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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES <p id="xdx_841_ecustom--OrganizationConsolidationAndPresentationOfFinancialStatementsPolicyTextBlock_zJ9jdpHiIWO1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Organization The “Company” was incorporated on March 27, 2017 (date of inception) under the laws of the State of Nevada, as GPods, Inc. The Company is headquartered in Southern California and offers its services throughout the continental United States and Canada. Nature of business The Company’s business is to provide customers with various storage and organization solutions through an assortment of innovative products and unparalleled customer service. The Company offers its products directly to customers including business-to-business customers, through an e-commerce website and/or call center operation. We provide a self-contained grow-pod solution that streamlines the start-up process and begins generating revenue for the customer in as little time as possible. The GPod system is designed for ease of operation, allowing customers of all backgrounds and philosophies to immediately start growing quality specialty crops, specifically leafy crops, including many varieties of herbs, spices and plant species. Year end The Company’s year-end is March 31. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventory Inventory is valued at the lower of cost or market value. Cost is determined using the first in first out (FIFO) method. Provision for potentially obsolete or slow-moving inventory is made based on management analysis or inventory levels and future sales forecasts. Revenue recognition The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Codification (“ASC”) ASC 605, Revenue Recognition. ASC 605 requires that four basic criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery of products and services has occurred, (3) the fee is fixed or determinable and (4) collectability is reasonably assured. The Company recognizes revenue during the month in which products are shipped or fees are earned. Advertising costs Advertising costs are expensed as incurred; however, no material advertising costs were incurred for the three-month and six-month periods ended September 30, 2026 or September 30, 2025. Fair value of financial instruments Fair value measurements are determined under a three-level hierarchy for fair value measurements that prioritizes the inputs to valuation techniques used to measure fair value, distinguishing between market participant assumptions developed based on market data obtained from sources independent of the reporting entity (“observable inputs”) and the reporting entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (“unobservable inputs”). Fair value is the price that would be received to sell an asset or would be paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company primarily uses prices and other relevant information generated by market transactions involving identical or comparable assets (“market approach”). The Company considers the impact of a decrease in volume and level of activity for an asset or liability when compared with normal activity to identify transactions that are not orderly. The highest priority is given to unadjusted quoted prices in active markets for identical assets (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Securities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The three hierarchy levels are defined as follows: Level 1 - Quoted prices in active markets that is unadjusted and accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 - Quoted prices for identical assets and liabilities in markets that are not active, quoted prices for similar assets and liabilities in active markets or financial instruments for which significant inputs are observable, either directly or indirectly; Level 3 - Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. Credit risk adjustments are applied to reflect the Company’s own credit risk when valuing all liabilities measured at fair value. The methodology is consistent with that applied in developing counterparty credit risk adjustments, but incorporates the Company’s own credit risk as observed in the credit default swap market. Financial instruments consist primarily of cash, prepaid expense, accounts payable and accrued expenses, and notes payable. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The estimated fair value is not necessarily indicative of the amounts the Company would realize in a current market exchange or from future earnings or cash flows. Stock-based compensation The Company accounts for stock awards issued to non-employees in accordance with ASC 505-50, Equity-Based Payments to Non-Employees. The measurement date is the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete. Stock awards granted to non-employees are to be valued at their respective measurement dates based on the trading price of the Company’s common stock (when available) and recognized as an expense during the period in which the services are provided. Earnings per share Earnings (loss) per share are computed in accordance with ASC 260, Earnings per Share. Basic earnings (loss) per share is computed by dividing net income (loss), after deducting preferred stock dividends accumulated during the period, by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net income by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities, if any, outstanding during the period. Income taxes The Company accounts for income taxes in accordance with ASC 740-10, Income Taxes. Deferred tax assets and liabilities are recognized to reflect the estimated future tax effects, calculated at the tax rate expected to be in effect at the time of realization. A valuation allowance related to a deferred tax asset is recorded when it is more likely than not that some portion of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment. ASC 740-10 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. Interest and penalties are classified as a component of interest and other expenses. Uncertain tax positions are measured and recorded by establishing a threshold for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized. Uncertain tax positions are measured and recorded by establishing a threshold for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized. Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates. <p id="xdx_846_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zfWLbVM7t512" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Long-lived assets Long-lived assets are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recent accounting standards pronouncements or updates Accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. Interim financial statements (September 30, 2026 (unaudited)) and basis of presentation The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results for the three months or six months ended September 30, 2026 are not necessarily indicative of the results for a full fiscal year. These condensed financial statements should be read along with our audited annual financial statements filed on Form 10-K (the “Annual Report”) for the period ended March 31, 2026 and notes contained within which was filed with the SEC on or about July 14, 2026.

