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<p id="xdx_80B_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zqItrYLWJWmh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Note 1 – ORGANIZATION AND NATURE OF BUSINESS Lantics Corp. (“the Company”) was incorporated on October 7, 2025, under the laws of the State of Wyoming. We are a development-stage technology company that provides a software platform designed to assist individuals and businesses with document generation, analysis, and data-driven insights. We have acquired a working software which is presented as live and available for use web application known as “Lantics”. Although the platform is currently operational, we plan to continue developing and enhancing its functionality, including the addition of new features intended to improve performance, usability, and the range of use cases supported by the platform. At present, the Company has no employees other than our sole officer and director, Mr. Usman Kuso. Our executive and business office is located at Suite 102, Wuse 1, Fabdal Plaza, Abuja 900281, FCT, Nigeria, and our telephone number is +1(307)6556263.

Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements have been prepared in accordance with GAAP. The Company’s year-end is December 31. Use of Estimates The preparation of financial statements in conformity with GAAP 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 of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Interim Financial Information The unaudited financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) applicable to interim financial information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of the Securities and Exchange Commission. Accordingly, they do not include all of the information and disclosure required by accounting principles generally accepted in the United States of America for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim periods have been included. These financial statements should be read in conjunction with the audited financial statements as of and for the year ended December 31, 2025, as not all disclosures required by generally accepted accounting principles for annual financial statements are presented. The interim financial statements follow the same accounting policies and methods of computations as the audited financial statements as of and for the year ended December 31, 2025. The Company was incorporated on October 7, 2025. Accordingly, no comparative statements of operations, cash flows, or changes in stockholders’ equity are presented for the three and nine months ended September 30, 2025, as the Company did not exist during those periods and had no predecessor operations. Fair Value of Financial Instruments AS topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to its short-term maturity. Stock-Based Compensation As of September 30, 2026, the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options. Revenue Recognition The Company recognizes revenue in accordance with ASC topic 606 “Revenue Recognition”. ASC 606 is an accounting standard that governs when and how companies recognize revenue from customer contracts, based on a five-step model that focuses on the transfer of control of goods or services to the customer. The core principle is to recognize revenue when it is earned, which is when the performance obligation is satisfied, not necessarily when cash is received. The five steps are: identify the contract, identify performance obligations, determine the transaction price, allocate the price to performance obligations, and recognize revenue as the performance obligation is satisfied. For the nine months ended September 30, 2026 the Company has generated $2,100 revenue. Deferred revenue Deferred revenue is a liability that represents money received for goods or services that have not yet been delivered. It is also called unearned revenue, because the payment has been received but is not yet “earned” according to accounting principles. Once the product or service is delivered, a portion of the deferred revenue is moved from the balance sheet to the income statement as earned revenue. Functional currency of operations is USD. As of September 30, 2026 the Company had $6,300 of deferred revenue. Intangible Assets The Company follows the provisions of ASC 985, Software, which require that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company amortizes these costs using the straight-line method over the remaining estimated economic life of the product. The amortization period for software is 5 years. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of September 30, 2026 there were no potentially dilutive debt or equity instruments issued or outstanding. Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective and thus not disclosed here, accounting pronouncements and we do not believe any of those pronouncements will have a material impact on the Company’ financial position, results of operations or cash flows. Segment Reporting In accordance with ASC 280, “Segment Reporting,” the Company’s chief operating decision maker has been identified as the Chief Executive Officer, who reviews the Company’s operating results and makes decisions regarding the allocation of resources and assessment of performance. The Company operates as a single operating segment. Accordingly, all financial information required under ASC 280 is included in the accompanying financial statements and notes thereto.

Basis of presentation The accompanying financial statements have been prepared in accordance with GAAP. The Company’s year-end is December 31.

Use of Estimates The preparation of financial statements in conformity with GAAP 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 of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.

Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Interim Financial Information The unaudited financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) applicable to interim financial information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of the Securities and Exchange Commission. Accordingly, they do not include all of the information and disclosure required by accounting principles generally accepted in the United States of America for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim periods have been included. These financial statements should be read in conjunction with the audited financial statements as of and for the year ended December 31, 2025, as not all disclosures required by generally accepted accounting principles for annual financial statements are presented. The interim financial statements follow the same accounting policies and methods of computations as the audited financial statements as of and for the year ended December 31, 2025. The Company was incorporated on October 7, 2025. Accordingly, no comparative statements of operations, cash flows, or changes in stockholders’ equity are presented for the three and nine months ended September 30, 2025, as the Company did not exist during those periods and had no predecessor operations.

Fair Value of Financial Instruments AS topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to its short-term maturity.

