crona_10q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☒

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2026

☐

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to ___________

Commission File No. 000-56610

CRONA CORP.

(Exact name of registrant as specified in its charter)

Wyoming

7261

EIN 35-2574778

(State or Other Jurisdiction of

Incorporation or Organization)

(Primary Standard Industrial

Classification Number)

(IRS Employer

Identification Number)

422 Richards Street, Unit 170

Vancouver, BC V6B 2Z4

Tel: (888) 998-9449

(Address and telephone number of principal executive offices)

Securities registered under Section 12(b) of the Exchange Act:

Title of each class		Trading Symbol		Name of each exchange on which registered
Common stock		CCCP		OTC Pink

Securities registered under Section 12(g) of the Exchange Act:

None

Indicate by check mark whether the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for shorter period that the registrant as required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large, accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):

Large, accelerated filer	☐	Smaller reporting company	☒
Accelerated filer	☐	Emerging growth company	☐
Non-accelerated Filer	☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act) Yes ☐ No ☒

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest date verified in the Company’s records: 16,587,600 shares of common stock issued and outstanding as of September 30, 2026.

TABLE OF CONTENTS

PART I	FINANCIAL INFORMATION:	3
Item 1.	Financial Statements	3
	Condensed Consolidated Balance Sheets as of September 30, 2026 (Unaudited) and December 31, 2025 (Audited)	4
	Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2026 and 2025 (Unaudited)	5
	Condensed Consolidated Statements of Stockholders’ Deficit for the three and nine months ended September 30, 2026 and 2025 (Unaudited)	6
	Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2026 and 2025 (Unaudited)	8
	Notes to the Condensed Consolidated Financial Statements	9
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	14
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	17
Item 4.	Controls and Procedures	17
PART II	OTHER INFORMATION:	18
Item 1.	Legal Proceedings	18
Item 1A.	Risk Factors	18
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	18
Item 3.	Defaults Upon Senior Securities	18
Item 4.	Submission of Matters to a Vote of Securities Holders	18
Item 5.	Other Information	18
Item 6.	Exhibits	19
Signatures		20

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PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

The accompanying unaudited condensed consolidated interim financial statements of Crona Corp. (“the Company”, “we”, “us” or “our”), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations.

The interim financial statements should be read in conjunction with the Company’s latest annual financial statements.

In the opinion of management, the financial statements contain all material adjustments, including adjustments for the reported September 29, 2026 acquisition considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

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CRONA CORP.

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED)

	September 30, 2026			December 31, 2025
	(Unaudited)			(Audited)

ASSETS
Current Assets
Cash and cash equivalents	$	250		$	-
Prepaid expenses	$	5,000		$	-
Total Current Assets		5,250			-
Long-term Assets
Intangible assets, net		-			-
Property, plant and equipment, net		6,736			9,879
Total Long-term Assets		6,736			9,879
Total Assets	$	11,986		$	9,879
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Liabilities
Current Liabilities
Accounts payable and accrued professional fees	$	16,193		$	929
Interest payable		56,659			45,664
Related party advances – amount due to director		81,608			58,153
Convertible notes payable, net of discount		122,500			122,500
Total Current Liabilities		276,960			227,246
Other long-term liabilities		-			-
Total Long-Term Liabilities		-			-
Total Liabilities		276,960			227,246
Commitments and contingencies (Note 10)
Stockholders’ Deficit
Preferred stock, par value $0.00001; 5,000,000 shares issued and outstanding as of 2026 and 2025		50			50
Common stock, par value $0.001; 16,587,600 shares issued and outstanding as of 2026 and 2025		16,588			16,588
Additional paid in capital		183,563			183,563
Accumulated other comprehensive loss		(188	)		(188	)
Accumulated deficit		(464,987	)		(417,380	)
Total Stockholders’ Deficit		(264,974	)		(217,367	)
Total Liabilities and Stockholders’ Deficit	$	11,986		$	9,879

See accompanying notes to unaudited financial statements.