<p id="xdx_841_ecustom--OrganizationConsolidationAndPresentationOfFinancialStatementsPolicyTextBlock_zJ9jdpHiIWO1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Organization The “Company” was incorporated on March 27, 2017 (date of inception) under the laws of the State of Nevada, as GPods, Inc. The Company is headquartered in Southern California and offers its services throughout the continental United States and Canada. Nature of business The Company’s business is to provide customers with various storage and organization solutions through an assortment of innovative products and unparalleled customer service. The Company offers its products directly to customers including business-to-business customers, through an e-commerce website and/or call center operation. We provide a self-contained grow-pod solution that streamlines the start-up process and begins generating revenue for the customer in as little time as possible. The GPod system is designed for ease of operation, allowing customers of all backgrounds and philosophies to immediately start growing quality specialty crops, specifically leafy crops, including many varieties of herbs, spices and plant species.

Year end The Company’s year-end is March 31.

Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.

Inventory Inventory is valued at the lower of cost or market value. Cost is determined using the first in first out (FIFO) method. Provision for potentially obsolete or slow-moving inventory is made based on management analysis or inventory levels and future sales forecasts.

Revenue recognition The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Codification (“ASC”) ASC 605, Revenue Recognition. ASC 605 requires that four basic criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery of products and services has occurred, (3) the fee is fixed or determinable and (4) collectability is reasonably assured. The Company recognizes revenue during the month in which products are shipped or fees are earned.

Advertising costs Advertising costs are expensed as incurred; however, no material advertising costs were incurred for the three-month and six-month periods ended September 30, 2026 or September 30, 2025.

Fair value of financial instruments Fair value measurements are determined under a three-level hierarchy for fair value measurements that prioritizes the inputs to valuation techniques used to measure fair value, distinguishing between market participant assumptions developed based on market data obtained from sources independent of the reporting entity (“observable inputs”) and the reporting entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (“unobservable inputs”). Fair value is the price that would be received to sell an asset or would be paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company primarily uses prices and other relevant information generated by market transactions involving identical or comparable assets (“market approach”). The Company considers the impact of a decrease in volume and level of activity for an asset or liability when compared with normal activity to identify transactions that are not orderly. The highest priority is given to unadjusted quoted prices in active markets for identical assets (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Securities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The three hierarchy levels are defined as follows: Level 1 - Quoted prices in active markets that is unadjusted and accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 - Quoted prices for identical assets and liabilities in markets that are not active, quoted prices for similar assets and liabilities in active markets or financial instruments for which significant inputs are observable, either directly or indirectly; Level 3 - Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. Credit risk adjustments are applied to reflect the Company’s own credit risk when valuing all liabilities measured at fair value. The methodology is consistent with that applied in developing counterparty credit risk adjustments, but incorporates the Company’s own credit risk as observed in the credit default swap market. Financial instruments consist primarily of cash, prepaid expense, accounts payable and accrued expenses, and notes payable. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The estimated fair value is not necessarily indicative of the amounts the Company would realize in a current market exchange or from future earnings or cash flows.

Stock-based compensation The Company accounts for stock awards issued to non-employees in accordance with ASC 505-50, Equity-Based Payments to Non-Employees. The measurement date is the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete. Stock awards granted to non-employees are to be valued at their respective measurement dates based on the trading price of the Company’s common stock (when available) and recognized as an expense during the period in which the services are provided.

Earnings per share Earnings (loss) per share are computed in accordance with ASC 260, Earnings per Share. Basic earnings (loss) per share is computed by dividing net income (loss), after deducting preferred stock dividends accumulated during the period, by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net income by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities, if any, outstanding during the period.

