Annual Report for Fiscal Year Ending August 31, 2026 (Form 10-K)

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

The following discussion and analysis of our financial condition and results of operations should be read in conjunction with our consolidated financial statements and related notes appearing elsewhere in this Annual Report on Form 10-K. The following discussion and analysis contain forward-looking statements that involve risks and uncertainties, as well as assumptions that, if they never materialize or prove incorrect, could cause our results to differ materially from those expressed or implied by such forward-looking statements. Statements that are not purely historical are forward-looking statements within the meaning of Section 27A of the Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). Forward-looking statements are often identified by the use of words such as, but not limited to, "anticipate," "believe," "can," "continue," "could," "estimate," "expect," "intend," "may," "plan," "project," "seek," "should," "target," "will," "would" and similar expressions or variations intended to identify forward-looking statements. Such statements include, but are not limited to, statements concerning market opportunity, our future financial and operating results, investment strategy, sales and marketing strategy, management's plans, beliefs and objectives for future operations, technology and development, economic and industry trends or trend analysis, expectations about seasonality, use of non-GAAP financial measures, operating expenses, capital expenditures, cash flows and liquidity. These statements are based on the beliefs and assumptions of our management based on information currently available to us. Such forward-looking statements are subject to risks, uncertainties and other important factors that could cause actual results and the timing of certain events to differ materially from future results expressed or implied by such forward-looking statements. Such forward-looking statements speak only as of the date of this report. Except as required by law, we undertake no obligation to update any forward-looking statements to reflect events or circumstances after the date of such events.

RESULTS OF OPERATIONS

Results of Operations for the year ended August 31, 2026, as compared to the period from June 16, 2025 (inception) through August 31, 2025:

Revenues

For the year ended August 31, 2026, the Company generated revenue of $49,731 compared to $0 for the period from June 16, 2025 (inception) through August 31, 2025.

Operating Expenses

Total operating expenses for the year ended August 31, 2026, were $86,162 compared to $214 for the period from June 16, 2025 (inception) through August 31, 2025. The operating expenses for the year ended August 31, 2026 and the period from June 16, 2025 (inception) through August 31, 2025, included Amortization Expense of $15,433 and $0; and General and Administrative expenses of $70,729 and $214, respectively. Total operating expenses increased by $85,948, representing a 40,163% increase from the period from June 16, 2025 (inception) through August 31, 2025 to the year ended August 31, 2026. The increase in operating expenses from $214 to $86,162 was mainly because the company was newly incorporated in June 2025, so the prior-period amount reflected only minimal formation fees.

Net Losses

Our net loss for the year ended August 31, 2026 and the period from June 16, 2025 (inception) through August 31, 2025, was $36,431 and $214 respectively. The increase in net loss was primarily attributable to the fact that the Company was incorporated in June 2025 and, accordingly, had minimal expenses in the prior-year period. As a result, the change represents an increase in net loss of $36,217, or approximately 16,924% year-over-year.

LIQUIDITY AND CAPITAL RESOURCES

As of August 31, 2026, our total assets were $117,132 comprised of prepaid expenses of $49,960 and intangible assets of $67,172. Our total liabilities were $92,757 comprised of related party loans of $88,388 and deferred revenue of $4,369.

As of August 31, 2025, our total assets were $33,155 comprised of cash of $830 and prepaid expenses of $32,325. Our total liabilities were $24,369 comprised of accounts payable of $8,980 and related party loans of $15,389.

Shareholders' equity has increased from $8,786 as of August 31, 2025, to $24,375 as of August 31, 2026.

Net cash flows used in operating activities for the year ended August 31, 2026, consisted of a net loss of $36,431, amortization of $15,433, increase in prepaid expenses of $17,635, decrease in accounts payable of $8,980 and increase in deferred revenue of $4,369. For the period from June 16, 2025 (inception) through August 31, 2025, consisted of a net loss of $214, increase in prepaid expenses of $32,325 and increase in accounts payable of $8,980.

During the year ended August 31, 2026 and the period from June 16, 2025 (inception) through August 31, 2025, the Company used $82,605 and $0 of cash in investing activities, respectively. The cash outflows during the year ended August 31, 2026, were primarily attributable to capitalized website and software development costs.

During the year ended August 31, 2026 and the period from June 16, 2025 (inception) through August 31, 2025, the Company generated $125,019 and $24,389 of cash in financing activities. Cash flows provided by financing activities for the year ended August 31, 2026, consisting of amounts due to related parties of $72,999 and proceeds from issuance of common stock of $52,020. Cash flows provided by financing activities for the period from June 16, 2025 (inception) through August 31, 2025, consisting of amounts due to related parties of $15,389 and proceeds from issuance of common stock of $9,000.

Our auditors have issued a "going concern" opinion, meaning that there is substantial doubt if we can continue as an on-going business for the next twelve months unless we obtain additional capital. The Company completed its offering on July 27, 2026 and raised gross proceeds of $52,020. Our only current sources of liquidity are revenue from operations and advances from our director, who has no obligation to continue funding us. We will need

additional financing to operate over the next twelve months. We must raise cash to implement our strategy and stay in business. The amount of the offering will likely allow us to operate for at least one year and have the capital resources required to cover the material costs with becoming a publicly reporting.

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.

CRITICAL ACCOUNTING POLICIES

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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.