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CRONA CORP.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)

	For the three			For the three			For the nine			For the nine
	months ended			months ended			months ended			months ended
	September 30, 2026			September 30, 2025			September 30, 2026			September 30, 2025
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
REVENUES	$	-		$	-		$	-		$	-
OPERATING EXPENSES
Amortization on convertible promissory note		-			-			-			-
Depreciation and amortization expense		1,048			7,299			3,143			21,897
General and administrative expenses		2,769			5,551			5,181			25,778
Professional and acquisition-related expenses		21,787			12,925			28,288			81,125
Share based compensation		-			-			-			-
TOTAL OPERATING EXPENSES		25,604			25,775			36,612			128,800
OTHER INCOME (EXPENSE)
Interest expenses		(3,705	)		(7,942	)		(10,995	)		(13,589	)
Debt Forgiveness		-			115,744			-			151,710
TOTAL OTHE INCOME (EXPENSES)		(3,705	)		107,802			(10,995	)		138,121
INCOME (LOSS) BEFORE INCOME TAXES		(29,309	)		82,027			(47,607	)		9,321
PROVISION FOR INCOME TAXES		-			-			-			-
NET INCOME (LOSS)	$	(29,309	)	$	82,027		$	(47,607	)	$	9,321
OTHER COMPREHENSIVE LOSS
Foreign Currency Translation Adjustment		-			-			-			-
COMPREHENSIVE INCOME (LOSS)		(29,309	)		82,027			(47,607	)		9,321
NET INCOME (LOSS) PER SHARE: BASIC AND DILUTED	$	(0.002	)	$	0.012		$	(0.003	)	$	0.001
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		16,587,600			7,087,600			16,587,600			7,087,600

See accompanying notes to unaudited financial statements

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CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

For the nine months ended September 30, 2026 and 2025

									Additional					Other			Total
	Preferred Series A				Common Stock				Paid-in		Accumulated			Comprehensive			Stockholders
	Shares		Amount		Shares		Amount		Capital		Deficit			Loss			Deficit
For the nine months ended September 30, 2025

Balance, December 31, 2024		5,000,000	$	50		6,587,500	$	6,588	$	31,853	$	(307,822	)	$	(188	)	$	(269,519	)
Share issued from Convertible Notes		-		-		500,100		500		-		-			-			500
Net income for the nine months												9,321						9,321
Balance, September 30, 2025		5,000,000		50		7,087,600		7,088		31,853	$	(298,501	)		(188	)	$	(259,698	)

For the nine months ended September 30, 2026
Balance, December 31, 2025		5,000,000	$	50		16,587,600	$	16,588	$	183,563	$	(417,380	)	$	(188	)	$	(217,367	)
Net loss for the nine months		-		-		-		-		-		(47,607	)		-			(47,607	)
Balance, September 30, 2026		5,000,000	$	50		16,587,600	$	16,588	$	183,563	$	(464,987	)	$	(188	)	$	(264,974	)

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CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

For the three months ended September 30, 2026 and 2025

									Additional					Other			Total
	Preferred Series A				Common Stock				Paid-in		Accumulated			Comprehensive			Stockholders
	Shares		Amount		Shares		Amount		Capital		Deficit			Loss			Deficit
For the three months ended September 30, 2025

Balance June 30, 2025		5,000,000	$	50		7,087,600	$	7,088	$	31,853	$	(380,528	)	$	(188	)	$	(341,725	)
Share issued from Convertible Notes		-		-		-		-		-		-			-			-
Net income for the three months		-		-		-				-		82,027			-			82,027
Balance, September 30, 2025		5,000,000		50		7,087,600		7,088		31,853	$	(298,501	)		(188	)	$	(259,698	)

For the three months ended September 30, 2026
Balance June 30, 2026		5,000,000	$	50		16,587,600	$	16,588	$	183,563	$	(435,678	)	$	(188	)	$	(235,665	)
Net loss for the three months		-		-		-		-		-		(29,309	)		-			(29,309	)
Balance, September 30, 2026		5,000,000	$	50		16,587,600	$	16,588	$	183,563	$	(464,987	)	$	(188	)	$	(264,974	)

See accompanying notes to unaudited financial statements.

