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10-K true 2026-06-30 --06-30 false 000-56797 READVANTAGE CORP. NV 32-0744491 Giedraiciu St. 39 Vilnius 09302 LT 816 3276170 No No Yes Yes Non-accelerated Filer true true false false false 0 5447400 7157 MS CHAUDHURY AHMED HABIB & CO CHAUDHURY AHMED HABIB Islamabad, Pakistan

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1. Legal status and nature of business 1.1 Readvantage Corp. Readvantage Corp. ("The Company") is a Nevada corporation, incorporated on August 11, 2023. The company is a corporation organized under the laws of the State of Nevada with main business address located at Giedraiciu St. 39 Vilnius 09302 Lithuania.

2. Basis of Preparation of Financial Statements 2.1 Basis of Presentation We have prepared financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”). 2.2 Intangible Assets Intangible assets are subject to amortization and are amortized using the straight-line method over their estimated period of benefit. The recoverability of intangible assets is evaluated periodically by taking into account events or circumstances that may warrant revised estimates of useful lives or that indicate the asset may be impaired. 2.3 Cash and Cash Equivalent For purposes of the statements of cash flows, the Company considers cash in hand and cash at bank along with all highly liquid investments available for current use with an initial maturity of three months or less to be cash equivalents. 2.4 Capital Stock The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. 6,947,400 shares of common stock were issued and outstanding as at June 30, 2026 and 4,927,600 at June 30, 2025. F-8 2.5 Revenue Recognition Revenue is recognized when promised goods or services are transferred to the customer, in an amount that reflects the total consideration we expect to receive in exchange. We apply the FASB's five-step model for revenue recognition: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 12pt; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Identify the customer contract.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 12pt; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Identify contract performance obligations.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 12pt; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Determine the transaction price.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 12pt; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Allocate the transaction price to performance obligations.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 12pt; margin-bottom: 12pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Recognize revenue when performance obligations are fulfilled. </td></tr></table> We provide access to a library of books enhanced with bionic reading technology and generate revenue primarily through an API service that allows developers and businesses to integrate bionic reading technology into their own platforms. We offer this service through two subscription-based tariff plans, described on our website at https://readvantage.tech, each providing a different level of access and functionality. Subscription revenue is recognized over time, generally on a straight-line basis, as the customer receives access to the API throughout the subscription period. Amounts collected but not yet earned as of the end of a reporting period are recorded as deferred revenue and recognized in subsequent periods as the related performance obligations are satisfied. We recognized subscription revenue of $47,763 for the year ended June 30, 2026, representing revenue from our API bionic reading technology subscriptions. 2.6 Earnings Per Share The Company presents basic and diluted earnings per share ("EPS") data for its common stock. The basic EPS is calculated by dividing (a) by (b): a. The income attributable to common shareholders. b. The weighted-average number of common shares outstanding Diluted EPS is determined by adjusting the profit or loss attributable to common stockholders and the weighted average number of common stock outstanding, adjusted for the effects of all dilutive potential common stock. There are no dilutive instruments at reporting date. 2.7 Deferred Revenue Deferred revenue represents billing in excess of revenue earned on contracts and is recognized on a pro-rata basis over the life of the contract. F-9 2.8 Use of estimates 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 as of the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. A change in management's estimates or assumptions could have a material impact on Readvantage Corp.'s financial condition and results of operations during the period in which such changes occur. Actual results could differ from those estimates. Readvantage Corp.'s financial statements reflect all adjustments that management believes are necessary for the fair presentation of its financial condition and results of operations for the periods presented. 2.9 Fair value measurements Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various methods, including market, income and cost approaches. Based on these approaches, the Company often utilizes certain assumptions that market participants would use in pricing the asset or liability, including assumptions about the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market-corroborated, or generally unobservable. The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy ranks the quality and reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value are classified and disclosed within one of the following three levels: - Level 1 observable inputs - unadjusted quoted prices in active markets for identical assets and liabilities; - Level 2 observable inputs - other than quoted prices included in Level 1 that are observable for the asset or liability through corroboration with market data; - Level 3 Unobservable inputs - includes amounts derived from valuation models where one or more significant inputs are unobservable. F-10 2.10 Net Income (Loss) per Common Share The Company computes income (loss) per share in accordance with ASC 260-10-45, Earnings per Share, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic income (loss) per share is computed by dividing net income (loss) available to Common Stockholders 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 income (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted income (loss) per share are equal.

