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NOTE 1 — Organization and Business Operations Bravalo Corporation (“Bravalo”) was incorporated in Wyoming on October 27, 2025. The Company develops and provides HeadLab, an artificial intelligence-powered software service accessible through an application programming interface (API). HeadLab is designed to assist users in generating, adapting, modifying, and optimizing text content, including headlines and other written content for digital communication and marketing purposes. The Company completed the initial development of HeadLab on April 24, 2026, and began generating revenue from subscription-based API access in July 2026. The Company has selected December 31 as its fiscal year end.

NOTE 2 — Going Concern As of September 30, 2026, the Company had $13,109 in cash and a working capital deficit of $61,805. As of December 31, 2025, the Company had $235 in cash and a working capital deficit of $27,419. The Company has incurred and expects to continue to incur significant costs in pursuit of its financing and acquisition plans. Management plans to address this need for capital through the Proposed Public Offering. However, the Company cannot assure that its plans to raise capital will be successful. Therefore, in connection with the Company’s assessment of going concern considerations in accordance with Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management determined that these factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. Such substantial doubt has not been alleviated by management’s plans. The financial statements do not include any adjustments that might result from its inability to consummate the Proposed Public Offering or its inability to continue as a going concern.

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NOTE 3 — Significant Accounting Policies Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) applicable to interim financial statements. These financial statements should be read in conjunction with the audited financial statements of the Company for the period from October 27, 2025 (Inception) through December 31, 2025, and the related notes. The statements of operations for the nine months ended September 30, 2026, are not necessarily indicative of the results to be expected for the year ending December 31, 2026, or for any other future annual or interim period. 8 Use of Estimates The preparation of financial statements in conformity with U.S. 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 amounts of expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. Segment Information The Company operates as a single operating segment. The chief operating decision maker (“CODM”) is the Company’s Chief Executive Officer, who makes resource allocation decisions and assesses performance based on financial information presented on a consolidated basis, accompanied by disaggregated revenue information. Accordingly, the Company has determined that it has a single reportable segment and operating segment. Intangible Assets The Company follows the provisions of Accounting Standards Codification (“ASC”) 350, “Intangibles-Goodwill and Other”. Definite-lived intangible assets can represent developed technology, website development costs, non-compete agreements, customer related intangible assets, patents, trademark and trade names and are amortized over their estimated useful lives, generally on a straight-line basis. Indefinite lived intangible assets can relate to domain names owned by the Company. The Company recognizes amortization in the month the asset is placed in service and costs incurred to renew or extend the life of an intangible asset are expensed as incurred. The Company assesses intangible assets for impairment in accordance with the provisions of ASC Subtopic 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. Intangible assets are tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. The amount of impairment loss, if any, is measured as the difference between the carrying value of the asset and its estimated fair value. Capital Stock The Company’s capital stock consists of authorized common shares, with issued shares recorded at par value and any excess received over par value recognized as additional paid-in capital in accordance with applicable accounting standards. Common shares are classified as shareholders’ equity. Related Parties The Company adopted ASC 850, “Related Party Disclosures”, for the identification of related parties and disclosure of related party transactions. 9 Revenue Recognition The Company generates revenue primarily from the sale of subscriptions that provide customers with access to its application programming interface (“API”) platform. The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers, when control of the promised services is transferred to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. The Company determines revenue recognition by identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, the performance obligations are satisfied. API Subscription Revenue The Company generates revenue from providing customers with continuous access to its HeadLab application programming interface (“API”), which enables users to generate and process text content, including headlines and other written content for digital communication and marketing purposes. Customers contact the Company through its website to discuss their service requirements and applicable pricing. The agreed service terms, fees, subscription period, and permitted API call volume are specified in the applicable invoice. Customers are required to pay invoices in advance, and the Company provides API access through a unique API key after receipt of full payment. Subscription revenue is recognized over time because customers simultaneously receive and consume the benefits of the services as the Company performs. Revenue from fixed subscription fees is recognized on a straight-line basis over the subscription term, beginning when access to the API platform is made available to the customer, because the Company provides a consistent level of service throughout that period. Subscription terms generally range from one month to one year. Subscription fees are generally fixed for the contractual term. The Company invoices customers in advance, with payment due upon invoicing. Deferred Revenue Deferred revenue represents amounts billed and due or collected from customers before the related subscription services are provided. These amounts are recognized as revenue over the applicable subscription term as the Company satisfies its performance obligation. Deferred revenue expected to be recognized within the next 12 months is classified as a current liability, and the remaining balance, if any, is classified as a noncurrent liability. Deferred revenue was $0 as of September 30, 2026, and December 31, 2025, respectively. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the Financial Accounting Standards Board (“FASB”) ASC 820, “Fair Value Measurements and Disclosures,” approximate the carrying amounts represented in the balance sheet, primarily due to their short-term nature. 10 Fair value is defined as the price that would be received for sale of an asset or paid to transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 1%">●</td> <td style="width: 98%; text-align: justify">Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets;</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td>●</td> <td style="text-align: justify">Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.</td></tr> </table> Earnings per Share The Company computes basic earnings (loss) per share in accordance with ASC Topic 260, “Earnings per Share”, by dividing net loss by the weighted average number of ordinary shares outstanding during the period, excluding ordinary shares subject to forfeiture. As of September 30, 2026, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted loss per ordinary share is the same as basic loss per ordinary share for the period presented. Income Taxes The Company accounts for income taxes under ASC Topic 740, “Income Taxes”, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of September 30, 2026, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. 11 Uncertain Tax Positions The Company has adopted FASB standards for accounting for uncertainty in income taxes. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company has not yet undergone an examination by any taxing authorities and has not identified any uncertain tax positions requiring recognition in its financial statements. The assessment of the Company's tax position relies on the judgment of management to estimate the exposures associated with the Company's various filing positions. Recent Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, “Segment reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”). The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 on October 27, 2025, the date of its incorporation. Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) applicable to interim financial statements. These financial statements should be read in conjunction with the audited financial statements of the Company for the period from October 27, 2025 (Inception) through December 31, 2025, and the related notes. The statements of operations for the nine months ended September 30, 2026, are not necessarily indicative of the results to be expected for the year ending December 31, 2026, or for any other future annual or interim period. 8

