Summary of Significant Accounting Policies	6 Months Ended
Aug. 31, 2026
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 3 – Summary of Significant Accounting Policies Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company has adopted a February 28 fiscal year-end. Amounts are presented in U.S. dollars and rounded to the nearest dollar. 9 Fair Value of Financial Instruments The Company’s financial instruments consist of cash, accounts payable, and advances payable to our President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and Director, Edgar Ulises Rodriguez Velazquez. ASC 820, “Fair Value Measurement,” establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value based on the extent to which they are observable in the market. These tiers include: Level 1: observable inputs such as quoted prices in active markets; Level 2: inputs other than quoted prices in active markets that are either directly or indirectly observable; Level 3: unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying values of cash, accounts payable and the loan from the Company’s director approximate their fair values due to the short-term nature of these instruments. The loan is non-interest-bearing, has no fixed maturity date and is classified as a current liability. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent that the funds are not being held for investment purposes. As of August 31, 2026 and February 28, 2026, our cash balance was $3,621 and $3,884, respectively. The Company reported deferred revenue of $16,903 and $28,427, respectively, as of August 31, 2026 and February 28, 2026. Accounts receivable was $0 as of August 31, 2026 and February 28, 2026. Intangible Assets The Company recognizes and discloses certain intangible assets in its financial statements, in accordance with ASC Subtopic 350-40, Internal-Use Software-Computer Software Developed or Obtained for Internal Use, and ASC Subtopic 360-10. ASC 350-40-15-2A describes internal-use software as having both of the following characteristics: a. The software is acquired, internally developed, or modified solely to meet the entity’s internal needs. b. During the software’s development or modification, no substantive plan exists or is being developed to market the software externally. 10 ASC Subtopic 350-40 requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life. Costs to renew or extend the term of an intangible asset are expensed as incurred. As of August 31, 2026, we recognized capitalized costs of $121,390. These costs are amortized over 5 years on a straight-line basis. Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to FASB Accounting Standards Codification (“ASC”) 260, “Earnings Per Share”. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding for the periods presented. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification No. 606, "Revenue from Contracts with Customers" ("ASC-606"). ASC 606 directs entities to recognize revenue when the promised goods or services are transferred to the customer. The amount of revenue recognized should equal the total consideration an entity expects to receive in return for the goods or services. The Financial Accounting Standards Board (FASB) created a five-step approach that entities should apply when determining the amount and timing of revenue recognition: Step 1: Identify the contract with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. 11 The Company provides access to its hosted API through subscription plans with a specified limit on the number of API requests. Customers can select a suitable pricing plan directly on our website and initiate contact with the Company. Under the Company’s policy, payment is required upon issuance of an invoice. Upon receipt of payment, the API key is delivered via email, typically on the same business day. API access is granted in the form of a unique, non-transferable key, which may not be shared, assigned, or transferred to third parties. In select cases, the Company may provide access prior to payment in accordance with agreed-upon payment terms specified in an executed contract. The Company’s performance obligation under its subscription arrangements is to stand ready to provide access to its hosted API throughout the subscription period, subject to the applicable request limit. Revenue is recognized ratably over the specified period of time during which the customer is granted access to the software, beginning upon key activation. Deferred Revenue: Payments received prior to the provision of services are recorded as deferred revenue and recognized as revenue over time as the performance obligation is satisfied. Accounts Receivable: Amounts due for services provided prior to the receipt of payment are recognized as accounts receivable. During the six months ended August 31, 2026 the Company recorded revenue of $54,694 and reported deferred revenue of $16,903. Accounts receivable was $0 as of August 31, 2026. During the six months ended August 31, 2025 the Company recorded revenue of $9,581 and reported deferred revenue of $14,819. Accounts receivable was $0 as of August 31, 2025. Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, “Foreign Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations. 12 Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods presented. Income Taxes The Company accounts for income taxes under the asset and liability method, whereby deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities using the enacted tax rates in effect for the year in which the differences are expected to affect taxable income. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. Segment Reporting The Company operates as a single operating and reportable segment, providing monthly subscription service packages. Our Chief Executive Officer is our Chief Operating Decision Maker (“CODM”) who evaluates and makes operating decisions about allocation resources considering our single geographical area and on a consolidated basis. Accordingly, the CODM considers revenue and operating expenses of our single operating segment as reported on the statement of operations and considers our current and total assets as recorded on the balance sheet. There are no additional expense or asset information that are supplemental to those disclosed on these financial statements that are regularly provided to the CODM. Recent Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (as clarified by ASU 2025-01), which requires additional disclosure of specific expense categories, including employee compensation, depreciation and amortization. It is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. The ASU affects disclosures only. In September 2025, the FASB issued ASU 2025-06, Targeted Improvements to the Accounting for Internal-Use Software, effective for fiscal years beginning after December 15, 2027. The Company is evaluating its impact on capitalized software development costs. Management has determined that no other recently adopted or issued accounting standards had or will have a material impact on the Company’s financial statements.

Summary of Significant Accounting Policies

6 Months Ended

Aug. 31, 2026

Summary of Significant Accounting Policies

Note 3 – Summary of Significant Accounting Policies

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company has adopted a February 28 fiscal year-end. Amounts are presented in U.S. dollars and rounded to the nearest dollar.