2.1 Basis of Presentation We have prepared financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

2.2 Intangible Assets Intangible assets are subject to amortization and are amortized using the straight-line method over their estimated period of benefit. The recoverability of intangible assets is evaluated periodically by taking into account events or circumstances that may warrant revised estimates of useful lives or that indicate the asset may be impaired.

2.3 Cash and Cash Equivalent For purposes of the statements of cash flows, the Company considers cash in hand and cash at bank along with all highly liquid investments available for current use with an initial maturity of three months or less to be cash equivalents.

2.4 Capital Stock The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. 6,947,400 shares of common stock were issued and outstanding as at June 30, 2026 and 4,927,600 at June 30, 2025. F-8

2.5 Revenue Recognition Revenue is recognized when promised goods or services are transferred to the customer, in an amount that reflects the total consideration we expect to receive in exchange. We apply the FASB's five-step model for revenue recognition: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 12pt; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Identify the customer contract.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 12pt; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Identify contract performance obligations.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 12pt; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Determine the transaction price.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 12pt; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Allocate the transaction price to performance obligations.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 12pt; margin-bottom: 12pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">-</td><td style="text-align: justify">Recognize revenue when performance obligations are fulfilled. </td></tr></table> We provide access to a library of books enhanced with bionic reading technology and generate revenue primarily through an API service that allows developers and businesses to integrate bionic reading technology into their own platforms. We offer this service through two subscription-based tariff plans, described on our website at https://readvantage.tech, each providing a different level of access and functionality. Subscription revenue is recognized over time, generally on a straight-line basis, as the customer receives access to the API throughout the subscription period. Amounts collected but not yet earned as of the end of a reporting period are recorded as deferred revenue and recognized in subsequent periods as the related performance obligations are satisfied. We recognized subscription revenue of $47,763 for the year ended June 30, 2026, representing revenue from our API bionic reading technology subscriptions.

2.6 Earnings Per Share The Company presents basic and diluted earnings per share ("EPS") data for its common stock. The basic EPS is calculated by dividing (a) by (b): a. The income attributable to common shareholders. b. The weighted-average number of common shares outstanding Diluted EPS is determined by adjusting the profit or loss attributable to common stockholders and the weighted average number of common stock outstanding, adjusted for the effects of all dilutive potential common stock. There are no dilutive instruments at reporting date.

2.7 Deferred Revenue Deferred revenue represents billing in excess of revenue earned on contracts and is recognized on a pro-rata basis over the life of the contract. F-9

2.8 Use of estimates 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 as of the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. A change in management's estimates or assumptions could have a material impact on Readvantage Corp.'s financial condition and results of operations during the period in which such changes occur. Actual results could differ from those estimates. Readvantage Corp.'s financial statements reflect all adjustments that management believes are necessary for the fair presentation of its financial condition and results of operations for the periods presented.

2.9 Fair value measurements Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining fair value, the Company uses various methods, including market, income and cost approaches. Based on these approaches, the Company often utilizes certain assumptions that market participants would use in pricing the asset or liability, including assumptions about the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market-corroborated, or generally unobservable. The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy ranks the quality and reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value are classified and disclosed within one of the following three levels: - Level 1 observable inputs - unadjusted quoted prices in active markets for identical assets and liabilities; - Level 2 observable inputs - other than quoted prices included in Level 1 that are observable for the asset or liability through corroboration with market data; - Level 3 Unobservable inputs - includes amounts derived from valuation models where one or more significant inputs are unobservable. F-10

