Quarterly Report for Quarter Ending October 31, 2025 (Form 10-Q)

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Results of operations

Revenues

From January 20, 2025 (Date of Inception) to April 30, 2025, we generated revenue in the amount of $15,871.

For three and six months ended October 31, 2025, we generated revenue in the amount of $24,813 and 14,214, respectively.

The revenue generated was from providing advisory services to support the client's public relations and communication efforts and drafting, editing, and publishing of press releases on various news channel and also social media platform.

General and Administrative Expenses

From January 20, 2025 (Date of Inception) to April 30 2025, we had selling, general & administrative expenses in the amount of $16,755. These were primarily comprised of legal and professional fees, company incorporation fees, and audit fees.

For three and six months ended October 31, 2025, we had selling, general & administrative expenses in the amount of $19,029 and 10,664, respectively. These were primarily comprised of legal and professional fees, audit fees and employee salary.

Net Loss

Our net loss from January 20, 2025 (Date of Inception) to April 30 2025 was $1,442.

Our net profit for three and six months ended October 31, 2025 was $3,893 and $2,203.

Liquidity, Capital Resources and Capital Commitments

The minimum funding required to remain in business for at least the next 12 months is $40,000. Our current available capital resources enable us to conduct our planned operations for the next 4 months.

Cash Provided by Operating Activities

Net cash provided by operating activities was $14,067 from January 20, 2025 (Date of Inception) to April 30 2025. The cash provided by operating activities was attributable to depreciation expenses, increase in accrued expenses and other payables and increase in deferred revenue contra by net loss.

Net cash used by operating activities was $14,340 for six months ended October 31, 2025. The cash provided by operating activities was attributable to decrease in deferred revenue, account receivable and other payable.

Cash Used in Investing Activity

From January 20, 2025 (Date of Inception) to April 30 2025, we used $1,878 in investing activities, which was primarily attributable to the purchase of equipment.

For six months ended October 31, 2025, we used $8,705 in investing activities, as a result of purchase of software, equipment and repayment of lease liability.

Cash Provided by Financing Activity

From January 20, 2025 (Date of Inception) to April 30 2025, net cash provided by financing activities were $5,047 from issuance of share and advances from our director.

For six months ended October 31, 2025, net cash provided by financing activities were $16,443 as a result of advances from our director.

Off-Balance Sheet Arrangements

The Company has no off-balance sheet arrangements.