Use of Estimates The preparation of financial statements in conformity with U.S. 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 amounts of expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.

Segment Information The Company operates as a single operating segment. The chief operating decision maker (“CODM”) is the Company’s Chief Executive Officer, who makes resource allocation decisions and assesses performance based on financial information presented on a consolidated basis, accompanied by disaggregated revenue information. Accordingly, the Company has determined that it has a single reportable segment and operating segment.

Intangible Assets The Company follows the provisions of Accounting Standards Codification (“ASC”) 350, “Intangibles-Goodwill and Other”. Definite-lived intangible assets can represent developed technology, website development costs, non-compete agreements, customer related intangible assets, patents, trademark and trade names and are amortized over their estimated useful lives, generally on a straight-line basis. Indefinite lived intangible assets can relate to domain names owned by the Company. The Company recognizes amortization in the month the asset is placed in service and costs incurred to renew or extend the life of an intangible asset are expensed as incurred. The Company assesses intangible assets for impairment in accordance with the provisions of ASC Subtopic 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. Intangible assets are tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. The amount of impairment loss, if any, is measured as the difference between the carrying value of the asset and its estimated fair value.

Capital Stock The Company’s capital stock consists of authorized common shares, with issued shares recorded at par value and any excess received over par value recognized as additional paid-in capital in accordance with applicable accounting standards. Common shares are classified as shareholders’ equity.