2.10 Net Income (Loss) per Common Share

3. Cash and Cash Equivalents <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 56%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">June 30, 2026</td> <td style="border-bottom: Black 1pt solid; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">June 30, 2025 </td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Cash at bank</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td colspan="3" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-----(USD)-----</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Current accounts</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">11,160</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Savings accounts</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Cash in hand</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">11,160</td></tr> </table>

11160

4. Intangible assets - net <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 56%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">June 30, 2026</td> <td style="border-bottom: Black 1pt solid; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">June 30, 2025 </td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td colspan="3" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-----(USD)-----</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Website Development</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">162,700</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">134,800</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Less: Accumulated amortization</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">(65,404)</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">(34,799)</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">97,296</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">100,001</td></tr> </table> 4.1 Depreciation and amortization Useful life of intangible assets is 5 years. Moreover, amortization on intangible assets has been allocated to depreciation and amortization on face of the statement of profit or loss.

97296

100001

5. Accrued and other liabilities <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 56%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">June 30, 2026</td> <td style="border-bottom: Black 1pt solid; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">June 30, 2025 </td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td colspan="3" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-----(USD)-----</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Accrued liabilities</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">8,800</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Audit fee payable</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">12,000</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">10,000</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">12,000</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">18,800</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> </table> F-11

12000

18800

6. Loan from director <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 56%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">June 30, 2026</td> <td style="border-bottom: Black 1pt solid; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">June 30, 2025</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td colspan="3" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-----(USD)-----</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Loan from director</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">217,878</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">161,990</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">217,878</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">161,990</td></tr> </table> 6.1 As of June 30, 2026 and June 30, 2025, the Company owed $217,878 and $161,990, respectively, to a director of the Company for working capital advances. During the fiscal year ended June 30, 2026, the Company received additional advances of $55,887. The loan is non-interest bearing and may be prepaid without penalty. The loan is repayable over a five-year period. The loan agreement permits repayment in shares of common stock only if mutually agreed by the parties.

217878

161990

7. Contingencies and Commitments There are no contingencies and commitments at June 30, 2026 and 2025.

8. Other Operating Costs <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="text-align: left; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; width: 56%"> </td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: middle; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; width: 20%">For the Year Ended June 30, 2026</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: middle; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; width: 20%">For the Year Ended June 30, 2025</td></tr> <tr> <td style="text-align: left; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">Office rent</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="white-space: nowrap; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">348</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">348</td></tr> <tr> <td style="text-align: left; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">Postage and delivery</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="white-space: nowrap; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">23,900</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</td></tr> <tr> <td style="text-align: left; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">Consulting services</td> <td style="text-align: right; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 21,960 </td> <td style="text-align: right; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> - </td></tr> <tr> <td style="text-align: left; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">License and permits</td> <td style="text-align: right; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 800 </td> <td style="text-align: right; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">846</td></tr> <tr> <td style="text-align: left; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">Legal and professional</td> <td style="text-align: right; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">26,081</td> <td style="text-align: right; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">1,500</td></tr> <tr> <td style="text-align: left; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">Financial planning and analysis</td> <td style="text-align: right; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">20,900</td> <td style="text-align: right; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 8,800</td></tr> <tr> <td style="text-align: left; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">Website related expense</td> <td style="text-align: right; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">8,500</td> <td style="text-align: right; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">4,400</td></tr> <tr> <td style="text-align: left; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">General expense</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">20</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">239</td></tr> <tr> <td style="text-align: left; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; white-space: nowrap; vertical-align: middle; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">102,509 </td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">16,133 </td></tr> </table>

102509

16133

9. Depreciation and Amortization <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="white-space: nowrap; vertical-align: bottom; width: 56%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">For the Year Ended June 30, 2026</td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">For the Year Ended June 30, 2025</td></tr> <tr> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td colspan="4"> </td></tr> <tr> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">Amortization</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">$</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">30,605</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">26,200</td></tr> <tr> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">$</td> <td style="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">30,605 </td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">26,200 </td></tr> </table> F-12

