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Note 1 – Organization and nature of business E-Smart Corp. (“Company,” “we,” “us,” or “our”) was incorporated on June 6, 2023, under the laws of the State of Nevada, USA. E-Smart Corp. operates a digital platform for tattoo artist discovery and design. Our platform provides a catalog of tattoo artists, with profiles that allow prospective clients to review artists’ work. We also publish monthly tattoo related news and information to keep users informed about industry developments, tattoo styles, new materials, and innovations. The Company also offers AI Tattoo Generator (the “AI Tattoo Idea Generator API”), a digital tool that generates tattoo sketch concepts from user input. The AI Tattoo Idea Generator is available to individual users through the Company’s website and to businesses and developers through the AI Tattoo Idea Generator API, which is offered under paid subscription plans. Subscriptions to the AI Tattoo Idea Generator API are currently the Company’s sole source of revenue. The Company’s principal executive office is located in Barcelona, Spain, from which its sole officer manages the Company’s operations.

Note 2 – Going Concern The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. The Company currently has losses and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. E-Smart Corp. has generated $42,870 of revenue and incurred a net loss of $127,976 for the year ended August 31, 2026, additionally, it’s reporting an accumulated deficit since inception of $238,225 as of August 31, 2026. The Company's capacity to operate as a going concern is reliant on its ability to generate profitable operations in the future and/or secure the required funding to meet its obligations and settle liabilities resulting from standard business operations when they become due. Management plans to finance operating expenses for the next twelve months through loans from the Company’s Chief Executive Officer and/or a private offering of common stock. As of August 31, 2026, the Company F-6 had cash of $601, a working capital deficit of $258,426 and $65,245 of remaining availability under the related party loan agreement, under which the outstanding balance is repayable upon the lender’s request. Net cash used in operating activities was $60,188 for the year ended August 31, 2026. The Company has no commitments for additional financing, and management’s plans do not alleviate the substantial doubt about the Company’s ability to continue as a going concern.

