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NOTE 1 - ORGANIZATION AND BUSINESS Synera Studio Inc (the “Company”) was incorporated under the laws of the State of Wyoming on April 4, 2025. The Company’s fiscal year ends on June 30. The Company is a startup company engaged in the design and animation services industry.

NOTE 2 - GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and settlement of liabilities in the normal course of business. As of September 30, 2026, the Company has accumulated deficit of $3,607. The Company has not yet demonstrated sustained profitability or recurring positive operating cash flows. To continue as a going concern, the Company will require, among other things, additional capital. Management intends to obtain such capital through funding from its management and principal shareholder in amounts sufficient to cover the Company's minimum operating expenses, and through equity and/or debt financing from third parties. There can be no assurance that management will be successful in carrying out any of these plans. The financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary if the Company were unable to continue as a going concern. There is no formal written commitment for continued financial support from the Company’s director, and management cannot provide any assurances that the Company will be successful in obtaining sufficient revenue or financing.

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). New Accounting Pronouncements Management of Synera Studio Inc continues to monitor and evaluate recently issued accounting pronouncements that are not yet effective. Management will adopt these standards as required and does not expect that recently issued standards will have a material impact on the Company’s financial statements. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and expenses, as well as disclosures of contingent assets and liabilities. Actual results could differ from these estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. As of September 30, 2026 and June 30, 2026, cash and cash equivalents consisted of cash held in the Company’s bank account. Prepaid Expenses Prepaid expenses consist of advance payments made to vendors for goods or services that have not yet been completed, delivered, accepted, or consumed as of the balance sheet date. Such amounts are initially recorded as prepaid expenses and, when the related goods or services are completed, accepted, or otherwise consumed, are recognized as expenses or, where they relate to the acquisition or development of a long-lived asset, capitalized as part of that asset. Cost of Services Cost of services consists primarily of subcontractor and production costs directly related to services provided to customers. Such costs are recognized when the related services are completed, accepted, or otherwise incurred in connection with revenue-generating activities. Foreign Currency Transactions The Company’s functional currency is the U.S. dollar. Transactions denominated in foreign currencies are recorded at the exchange rates in effect at the date of the transactions. Monetary assets and liabilities denominated in foreign currencies are remeasured at period end using prevailing exchange rates, and resulting gains and losses are recognized in the statement of operations as foreign exchange gain (loss). Intangible Assets The Company capitalizes expenditures directly related to the acquisition and development of intangible assets. The Company’s website is classified as a finite-lived intangible asset and is carried at its historical cost of $3,000, less accumulated amortization and any impairment losses. As of September 30, 2026, the website’s net book value was $2,350, reflecting accumulated amortization of $650. The website is amortized on a straight-line basis over an estimated useful life of five years. In September 2026, upon final acceptance of the video editor software developed for the Company’s internal use, the Company reclassified advances totaling $70,380 to Software, a finite-lived intangible asset. Amortization of software commences in the month following its acceptance; accordingly, the software is amortized on a straight-line basis over an estimated useful life of five years commencing October 1, 2026, and no amortization expense was recognized for the three months ended September 30, 2026. Amortization of Intangible Assets Finite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives. The Company amortizes the website’s cost over five years, with amortization calculated and recorded each month. This results in a monthly amortization expense of $50, recognized in the Statement of Operations. Beginning October 1, 2026, the Company amortizes the software’s cost of $70,380 over five years, resulting in a monthly amortization expense of $1,173. The Company periodically reassesses the estimated useful lives and amortization methods to ensure they remain appropriate and accurately reflect the assets’ expected consumption of economic benefits. Property and Equipment Property and equipment are recorded at cost and depreciated on a straight-line basis over their estimated useful lives. The Company’s laptop is classified as property and equipment and is carried at its historical cost of $1,199, less accumulated depreciation and any impairment losses. The Company’s laptop is depreciated over an estimated useful life of three years. As of September 30, 2026, the laptop’s net book value was $866, reflecting accumulated depreciation of $333. As of June 30, 2026, the laptop’s net book value was $966. Depreciation of Property and Equipment Property and equipment are depreciated on a straight-line basis over their estimated useful lives. Depreciation expense related to the laptop is recognized in the Statement of Operations. This results in a monthly depreciation expense of $33, recognized in the Statement of Operations. The Company periodically reassesses the estimated useful lives and depreciation methods to ensure they remain appropriate and accurately reflect the assets’ expected consumption of economic benefits. Rounding Policy All amounts in these financial statements are presented in U.S. dollars and rounded to the nearest dollar, unless otherwise indicated. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers,” and all related interpretations applicable to the recognition of revenue from design, animation, rendering, visualization, video production, and related creative production services. Revenue is recognized when all of the following criteria are met: the performance obligations in the contract have been identified, the transaction price has been determined, the transaction price has been allocated to the performance obligations, and the revenue is recognized when, or as, those performance obligations are satisfied. For the three months ended September 30, 2026 and 2025, the Company recognized revenue of $28,690 and $5,000, respectively. Income Taxes Income taxes are provided in accordance with ASC 740, “Accounting for Income Taxes”. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Fair Value of Financial Instruments The Company follows the guidance under ASC 820, “Fair Value Measurements,” and ASC 825, “Financial Instruments,” which require disclosures about the fair value of financial instruments. Fair value estimates presented in these financial statements are based upon market assumptions and information available to management as of September 30, 2026. Earnings per Share The Company follows ASC 260, “Earnings Per Share,” which governs the calculation, presentation, and disclosure of earnings (loss) per share. Basic earnings (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. As the Company has no potentially dilutive securities, diluted earnings per share is the same as basic earnings per share.

The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).