Income taxes The Company accounts for income taxes in accordance with ASC 740-10, Income Taxes. Deferred tax assets and liabilities are recognized to reflect the estimated future tax effects, calculated at the tax rate expected to be in effect at the time of realization. A valuation allowance related to a deferred tax asset is recorded when it is more likely than not that some portion of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment. ASC 740-10 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. Interest and penalties are classified as a component of interest and other expenses. Uncertain tax positions are measured and recorded by establishing a threshold for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized. Uncertain tax positions are measured and recorded by establishing a threshold for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized.

Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates.

<p id="xdx_846_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zfWLbVM7t512" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Long-lived assets Long-lived assets are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.

Recent accounting standards pronouncements or updates Accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.

Interim financial statements (September 30, 2026 (unaudited)) and basis of presentation The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results for the three months or six months ended September 30, 2026 are not necessarily indicative of the results for a full fiscal year. These condensed financial statements should be read along with our audited annual financial statements filed on Form 10-K (the “Annual Report”) for the period ended March 31, 2026 and notes contained within which was filed with the SEC on or about July 14, 2026.

NOTE 2 - GOING CONCERN The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. As noted above, the Company is in its development stage and, accordingly, has not yet generated sufficient or reoccurring revenues from its operations. Since inception, the Company has been primarily engaged in financing activities and executing its plan of operations. As a result, the Company incurred a net loss from operations for the six-month period ended September 30, 2026 of $240,904. This increased our accumulated deficit to $2,325,693 as of September 30, 2026. The Company as of September 30, 2026 continues to have a negative working capital balance of $1,257,161. The Company’s activities since inception have primarily been sustained through the deferral of debt and payments to vendors and others. The Company intends to raise additional capital through the sale of equity securities, the offering of debt securities, or borrowings from financial institutions and both related and nonrelated parties. Management believes that its actions to secure additional funding provide the Company the opportunity to continue as a going concern. There is no guarantee the Company will be successful in achieving any of these objectives. These sources of working capital are not currently assured, and consequently do not sufficiently mitigate the risks and uncertainties disclosed above. The ability of the Company to continue as a going concern is dependent upon management’s ability to raise capital from the sale of its equity and, ultimately, the achievement of operating revenues. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