42870 127976 238225

60188

Note 3 – Summary of 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. The Company’s year end is August 31. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions denominated in currencies other than the U.S. dollar (principally the euro) are remeasured into U.S. dollars at the exchange rates in effect on the transaction dates, and monetary assets and liabilities denominated in foreign currencies are remeasured at period-end exchange rates. Foreign currency transaction gains and losses are included in the statements of operations. Fair Value of Financial Instruments FASB ASC Topic 820, "Fair Value Measurement," defines fair value as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standards apply to recurring and nonrecurring fair value measurements of financial and non-financial assets and liabilities. The Company determines the fair values of its assets and liabilities based on a fair value hierarchy that includes three levels of inputs that may be used to measure fair value. F-7 The three levels are defined as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 12%; text-align: justify">Level 1: </td> <td style="width: 88%; padding-bottom: 12pt; text-align: justify">defined as observable inputs such as quoted prices in active markets; </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 2: </td> <td style="padding-bottom: 12pt; text-align: justify">defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 3: </td> <td style="text-align: justify">defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. </td></tr> </table> Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $601 and $6,825 of cash as August 31, 2026 and 2025, respectively. Prepaid Expenses Prepaid expenses consist of amounts paid in advance for services and lease payments and are expensed on a straight-line basis over the related service periods. As of August 31, 2026 and 2025, prepaid expenses were $9,891 and $20,274, respectively. The August 31, 2026 balance consists of $6,875 of the OTCQB annual market fee for the period ending January 31, 2027 and $3,016 of prepaid server lease payments for the period ending October 23, 2026. <p id="xdx_840_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zp7bXbYv1ltk" style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Accounts Payable Accounts Payable discloses a liability to a creditor, carried on open account, usually for purchases of goods and services. As of August 31, 2026, the Company had accounts payable of $298. <p id="xdx_84F_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zFkR8MfgVRj" style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Intangible Assets and Impairment of Long-Lived Assets Intangible assets consist of the Company’s website and AI Tattoo Idea Generator API software, which were acquired from a third party. Costs to acquire internal-use software and website development costs incurred during the application development stage are capitalized in accordance with ASC 350-40, Internal-Use Software, and ASC 350-50, Website Development Costs; costs incurred during the preliminary project and post-implementation/operating stages, including website maintenance are expensed as incurred. Capitalized costs are amortized on a straight-line basis over an estimated useful life of five years from the date the asset is placed in service. As of August 31, 2026, the Company had accumulated amortization of $94,378. F-8 The Company reviews long-lived assets, including intangible assets subject to amortization, for impairment in accordance with ASC 360-10 whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability is assessed by comparing the carrying amount of the asset group with the undiscounted future cash flows expected to result from its use and eventual disposition. If the carrying amount is not recoverable, an impairment loss is recognized for the amount by which the carrying amount exceeds fair value. No impairment was recognized for the years ended August 31, 2026 and 2025. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. All income tax amounts reflect the use of the liability method under accounting for income taxes. Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes arising primarily from differences between financial and tax reporting purposes. Current year expense represents the amount of income taxes paid, payable or refundable for the period. Deferred income taxes, net of appropriate valuation allowances, are determined using the tax rates expected to be in effect when the taxes are actually paid. Valuation allowances are recorded against deferred tax assets when it is more likely than not that such assets will not be realized. When an uncertain tax position meets the more likely than not recognition threshold, the position is measured to determine the amount of benefit or expense to recognize in the financial statements. The Company’s income tax returns are subject to review and examination by federal, state and local governmental authorities. As of August 31, 2026, no tax year is under examination by federal, state or local governmental authorities. Because the Company is a U.S. corporation that is more than 25% owned by a foreign person, it must file IRS Form 5472 with its federal income tax return to report reportable transactions with its foreign related party, including the related party loans described in Note 6. The Company has filed its U.S. corporate income tax returns on Form 1120, together with the required Forms 5472, for each tax year since inception: the periods ended August 31, 2023, 2024 and 2025. The Company has not been assessed any penalties for these filings and has not accrued any amounts for penalties or interest. If penalties and interest are incurred as a result of an examination, they will be included in the income tax section of the statement of operations. F-9 Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. Revenue Recognition Under Accounting Standards Codification No. 606, "Revenue from Contracts with Customers" ("ASC 606"), the Company recognizes revenue when control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. ASC 606 establishes a five-step model for revenue recognition: 1. Identify the contract with the customer: The Company enters into subscription agreements for its API services with customers. The Company offers the "AI Powered Tattoo Artist API," a subscription-based API service that utilizes artificial intelligence to generate custom tattoo designs. The "AI Powered Tattoo Artist" API is available through both a free trial plan with limited features and paid monthly plans for different amounts of API requests. Customers may prepay several months at once. 2. Identify the performance obligations in the contract: The Company's performance obligation is providing access to its API services for the subscription period. 