Stock-Based Compensation As of September 30, 2026, the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Revenue Recognition The Company recognizes revenue in accordance with ASC topic 606 “Revenue Recognition”. ASC 606 is an accounting standard that governs when and how companies recognize revenue from customer contracts, based on a five-step model that focuses on the transfer of control of goods or services to the customer. The core principle is to recognize revenue when it is earned, which is when the performance obligation is satisfied, not necessarily when cash is received. The five steps are: identify the contract, identify performance obligations, determine the transaction price, allocate the price to performance obligations, and recognize revenue as the performance obligation is satisfied. For the nine months ended September 30, 2026 the Company has generated $2,100 revenue.

2100

Deferred revenue Deferred revenue is a liability that represents money received for goods or services that have not yet been delivered. It is also called unearned revenue, because the payment has been received but is not yet “earned” according to accounting principles. Once the product or service is delivered, a portion of the deferred revenue is moved from the balance sheet to the income statement as earned revenue. Functional currency of operations is USD. As of September 30, 2026 the Company had $6,300 of deferred revenue.

6300

Intangible Assets The Company follows the provisions of ASC 985, Software, which require that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company amortizes these costs using the straight-line method over the remaining estimated economic life of the product. The amortization period for software is 5 years.

P5Y

Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of September 30, 2026 there were no potentially dilutive debt or equity instruments issued or outstanding.

Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective and thus not disclosed here, accounting pronouncements and we do not believe any of those pronouncements will have a material impact on the Company’ financial position, results of operations or cash flows.

Segment Reporting In accordance with ASC 280, “Segment Reporting,” the Company’s chief operating decision maker has been identified as the Chief Executive Officer, who reviews the Company’s operating results and makes decisions regarding the allocation of resources and assessment of performance. The Company operates as a single operating segment. Accordingly, all financial information required under ASC 280 is included in the accompanying financial statements and notes thereto.

Note 3 – GOING CONCERN The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States (“GAAP”), which contemplate continuation of the Company as a going concern. The Company had $2,100 revenues for the nine months ended September 30, 2026. The Company currently has losses and has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time. On September 30, 2026, the Company had cash of $36,816 and an accumulated deficit of $38,551. The Company incurred net loss of $26,612 for the nine months ended September 30, 2026. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

2100

36816

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Note 4 – INTANGIBLE ASSET In connection with the initial development of the platform, on November 22, 2025, we entered into a Software Development Agreement with Infora Limited, pursuant to which a fully functional web-based software application known as “Lantics” was developed for us. The total consideration paid under this agreement was $42,400 and it was fully paid. The software is currently operated as a web-based application. We intend to continue evaluating and implementing improvements to the functionality of our platform as part of our ongoing operations. <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_z1ssP8iQGQI9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSET (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of intangible asset</td><td> </td> <td colspan="3" id="xdx_497_20260930_zkcYmVDRERrb" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49A_20251231_zuWmjcYcZdC4" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_zaaGdeu3HDh4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 62%; text-align: justify">Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">4,400</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">42,400</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di0_z4rmhN2RAU6b" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: accumulated deprecation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,363</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zxT1jQCEcHRg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Intangible asset, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">36,037</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">42,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the nine months ended September 30, 2026, the company recognized $6,363 of amortization expense.

42400

<table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_z1ssP8iQGQI9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSET (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of intangible asset</td><td> </td> <td colspan="3" id="xdx_497_20260930_zkcYmVDRERrb" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49A_20251231_zuWmjcYcZdC4" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_zaaGdeu3HDh4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 62%; text-align: justify">Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">4,400</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">42,400</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di0_z4rmhN2RAU6b" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: accumulated deprecation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,363</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zxT1jQCEcHRg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Intangible asset, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">36,037</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">42,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4400

42400

6363

-0

36037

42400

6363

Note 5 – RELATED PARTY TRANSACTIONS For the nine months ended September 30, 2026 our director Usman Kuso has loaned to the Company an additional $<span id="xdx_903_eus-gaap--ProceedsFromRelatedPartyDebt_c20260101__20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UsmanKusoMember_z7MUYBn1Yb" title="Proceeds from related party debt">12,000 for working capital needs. This loan is unsecured, non-interest bearing and due on demand. As of September 30, 2026 and December 31, 2025, the balance due to the director was $61,254 and $49,254, respectively. Related party payables represent amounts owed to the Company’s director, Usman Kuso, for consulting services provided under a Professional Consulting Agreement effective December 1, 2025. Under the terms of the agreement, the Company pays a monthly consulting fee of $1,600, see Note 7 COMMITMENTS AND CONTINGENCIES. During the nine months ended September 30, 2026, the Company recognized consulting expense of $14,400 under this agreement. As of September 30, 2026 and December 31, 2025, the outstanding related party payable was $16,000 and $1,600, respectively.

