Annual Report for Fiscal Year Ending December 31, 2025 (Form 10-K)

Management's Discussion and Analysis of Financial Condition and Results of Operations.

The following discussion should be read in conjunction with the financial statements and related notes that appear elsewhere in this prospectus. This discussion contains forward-looking statements that involve significant uncertainties. Our actual results could differ materially from those anticipated in these forward-looking statements as a result of various factors, including those discussed in "Risk Factor" elsewhere in this report. For further information, see "Risk Relating to Forward-Looking Statement" above.

RESULTS OF OPERATIONS

Fiscal year ended December 31, 2025, compared to December 31, 2024:

Revenues

For the years ended December 31, 2025 and 2024, we have generated $44,782 and $40,723 in revenues, respectively. Increase in revenue was driven by the overall growth in the Company's business activity.

Operating expenses

Total operating expenses for the year ended December 31, 2025 were $120,150 compared to $95,748 for the year ended December 31, 2024. The operating expenses for the year ended December 31, 2025 and 2024 included Amortization Expense of $47,191 and $30,040; General and Administrative expenses of $25,499 and $47,894; and Professional Fees of $47,460 and $17,814, respectively.

Increase in total operating expenses was primarily due to the increase in amortization expense and general and administrative expenses. Increase in general and administrative expenses was primarily due to server rental and marketing expenses.

Other income

For the years ended December 31, 2025 and 2024, we have generated $196,479 and $0 in other income, respectively. The other income for the year ended December 31, 2025 results from a forgiveness of $196,479 loan from our former director Arturas Saladzius.

Net Income/(Losses)

Our net income /(loss) for the years ended December 31, 2025 and 2024, was $121,111 and $(55,025), respectively.

Liquidity and Capital Resources

As of December 31, 2025, our total assets were $84,273 comprised of prepaid expenses $10,834 and intangible assets $73,439. Our total liabilities were $8,000 comprised of other payable of $8,000.

Shareholders' equity/(deficit) has increased to $76,273 as of December 31, 2025 from $(44,838) as of December 31, 2024.

Net cash flows used in operating activities for the year ended December 31, 2025, consisted of a net income of $121,111, accumulated amortization of $47,191, other payable of $8,000, deferred revenue $(1,978) and prepaid expenses of $(10,834). Net cash flows used in operating activities for the year ended December 31, 2024, consisted of a net loss of $55,025, accumulated amortization of $30,040, accounts payable of $(46,902), deferred revenue $813 and prepaid expenses of $29,029.

During the years ended December 31, 2025 and 2024, the Company used $64,300 and $12,000 of cash in investing activities, respectively.

During the years ended December 31, 2025 and 2024, the Company generated (used) $(99,416) and $44,371 of cash in financing activities.

OFF-BALANCE SHEET ARRANGEMENTS

As of December 31, 2025, we did not have any off-balance sheet arrangements that have or are reasonably likely to have a material current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations liquidity, capital expenditures or capital resources.

LIMITED OPERATING HISTORY AND NEED FOR ADDITIONAL CAPITAL

There is no historical financial information about us upon which to base an evaluation of our performance. We are in start-up stage operations and have generated limited revenues. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.