3. Determine the transaction price: The transaction price is the fixed amount agreed upon in the subscription agreement, adjusted for any variable consideration such as discounts or rebates. 4. Allocate the transaction price to the performance obligations: The transaction price is allocated entirely to the performance obligation of API access. 5. Recognize revenue when (or as) the performance obligation is satisfied: Revenue is recognized over time as API access is provided, typically ratably over the subscription period. Revenue is recognized regardless of the number of API requests used; unused requests expire at the end of each month. The Company also licenses copies of its API software to customers for their internal use for a fixed fee; revenue from these licenses is recognized at the point in time the software is delivered. During the years ended August 31, 2026 and 2025, the Company recorded revenue, net of discounts, of $42,870 and $29,247, respectively, consisting of subscription revenue of $36,870 and $17,192, respectively, and software license revenue of $6,000 and $12,055, respectively. F-10 Plans are payable in advance. Deferred revenue was $13,865 and $0 as of August 31, 2026 and 2025, respectively. The August 31, 2026 balance related to three customers those prepaid plans for up to three months and was recognized as revenue in the first quarter of fiscal 2027. Because all contracts have a duration of one year or less, the Company does not disclose remaining performance obligations, as permitted by ASC 606-10-50-14. The Company did not recognize accounts receivable as of August 31, 2026 or 2025. During the year ended August 31, 2026, three customers accounted for 31%, 19% and 14% of revenue. During the year ended August 31, 2025, five customers accounted for 21%, 21%, 13%, 10% and 10% of revenue. Cost of Revenue Cost of revenue consists of costs directly attributable to providing access to the Company’s API services, comprising server lease costs and amortization of the website and API software. Website maintenance, marketing and other general costs are included in general and administrative expenses. Reclassifications Certain prior-year amounts have been reclassified to conform to the current-year presentation. In fiscal 2026, the Company began presenting cost of revenue and gross profit (loss) in its statements of operations. Accordingly, for the year ended August 31, 2025, server lease costs of $17,384 and amortization of the website and API software of $34,760, totaling $52,144, previously included in general and administrative expenses, have been reclassified to cost of revenue. As a result, general and administrative expenses for fiscal 2025 decreased from $87,388 to $35,244, and a gross loss of $22,897 is presented. The reclassification had no effect on previously reported revenue, loss from operations, net loss, net loss per share, total assets, stockholders’ deficit or cash flows. Segment Reporting The Company operates as a single operating and reportable segment, providing access to its AI-powered tattoo design API through subscriptions and, on occasion, software licenses. The Company’s Chief Executive Officer is the Chief Operating Decision Maker (“CODM”), who evaluates performance and makes decisions about allocating resources on a consolidated basis. The CODM uses net loss, as reported in the statements of operations, to assess performance, monitor actual results against budget and evaluate funding needs. Accordingly, the CODM considers revenue, cost of revenue, general and administrative expenses and interest expense as reported in the statements of operations, and total assets as reported in the balance sheets. No additional expense or asset information that is supplemental to that disclosed in these financial statements is regularly provided to the CODM. F-11 Recent Accounting Pronouncements Recently adopted The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, retrospectively for the fiscal year ended August 31, 2026. The Company has a single reportable segment, and its Chief Executive Officer is the chief operating decision maker. The adoption affected disclosures only. Not yet adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, requires disaggregated rate reconciliation information in percentages and amounts and disclosure of income taxes paid by jurisdiction. As an emerging growth company using the extended transition period, the Company will adopt ASU 2023-09 for the fiscal year ending August 31, 2027. ASU 2024-03, Expense Disaggregation Disclosures (Subtopic 220-40), as clarified by ASU 2025-01, requires disaggregated disclosure of certain expenses included in each expense caption and is effective for the Company for the fiscal year ending August 31, 2028. ASU 2025-06, Internal-Use Software (Subtopic 350-40): Targeted Improvements, removes the software development project stages and revises the threshold for capitalizing software and website development costs. It is effective for the Company for the fiscal year ending August 31, 2029, with early adoption permitted. The Company expects ASU 2023-09 and ASU 2024-03 to affect disclosures only and is evaluating the impact of ASU 2025-06 on future website and API development costs. Other recently issued pronouncements are not expected to have a material impact 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. The Company’s year end is August 31.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions denominated in currencies other than the U.S. dollar (principally the euro) are remeasured into U.S. dollars at the exchange rates in effect on the transaction dates, and monetary assets and liabilities denominated in foreign currencies are remeasured at period-end exchange rates. Foreign currency transaction gains and losses are included in the statements of operations. Fair Value of Financial Instruments FASB ASC Topic 820, "Fair Value Measurement," defines fair value as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standards apply to recurring and nonrecurring fair value measurements of financial and non-financial assets and liabilities. The Company determines the fair values of its assets and liabilities based on a fair value hierarchy that includes three levels of inputs that may be used to measure fair value. F-7 The three levels are defined as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 12%; text-align: justify">Level 1: </td> <td style="width: 88%; padding-bottom: 12pt; text-align: justify">defined as observable inputs such as quoted prices in active markets; </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 2: </td> <td style="padding-bottom: 12pt; text-align: justify">defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 3: </td> <td style="text-align: justify">defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. </td></tr> </table>

Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $601 and $6,825 of cash as August 31, 2026 and 2025, respectively.

601

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Prepaid Expenses Prepaid expenses consist of amounts paid in advance for services and lease payments and are expensed on a straight-line basis over the related service periods. As of August 31, 2026 and 2025, prepaid expenses were $9,891 and $20,274, respectively. The August 31, 2026 balance consists of $6,875 of the OTCQB annual market fee for the period ending January 31, 2027 and $3,016 of prepaid server lease payments for the period ending October 23, 2026.

9891

20274

<p id="xdx_840_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zp7bXbYv1ltk" style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Accounts Payable Accounts Payable discloses a liability to a creditor, carried on open account, usually for purchases of goods and services. As of August 31, 2026, the Company had accounts payable of $298.

298

<p id="xdx_84F_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zFkR8MfgVRj" style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Intangible Assets and Impairment of Long-Lived Assets Intangible assets consist of the Company’s website and AI Tattoo Idea Generator API software, which were acquired from a third party. Costs to acquire internal-use software and website development costs incurred during the application development stage are capitalized in accordance with ASC 350-40, Internal-Use Software, and ASC 350-50, Website Development Costs; costs incurred during the preliminary project and post-implementation/operating stages, including website maintenance are expensed as incurred. Capitalized costs are amortized on a straight-line basis over an estimated useful life of five years from the date the asset is placed in service. As of August 31, 2026, the Company had accumulated amortization of $94,378. F-8 The Company reviews long-lived assets, including intangible assets subject to amortization, for impairment in accordance with ASC 360-10 whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability is assessed by comparing the carrying amount of the asset group with the undiscounted future cash flows expected to result from its use and eventual disposition. If the carrying amount is not recoverable, an impairment loss is recognized for the amount by which the carrying amount exceeds fair value. No impairment was recognized for the years ended August 31, 2026 and 2025.

94378

Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. All income tax amounts reflect the use of the liability method under accounting for income taxes. Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes arising primarily from differences between financial and tax reporting purposes. Current year expense represents the amount of income taxes paid, payable or refundable for the period. Deferred income taxes, net of appropriate valuation allowances, are determined using the tax rates expected to be in effect when the taxes are actually paid. Valuation allowances are recorded against deferred tax assets when it is more likely than not that such assets will not be realized. When an uncertain tax position meets the more likely than not recognition threshold, the position is measured to determine the amount of benefit or expense to recognize in the financial statements. The Company’s income tax returns are subject to review and examination by federal, state and local governmental authorities. As of August 31, 2026, no tax year is under examination by federal, state or local governmental authorities. Because the Company is a U.S. corporation that is more than 25% owned by a foreign person, it must file IRS Form 5472 with its federal income tax return to report reportable transactions with its foreign related party, including the related party loans described in Note 6. The Company has filed its U.S. corporate income tax returns on Form 1120, together with the required Forms 5472, for each tax year since inception: the periods ended August 31, 2023, 2024 and 2025. The Company has not been assessed any penalties for these filings and has not accrued any amounts for penalties or interest. If penalties and interest are incurred as a result of an examination, they will be included in the income tax section of the statement of operations. F-9

Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.

Revenue Recognition Under Accounting Standards Codification No. 606, "Revenue from Contracts with Customers" ("ASC 606"), the Company recognizes revenue when control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. ASC 606 establishes a five-step model for revenue recognition: 1. Identify the contract with the customer: The Company enters into subscription agreements for its API services with customers. The Company offers the "AI Powered Tattoo Artist API," a subscription-based API service that utilizes artificial intelligence to generate custom tattoo designs. The "AI Powered Tattoo Artist" API is available through both a free trial plan with limited features and paid monthly plans for different amounts of API requests. Customers may prepay several months at once. 2. Identify the performance obligations in the contract: The Company's performance obligation is providing access to its API services for the subscription period. 3. Determine the transaction price: The transaction price is the fixed amount agreed upon in the subscription agreement, adjusted for any variable consideration such as discounts or rebates. 4. Allocate the transaction price to the performance obligations: The transaction price is allocated entirely to the performance obligation of API access. 5. Recognize revenue when (or as) the performance obligation is satisfied: Revenue is recognized over time as API access is provided, typically ratably over the subscription period. Revenue is recognized regardless of the number of API requests used; unused requests expire at the end of each month. The Company also licenses copies of its API software to customers for their internal use for a fixed fee; revenue from these licenses is recognized at the point in time the software is delivered. During the years ended August 31, 2026 and 2025, the Company recorded revenue, net of discounts, of $42,870 and $29,247, respectively, consisting of subscription revenue of $36,870 and $17,192, respectively, and software license revenue of $6,000 and $12,055, respectively. F-10 Plans are payable in advance. Deferred revenue was $13,865 and $0 as of August 31, 2026 and 2025, respectively. The August 31, 2026 balance related to three customers those prepaid plans for up to three months and was recognized as revenue in the first quarter of fiscal 2027. Because all contracts have a duration of one year or less, the Company does not disclose remaining performance obligations, as permitted by ASC 606-10-50-14. The Company did not recognize accounts receivable as of August 31, 2026 or 2025. During the year ended August 31, 2026, three customers accounted for 31%, 19% and 14% of revenue. During the year ended August 31, 2025, five customers accounted for 21%, 21%, 13%, 10% and 10% of revenue.

