2. GOING CONCERN

These consolidated financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a consolidated net loss of $80,837 for the year-ended July 31, 2026, and an accumulated deficit of $346,446 as of July 31, 2026. It is anticipated that the Company may incur losses in the future development of its business raising substantial doubt about the Company’s ability to continue as a going concern. In order to remain in business, the Company will need to raise capital or generate revenue from operations in the next twelve months. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due.

Management Plan to Address Going Concern

Management acknowledges that the Company has incurred recurring losses from operations, has not yet generated revenues, and has a working capital deficit as of July 31, 2026. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.

To mitigate these uncertainties, management has developed the following plan:

●Capital Raising Activities: The Company intends to raise additional capital through the issuance of equity securities and, where appropriate, debt financing. Discussions with potential investors are ongoing, and management believes sufficient funding can be secured to support operations over the next twelve months. 

●Cost Management: Management has implemented strict cost controls to reduce general and administrative expenses. Non-essential expenditures have been deferred until adequate funding is secured. 

●Strategic Partnerships: The Company is actively pursuing strategic alliances and joint venture opportunities to share development costs and accelerate commercialization of its software. 

●Revenue Generation Plans: Upon completion of the software development, the Company intends to launch its product and begin generating subscription revenues. Management has prepared preliminary marketing strategies and pricing models to support revenue growth once operations commence. 

●Shareholder Support: The Company has historically relied on financial support from shareholders and related parties. Management expects this support to continue until external financing and revenue generation are sufficient to sustain operations. 

Management believes that these actions, if successfully implemented, will provide the Company with the necessary liquidity to continue operations for the foreseeable future. However, there can be no assurance that such plans will be achieved.