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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)

	For the nine months ended September 30, 2026			For the nine months ended September 30, 2025
	(Unaudited)			(Unaudited)

CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)/ income	$	(47,607	)	$	9,321
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation expenses		3,143			3,144
Noncash acquisition-related charge		1,515			–
Amortization expenses		-			18,753
Debt forgiveness – Non Cash		-			(151,710	)
Changes in operating assets and liabilities:
Increase (decrease) in Prepaid expenses		(5,000	)		-
Interest payable on convertible promissory note		10,995			(2,155	)
Increase in operating payables and director-funded expenses		36,954			6,266
NET CASH USED IN OPERATING ACTIVITIES		-			(116,381	)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash acquired upon acquisition of EC Journey		250			–
NET CASH PROVIDED BY INVESTING ACTIVITIES		250			–
CASH FLOWS FROM FINANCING ACTIVITIES					116,381
Advances from related parties
NET CASH FROM FINANCING ACTIVITIES		-			116,381
NET INCREASE IN CASH (including cash acquired)		250			-
Effects of currency translation on cash		-			-
Cash, beginning of period		-			-
Cash, end of period	$	250		$	-
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	$	-		$	-
Income taxes paid	$	-		$	-

See accompanying notes to unaudited financial statements.

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Crona Corp.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

September 30, 2026

Note 1 – ORGANIZATION AND NATURE OF BUSINESS

Crona Corp. (“the Company”) was incorporated in the State of Nevada on October 6, 2016. On February 3, 2023, the Company filed Articles of Continuance with the Secretary of State in the State of Wyoming pursuant to which the Company re-domiciled from the State of Nevada to the State of Wyoming. Effective December 29, 2022, the Company’s new address is 422 Richards Street, Unit 170 Vancouver, BC V6B 2Z4.

Historically, the Company has pursued the funeral and memorial services sector. On September 29, 2026, the Company acquired EC Journey Sdn. Bhd., a Malaysian company. Following the acquisition, EC Journey has commenced software development activities intended to establish an additional revenue stream for Crona Corp. The development initiative is at an early stage and had not generated recognized revenue as of September 30, 2026.

Note 2 – GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles (“GAAP”), which contemplate the continuation of the Company as a going concern.

The Company generated no revenue through September 30, 2026, and acquired EC Journey Sdn. Bhd. on September 29, 2026. The Company currently has accumulated losses of $464,987 as of September 30, 2026, and has not completed its efforts to establish a stabilized source of revenue 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.

Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation and Consolidation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (US GAAP) for interim reporting. The Company’s fiscal year-end is December 31. The financial statements include the accounts of Crona Corp. and its wholly owned subsidiary, EC Journey Sdn. Bhd., from September 29, 2026, the reported acquisition date. Intercompany balances and transactions are eliminated upon consolidation. The accounting for the acquisition remains final and is subject to final determination of the appropriate acquisition model and fair values.

Use of Estimates

The preparation of financial statements in conformity with 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

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.

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Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. An entity must also disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers, including qualitative and quantitative information about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract.

Basic Income (Loss) Per Share

The Company computes earnings (loss) per share under ASC 260. Basic earnings (loss) per share uses weighted-average common shares outstanding. The Company has an outstanding convertible promissory note as described in Note 7. Potential common shares arising from conversion are excluded from diluted earnings (loss) per share for loss periods to the extent their inclusion would be anti-dilutive. The conversion rights and number of potential common shares require confirmation against the executed note and any amendments.

Property and Equipment

Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterment that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over the following estimated useful lives of the related assets.

	Useful life
	Minimum	Maximum
Equipment	10 Months	15 Years

Intangible assets

Intangible assets consist of contracts acquired in an asset purchase agreement (see Note 4). The estimated useful life of these assets was determined to be 3 years. The Company periodically evaluates the reasonableness of the useful lives of these assets. Once these assets are fully amortized, they are removed from the accounts. These assets are reviewed for impairment or obsolescence when events or changes in circumstances indicate that the carrying amount may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows or other valuation techniques. The Company has no intangibles with indefinite lives.

Impairment of Long-Lived Assets

The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. To determine recoverability of a long-lived asset, management evaluates whether the estimated future undiscounted net cash flows from the asset are less than it carrying amount. If impairment is indicated, the long-lived asset would be written down to fair value. Fair value is determined by an evaluation of available price information at which assets could be bought or sold, including quoted market prices, if available, or the present value of the estimated future cash flows based on reasonable and supportable assumptions.

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Leases

The Company accounts for leases in accordance with Accounting Standards Update (“ASU”) No. 2016-02, “Leases”. Under this guidance, lessees (including lessees under leases classified as finance leases, which are to be classified based on criteria like that applicable to capital leases under current guidance, and leases classified as operating leases) will recognize a right-to-use asset and a lease liability on the balance sheet, initially measured as the present value of lease payments under the lease. The guidance permits companies to make an accounting policy election not to apply the recognition provisions of the guidance to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise). If this election is made, lease payments under short term leases will be recognized on a straight-line basis over the lease term. The Company has elected not to apply the standard to short-term leases.