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NOTE 3 - INTANGIBLE ASSETS AND CAPITALIZED COSTS Intangible Asset Intangible assets with finite lives are amortized over their estimated useful life. The Company monitors conditions related to these assets to determine whether events and circumstances warrant a revision to the remaining amortization period. The Company tests its intangible assets with finite lives for potential impairment whenever management concludes events or changes in circumstances indicate that the carrying amount may not be recoverable. The original estimate of an asset’s useful life and the impact of an event or circumstance on either an asset’s useful life or carrying value involve significant judgment. Proto-Pod Capitalized Costs, Power Spline Capitalized Costs and Internal Use Software The Company defines a capital expenditure as a purchase or payment that provides a future benefit to the business and increases the value of fixed asset or intangible asset and its value. The benefit to the business must exceed two years and the minimum capitalization threshold varies. Capital is a limited company resource from which spending should result in increased value to the business, as generally demonstrated by increased revenue, revenue protection, or increased efficiencies. Effective allocation of the Company’s limited capital resources needs to be performed to maximize benefit, and timely reporting and monitoring of capital spending is imperative. Proto-Pod Capitalized Costs – The Company determined through detailed analysis and review with its related party service provider DLE Consulting (“DLE”) that costs incurred by the Company from DLE’s professional services and its intimate involvement in the development and construction, design and modifications to the Proto-Pod should be capitalized. The Company has determined not to capitalize costs for its new version of the Proto-Pod II. The Company analyzes expenditures on a monthly basis as to whether to expense or to capitalize. The Company during the twelve-month period ending March 31, 2025 sold to DLE what remained of its Proto-Pod Capitalized Costs. The Company and vendor came to an agreement to sell the Proto-Pod Capitalized Costs for $100,000 which was satisfied with a commensurate reduction in accounts payable due and owing to the vendor. The Company recognized a $100,000 gain on sale of asset from the disposition of the Proto-Pod Capitalized Costs and was disclosed as a related party transaction within its Statement of Operations for the twelve-month period ending March 31, 2025. Power Spline Capitalized Costs – During the three-month and six-month periods ended September 30, 2026 the Company determined through a detailed analysis and review with both related party service providers, DLE and W270 Systems, SA (“W270”), and the costs incurred by the Company for each related party service providers professional services, along with their intimate involvement in the development and construction, design and modifications to the Power Spline Energy project should be capitalized and at what percentage. The Company analyzes these expenditures on a monthly basis as to what should be capitalized. For the three-month and six-month periods ended September 30, 2026, the Company capitalized power spline development costs of $12,900 and $55,000. Balances at September 30, 2026 and March 31, 2026 for Company’s Power Spline Energy project were $55,000 and $0, respectively. Internal Use Software – In prior years the Company determined through analysis and review with its related party service provider (see Note 4-Related Party Notes Payable and Other Related Party Transactions) W270 that a portion of the costs incurred by the Company from W270 and its work on our internal use software to analyze information obtained from various sources to expand its services should be capitalized. The Company analyze these expenditures on a monthly basis as to whether it should expense or capitalize such costs or to reserve for impairment of our internal use software. For the two interim periods ended September 30, 2026 we began to amortize costs associated with the Internal Use Software over a period not to exceed three-years, which is the expected useful life. Balances at September 30, 2026 and March 31, 2026 for Company’s Internal Use Software were $92,008 and $108,600, net of accumulated amortization of $16,592 and $0, respectively.