Cost of Revenue Cost of revenue consists of costs directly attributable to providing access to the Company’s API services, comprising server lease costs and amortization of the website and API software. Website maintenance, marketing and other general costs are included in general and administrative expenses.

Reclassifications Certain prior-year amounts have been reclassified to conform to the current-year presentation. In fiscal 2026, the Company began presenting cost of revenue and gross profit (loss) in its statements of operations. Accordingly, for the year ended August 31, 2025, server lease costs of $17,384 and amortization of the website and API software of $34,760, totaling $52,144, previously included in general and administrative expenses, have been reclassified to cost of revenue. As a result, general and administrative expenses for fiscal 2025 decreased from $87,388 to $35,244, and a gross loss of $22,897 is presented. The reclassification had no effect on previously reported revenue, loss from operations, net loss, net loss per share, total assets, stockholders’ deficit or cash flows.

Segment Reporting The Company operates as a single operating and reportable segment, providing access to its AI-powered tattoo design API through subscriptions and, on occasion, software licenses. The Company’s Chief Executive Officer is the Chief Operating Decision Maker (“CODM”), who evaluates performance and makes decisions about allocating resources on a consolidated basis. The CODM uses net loss, as reported in the statements of operations, to assess performance, monitor actual results against budget and evaluate funding needs. Accordingly, the CODM considers revenue, cost of revenue, general and administrative expenses and interest expense as reported in the statements of operations, and total assets as reported in the balance sheets. No additional expense or asset information that is supplemental to that disclosed in these financial statements is regularly provided to the CODM. F-11

Recent Accounting Pronouncements Recently adopted The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, retrospectively for the fiscal year ended August 31, 2026. The Company has a single reportable segment, and its Chief Executive Officer is the chief operating decision maker. The adoption affected disclosures only. Not yet adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, requires disaggregated rate reconciliation information in percentages and amounts and disclosure of income taxes paid by jurisdiction. As an emerging growth company using the extended transition period, the Company will adopt ASU 2023-09 for the fiscal year ending August 31, 2027. ASU 2024-03, Expense Disaggregation Disclosures (Subtopic 220-40), as clarified by ASU 2025-01, requires disaggregated disclosure of certain expenses included in each expense caption and is effective for the Company for the fiscal year ending August 31, 2028. ASU 2025-06, Internal-Use Software (Subtopic 350-40): Targeted Improvements, removes the software development project stages and revises the threshold for capitalizing software and website development costs. It is effective for the Company for the fiscal year ending August 31, 2029, with early adoption permitted. The Company expects ASU 2023-09 and ASU 2024-03 to affect disclosures only and is evaluating the impact of ASU 2025-06 on future website and API development costs. Other recently issued pronouncements are not expected to have a material impact on the Company’s financial statements.

