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10-K true 2026-06-30 --06-30 false 333-290569 YAN CHUANG GROUP INC. NV 39-4573433 4711 Yonge St. 10th Floor Toronto ON CA M2N 6K8 (647) 777-7888 Class B Common Stock No No Yes Yes Non-accelerated Filer true true false false false 0 10019730 Cybersecurity Risk Management<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250701__20260630_zGi2NFhb9hIa">For the reporting period, we did <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250701__20260630_zPatUj5Fi7Lg">not identify any cybersecurity threats that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition. Once we begin our operations, we may implement robust cybersecurity measures to protect our data and systems. Our policies may include regular risk assessments, employee training, and incident response plans. The board may oversee our cybersecurity strategy, ensuring appropriate risk mitigation. Technical controls like firewalls and encryption safeguard our information, while continuous monitoring allows prompt incident response. In case of a cybersecurity incident, we may establish procedures for reporting, investigating, and mitigating impacts, with timely disclosure to stakeholders. However, despite our efforts, we cannot eliminate all risks from cybersecurity threats or provide assurances that we have not experienced undetected cybersecurity incidents. For the reporting period, we did <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250701__20260630_zPatUj5Fi7Lg">not identify any cybersecurity threats that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition. false DylanFloyd Accounting & Consulting Newhall, California 6235

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<p id="xdx_803_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zn5i7LYYt6tf" style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0">NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION YAN CHUANG GROUP INC. (“Company”) was incorporated in Nevada on June 4, 2025, under the laws of Nevada. We are a startup that aims to develop financial services technology and provide software development services to our clients through our fintech software applications.

NOTE 2 – GOING CONCERN The financial statements of the Company have been prepared under the assumption that the Company will continue its operations as a going concern. This assumes the continuity of the Company’s operations and liability liquidation in the normal course of business. The Company has not generated any operating revenue to date. The Company incurred operating expenses of $28,767 for the period from June 4, 2025 to June 30, 2025, and $75,448 for the twelve months ended June 30, 2026. This may raise doubts regarding the Company’s ability to continue as a going concern. Unless the Company can raise sufficient capital through its initial public offering to implement its business plan, its current cash position may not be adequate to sustain ongoing operations over the long term. The Company’s ability to continue as a going concern is highly dependent on the success of its fundraising efforts and the execution of its business plan, neither of which can be assured. The assets and liabilities of the financial statements reported in this filing were not adjusted to reflect the Company’s condition should it become unable to continue as a going concern.

28767

75448

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company’s management team is responsible for selecting appropriate accounting policies and their application throughout the accounting cycle. The most important accounting policies tend to center around complicated and subjective judgements in conformity to the general accounting principles accepted in the United States. The management may need to make estimates and predictions, which will affect the amount reported in the financial statements. Basis of Presentation The Company’s financial statements are prepared in accordance with the generally accepted accounting principles in the United States of America, with its financial figures presented in US dollars. The Company has adopted the fiscal year end to be June 30. Estimates Usage In conformity to the US generally accepted accounting principles, the Company’s management is required to make assumptions and estimates in order to reflect the financial condition of the Company, which may affect the reported amount of assets, liabilities at the date of the financial report, as well as the reported amount of revenues and expenses through the financial period. Actual results could differ materially from these amounts. Segment Reporting We operate in a single operating segment and a single reporting segment. Operating segments are defined as components of an enterprise about which separate financial information is regularly evaluated by the chief operating decision maker function (which is fulfilled by our chief executive officer) in deciding how to allocate resources and in assessing performance. Our chief executive officer allocates resources and assesses performance based upon financial information at the level. Since we operate in one operating segment, all required financial segment information is presented in the financial statements. Related Parties The Company identifies and discloses related party transactions in accordance with FASB ASC 850-10. Related parties include the Company’s management, principal owners, affiliates, and any other entity where one party can control or significantly influence the other, potentially affecting the terms of their transactions. Recent Accounting Pronouncements The Company’s management has evaluated all of the recently issued but not yet effective accounting standards that were issued or proposed by the FASB or other standards-setting entities through the filing date of the financial statements within this filing, and has determined that the future adoption of any of the aforementioned pronouncements will not have a material impact on the Company’s financial condition and operational results.

Basis of Presentation The Company’s financial statements are prepared in accordance with the generally accepted accounting principles in the United States of America, with its financial figures presented in US dollars. The Company has adopted the fiscal year end to be June 30.

Estimates Usage In conformity to the US generally accepted accounting principles, the Company’s management is required to make assumptions and estimates in order to reflect the financial condition of the Company, which may affect the reported amount of assets, liabilities at the date of the financial report, as well as the reported amount of revenues and expenses through the financial period. Actual results could differ materially from these amounts.