30605

26200

10. Other Expenses <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="white-space: nowrap; vertical-align: bottom; width: 56%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">For the Year Ended June 30, 2026</td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">For the Year Ended June 30, 2025</td></tr> <tr> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td colspan="4"> </td></tr> <tr> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">Auditors' remuneration</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">$</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">21,000</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">19,000</td></tr> <tr> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">$</td> <td style="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">21,000 </td> <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">19,000</td></tr> </table>

21000 19000

11. Related Parties Related parties include the Company’s directors, executive officers, holders of more than 5% of the Company’s common stock, and their immediate family members and affiliated entities. During the year ended June 30, 2026, the Company received advances of $55,887 from its director for working capital purposes. As of June 30, 2026 and June 30, 2025, the Company owed $217,878 and $161,990, respectively, to such director. The advances are non-interest bearing and may be prepaid by the Company without penalty. The loan is repayable over a five-year period. The loan agreement permits repayment in shares of common stock only if mutually agreed by the parties. <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-bottom: Black 1pt solid; width: 34%; padding-right: 5.4pt; padding-left: 5.4pt">Related party</td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Nature of transaction</td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">June 30, 2026</td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">June 30, 2025</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Transactions during the year</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Director's loan</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Loan obtained from director</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">55,887</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$</td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">60,582</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Outstanding payables</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt">Director's loan</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Loan from director</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">217,878</td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">161,990</td></tr> </table> 11.1 As of June 30, 2026 and 2025, the Company owed its director an interest-free loan of $217,878 and $161,990, respectively. F-13

217878 161990

12. Subsequent Events In accordance with ASC 855-10, the Company has evaluated events and transactions occurring after June 30, 2026, the date of the balance sheet, through September 22, 2026, the date these financial statements were issued, for potential recognition or disclosure. Appointment of Directors On July 2, 2026, the Board of Directors of the Company appointed David Gaertner and David Mutina to serve as members of the Company's Board of Directors. Each of Mr. Gaertner and Mr. Mutina will serve until his successor is duly elected and qualified or until his earlier resignation or removal in accordance with the Company's Articles of Incorporation and Bylaws. Mr. Gaertner, age 42, has served as a Business Development Manager for a technology company since 2018. Previously, he held positions in business operations and strategic development. The Board believes that Mr. Gaertner's experience in technology business development and operations qualifies him to serve as a member of the Board. Mr. Mutina, age 44, has served as a Project Manager at Y Soft since 2018. From 2013 to 2018, he held positions related to software implementation and technology operations. The Board believes that Mr. Mutina's experience in project management and technology operations qualifies him to serve as a member of the Board. There are no arrangements or understandings between either Mr. Gaertner or Mr. Mutina and any other person pursuant to which either individual was appointed as a director of the Company. There are no transactions involving either Mr. Gaertner or Mr. Mutina requiring disclosure under Item 404(a) of Regulation S-K. In addition, there are no family relationships between Mr. Gaertner or Mr. Mutina and any of the Company's other officers or directors. At the time of their appointments, neither Mr. Gaertner nor Mr. Mutina was appointed to any committee of the Board of Directors. The Company has not entered into any compensatory arrangement with either Mr. Gaertner or Mr. Mutina in connection with his service as a director. The foregoing description is qualified in its entirety by reference to the Company's Current Report on Form 8-K filed with the Securities and Exchange Commission on July 6, 2026. Cancellation of Shares On September 3, 2026, the Board of Directors of the Company unanimously approved the cancellation and retirement of 1,500,000 restricted common shares held by the Company's officer and 5%+ shareholder, Ilona Andzejevska. The shares were voluntarily surrendered to the Company for no consideration and delivered to the Company's transfer agent for cancellation and retirement. The cancellation and retirement were affected in accordance with applicable Nevada law and the Company's governing documents. F-14 The cancellation did not involve the issuance of any securities or the payment of any consideration by the Company and did not result in a change of control of the Company. Following the cancellation, the Company had 5,447,400 shares of common stock issued and outstanding, as confirmed by the Company's transfer agent. The foregoing description is qualified in its entirety by reference to the Company's Current Report on Form 8-K filed with the Securities and Exchange Commission on September 4, 2026.

1500000

13. General Figures have been rounded off to the nearest $USD.