective at 11:58 p.m. Pacific Time on September 7, 2026, Ssu-Chuan Lai resigned as a director, Chairperson of the Board, Chief Executive Officer, President, Chief Financial Officer and Secretary of the Company. Dr. Lai’s resignation was not the result of any disagreement with the Company on any matter relating to the Company’s operations, policies or practices.

No compensation is payable to Mr. Shih for his service as a director or Chairman of the Board or to Mr. Chen for his service as an officer unless and until otherwise determined by the Board.

Based on its evaluation, management has determined that the management transition described above is the only material subsequent event requiring disclosure or adjustment through the date the financial statements were issued.