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Note 1 – Nature of Business Dankon Corporation (“the Company”) was incorporated under the laws of the State of Wyoming, U.S. on November 11, 2024 (Inception). Dankon Corporation is an online service designed to elevate the art of congratulatory messaging. It offers a service for crafting thoughtful, customized messages for any occasion, from birthdays and anniversaries to professional milestones and special celebrations. With its advanced features and user-friendly interface, Dankon aims to ensure that every message is meaningful, impactful, and tailored to leave a lasting impression.

Note 2 – Going Concern The accompanying condensed financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the six months ended August 31, 2026, the Company generated revenue of $54,694 and incurred a net loss of $5,710. As of August 31, 2026, the Company had an accumulated deficit of $53,555, a cash balance of $3,621, a working capital deficit of $101,970, and remained dependent on loans from its Chief Executive Officer, which totaled $95,080. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that these financial statements are issued. The Company’s ability to continue as a going concern depends on its ability to generate sufficient revenue and/or obtain the financing necessary to meet its obligations as they become due. Management intends to fund operating costs over the next twelve months through revenue from its subscription-based API service, continued loans from its director, and/or a private offering of common stock. There can be no assurance that such financing will be available on acceptable terms, or at all, or that management’s plans will alleviate the substantial doubt. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

54694 53555 101970

95080

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.

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.

3621

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28427

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.

54694 16903 9581 14819

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.

Note 4 – Intangible Assets As of August 31, 2026, we recognized capitalized costs of $121,390 consisting of website and API. The website was placed in service on May 15, 2025, and the API was placed in service on June 10, 2025, and are expected to be amortized over 5 years on a straight-line basis. Accumulated amortization as of August 31, 2026 and February 28, 2026 was $25,440 and $13,471, respectively. 13 Intangible assets amounts are as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Quattrocento Sans; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: middle; width: 58%; text-align: center"> </td> <td style="vertical-align: middle; width: 2%; padding-right: 4.3pt; padding-left: 0.1pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: middle; width: 12%; padding-right: 4.3pt; padding-left: 0.1pt; text-align: center">Website Development</td> <td style="vertical-align: middle; width: 2%; padding-right: 4.6pt; padding-left: 0.2pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: middle; width: 12%; padding-right: 4.9pt; padding-left: 0.05pt; text-align: center">API Development</td> <td style="vertical-align: middle; width: 2%; padding-right: 3.75pt; padding-left: 3.3pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: middle; width: 12%; padding-right: 4.2pt; padding-left: 0.05pt; text-align: center">Total</td></tr> <tr> <td style="vertical-align: bottom">Estimated Useful Life (Years)</td> <td style="vertical-align: top; text-align: right"> </td> <td style="text-align: right">5</td> <td style="text-align: right"> </td> <td style="text-align: right">5</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr> <td style="vertical-align: bottom">Total Cost of the Asset</td> <td style="vertical-align: top; text-align: center">$</td> <td style="text-align: right">45,000</td> <td style="text-align: center">$</td> <td style="text-align: right">76,390</td> <td style="text-align: center">$</td> <td style="text-align: right">121,390</td></tr> <tr> <td style="vertical-align: bottom">Accumulated Amortization at August 31, 2026</td> <td style="vertical-align: top; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(11,625)</td> <td style="text-align: center"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(13,815)</td> <td style="text-align: center"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(25,440)</td></tr> <tr> <td style="vertical-align: bottom">Net Book Value at August 31, 2026</td> <td style="vertical-align: top; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; text-align: right">33,375</td> <td style="text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; text-align: right">62,575</td> <td style="text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; text-align: right">95,950</td></tr> <tr> <td style="vertical-align: bottom">Amortization Expense for three months ended August 31, 2026</td> <td style="vertical-align: top; text-align: center">$</td> <td style="text-align: right">2,250</td> <td style="text-align: center">$</td> <td style="text-align: right">3,819</td> <td style="text-align: center">$</td> <td style="text-align: right">6,069</td></tr> <tr> <td style="vertical-align: bottom">Amortization Expense for six months ended August 31, 2026</td> <td style="vertical-align: top"> $ </td> <td style="border-bottom: Black 1.5pt double; text-align: right">4,500</td> <td style="text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; text-align: right">7,470</td> <td style="text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; text-align: right">11,970</td></tr> </table>

25440

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Note 5 – Capital Stock The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. During the period from November 11, 2024 (Inception) to February 28, 2025 the Company has issued 3,500,000 shares of common stock. During the year ended February 28, 2026, the Company issued 1,761,400 shares of common stock for cash proceeds of $44,035. During the six months ended August 31, 2026, the Company did not issue any shares of common stock. As of August 31, 2026, the Company had 5,261,400 shares issued and outstanding.

5261400

Note 6 – Related Party Transactions To support the Company's financial needs, it may obtain advances from related parties until such time that it can sustain its operations or secure sufficient funding through the sale of its equity or traditional debt financing. As of August 31, 2026, our President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and Director, Edgar Ulises Rodriguez Velazquez had advanced $95,080 (compared to $84,730 as of February 28, 2026) under the original loan agreement dated November 11, 2024 for advances up to $200,000. The loan is non-interest-bearing and has no fixed calendar maturity date. The agreement provides for repayment when the Company has sufficient available funds or begins generating revenue, with the timing of repayment subject to the Company’s reasonable discretion in light of its financial circumstances. No late-payment penalties or default interest apply.

95080

Note 7 – Commitments and Contingencies Litigation The Company was not subject to any legal proceedings. 14

Note 8 – Subsequent Events In accordance with ASC 855, “Subsequent Events”, the Company has analyzed its operations subsequent to August 31, 2026 and has determined that it does not have any material subsequent events to disclose in these financial statements except for the following. On September 17, 2026, subsequent to the reporting period, Reyes Rafael Santana Camilo was elected to the Board of Directors of the Company. On September 21, 2026, the Company filed a Current Report on Form 8-K under Item 5.02 (Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers) to report this appointment. Reyes Rafael Santana Camilo, age 33, has served as a Business Consultant with DF Business Consulting in Barcelona, Spain, since 2023, advising clients on business planning, performance analysis and strategic development. Prior to joining DF Business Consulting, he worked as a Business Analyst from 2020 to 2023 and as a Junior Business Analyst from 2017 to 2020. Mr. Santana Camilo earned a Bachelor’s degree in Economics from the Universitat de Barcelona and subsequently completed a Master’s degree in Economics at the same institution, where he developed expertise in economic analysis, quantitative methods and business strategy. Mr. Santana Camilo was appointed as a director of the Company in September 2026. There are no arrangements or understandings between Mr. Santana Camilo and any other person pursuant to which he was selected as director. Mr. Santana Camilo does not have any familial relationship with any director or other executive officer of the Company or any person nominated or chosen by the Company to become a director or executive officer, and there are no transactions in which Mr. Santana Camilo has an interest requiring disclosure under Item 404(a) of Regulation S-K. Except as described above, the Company identified no other material subsequent events requiring recognition or disclosure in these condensed financial statements.