12000

61254

49254

1600

14400

16000 1600

Note 6 – COMMON STOCK On November 21, 2025, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251120__20251122__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UsmanKusoMember_zcD3wpyXVg03" title="Stock issued new, shares">2,500,000 shares of common stock to a director Usman Kuso for cash proceeds of $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20251120__20251122__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UsmanKusoMember_zblkVmPZ7QH9" title="Proceeds from issuance of common stock">250 at $0.0001 per share. In May 2026, the Company issued 300,000 shares of common stock for cash proceeds of $6,000 at $0.02 per share. In June 2026, the Company issued 300,000 shares of common stock for cash proceeds of $6,000 at $0.02 per share. In July 2026, the Company issued 300,000 shares of common stock for cash proceeds of $6,000 at $0.02 per share. In August 2026, the Company issued 330,000 shares of common stock for cash proceeds of $6,600 at $0.02 per share. In September 2026, the Company issued 150,000 shares of common stock for cash proceeds of $3,000 at $0.02 per share. As of September 30, 2026 the Company had 3,880,000 shares issued and outstanding.

2500000

250

300000

6000

300000

6000

300000

6000

330000

6600

150000

3000

3880000

Note 7 – COMMITMENTS AND CONTINGENCIES From time-to-time, the Company is subject to various litigation and other claims in the normal course of business. The Company establishes liabilities in connection with legal actions that management deems to be probable and estimable (if any). No such event or amounts have been accrued in the financial statements with respect to any litigation or other claim matters. Employment Agreement On December 1, 2025, the Company entered into a Professional Consulting Agreement with Company’s CEO and President Usman Kuso. Under the agreement, Mr. Kuso will provide advisory and consulting services to the Company. Pursuant to the agreement, the Company is required to pay the Consultant $1,600 per month as consideration for services rendered. The role is classified as an independent contractor, and the Company does not provide employee benefits nor withhold payroll taxes on the Ms. Kuso’s behalf. The agreement has an initial term of four years, commencing on December 1, 2025, and may be renewed on a month-to-month basis for up to an additional twelve months upon mutual agreement of the parties. The agreement is governed by the laws of the State of Wyoming.

1600

Note 8 – INCOME TAXES The reconciliation of income tax benefit (expenses) at the U.S. statutory rate at 21% for the period ended September 30, 2026 and December 31, 2025 as follows: <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zACx8FGKMQse" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax reconciliation)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of reconciliation of income taxes</td><td> </td> <td colspan="3" id="xdx_491_20260101__20260930_z78FhPNIpUKi" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_497_20251007__20251231_zYnbyZosFCr3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">For the nine months ended September 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">From October 7, 2025 (Inception) through December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_zylEdt6DQO17" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 62%; text-align: justify">Tax benefit (expenses) at U.S. statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">(5,589</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">(2,507</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_z4PrwgcZZEu8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,589</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,507</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxExpenseBenefit_d0_zFQwPvgRuJZk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Tax benefit (expenses) net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zcqJfRmXor67" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred taxes)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred taxes</td><td> </td> <td colspan="3" id="xdx_49B_20260930_zBjXPVK6GKFk" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49F_20251231_zbSYGr4OScCl" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_di_zQvWFuba4vg1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 62%; text-align: justify">Net operating loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">(8,096</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">(2,507</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_zz3HZfK8oqu4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,096</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,507</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iI_d0_zKYio3K2eVVb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company has accumulated approximately $38,551 of net operating losses (“NOL”) carried forward to offset future taxable income up to 20 years, if any, in future years which begin to expire in year 2040. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all the deferred tax asset relating to NOLs for every period because it is more likely than not that all the deferred tax asset will not be realized.

<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zACx8FGKMQse" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax reconciliation)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of reconciliation of income taxes</td><td> </td> <td colspan="3" id="xdx_491_20260101__20260930_z78FhPNIpUKi" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_497_20251007__20251231_zYnbyZosFCr3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">For the nine months ended September 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">From October 7, 2025 (Inception) through December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_zylEdt6DQO17" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 62%; text-align: justify">Tax benefit (expenses) at U.S. statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">(5,589</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">(2,507</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_z4PrwgcZZEu8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,589</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,507</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxExpenseBenefit_d0_zFQwPvgRuJZk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Tax benefit (expenses) net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5589

2507

5589

2507

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zcqJfRmXor67" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred taxes)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred taxes</td><td> </td> <td colspan="3" id="xdx_49B_20260930_zBjXPVK6GKFk" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49F_20251231_zbSYGr4OScCl" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_di_zQvWFuba4vg1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 62%; text-align: justify">Net operating loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">(8,096</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">(2,507</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_zz3HZfK8oqu4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,096</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,507</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsNet_iI_d0_zKYio3K2eVVb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

8096

2507

8096

2507

38551

Note 9 – SUBSEQUENT EVENTS In accordance with ASC 855, “Subsequent Events,” the Company has evaluated events and transactions that occurred after September 30, 2026, through the date the financial statements were available to be issued. The Company has determined that there were no material subsequent events that require disclosure in these financial statements, other than issuance of 100,000 shares for cash proceed of $2,000 to 2 shareholders in October 2026.

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