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16592

NOTE 4 - RELATED PARTY NOTES PAYABLE AND OTHER RELATED PARTY TRANSACTIONS The Company recorded compensation expense to its related party of $15,000 and $15,000 and $30,000 and $30,000 for three-month and six-month periods ended September 30, 2026 and September 30, 2025, respectively. <span id="xdx_90C_eus-gaap--CollaborativeArrangementNatureAndPurpose_c20260401__20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z2NEyr5QCnh5" title="Compensation description">The Company and its founder/related party agreed to limit the related party’s annual salary to $60,000 per year or $5,000 per month. The Company and the related party during the twelve-month period ended March 31, 2025 agreed to cancel or forgive approximately $<span id="xdx_90D_eus-gaap--AllocatedShareBasedCompensationExpense_c20240401__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zQtSA69A22me" title="Cancelled share based compensation">225,000 of accrued compensation due and owing to Mr. Dolan. This was necessary as the Company did not currently have the financial capabilities to pay Mr. Dolan for this compensation and it was requirement for Mr. Dolan to forgive a portion of his compensation in order to receive concessions from several of its vendors that had sizeable accounts payable balances. It was agreed in principal by Mr. Dolan, the Company and the vendors that Mr. Dolan may forgive additional compensation or convert that accrued compensation into equity of the Company at the then prevailing prices. No written agreement was entered into with regards to the remaining accrued compensation at the time. Subsequent to the accrued compensation forgiveness, and prior to year-end (March 31, 2025), the Company and the related party agreed to settle another $250,000 in accrued compensation payable to its founder in exchange for <span id="xdx_900_ecustom--StockIssuedDuringPeriodSharesExchangeForSettlementOfRelatedPartyAccruedCompensation_c20240401__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zW7iASdawsKb" title="Exchange for shares of common equity stock">2,500,000 shares of its common equity stock. Accrued compensation payable of $<span id="xdx_90B_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zaMB1Xf7wFpe" title="Accrued compensation payable">100,000 and $<span id="xdx_90E_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_ziHJmaLJDWDj" title="Accrued compensation payable">70,000 is due and payable as of September 30, 2026 and March 31, 2026, respectively. On December 31, 2017, the Company executed a promissory note with its related party, Mr. Robert Dolan, Chief Executive Officer of the Company in the amount of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20171231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z76AWby4cWsg" title="Promissory note amount">6,000. The unsecured note payable bears interest at <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20171231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zkaFXBJVUaO3" title="Unsecured note payable bears interest">0% per annum and is due upon demand. Subsequent to the accrued compensation forgiveness, and prior to year-end (March 31, 2026), the Company and the related party agreed to settled approximately $<span id="xdx_907_ecustom--StockIssuedDuringPeriodValueExchangeForSettlementOfRelatedPartyLoansAndNotesPayable_c20171231__20171231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zmfkR8r87pth" title="Issuance of common stock in exchange for settlement of related party loans and notes payable">50,000 of related party promissory note(s) due to Mr. Dolan in exchange for <span id="xdx_90B_ecustom--StockIssuedDuringPeriodSharesExchangeForSettlementOfRelatedPartyLoansAndNotesPayable_c20171231__20171231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOV6ElSXLFmg" title="Common stock equity shares">500,000 shares of its common equity stock. The outstanding balance for the related party promissory note(s) due to Mr. Dolan as of September 30, 2026 and March 31, 2026 was $<span id="xdx_902_eus-gaap--LongTermDebt_iI_c20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zTKgSFqLJHN6" title="Long term debt">18,043 and $<span id="xdx_90C_eus-gaap--LongTermDebt_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z5luVb4pxuk6" title="Long term debt">18,043, respectively. During prior years the Company borrowed money from Mr. Wesley Fry, a shareholder and director of the Company. This amount was de minimis due and owing to this shareholder. During the twelve-month period ending March 31, 2024, we paid the Mr. Fry back. During the twelve-month period ended March 31, 2025, the Company approached Mr. Fry to borrow needed funds once again. Mr. Fry lent the Company $<span id="xdx_900_eus-gaap--RepaymentsOfRelatedPartyDebt_c20230401__20240831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_ziVL7MxagAJ4" title="Repayment of related party">8,500 in August of 2024 to cover certain obligations of the Company. With the exchange of certain accounts payable for equity in the Company, Mr. David Estus became a related party during the twelve-month period ended March 31, 2025. During the year ended March 31, 2022 the Company borrowed $5,000 from Mr. Estus, which is characterized as a related party transaction for the periods presented in these financial statements. Mr. Estus is a related party due to his ownership in the Company as of September 30, 2026 and March 31, 2026. As of September 30, 2026 total related party promissory notes were $31,543 which consists of Mr. Dolans related party note payable balance of $<span