Segment Reporting We operate in a single operating segment and a single reporting segment. Operating segments are defined as components of an enterprise about which separate financial information is regularly evaluated by the chief operating decision maker function (which is fulfilled by our chief executive officer) in deciding how to allocate resources and in assessing performance. Our chief executive officer allocates resources and assesses performance based upon financial information at the level. Since we operate in one operating segment, all required financial segment information is presented in the financial statements.

Related Parties The Company identifies and discloses related party transactions in accordance with FASB ASC 850-10. Related parties include the Company’s management, principal owners, affiliates, and any other entity where one party can control or significantly influence the other, potentially affecting the terms of their transactions.

Recent Accounting Pronouncements The Company’s management has evaluated all of the recently issued but not yet effective accounting standards that were issued or proposed by the FASB or other standards-setting entities through the filing date of the financial statements within this filing, and has determined that the future adoption of any of the aforementioned pronouncements will not have a material impact on the Company’s financial condition and operational results.

NOTE 4 – STOCKHOLDERS’ EQUITY The Company’s total authorized shares of $0.001 par value class B common shares is 100,000,000. Upon its formation, the Company issued 10,000,000 of class B common shares, for a total of $10,000, which are held by SILVER SAND FINTECH PTE. LTD., which is wholly owned by our sole officer and director, John Ng. As of June 30, 2026, the Company had 10,019,730 shares of Class B common stock issued and outstanding, of which 19,730 shares were issued in connection with the Company's public offering pursuant to its Form S-1 registration statement, declared effective on March 31, 2026.

0.001

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NOTE 5 – RELATED-PARTY TRANSACTIONS For the twelve months ended June 30, 2026, the Company’s sole officer and director, Mr. John Ng, forgave indebtedness of $2,521. This amount represents the total outstanding debt forgiveness balance as of June 30, 2026.

2521

NOTE 6 – COMMITMENTS AND CONTINGENCIES Contractual Agreements As of June 30, 2026, the Company has not signed any contractual agreements with another party. Litigation As of June 30, 2026, the Company was not subject to any legal proceedings. There are no legal proceedings that are pending for the Company, and no legal proceedings were threatened to the best of our knowledge.

NOTE 7 – FOREIGN CURRENCY As a company incorporated in the United States, all of our transactions have been denominated in U.S. dollars, and all financial figures have been reported in U.S. dollars. This may change, however, if the Company decides to operate outside of the United States in the future.

NOTE 8 – SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to September 30, 2026, the date that the financial statements were available to be issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. The Company’s management evaluated the events that occurred after the financial report date of June 30th, 2026 and has determined that there are no subsequent events that are reportable to be disclosed.