Related Parties The Company adopted ASC 850, “Related Party Disclosures”, for the identification of related parties and disclosure of related party transactions. 9

Revenue Recognition The Company generates revenue primarily from the sale of subscriptions that provide customers with access to its application programming interface (“API”) platform. The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers, when control of the promised services is transferred to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. The Company determines revenue recognition by identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, the performance obligations are satisfied. API Subscription Revenue The Company generates revenue from providing customers with continuous access to its HeadLab application programming interface (“API”), which enables users to generate and process text content, including headlines and other written content for digital communication and marketing purposes. Customers contact the Company through its website to discuss their service requirements and applicable pricing. The agreed service terms, fees, subscription period, and permitted API call volume are specified in the applicable invoice. Customers are required to pay invoices in advance, and the Company provides API access through a unique API key after receipt of full payment. Subscription revenue is recognized over time because customers simultaneously receive and consume the benefits of the services as the Company performs. Revenue from fixed subscription fees is recognized on a straight-line basis over the subscription term, beginning when access to the API platform is made available to the customer, because the Company provides a consistent level of service throughout that period. Subscription terms generally range from one month to one year. Subscription fees are generally fixed for the contractual term. The Company invoices customers in advance, with payment due upon invoicing. Deferred Revenue Deferred revenue represents amounts billed and due or collected from customers before the related subscription services are provided. These amounts are recognized as revenue over the applicable subscription term as the Company satisfies its performance obligation. Deferred revenue expected to be recognized within the next 12 months is classified as a current liability, and the remaining balance, if any, is classified as a noncurrent liability. Deferred revenue was $0 as of September 30, 2026, and December 31, 2025, respectively.

Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the Financial Accounting Standards Board (“FASB”) ASC 820, “Fair Value Measurements and Disclosures,” approximate the carrying amounts represented in the balance sheet, primarily due to their short-term nature. 10 Fair value is defined as the price that would be received for sale of an asset or paid to transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 1%">●</td> <td style="width: 98%; text-align: justify">Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets;</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td>●</td> <td style="text-align: justify">Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.</td></tr> </table>

Earnings per Share The Company computes basic earnings (loss) per share in accordance with ASC Topic 260, “Earnings per Share”, by dividing net loss by the weighted average number of ordinary shares outstanding during the period, excluding ordinary shares subject to forfeiture. As of September 30, 2026, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted loss per ordinary share is the same as basic loss per ordinary share for the period presented.

Income Taxes The Company accounts for income taxes under ASC Topic 740, “Income Taxes”, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of September 30, 2026, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. 11

Uncertain Tax Positions The Company has adopted FASB standards for accounting for uncertainty in income taxes. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company has not yet undergone an examination by any taxing authorities and has not identified any uncertain tax positions requiring recognition in its financial statements. The assessment of the Company's tax position relies on the judgment of management to estimate the exposures associated with the Company's various filing positions.

Recent Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, “Segment reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”). The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07 on October 27, 2025, the date of its incorporation. Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