id="xdx_90A_eus-gaap--LongTermDebt_iI_c20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zZFSxfwmLSAf" title="Long term debt">18,043, $<span id="xdx_905_eus-gaap--LongTermDebt_iI_c20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--MrDavidEstusMember_zRj9d9MoHg0a" title="Long term debt">5,000 owed to Mr. Estus, and $<span id="xdx_903_eus-gaap--LongTermDebt_iI_c20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--WesleyTFryMember_zhpsKCVcKeXc" title="Long term debt">8,500 owed to Mr. Fry. Mr. Fry’s and Mr. Estus’ unsecured notes payable bear interest at <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--MrFryAndMrEstusMember_zX4HVb5PfUze" title="Unsecured note payable bears interest">0% per annum and is due upon demand. The Company used these related party funds for working capital purposes and for the development of its proto-type GPods solution. We had accounts due and owing to a vendor, W270, that became a related party during the twelve-month period ended March 31, 2019 due to their owner’s direct participation in the equity of the Company. As part of the Mr. Dolan’s negotiated accrued compensation forgiveness described above, the Company was able to secure vendor accounts payable forgiveness or a reduction with W270 of $150,000. Subsequent to the forgiveness of the accounts payable balance, and prior to year-end (March 31, 2025), the Company and W270 agreed to settle another $200,000 in accounts payable due and owing to W270 in exchange for <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240401__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--W270SystemsSAMember_zekmijivmdq" title="Common stock equity shares">2,000,000 shares of its common equity stock. We had accounts due and owing to a vendor that became a related party during the year ended March 31, 2026 due to their owner’s participation in equity of the Company. The related party, DLE, and its principal, Mr. Estus, executed a subscription agreement on March 27, 2025. As part of the Mr. Dolan’s negotiated accrued compensation forgiveness described above, the Company was able to secure vendor accounts payable forgiveness or a reduction with DLE of $<span id="xdx_90B_eus-gaap--IncreaseDecreaseInDueToRelatedPartiesCurrent_c20260401__20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DLEConsultingMember_zEj1esECopL6" title="Account payable reduction amount">121,800. In accordance with GAAP, we are required to reclassify what was initially a gain on settlement of debt forgiveness in the 4th quarter of fiscal year ending March 31, 2025 to an increase in additional paid in capital balance. Additionally, during the 2nd quarter of fiscal year ending March 31, 2025, DLE and the Company entered into an agreement to purchase the Proto-Pod Capitalized Costs for a pre-determined price of $<span id="xdx_90B_eus-gaap--FairValueOfAssetsAcquired_c20240401__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DLEConsultingMember__us-gaap--PlanNameAxis__custom--SecondQuarterMember_zF6OPVSEmIZ2" title="Fair value of the assets">100,000 which was considered fair value for the assets. The Proto-Pod Capitalized Costs was fully reserved for impairment. This transaction closed in September 2024 with a satisfaction of accounts payable due and owing to DLE in the amount of $<span id="xdx_90B_eus-gaap--AccountsPayableCurrent_iI_c20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DLEConsultingMember__us-gaap--PlanNameAxis__custom--FourthQuarterMember_zXxJzmMrLkN1" title="Accounts payable due">100,000. Subsequent to the forgiveness of the accounts payable balance and gain on sale of the asset, and prior to year-end (March 31, 2025), the Company and DLE agreed to settle another $150,000 in accounts payable due and owing to DLE in exchange for 1,500,000 shares of its common equity stock. Upon acceptance of equity in the Company DLE became a related party requiring any transaction with DLE to be in compliance with related party disclosure for the entire period presented. Related party accounts payable balance for the vendors totaled $493,600 at September 30, 2026 and $325,400 at March 31, 2026. Capitalized internal use – software increased during the three-month and six-month period ended September 30, 2026 by $0. As described in Note 3 above the Company previously capitalized approximately 50% of the costs incurred to develop its internal use software in accordance with GAAP. Other costs incurred with respect to W270 are expensed as incurred; during the three-month and six-month periods ended September 30, 2026 this amounted to $15,200 and $40,800, respectively, which is characterized as Software development expense – related party. Capitalized costs – power spline project increased during the six-month period ended September 30, 2026 by $55,000. As described in Note 3 above the Company capitalized approximately 40% of the costs incurred to develop its power spline energy product in accordance with GAAP. Of the $55,000, in costs capitalized, $35,800 was incurred with respect to DLE’s services, and $19,200, was incurred with respect to W270’s services. The Power Spline Energy project is focused on off the grid (“OTG”) enclosures that are both fully mobile and support GPod products and services. Other costs incurred with respect to DLE are expensed as incurred; during the three-month and six-month periods ended September 30, 2026 this amounted to $26,900 and $72,400, respectively, which is characterized as Design and technical expense – related party. Our two significant vendors in production and operations, both now related parties have agreed to continue to defer any cash payments on their accounts payable balances until the Company has secured sufficient financing.