NOTE 9 – INCOME TAXES The components of the Company’s provision for federal income tax for the fiscal year ended June 30, 2026 and the year ended June 30, 2025 consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zZ5To5E7Siql" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of income tax provision)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of components of income tax</td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49E_20250701__20260630_zrAyGa9ZrCxc" style="text-align: center"></td><td style="text-align: left"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49A_20250604__20250630_zhoQspolI8Eh" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="text-align: left; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="text-align: left; padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--ComponentsOfIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zN9XzZuy073" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Federal income tax benefit attributable to:</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBz7yr_zmoEfR9crLT5" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Current operations</td><td style="text-align: center; width: 2%"> </td> <td style="width: 1%; text-align: center">$</td><td style="width: 13%; text-align: right">75,448</td><td style="width: 1%; text-align: left"> </td><td style="text-align: center; width: 2%"> </td> <td style="width: 1%; text-align: center">$</td><td style="width: 13%; text-align: right">28,767</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--IncomeTaxComponentsChangeInDeferredTaxAssetsValuationAllowance_maITEBz7yr_z1WEIxFgaHl8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(75,448</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(28,767</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_d0_mtITEBz7yr_zFSdnzLdLVe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net provision for federal income taxes</td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows: <table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zzyStwSFSFyk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Components of deferred tax assets and liabilities)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of components of deferred tax assets</td><td style="text-align: center"> </td> <td colspan="2" id="xdx_495_20260630_zH6Gk4aMMDpg" style="text-align: center"> </td><td style="text-align: left"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49B_20250630_zNiAYyzkRMEi" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="text-align: left; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="text-align: left; padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--ComponentsOfDeferredTaxAssetsAbstract_iB_ziob0Xo9fOs5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax asset attributable to:</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zf3x4PkRCB7i" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Net operating loss carryover</td><td style="text-align: center; width: 2%"> </td> <td style="width: 1%; text-align: center">$</td><td style="width: 13%; text-align: right">15,844</td><td style="width: 1%; text-align: left"> </td><td style="text-align: center; width: 2%"> </td> <td style="width: 1%; text-align: center">$</td><td style="width: 13%; text-align: right">6,041</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zudIZHkAtz22" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,844</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,041</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNet_iI_d0_zvAdOpHIPB96" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $104,215 as of June 30, 2026, for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years. For the fiscal year ended June 30, 2026, taxable income/loss and accrued income taxes by jurisdiction are as follows: <table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zqUs6F7ZwQG7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of income tax jurisdiction)"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: left"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Jurisdiction</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Taxable Income/Loss (USD)</td><td style="text-align: left; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accrued Income Taxes (USD)</td><td style="text-align: left; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">United States</td><td style="text-align: center; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center">$</td><td id="xdx_981_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_di_c20250701__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zIVFTOfWhEKh" style="border-bottom: Black 1pt solid; width: 13%; text-align: right">(75,448</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td><td style="text-align: center; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center">$</td><td id="xdx_988_eus-gaap--AccruedIncomeTaxes_iNI_di0_c20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zycUg1xEfevg" style="border-bottom: Black 1pt solid; width: 13%; text-align: right">–</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td id="xdx_987_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_di_c20250701__20260630_zR4VzPy25oqa" style="border-bottom: Black 2.5pt double; text-align: right">(75,448</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td id="xdx_982_eus-gaap--AccruedIncomeTaxes_iNI_di0_c20260630_zIKYsG1iNPJc" style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Reconciliation of Effective Income Tax Rate <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zCnKIpJ9hKwh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of income tax reconciliation)"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Schedule of income tax reconciliation</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_497_20250701__20260630_zWmweoSdR0p6" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Item</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Amount ($)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Income (Loss) Before Income Taxes</td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBz7yr_zZDUvzPWxFBh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Tax at U.S. federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(15,844</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250701__20260630_zIRbreR1dAJe" style="width: 13%; text-align: right">21.00%</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz7yr_zm7Y5OkosD3l" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Effect of not recognizing deferred tax assets on tax losses</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,844</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20250701__20260630_zBf4ot1ZBOxj" style="border-bottom: Black 1pt solid; text-align: right">(21.00%</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxExpenseBenefit_d0_mtITEBz7yr_zMSbLoecCIn1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Effective income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20250701__20260630_zucFgafnPF2j" style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zZ5To5E7Siql" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of income tax provision)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of components of income tax</td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49E_20250701__20260630_zrAyGa9ZrCxc" style="text-align: center"></td><td style="text-align: left"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49A_20250604__20250630_zhoQspolI8Eh" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="text-align: left; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="text-align: left; padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--ComponentsOfIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zN9XzZuy073" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Federal income tax benefit attributable to:</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBz7yr_zmoEfR9crLT5" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Current operations</td><td style="text-align: center; width: 2%"> </td> <td style="width: 1%; text-align: center">$</td><td style="width: 13%; text-align: right">75,448</td><td style="width: 1%; text-align: left"> </td><td style="text-align: center; width: 2%"> </td> <td style="width: 1%; text-align: center">$</td><td style="width: 13%; text-align: right">28,767</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--IncomeTaxComponentsChangeInDeferredTaxAssetsValuationAllowance_maITEBz7yr_z1WEIxFgaHl8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(75,448</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(28,767</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_d0_mtITEBz7yr_zFSdnzLdLVe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net provision for federal income taxes</td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

75448

28767

-75448 -28767

<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zzyStwSFSFyk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Components of deferred tax assets and liabilities)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of components of deferred tax assets</td><td style="text-align: center"> </td> <td colspan="2" id="xdx_495_20260630_zH6Gk4aMMDpg" style="text-align: center"> </td><td style="text-align: left"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49B_20250630_zNiAYyzkRMEi" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="text-align: left; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2025</td><td style="text-align: left; padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--ComponentsOfDeferredTaxAssetsAbstract_iB_ziob0Xo9fOs5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax asset attributable to:</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zf3x4PkRCB7i" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Net operating loss carryover</td><td style="text-align: center; width: 2%"> </td> <td style="width: 1%; text-align: center">$</td><td style="width: 13%; text-align: right">15,844</td><td style="width: 1%; text-align: left"> </td><td style="text-align: center; width: 2%"> </td> <td style="width: 1%; text-align: center">$</td><td style="width: 13%; text-align: right">6,041</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zudIZHkAtz22" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,844</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,041</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNet_iI_d0_zvAdOpHIPB96" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

