NOTE 7 – SUBSEQUENT EVENTS

In accordance with ASC 855, Subsequent Events, the Company has evaluated subsequent events from April 30, 2026 through the date these financial statements were issued.

On May 7, 2026, the Company received net proceeds of $5,997 from a subscription for 60,150 shares of common stock at a purchase price of $0.10 per share. The gross subscription amount was $6,015, and $18 was deducted as a banking or wire fee.

On May 15, 2026, the Company received a one-time initial franchise cooperation fee of $3,000 from its initial franchisee under the Franchise Cooperation Agreement dated May 5, 2026. The Company has not received any other franchise fees, digital store-management fees, service fees or other customer payments.

Except as disclosed above, the Company is not aware of any subsequent events that require recognition or disclosure in these financial statements.

NOTE 11 — SUBSEQUENT EVENTS

Management has evaluated subsequent events through September 28, 2026, the date these unaudited interim financial statements were issued. Except for the continuing SEC registration statement review process and ordinary-course professional services, management has not identified additional events requiring recognition or disclosure in these unaudited interim financial statements.