15000

30000

The Company and its founder/related party agreed to limit the related party’s annual salary to $60,000 per year or $5,000 per month.

225000

250000

2500000

100000

70000

6000

50000 500000

18043

8500

5000

31543

18043

5000

8500

150000

200000

2000000

121800

100000

150000

493600

325400

15200

40800

55000

35800 26900 72400 NOTE 5 - NOTES PAYABLE Notes Payable The Company’s unsecured notes payable bore interest at 0% per annum and were due and payable on demand. The Company may from time to time borrow additional funds from these non-affiliated sources on similar terms, if available. The Company used these funds primarily for working capital purposes. These notes payable were made in the ordinary course of business. As of September 30, 2026 and March 31, 2026 the Company had $227,815 and $209,515 in outstanding notes payable, respectively. The Company, during the six-month period ended September 30, 2026, received proceeds of $18,300 from one of its notes payable holders. No payments were made during the six-month period ended September 30, 2026. The Company, during the six-month period ended September 30, 2025, received proceeds of $13,355 and no payments were made to the note payable holders. The Company has no current plans on repaying the promissory notes payable and may seek to convert these notes payable into common stock of the Company or through some other means.

227815

209515

18300

13355

NOTE 6 - INCOME TAXES At September 30, 2026, the Company had a net operating loss carryforward of $2,325,693, which begins to expire in fiscal year ending March 31, 2035. Components of net deferred tax asset, including a valuation allowance, are as follows for September 30, 2026 and March 31, 2026: SCHEDULE OF DEFERRED TAX ASSET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Deferred tax asset:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260930_zItq88CNUodg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_z9tCBrrMxwSk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzkOs_z0cU4HmQuPJh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-bottom: 1pt">Net operating loss carryforward</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 18%; text-align: right">488,400</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 18%; text-align: right">437,800</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzkOs_maDTALNzOy4_znKualxqeZ5j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">488,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">437,800</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzOy4_zkD8BaIwBbB3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(488,400</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(437,800</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTALNzOy4_zML3btSikhDc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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> Valuation allowance for deferred tax asset as of September 30, 2026 and March 31, 2026 was $488,400 and $437,800, respectively. In assessing the recovery of the deferred tax asset, management considers whether it is more likely than not that some or all of the deferred tax asset will not be realized. The realization of the deferred tax asset is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not that our deferred tax asset will not be realized and recorded a 100% valuation allowance for the period. Reconciliation between statutory rate and the effective tax rate for the three-month and six-month periods ending September 30, 2026 and September 30, 2025, respectively: SCHEDULE OF RECONCILIATION BETWEEN STATUTORY RATE AND EFFECTIVE TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">(21.0</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: 18%; text-align: right">(21.0</td><td style="width: 1%; text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.00</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.00</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; 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">21.0</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">21.0</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Effective tax rate</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">0.0</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">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> The Company accounts for income tax using the liability method prescribed by ASC 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The deferred tax assets on September 30, 2026 and March 31, 2026 consist of net operating loss carryforwards. The net deferred tax asset has been fully offset by a valuation allowance because of the uncertainty of the attainment of future taxable income. For reporting purposes, we previously included state minimum franchise tax as a component of income taxes for the period reported. In accordance with ASC 740 we have included this minimum franchise tax in administrative expense and other in our Statement of Operations. The Company did not identify any material uncertain tax positions. The Company did not recognize any interest or penalties for unrecognized tax benefits. The federal income tax returns of the Company are subject to examination by the IRS generally for three years after filing with the service.

2325693

SCHEDULE OF DEFERRED TAX ASSET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Deferred tax asset:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260930_zItq88CNUodg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_z9tCBrrMxwSk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzkOs_z0cU4HmQuPJh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-bottom: 1pt">Net operating loss carryforward</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 18%; text-align: right">488,400</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 18%; text-align: right">437,800</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzkOs_maDTALNzOy4_znKualxqeZ5j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">488,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">437,800</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzOy4_zkD8BaIwBbB3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: 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">(488,400</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">(437,800</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTALNzOy4_zML3btSikhDc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</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>

488400

437800

488400

437800

488400

437800

488400

437800

As a result, management determined it was more likely than not that our deferred tax asset will not be realized and recorded a 100% valuation allowance for the period.

Reconciliation between statutory rate and the effective tax rate for the three-month and six-month periods ending September 30, 2026 and September 30, 2025, respectively: SCHEDULE OF RECONCILIATION BETWEEN STATUTORY RATE AND EFFECTIVE TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">(21.0</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: 18%; text-align: right">(21.0</td><td style="width: 1%; text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.00</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.00</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; 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">21.0</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">21.0</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Effective tax rate</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">0.0</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">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

