7. Stock Subscription Liability

The Company is obligated to issue a maximum of 12,000,000 shares of Common Stock of the Company at a price of $0.01 per share (the "Shares") pursuant to the Company’s prospectus dated September 23, 2026 (the “Prospectus”), which forms part of the Company’s Registration Statement on Form S-1 declared effective by the Securities and Exchange Commission. The amounts of $15,000 as of September 30, 2026 received from the subscribers will were recorded as Stock Subscription Liability until the actual shares are issued, after which they’ll be moved to Equity.