NOTE 4 — Segment Information ASC Topic 280, “Segment Reporting”, establishes standards for companies to report, in their financial statements, information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. 12 Management has determined that the Company operates and reports in a single operating segment, which currently focuses on the development of AI-powered software tools. The Company has commenced commercial operations and generates revenue from its AI-powered software services. The Company’s Chief Operating Decision Maker is the Company’s Chief Executive Officer. The CODM evaluates the performance of the Company's single operating segment and makes decisions regarding the allocation of resources based on net loss before income taxes, which is the sole measure of segment profit (loss) used by the CODM. In assessing segment performance and making resource allocation decisions, the CODM regularly reviews revenue and significant expense categories included in net loss before income taxes. The measure of segment assets is total assets, which is reported in the accompanying balance sheets. The CODM regularly reviews the following significant expense categories that are provided to the CODM and used in assessing operating performance: <ul style="margin-top: 0in; list-style-type: disc"> <li style="margin: 0; text-align: justify; font-size: 12pt">Software and website development expenses, which represent costs directly attributable to the development of AI-powered software tools;</li> <li style="margin: 0; text-align: justify; font-size: 12pt">Amortization expense related to capitalized assets used in operations;</li> <li style="margin: 0; text-align: justify; font-size: 12pt">Server lease expense which attributable to host the company’s commercial, artificial intelligence-based service (HeadLab) and maintain live product operations for active users.</li> </ul> All other operating expenses that are not individually significant and not regularly reviewed by the CODM are aggregated into “Other Segment Items”. These amounts primarily consist of professional fees and other general and administrative expenses. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top; padding-bottom: 1pt; padding-left: 9pt; text-indent: -9pt"> </td> <td colspan="2" style="vertical-align: top; text-align: center">Nine</td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="2" style="vertical-align: top; text-align: center">Nine</td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt; padding-left: 9pt; text-indent: -9pt"> </td> <td colspan="2" style="vertical-align: top; text-align: center">months ended</td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="2" style="vertical-align: top; text-align: center">months ended</td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt; padding-left: 9pt; text-indent: -9pt"> </td> <td colspan="2" style="vertical-align: top; text-align: center">September 30, 2026</td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="2" style="vertical-align: top; text-align: center">September 30, 2025</td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt; padding-left: 9pt; text-indent: -9pt"> </td> <td colspan="2" style="border-bottom: Black 2.25pt solid; vertical-align: top; text-align: center">AI-Powered Software Tools Segment</td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 2.25pt solid; vertical-align: top; text-align: center">AI-Powered Software Tools Segment</td></tr> <tr> <td style="vertical-align: top; width: 47%; padding-bottom: 1pt; padding-left: 9pt">Revenue</td> <td style="vertical-align: bottom; width: 3%">$</td> <td style="vertical-align: bottom; width: 23%; text-align: right">41,200</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; width: 9%">$</td> <td style="vertical-align: bottom; width: 16%; text-align: right">-</td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt; padding-left: 9pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt; padding-left: 9pt">Expenses:</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt; padding-left: 9pt">Software Development Expenses</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">4,750</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt; padding-left: 9pt">Website Development Expenses</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">17,800</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt; padding-left: 9pt">Amortization</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">9,560</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt; padding-left: 9pt">Server Lease</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">14,000</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt; padding-left: 9pt">Other Segment Items</td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">12,011</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">-</td></tr> <tr> <td style="vertical-align: top; padding-bottom: 2.5pt; padding-left: 0.25in">Total Segment Expenses:</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">58,121</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">-</td></tr> <tr> <td style="vertical-align: top; padding-bottom: 2.5pt; padding-left: 0.25in"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"> </td></tr> <tr> <td style="vertical-align: top; padding-bottom: 2.5pt; padding-left: 0.25in">Net Loss Before Income Taxes</td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom"> $</td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom; text-align: right">(16,921)</td> <td style="vertical-align: bottom"></td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom"> $</td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom; text-align: right">-</td></tr> <tr> <td style="vertical-align: top; padding-bottom: 2.5pt; padding-left: 0.25in"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td></tr> </table> The CODM reviews actual results against budget and prior period amounts for these expense categories on a monthly basis to support resource allocation decisions. The Company has disclosed all significant expense categories that are regularly provided to and reviewed by the CODM. No other significant segment expense categories require separate disclosure. 13 The CODM reviews the position of total assets as reported in the Company’s balance sheets available with the Company to assess if the Company has sufficient resources available to discharge its liabilities. Additionally, the CODM regularly reviews the intangible assets which consist of the capitalized software development costs incurred to assess whether they remain recoverable and continue to provide expected future economic benefits.