Recent Accounting Pronouncements

Management has evaluated recent accounting pronouncements for the three and nine months ended September 30, 2026 and has not identified any material effects on the accompanying interim financial statements based on the information available.

Note 4 – ASSET AQUISITION

On December 29, 2022, the Company entered into an Asset Purchase Agreement with Zeroblast Services Ltd., then a related party, to acquire certain equipment and intangible assets. The historical acquisition allocation was $24,980 for equipment and $75,020 for intangible assets. The carrying values of these assets are reflected in the accompanying balance sheets and the related property, plant and equipment and intangible asset notes.

Note 5 – PROPERTY PLANT & EQUIPMENT

The Company’s Property plant and equipment as of September 30, 2026, and December 31, 2025, are as follows

	September 30, 2026			December 31, 2025
Property, plant and equipment, gross	$	24,980		$	24,980
Less: Depreciation		(18,244	)		(15,101	)
Property, plant and equipment, net		6,736			9,879

Depreciation expense was $3,143 for the nine months ended September 30, 2026.

Note 6 – INTANGIBLE ASSETS

The Company’s intangible assets as of September 30, 2026, and December 31, 2025, are as follows:

	September 30, 2026			December 31, 2025
Intangible assets, gross	$	75,020		$	75,020
Less: Amortization		(75,020	)		(75,020	)
Intangible assets, net		-			-

No intangible amortization expense was recorded for the nine months ended September 30, 2026.

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Note 7 – CONVERTIBLE PROMISSORY NOTE

On February 09, 2023, the Company issued a convertible promissory note (the “February 2023 Note”) at a face value of $133,000 to a third party at an interest rate of 12% per annum. Net proceeds received against the promissory note are $116,000 with a discount of $17,000. Maturity date of the note is 12 months from the date of issue with a conversion price of $0.001.

The convertible-note balance declined from $132,500 at December 31, 2024 to $122,500 at December 31, 2025. The 2025 general ledger records a $500 reduction associated with common stock issued to Wei Fan and a $9,500 reduction on December 31, 2025 associated with restricted common stock reflected in transfer agent records. The original February 2023 note matured in February 2024. As of September 30, 2026, the principal balance remained $122,500. Management has indicated that the creditor has not demanded immediate repayment. The Company continues to recognize the outstanding principal and accrued interest. The absence of a demand does not itself establish an extension or waiver of the contractual maturity date.

	September 30, 2026		December 31, 2025
Convertible promissory note, net	$	122,500	$	122,500
Accrued interest payable		56,659		45,664
Total note and accrued interest		179,159		168,164

On October 27, 2023, 500,000 shares of common stock were issued at a rate of $0.001 to settle the promissory note value of $500.

On April 29, 2025, 500,000 shares of common stock were issued at a rate of $0.001 to settle the promissory note value of $500.

The September 30, 2026 balance sheet records accrued interest payable of $56,659 and convertible notes payable of $122,500; these balances were $45,664 and $122,500 at December 31, 2025, respectively.

Interest expense for the nine months ended September 30, 2026 was approximately $10,995.

Note 8 – RELATED PARTY TRANSACTIONS

The Company had amounts due to its director of $81,608 as of September 30, 2026 and $58,153 as of December 31, 2025. The increase reflects expenses and prepaid services paid directly by the director on behalf of the Company. These balances are presented as related party advances in the accompanying balance sheets. The advances are interest-free and have no fixed repayment schedule or maturity date.

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Note 9 – STOCKHOLDERS’ EQUITY

Common Shares

The Company has 1,000,000,000, $0.001 par value shares of common stock authorized.

On March 7, 2025, Cheung Lam Hung, through Next Talent (HK) Limited, acquired 5,000,000 common shares in a private purchase transaction. This was a transfer between shareholders rather than a new issuance by the Company. The ownership percentage in the earlier report is not a current ownership representation.

As of September 30, 2026, and December 31, 2025, the company’s common shares issued and outstanding are 16,587,600 and 16,587,600 respectively.

Preferred Shares

The Company has 5,000,000, $0.00001 par value of preferred stock authorized.

As of September 30, 2026, and December 31, 2025, the company’s preferred shares issued and outstanding are 5,000,000 and 5,000,000 respectively.