Fair Value of Financial Instruments

The Company’s financial instruments consist of cash, accounts payable, and advances payable to our President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and Director, Edgar Ulises Rodriguez Velazquez.

ASC 820, “Fair Value Measurement,” establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value based on the extent to which they are observable in the market. These tiers include:

Level 1: observable inputs such as quoted prices in active markets;

Level 2: inputs other than quoted prices in active markets that are either directly or indirectly observable;

Level 3: unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

The carrying values of cash, accounts payable and the loan from the Company’s director approximate their fair values due to the short-term nature of these instruments. The loan is non-interest-bearing, has no fixed maturity date and is classified as a current liability.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent that the funds are not being held for investment purposes.

As of August 31, 2026 and February 28, 2026, our cash balance was $3,621 and $3,884, respectively. The Company reported deferred revenue of $16,903 and $28,427, respectively, as of August 31, 2026 and February 28, 2026. Accounts receivable was $0 as of August 31, 2026 and February 28, 2026.

Intangible Assets

The Company recognizes and discloses certain intangible assets in its financial statements, in accordance with ASC Subtopic 350-40, Internal-Use Software-Computer Software Developed or Obtained for Internal Use, and ASC Subtopic 360-10. ASC 350-40-15-2A describes internal-use software as having both of the following characteristics:

a. The software is acquired, internally developed, or modified solely to meet the entity’s internal needs.

b. During the software’s development or modification, no substantive plan exists or is being developed to market the software externally.

ASC Subtopic 350-40 requires assets to be recorded at the cost to develop the asset and requires an intangible asset to be amortized over its useful life. Costs to renew or extend the term of an intangible asset are expensed as incurred.

As of August 31, 2026, we recognized capitalized costs of $121,390. These costs are amortized over 5 years on a straight-line basis.

Impairment of Long-Lived Assets

The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.

Net Income (Loss) per Common Share

Net income (loss) per common share is computed pursuant to FASB Accounting Standards Codification (“ASC”) 260, “Earnings Per Share”. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding for the periods presented.

Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Codification No. 606, "Revenue from Contracts with Customers" ("ASC-606"). ASC 606 directs entities to recognize revenue when the promised goods or services are transferred to the customer. The amount of revenue recognized should equal the total consideration an entity expects to receive in return for the goods or services. The Financial Accounting Standards Board (FASB) created a five-step approach that entities should apply when determining the amount and timing of revenue recognition:

Step 1: Identify the contract with a customer.

Step 2: Identify the performance obligations in the contract.

Step 3: Determine the transaction price.

Step 4: Allocate the transaction price to the performance obligations in the contract.

Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.

The Company provides access to its hosted API through subscription plans with a specified limit on the number of API requests. Customers can select a suitable pricing plan directly on our website and initiate contact with the Company.

Under the Company’s policy, payment is required upon issuance of an invoice. Upon receipt of payment, the API key is delivered via email, typically on the same business day. API access is granted in the form of a unique, non-transferable key, which may not be shared, assigned, or transferred to third parties. In select cases, the Company may provide access prior to payment in accordance with agreed-upon payment terms specified in an executed contract.

The Company’s performance obligation under its subscription arrangements is to stand ready to provide access to its hosted API throughout the subscription period, subject to the applicable request limit.

Revenue is recognized ratably over the specified period of time during which the customer is granted access to the software, beginning upon key activation.

Deferred Revenue: Payments received prior to the provision of services are recorded as deferred revenue and recognized as revenue over time as the performance obligation is satisfied.

Accounts Receivable: Amounts due for services provided prior to the receipt of payment are recognized as accounts receivable.

During the six months ended August 31, 2026 the Company recorded revenue of $54,694 and reported deferred revenue of $16,903. Accounts receivable was $0 as of August 31, 2026.

During the six months ended August 31, 2025 the Company recorded revenue of $9,581 and reported deferred revenue of $14,819. Accounts receivable was $0 as of August 31, 2025.

Foreign Currency

The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, “Foreign Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations.

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods presented.

Income Taxes

The Company accounts for income taxes under the asset and liability method, whereby deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities using the enacted tax rates in effect for the year in which the differences are expected to affect taxable income. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized.

Segment Reporting

The Company operates as a single operating and reportable segment, providing monthly subscription service packages. Our Chief Executive Officer is our Chief Operating Decision Maker (“CODM”) who evaluates and makes operating decisions about allocation resources considering our single geographical area and on a consolidated basis. Accordingly, the CODM considers revenue and operating expenses of our single operating segment as reported on the statement of operations and considers our current and total assets as recorded on the balance sheet. There are no additional expense or asset information that are supplemental to those disclosed on these financial statements that are regularly provided to the CODM.

Recent Accounting Pronouncements

In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (as clarified by ASU 2025-01), which requires additional disclosure of specific expense categories, including employee compensation, depreciation and amortization. It is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. The ASU affects disclosures only.

In September 2025, the FASB issued ASU 2025-06, Targeted Improvements to the Accounting for Internal-Use Software, effective for fiscal years beginning after December 15, 2027. The Company is evaluating its impact on capitalized software development costs.

Management has determined that no other recently adopted or issued accounting standards had or will have a material impact on the Company’s financial statements.