Management of Synera Studio Inc continues to monitor and evaluate recently issued accounting pronouncements that are not yet effective. Management will adopt these standards as required and does not expect that recently issued standards will have a material impact on the Company’s financial statements.

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and expenses, as well as disclosures of contingent assets and liabilities. Actual results could differ from these estimates.

The Company considers all highly liquid investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. As of September 30, 2026 and June 30, 2026, cash and cash equivalents consisted of cash held in the Company’s bank account.

Prepaid expenses consist of advance payments made to vendors for goods or services that have not yet been completed, delivered, accepted, or consumed as of the balance sheet date. Such amounts are initially recorded as prepaid expenses and, when the related goods or services are completed, accepted, or otherwise consumed, are recognized as expenses or, where they relate to the acquisition or development of a long-lived asset, capitalized as part of that asset.

Cost of services consists primarily of subcontractor and production costs directly related to services provided to customers. Such costs are recognized when the related services are completed, accepted, or otherwise incurred in connection with revenue-generating activities.

The Company’s functional currency is the U.S. dollar. Transactions denominated in foreign currencies are recorded at the exchange rates in effect at the date of the transactions. Monetary assets and liabilities denominated in foreign currencies are remeasured at period end using prevailing exchange rates, and resulting gains and losses are recognized in the statement of operations as foreign exchange gain (loss).

The Company capitalizes expenditures directly related to the acquisition and development of intangible assets. The Company’s website is classified as a finite-lived intangible asset and is carried at its historical cost of $3,000, less accumulated amortization and any impairment losses. As of September 30, 2026, the website’s net book value was $2,350, reflecting accumulated amortization of $650. The website is amortized on a straight-line basis over an estimated useful life of five years. In September 2026, upon final acceptance of the video editor software developed for the Company’s internal use, the Company reclassified advances totaling $70,380 to Software, a finite-lived intangible asset. Amortization of software commences in the month following its acceptance; accordingly, the software is amortized on a straight-line basis over an estimated useful life of five years commencing October 1, 2026, and no amortization expense was recognized for the three months ended September 30, 2026.

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five years Finite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives. The Company amortizes the website’s cost over five years, with amortization calculated and recorded each month. This results in a monthly amortization expense of $50, recognized in the Statement of Operations. Beginning October 1, 2026, the Company amortizes the software’s cost of $70,380 over five years, resulting in a monthly amortization expense of $1,173. The Company periodically reassesses the estimated useful lives and amortization methods to ensure they remain appropriate and accurately reflect the assets’ expected consumption of economic benefits.

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Property and equipment are recorded at cost and depreciated on a straight-line basis over their estimated useful lives. The Company’s laptop is classified as property and equipment and is carried at its historical cost of $1,199, less accumulated depreciation and any impairment losses. The Company’s laptop is depreciated over an estimated useful life of three years. As of September 30, 2026, the laptop’s net book value was $866, reflecting accumulated depreciation of $333. As of June 30, 2026, the laptop’s net book value was $966.

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Property and equipment are depreciated on a straight-line basis over their estimated useful lives. Depreciation expense related to the laptop is recognized in the Statement of Operations. This results in a monthly depreciation expense of $33, recognized in the Statement of Operations. The Company periodically reassesses the estimated useful lives and depreciation methods to ensure they remain appropriate and accurately reflect the assets’ expected consumption of economic benefits.

All amounts in these financial statements are presented in U.S. dollars and rounded to the nearest dollar, unless otherwise indicated.

The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers,” and all related interpretations applicable to the recognition of revenue from design, animation, rendering, visualization, video production, and related creative production services. Revenue is recognized when all of the following criteria are met: the performance obligations in the contract have been identified, the transaction price has been determined, the transaction price has been allocated to the performance obligations, and the revenue is recognized when, or as, those performance obligations are satisfied. For the three months ended September 30, 2026 and 2025, the Company recognized revenue of $28,690 and $5,000, respectively.

28690

5000

Income taxes are provided in accordance with ASC 740, “Accounting for Income Taxes”. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

The Company follows the guidance under ASC 820, “Fair Value Measurements,” and ASC 825, “Financial Instruments,” which require disclosures about the fair value of financial instruments. Fair value estimates presented in these financial statements are based upon market assumptions and information available to management as of September 30, 2026.

The Company follows ASC 260, “Earnings Per Share,” which governs the calculation, presentation, and disclosure of earnings (loss) per share. Basic earnings (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. As the Company has no potentially dilutive securities, diluted earnings per share is the same as basic earnings per share.

NOTE 4 - RELATED PARTY TRANSACTIONS The Company's sole officer and director has advanced funds to the Company to pay for incorporation costs, professional fees and other expenses. The balance of these advances was $5,425 as of both September 30, 2026 and June 30, 2026. No advances were made or repaid during the three months ended September 30, 2026. These advances are recorded as “Loan from related party” on the balance sheet. The amounts are non-interest bearing, unsecured, and have no fixed terms of repayment.

5425

NOTE 5 - STOCKHOLDERS’ EQUITY The Company is authorized to issue 75,000,000 shares of common stock with a par value of $0.001 per share. During the three months ended September 30, 2026, the Company issued 1,110,000 shares of common stock for aggregate proceeds of $22,200. Of this amount, $1,110 was recorded as common stock at par value and $21,090 was recorded as additional paid-in capital. As of September 30, 2026 and June 30, 2026, the Company had 7,818,994 and 6,708,994 shares of common stock issued and outstanding, respectively. The Company had no stock options, warrants, convertible securities, preferred stock, or other potentially dilutive securities outstanding as of September 30, 2026 and June 30, 2026.

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NOTE 6 - SUBSEQUENT EVENTS The Company has evaluated subsequent events from September 30, 2026 to the date the financial statements were issued and has determined that there are no items to disclose.