Note 4 – Intangible Assets Intangible assets relate to the website and API software, which were developed for the Company by a third party, under a Full-Stack Development Agreement dated June 23, 2023, at a total cost of $173,800. The components were placed in service in stages between September 2023 and September 2024, and each component is amortized on a straight-line basis over an estimated useful life of five years from the date it was placed in service. As of August 31, 2026, the amount of intangible assets is $173,800 consisting of website and API. Amortization expense for the year ended August 31, 2026 was $34,760. Accumulated amortization as of August 31, 2026 was $94,378. Amortization expense is included in cost of revenue in the statements of operations. As of August 31, 2026, estimated future amortization expense for intangible assets is $34,760 for each of the fiscal years ending August 31, 2027 and 2028, $9,902 for the fiscal year ending August 31, 2029. F-12 Intangible assets amounts are as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-size: 11pt; text-align: center"> </td> <td style="vertical-align: bottom; padding-right: 12.15pt; padding-left: 0.1pt; font-size: 11pt; text-align: center; line-height: 12.2pt"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 10pt; padding-left: 10pt; font-size: 11pt; text-align: center; line-height: 12.2pt">Website Development</td> <td style="vertical-align: bottom; padding-right: 4.6pt; padding-left: 0.2pt; font-size: 11pt; text-align: center; line-height: 12.2pt"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 10pt; padding-left: 10pt; font-size: 11pt; text-align: center; line-height: 12.2pt">AI-Powered Tattoo Cost Calculator API </td> <td style="vertical-align: bottom; padding-right: 3.75pt; padding-left: 3.3pt; font-size: 11pt; text-align: center; line-height: 12.2pt"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 10pt; padding-left: 10pt; font-size: 11pt; text-align: center; line-height: 12.2pt">Total</td></tr> <tr> <td style="vertical-align: bottom">Estimated Useful Life (Years)</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt">5</td> <td style="text-align: right"> </td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt">5</td> <td style="text-align: right"> </td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt"> </td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt"> </td> <td style="text-align: right"> </td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt"> </td> <td style="text-align: right"> </td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt"> </td></tr> <tr> <td style="vertical-align: bottom">Total Cost of the Asset</td> <td style="vertical-align: bottom; text-align: right">$</td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt">81,000</td> <td style="text-align: right">$</td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt">92,800</td> <td style="text-align: right">$</td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt">173,800</td></tr> <tr> <td style="vertical-align: bottom">Accumulated Amortization at August 31, 2026</td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; padding-right: 10pt; text-align: right; padding-left: 10pt">(46,058)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 1pt solid; padding-right: 10pt; text-align: right; padding-left: 10pt">(48,320)</td> <td style="text-align: right"> </td> <td style="border-bottom: Black 1pt solid; padding-right: 10pt; text-align: right; padding-left: 10pt">(94,378)</td></tr> <tr> <td style="vertical-align: bottom">Net Book Value at August 31, 2026</td> <td style="vertical-align: bottom; text-align: right">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 10pt; text-align: right; padding-left: 10pt">34,942</td> <td style="text-align: right">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 10pt; text-align: right; padding-left: 10pt">44,480</td> <td style="text-align: right">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 10pt; text-align: right; padding-left: 10pt">79,422</td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt"> </td> <td style="text-align: right"> </td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt"> </td> <td style="text-align: right"> </td> <td style="padding-right: 10pt; text-align: right; padding-left: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td>Amortization Expense for year ended August 31, 2026</td> <td style="text-align: right">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 10pt; text-align: right; padding-left: 10pt">16,200</td> <td style="text-align: right">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 10pt; text-align: right; padding-left: 10pt">18,560</td> <td style="text-align: right">$</td> <td style="border-bottom: Black 1.5pt double; padding-right: 10pt; text-align: right; padding-left: 10pt">34,760</td></tr> <tr> <td style="width: 55%"> </td> <td style="width: 2%"> </td> <td style="padding-right: 10pt; width: 13%; padding-left: 10pt"> </td> <td style="width: 2%"> </td> <td style="padding-right: 10pt; width: 13%; padding-left: 10pt"> </td> <td style="width: 2%"> </td> <td style="padding-right: 10pt; width: 13%; padding-left: 10pt"> </td></tr> </table>

173800

Note 5 – Common Stock The Company has 75,000,000, $0.001 par value shares of common stock authorized. On June 30, 2023, the Company issued 4,500,000 shares of common stock to its President and Director, Diana Vasylenko, at $0.001 per share. During the year ended August 31, 2025, the Company issued 1,299,469 shares of common stock for cash proceeds at $0.0225 per share for a total of $29,238. During the year ended August 31, 2026, the Company did not issue any shares of common stock. On January 28, 2026, Diana Vasylenko, the Company’s President, Chief Executive Officer, Treasurer, Secretary and Director, returned 2,000,000 shares of restricted common stock to the Company for no consideration. These shares were subsequently cancelled by the Company. As of August 31, 2026, the Company had 3,799,469 shares issued and outstanding.

3799469

Note 6 – Related Party Effective June 6, 2023, the Company entered into a loan agreement with Diana Vasylenko, the Company’s President, Chief Executive Officer, Treasurer, Secretary and Director. The agreement established a Loan Amount of $70,000. The parties amended the agreement on November 14, 2023, increasing the Loan Amount to $220,000, and on January 30, 2026, increasing it to $320,000. The loan has a stated interest rate of 0% and provides for no contractual interest or fees. The agreement states that the loan is to be repaid over five years. The agreement provides for repayment from Company revenues after the Company achieves “significant financial returns” and permits repayment upon the lender’s request. F-13 As of August 31, 2026 and 2025, the amount due to a related party was $254,755 and $200,790, respectively. The loan is due on demand and is therefore classified as a current liability. As of August 31, 2026, $65,245 of the $320,000 facility remained available. The Company imputes interest on the loan at a market rate and records it as interest expense with a corresponding credit to additional paid-in capital. For fiscal 2026, interest was imputed on the daily outstanding loan balance at the monthly short-term Applicable Federal Rate published by the Internal Revenue Service, which ranged from 3.56% to 4.10% per annum during the year. In prior years, interest was imputed at a fixed rate of 5.25% per annum. Because market interest rates were not stable during fiscal 2026, management concluded that a monthly rate better reflects a market rate for the loan; the change was accounted for prospectively from September 1, 2025 as a change in accounting estimate. Imputed interest expense of $8,680 and $9,898 for the years ended August 31, 2026 and 2025, respectively, was recorded as additional paid-in capital.