Note 10 – COMMITMENTS AND CONTINGENCIES

From time to time, the Company is subject to various litigation and other claims in the normal course of business. The Company establishes liabilities in connection with legal actions that management deems to be probable and estimable. No amounts have been accrued in the financial statements with respect to any matters.

Note 11 – ACQUISITION OF EC JOURNEY SDN. BHD.

On September 29, 2026, Crona Corp. acquired all two issued ordinary shares of EC Journey Sdn. Bhd., a Malaysian company, for nominal consideration of RM2. The former owner also agreed to assign to Crona Corp., without additional consideration, a RM8,515 receivable from EC Journey. The corresponding intercompany payable and receivable have been eliminated in these condensed consolidated statements. At September 30, 2026, EC Journey held RM999 in cash and RM7,056 of external payables. Using the management-provided translation rate of RM4 per US dollar, these equal approximately $250 and $1,764, respectively. Following the acquisition, EC Journey commenced developing software intended to create an additional revenue stream for Crona Corp. No software revenue was recognized through September 30, 2026. The timing and amount of any future revenue remain uncertain.

Note 12 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events occurring after September 30, 2026, through the date of issuance of these financial statements. Management has determined that there were no additional material events requiring recognition or disclosure in the accompanying financial statements.

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ITEM 2. MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward looking statement notice

Statements made in this Form 10-Q that are not historical, or current facts are “forward-looking statements” made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the “Act”) and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate” or “continue,” or the negative thereof. We intend that such forward-looking statements be subject to the safe harbor for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statement represents management’s best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Financial information contained in this quarterly report and in our unaudited interim financial statements is stated in United States dollars and are prepared in accordance with United States generally accepted accounting principles.

DESCRIPTION OF BUSINESS

Brief description of Crona Corp.

The Company was incorporated on October 6, 2016, under the laws of the State of Nevada.

On February 3, 2023, the Company filed Articles of Continuance with the Secretary of State for the state of Wyoming. Accordingly, the Company transferred its state of formation from Nevada to Wyoming and became a Wyoming entity. In conjunction with this change of domicile, the Company increased the number of common shares that it is authorized to issue to 1,000,000,000 shares, par value $0.001 per share.

On February 7, 2023, the Company filed a Certificate of Dissolution with the Secretary of State for the State of Nevada, effectively dissolving the Company’s existence in Nevada. The effective date for the Nevada dissolution is March 17, 2023.

On January 7, 2025, the Board of Directors of Crona Corp. (the “Company”) appointed Cheung Lam Hung to fill a vacancy on the Board of Directors with a term expiring at the Company's next Annual Meeting of Stockholders also on the same date the Board of Directors appointed Cheung Lam Hung as its President, Chief Executive Officer, Treasurer, Chief Financial Officer and Secretary.

General description of our activity

Historically, the Company pursued a business strategy in the funeral and memorial services industry following a management change in June 2023. On September 29, 2026, the Company acquired EC Journey Sdn. Bhd. as part of its efforts to develop new business opportunities, including software development.

The Company had not generated revenue through September 30, 2026. EC Journey has commenced developing software intended to support future revenue generation for the consolidated group. The development work remains at an early stage, and there is no assurance regarding the timing or amount of future revenue.

The Company has historically evaluated opportunities in funeral and memorial products. Following the acquisition of EC Journey, management is also pursuing a software-development initiative as a potential new revenue stream. As of September 30, 2026, no software revenue had been recognized.

The Company’s historical target market included funeral homes, funeral suppliers and distributors. The acquired subsidiary is developing software that management intends to commercialize as an additional source of revenue. Product scope, customer arrangements and commercial launch timing remain under development.

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RESEARCH AND DEVELOPMENT EXPENDITURES

We have not incurred any research expenditure since our incorporation.

BANKRUPTCY OR SIMILAR PROCEEDINGS

There has been no bankruptcy, receivership or similar proceeding.

COMPLIANCE WITH GOVERNMENT REGULATION

We will be required to comply with all regulations, rules and directives of governmental authorities and agencies applicable to the services provided in any facility in any jurisdiction which we would conduct activities.

FACILITIES

Our current office is located at 422 Richards Street, Unit 170, Vancouver, BC V6B 2Z4. Our telephone number is (888) 998-9449.