15844

6041

15844

6041

104215

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zqUs6F7ZwQG7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of income tax jurisdiction)"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: left"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Jurisdiction</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Taxable Income/Loss (USD)</td><td style="text-align: left; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accrued Income Taxes (USD)</td><td style="text-align: left; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">United States</td><td style="text-align: center; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center">$</td><td id="xdx_981_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_di_c20250701__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zIVFTOfWhEKh" style="border-bottom: Black 1pt solid; width: 13%; text-align: right">(75,448</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td><td style="text-align: center; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center">$</td><td id="xdx_988_eus-gaap--AccruedIncomeTaxes_iNI_di0_c20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zycUg1xEfevg" style="border-bottom: Black 1pt solid; width: 13%; text-align: right">–</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td id="xdx_987_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_di_c20250701__20260630_zR4VzPy25oqa" style="border-bottom: Black 2.5pt double; text-align: right">(75,448</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="text-align: center; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td id="xdx_982_eus-gaap--AccruedIncomeTaxes_iNI_di0_c20260630_zIKYsG1iNPJc" style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

75448

-0

75448

-0

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zCnKIpJ9hKwh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of income tax reconciliation)"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Schedule of income tax reconciliation</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_497_20250701__20260630_zWmweoSdR0p6" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Item</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Amount ($)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Income (Loss) Before Income Taxes</td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBz7yr_zZDUvzPWxFBh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Tax at U.S. federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(15,844</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250701__20260630_zIRbreR1dAJe" style="width: 13%; text-align: right">21.00%</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz7yr_zm7Y5OkosD3l" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Effect of not recognizing deferred tax assets on tax losses</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,844</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20250701__20260630_zBf4ot1ZBOxj" style="border-bottom: Black 1pt solid; text-align: right">(21.00%</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxExpenseBenefit_d0_mtITEBz7yr_zMSbLoecCIn1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Effective income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20250701__20260630_zucFgafnPF2j" style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-15844

0.2100

15844

-0.2100

NOTE 10 – MATERIAL NON-PUBLIC INFORMATION Pursuant to Item 402(x) (Item 11) of Regulation S-K, the Company is required to disclose policies and practices regarding the timing of option awards in relation to the disclosure of material nonpublic information, tabular information on option awards granted to named executive officers within the specified period, and tag such disclosures in XBRL. For the fiscal year ended June 30, 2026, the Company had no relevant events or transactions that require disclosure under this Item. Specifically, no options were granted to named executive officers during the period starting four business days before and ending one business day after the filing of the Company’s Form 10-Q, Form 10-K, or any current report on Form 8-K (other than a Form 8-K used to disclose the grant of a new material option award under Item 5.02(e) of Form 8-K) that discloses material nonpublic information. In addition, the Company had no policies, practices, or actions related to the timing of option awards in connection with the disclosure of material nonpublic information to report. Accordingly, no narrative or tabular disclosures are required under Item 402(x) (Item 11) for the fiscal year ended June 30, 2026, and no XBRL tagging is necessary for such disclosures. For the fiscal year ended June 30, 2026, the Company had no relevant events or transactions that require disclosure under this Item. Specifically, no options were granted to named executive officers during the period starting four business days before and ending one business day after the filing of the Company’s Form 10-Q, Form 10-K, or any current report on Form 8-K (other than a Form 8-K used to disclose the grant of a new material option award under Item 5.02(e) of Form 8-K) that discloses material nonpublic information. In addition, the Company had no policies, practices, or actions related to the timing of option awards in connection with the disclosure of material nonpublic information to report. false

NOTE 11 – EARNINGS (LOSS) PER COMMON SHARE The Company calculates the weighted average number of common shares outstanding using a monthly time-weighting convention. Under this method, shares issued or repurchased during a month are weighted for the portion of the month they were outstanding, and the resulting monthly average is weighted equally across the reporting period. Management has determined that this method does not differ materially from a daily time-weighting calculation. For the fiscal year ended June 30, 2026, the Company had 10,000,000 common shares outstanding at the beginning of the period and issued 19,730 common shares during the year, resulting in 10,019,730 common shares outstanding at the end of the period. The weighted average number of common shares outstanding used in the calculation of basic and diluted loss per share was 10,002,420. The Company reported a net loss of 75,448 for the fiscal year ended June 30, 2026. Basic and diluted loss per share for the period was 0.01. Because the Company had no potentially dilutive securities outstanding during the period, diluted loss per share is the same as basic loss per share.

10000000

19730

10019730

-75448

0.01

false false false false