NOTE 5 — Intangible Assets In December 2025 the Company capitalized website development costs of $22,060, which is being amortized over a three-year life. In August 2026 the Company capitalized website upgrade development costs of $10,200, which is being amortized over a three-year life. As of December 31, 2025, the accumulated amortization for the software was $119. As of September 30, 2026, the accumulated amortization for the software was $5,918. In April 2026 the Company capitalized API development costs of $25,875, which is being amortized over a three-year life. As of September 30, 2026, the accumulated amortization for the software was $3,761. The Company had the following intangible assets as of September 30, 2026, and December 31, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td colspan="2" style="text-align: center">As of</td> <td style="text-align: center"> </td> <td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">As of</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td colspan="2" style="text-align: center">September 30,</td> <td style="text-align: center"> </td> <td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">December 31,</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td colspan="2" style="text-align: center">2026</td> <td style="text-align: center"> </td> <td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">2025</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td colspan="2" style="border-bottom: Black 2.25pt solid; text-align: center">(unaudited)</td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 2.25pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top"> <td style="width: 70%; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 5.75pt">API Development Costs</td> <td style="width: 2%; text-align: justify">$</td> <td style="border-top: Black 2.25pt solid; width: 12%; text-align: right">25,875</td> <td style="width: 2%; text-align: justify"> </td> <td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">$</td> <td style="border-top: Black 2.25pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 5.75pt">Website Development Costs</td> <td style="text-align: justify"> </td> <td style="text-align: right">32,260</td> <td style="text-align: justify"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">22,060</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 5.75pt">Accumulated Amortization</td> <td style="border-bottom: Black 1pt solid; text-align: justify"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(9,679)</td> <td style="text-align: justify"> </td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">(119)</td></tr> <tr> <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">Intangible Assets, Net</td> <td style="border-bottom: Black 2.25pt double; vertical-align: top; text-align: justify">$</td> <td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right">48,456</td> <td style="vertical-align: top; text-align: justify"> </td> <td style="border-bottom: Black 1.5pt double; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">$</td> <td style="border-bottom: Black 1.5pt double; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">21,941</td></tr> </table> During the three months ended September 30, 2026, the Company recorded amortization expense of $4,278. During the nine months ended September 30, 2026, the Company recorded amortization expense of $9,560. The Company expects to recognize amortization expense of $7,001 for the remainder of the fiscal year ending December 31, 2026, amortization expense of $19,379 for the fiscal year ending December 31, 2027, amortization expense of $19,258 for the fiscal year ending December 31, 2028, and amortization expense of $2,819 for the fiscal year ending December 31, 2029. 14

48456

21941

4278

9560

NOTE 6 — Related Party Transactions Founder Shares On December 10, 2025, the Company issued 1,800,000 shares of common stock to Alexander Valencia Pena, the Company’s President, at a purchase price of $0.005 per share, for aggregate proceeds of $9,000. Related Party Loans In order to finance transaction costs associated with the Company's operations, on October 27, 2025, the President and Director, Alexander Valencia Pena, entered into an interest-free loan agreement with the company, committed to providing financing in an amount of up to $200,000, due on demand. As of September 30, 2026, the Company’s President, Alexander Valencia Pena, has loaned to the Company $91,014, of which $90,785 was advanced to the Company for the Company's operating expenses for the nine months ended September 30, 2026. This loan is unsecured, non-interest bearing and due on demand.

91014

NOTE 7 — Commitments and Contingencies Contractual Commitments On September 28, 2026, the Company entered into an agreement for API Modification Services for total consideration of $38,500. As of September 30, 2026, the Company had paid $16,100 under the agreement. The remaining balance of $22,400 is payable on or before December 31, 2026. Litigation The Company was not subject to any legal proceedings during the period from October 27, 2025 (inception) to September 30, 2026, and no legal proceedings are currently pending or threatened to the best of our knowledge.

NOTE 8 — Shareholders’ Equity Common Stock The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. On December 10, 2025, we issued 1,800,000 shares of common stock to Alexander Valencia Pena, our President, Secretary, Treasurer and a Director, at a price of $0.005 per share, for an aggregate value of $9,000. In July 2026 the Company issued 68,000 common shares to its shareholders for total proceeds of $1,700, representing approximately $0.025 per share. In August 2026 the Company issued 97,800 common shares to its shareholders for total proceeds of $2,445, representing approximately $0.025 per share. 15 In September 2026 the Company issued 196,200 common shares to its shareholders for total proceeds of $4,905, representing approximately $0.025 per share. There were 2,162,000 and 1,800,000 shares of common stock issued and outstanding as of September 30, 2026, and December 31, 2025, respectively. Preferred Stock No preferred stocks were issued or outstanding as of September 30, 2026. Warrants No warrants were issued or outstanding as of September 30, 2026. Stock Options No stock options were issued or outstanding as of September 30, 2026. Accumulated Deficit As of September 30, 2026, accumulated deficit was $31,399, compared to $14,478 as of December 31, 2025. The change in accumulated deficit during the nine months ended September 30, 2026, primarily resulted from the Company’s net loss for the period.

2162000

1800000

NOTE 9 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date through November 9, 2026, the date that the financial statements were available to be issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements, except as described below. After September 30, 2026, the Company issued 748,840 common shares to its shareholders for total proceeds of $18,721, representing approximately $0.025 per share.

748840