EMPLOYEES AND EMPLOYMENT AGREEMENTS

As of September 30, 2026, the Company had no employees. Our sole officer and director, Cheung Lam Hung currently devotes approximately 20 hours per week to company matters. After receiving funding, Cheung Lam Hung plans to devote as much time to the operation of the Company as he determines is necessary for him to manage the affairs of the Company. As our business and operations increase, we will assess the need for full time management and administrative support personnel.

LEGAL PROCEEDINGS

There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company.

MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This section includes a few forward-looking statements that reflect our current views regarding the future events and financial performance of Crona Corp.

The Company is not an emerging growth company, as defined under Section 2(a)(19) of the Securities Act of 1933, as amended. Accordingly, the Company is subject to the applicable reporting and disclosure requirements under the Securities Exchange Act of 1934, as amended.

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RESULTS OF OPERATIONS

Results of Operations for the three and nine months ended September 30, 2026 and 2025:

Revenue for the three and nine months ended September 30, 2026 and 2025

The Company did not generate revenue for the three or nine months ended September 30, 2026. Following its September 29, 2026 acquisition, EC Journey commenced software development activities intended to establish an additional revenue stream. No revenue from these activities was recognized in the period.

Operating expenses for the three and nine months ended September 30, 2026, and 2025

Total operating expenses for the three months ended September 30, 2026 were approximately $25,604, including the acquisition-related charge of $1,515. The principal expenses were professional and audit fees, general and administrative expenses, and depreciation.

Total operating expenses for the three months ended September 30, 2025 were $25,775, based on the comparative statement of operations.

Total operating expenses for the nine months ended September 30, 2026 were approximately $36,612, including the acquisition-related charge.

Total operating expenses for the nine months ended September 30, 2025 were $128,800, based on the comparative statement of operations.

Net Loss

Net loss for the nine months ended September 30, 2026 was approximately $47,607, compared with net income of $9,321 for the corresponding 2025 period.

The change from net income in the prior-year period to a net loss in the current year reflects professional expenses, financing costs and the effect of the acquisition of EC Journey.

Liquidity and Capital Resources

As of September 30, 2026, the condensed consolidated cash balance was approximately $250, reflecting cash acquired with EC Journey. Consolidated liabilities were approximately $276,960 and the consolidated stockholders’ deficit was approximately $264,974.

Management believes the Company will continue to incur losses and negative cash flows from operating activities for the foreseeable future and will need additional equity or debt financing to sustain its operations until it can achieve profitability and positive cash flows, if ever. The Company’s continuation as a going concern is dependent upon its ability to ultimately attain profitable operations, generate sufficient cash flow to meet its obligations, and obtain additional financing as may be required. The outcome of this uncertainty cannot be assured. Our independent registered public accounting firm, in their reports on our financial statements for the year ended December 31, 2025, expressed substantial doubt about our ability to continue as a going concern. These circumstances could complicate our ability to raise additional capital.

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The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. There can be no assurance that management will be successful in implementing its business plan or that the successful implementation of such business plan will actually improve the Company's operating results.

CASH FLOWS FROM OPERATING ACTIVITIES

Net cash from operating activities was nil for the nine months ended September 30, 2026, based on the condensed consolidated cash flow reconciliation. Expenses were largely accrued or funded directly by the director, and the acquisition-related charge was noncash.

CASH FLOWS FROM INVESTING ACTIVITIES

The acquisition of EC Journey added approximately $250 of cash to the consolidated group; this amount is presented as cash acquired in investing activities.

CASH FLOWS FROM FINANCING ACTIVITIES

Net cash from financing activities was nil for the nine months ended September 30, 2026. Direct payments of company expenses by the director are noncash transactions.

OFF-BALANCE SHEET ARRANGEMENTS

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

None

ITEM 4. CONTROLS AND PROCEDURES

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2026. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.

Changes in Internal Controls over Financial Reporting

There was no change in the Company’s internal control over financial reporting during the quarterly period covered by this report that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

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PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We are not involved in any pending legal proceedings nor are we aware of any pending or threatened litigation against us.

ITEM 1A. RISK FACTORS

None.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS

None

ITEM 5. OTHER INFORMATION

None

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ITEM 6. EXHIBITS

The following exhibits are included as part of this report by reference:

31.1		Certification of Chief Executive and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

32.1		Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

101.INS		Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)

101.SCH		Inline XBRL Taxonomy Extension Schema Document

101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document

101.LAB		Inline XBRL Taxonomy Extension Labels Linkbase Document

101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document

104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

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SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.