254755

200790

Note 7 – Commitments and Contingencies In the normal course of business, the Company may become a party to litigation matters involving claims against it. As of August 31, 2026, there are no current matters that would have a material effect on the Company’s financial position or results of operations.

Note 8 – Income Taxes At August 31, 2026 and 2025, the Company had net operating loss carryforwards for federal income tax purposes of approximately $212,742 and $93,446, respectively, available to offset future taxable income. Net operating losses arising in tax years beginning after December 31, 2017 may be carried forward indefinitely but may offset no more than 80% of taxable income in any year. Imputed interest on the related party loan (Note 6) is not deductible for income tax purposes and is treated as a permanent difference; cumulative imputed interest through August 31, 2026 was $25,483. Amortization of intangible assets for income tax purposes is the same as for financial reporting purposes, and accordingly no temporary difference arises. Because realization of the related future tax benefits is not considered more likely than not, no benefit has been recognized in these financial statements, and a full valuation allowance has been recorded against the associated deferred tax asset. The valuation allowance totaled approximately $44,676 at August 31, 2026, reflecting a net increase of $25,052 during the year. Management assesses the realizability of deferred tax assets by evaluating whether it is more likely than not that some or all of the deferred tax assets will not be realized, considering the scheduled reversal of deferred tax liabilities, projected future taxable income, and available tax planning strategies. Based on this assessment, management concluded that sufficient uncertainty exists to warrant a full valuation allowance as of August 31, 2026. All tax years since the Company's inception remain open to examination by taxing authorities. F-14 For the years ended August 31, 2026 and 2025, the components of the Company’s deferred tax assets are as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding: 2pt 4pt; width: 70%"> </td> <td style="width: 2%; padding-right: 0.5pt; padding-left: 0.5pt; text-align: right"> </td> <td id="xdx_490_20260831_zpIuk3tJi0id" style="border-bottom: Black 1pt solid; padding: 2pt 4pt; width: 13%; text-align: center">August 31, 2026</td> <td style="width: 2%; padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td id="xdx_49E_20250831_zNI2ajduqoub" style="border-bottom: Black 1pt solid; padding: 2pt 4pt; width: 13%; text-align: center">August 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Non-current deferred tax assets:</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: right"> </td> <td style="padding: 2pt 4pt; text-align: right"> </td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: right"> </td> <td style="padding: 2pt 4pt; text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLossCarryforwards_iI_zXL8WKnwUyu8" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Net operating loss carryforward</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="padding: 2pt 4pt; text-align: right"> 44,676</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="padding: 2pt 4pt; text-align: right"> 19,624</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zGhxQhWe7yUk" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Total deferred tax assets</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="padding: 2pt 4pt; text-align: right">44,676</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="padding: 2pt 4pt; text-align: right">19,624</td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zbcg0jxFhbxl" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Valuation allowance</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">(44,676)</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">(19,624)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsNet_iI_zBKbOtSc2NZ9" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Net deferred tax assets</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding: 2pt 4pt; text-align: right"> -</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding: 2pt 4pt; text-align: right"> -</td></tr> </table> For the years ended August 31, 2026 and 2025, the actual tax benefit differed from the amount computed by applying the expected statutory rate of 21%, as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="padding: 2pt 4pt; vertical-align: bottom; width: 70%"> </td> <td style="vertical-align: top; width: 2%; padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td id="xdx_492_20250901__20260831_zwm0OMGlMpGl" style="border-bottom: Black 1pt solid; padding: 2pt 4pt; width: 13%; text-align: center">August 31, 2026</td> <td style="vertical-align: top; width: 2%; padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td id="xdx_49F_20240901__20250831_zBTr0cRg7FHl" style="border-bottom: Black 1pt solid; padding: 2pt 4pt; width: 13%; text-align: center">August 31, 2025</td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zDlrF08mYs66" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Computed “expected” tax expense (benefit)</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="padding: 2pt 4pt; text-align: right"> (26,875)</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="padding: 2pt 4pt; text-align: right"> (14,287)</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_zRMVLZcy04Z8" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Nondeductible imputed interest</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">1,823</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">2,079</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zOYjjJGnDHb7" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Change in valuation allowance</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">25,052</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">12,208</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_zNcFc74FksEa" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Actual tax expense (benefit)</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding: 2pt 4pt; text-align: right"> -</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding: 2pt 4pt; text-align: right"> -</td></tr> </table> Given the uncertainty surrounding realization, the Company has recorded a full valuation allowance against the deferred tax benefit related to these unutilized net operating losses. In accordance with ASC 740, management has reviewed the Company's tax positions and identified no significant uncertain positions beyond those already disclosed.