0.210

0.0000

-0.210

-0.000

NOTE 7 - SHARE CAPITAL The Company is authorized to issue 90,000,000 shares of its $0.001 par value common stock and 10,000,000 shares of its $0.001 par value preferred stock. Common stock Holders of the Company’s common stock are entitled to one vote for each share on all matters submitted to a stockholder vote. Holders of common stock do not have cumulative voting rights. Therefore, holders of a majority of the shares of common stock voting for the election of directors can elect all of the directors. Holders of the Company’s common stock representing a majority of the voting power of the Company’s capital stock issued, outstanding and entitled to vote, represented in person or by proxy, are necessary to constitute a quorum at any meeting of stockholders. A vote by the holders of a majority of the Company’s outstanding shares is required to effectuate certain fundamental corporate changes such as liquidation, merger or an amendment to the Company’s certificate of incorporation. Holders of the Company’s common stock are entitled to share in all dividends that the board of directors, in its discretion, declares from legally available funds. In the event of a liquidation, dissolution or winding up, each outstanding share entitles its holder to participate pro rata in all assets that remain after payment of liabilities and after providing for each class of stock, if any, having preference over the common stock. The Company’s common stock has no pre-emptive rights, no conversion rights and there are no redemption provisions applicable to the Company’s common stock. During September 2022, the Company began an exempt private placement offering (the “2022 Stock Offering”) of its common stock at a price of $0.10 per share. Total capital raise for the 2022 Stock Offering is $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20220901__20220930__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoStockOfferingMember_zf6GC8MA9CU3" title="Proceeds from issuance of private placement">750,000. The 2022 Stock Offering the Company may include the settlement of accounts payable, vendor accounts as well as the settlement of related party amounts due on loans and accrued expense. The Company’s board of directors re-approved the 2022 Stock Offering and its extension of its terms and conditions and intends on settling with several of its vendors through the issuance of common stock as payment for vendor accounts payable under the terms of the 2022 Stock Offering. During the twelve-month period ended March 31, 2026 the Company issued 6,500,000 shares of its common stock for $650,000 in exchange for accounts payable, notes payable and accrued compensation payments. The Company during the twelve months ended March 31, 2026 received investment from 27 investors for a total of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TwentySevenInvestorsMember_zFJwPdDGcgla" title="Investment amount">20,950. The Company issued 209,500 shares of its common stock at a price of $0.10 per share, under the terms of the extended 2022 Stock Offering. Preferred stock Holders of the Company’s preferred stock (of which there are none) are entitled to the same rights and privileges as the Company’s common stock. Currently the Company’s preferred stock has no pre-emptive rights, no conversion rights and there are no redemption provisions applicable to the Company’s preferred stock. The Company’s preferred stock shall be issued from time to time in one or more series, with such distinctive serial designations as shall be stated and expressed in the resolution or resolutions providing for the issue of such shares from time to time adopted by board of directors; and in such resolution or resolutions providing for the issue of shares of each particular series, the board of directors is expressly authorized to fix the annual rate or rates of dividends for the particular series; the dividend payment dates for the particular series and the date from which dividends on all shares of such series issued prior to the record date for the first dividend payment date shall be cumulative; the redemption price or prices for the particular series; the voting powers for the particular series, the rights, if any, of holders of the shares of the particular series to convert the same into shares of any other series or class or other securities of the corporation, with any provisions for the subsequent adjustment of such conversion rights; and to classify or reclassify any unissued preferred stock by fixing or altering from time to time any of the foregoing rights, privileges and qualifications. At September 30, 2026 and March 31, 2026, there were 22,980,000 and 22,980,000 shares of common stock issued and outstanding, respectively.

90000000

0.001

10000000

0.001

Holders of the Company’s common stock are entitled to one vote for each share on all matters submitted to a stockholder vote. Holders of common stock do not have cumulative voting rights. Therefore, holders of a majority of the shares of common stock voting for the election of directors can elect all of the directors. Holders of the Company’s common stock representing a majority of the voting power of the Company’s capital stock issued, outstanding and entitled to vote, represented in person or by proxy, are necessary to constitute a quorum at any meeting of stockholders. A vote by the holders of a majority of the Company’s outstanding shares is required to effectuate certain fundamental corporate changes such as liquidation, merger or an amendment to the Company’s certificate of incorporation.

0.10

750000

6500000 650000

20950

209500

0.10

22980000

NOTE 8 - SUBSEQUENT EVENTS The Company evaluated all events that occurred after the balance sheet date of September 30, 2026 through the date the financial statements were available to be issued, October 30, 2026. The Company determined that it had the following reportable events. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">During the months of October and November 2026, the Company borrowed an additional $15,000 in funds from one of its note’s payable holders. The holder’s note payable amends the prior unsecured notes payable which bears interest at 0% per annum and is due and payable on demand.</td></tr> </table>

15000