For the years ended August 31, 2026 and 2025, the components of the Company’s deferred tax assets are as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding: 2pt 4pt; width: 70%"> </td> <td style="width: 2%; padding-right: 0.5pt; padding-left: 0.5pt; text-align: right"> </td> <td id="xdx_490_20260831_zpIuk3tJi0id" style="border-bottom: Black 1pt solid; padding: 2pt 4pt; width: 13%; text-align: center">August 31, 2026</td> <td style="width: 2%; padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td id="xdx_49E_20250831_zNI2ajduqoub" style="border-bottom: Black 1pt solid; padding: 2pt 4pt; width: 13%; text-align: center">August 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Non-current deferred tax assets:</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: right"> </td> <td style="padding: 2pt 4pt; text-align: right"> </td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: right"> </td> <td style="padding: 2pt 4pt; text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLossCarryforwards_iI_zXL8WKnwUyu8" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Net operating loss carryforward</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="padding: 2pt 4pt; text-align: right"> 44,676</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="padding: 2pt 4pt; text-align: right"> 19,624</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zGhxQhWe7yUk" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Total deferred tax assets</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="padding: 2pt 4pt; text-align: right">44,676</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="padding: 2pt 4pt; text-align: right">19,624</td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zbcg0jxFhbxl" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Valuation allowance</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">(44,676)</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">(19,624)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsNet_iI_zBKbOtSc2NZ9" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Net deferred tax assets</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding: 2pt 4pt; text-align: right"> -</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding: 2pt 4pt; text-align: right"> -</td></tr> </table>

44676

19624

44676

19624

44676

19624

For the years ended August 31, 2026 and 2025, the actual tax benefit differed from the amount computed by applying the expected statutory rate of 21%, as follows: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="padding: 2pt 4pt; vertical-align: bottom; width: 70%"> </td> <td style="vertical-align: top; width: 2%; padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td id="xdx_492_20250901__20260831_zwm0OMGlMpGl" style="border-bottom: Black 1pt solid; padding: 2pt 4pt; width: 13%; text-align: center">August 31, 2026</td> <td style="vertical-align: top; width: 2%; padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td id="xdx_49F_20240901__20250831_zBTr0cRg7FHl" style="border-bottom: Black 1pt solid; padding: 2pt 4pt; width: 13%; text-align: center">August 31, 2025</td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zDlrF08mYs66" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Computed “expected” tax expense (benefit)</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="padding: 2pt 4pt; text-align: right"> (26,875)</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="padding: 2pt 4pt; text-align: right"> (14,287)</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_zRMVLZcy04Z8" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Nondeductible imputed interest</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">1,823</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">2,079</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zOYjjJGnDHb7" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Change in valuation allowance</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">25,052</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; padding: 2pt 4pt; text-align: right">12,208</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_zNcFc74FksEa" style="vertical-align: bottom"> <td style="padding: 2pt 4pt">Actual tax expense (benefit)</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding: 2pt 4pt; text-align: right"> -</td> <td style="padding-right: 0.5pt; padding-left: 0.5pt; text-align: center">$</td> <td style="border-bottom: Black 1.5pt double; padding: 2pt 4pt; text-align: right"> -</td></tr> </table>

-26875

-14287

1823

2079

25052

12208

Note 9 – Subsequent Events In accordance with ASC 855, Subsequent Events, the Company has evaluated subsequent events through the date the financial statements were issued. Based on this evaluation, the Company has determined that there are no material subsequent events requiring recognition or disclosure in these financial statements.