Annual Report for Fiscal Year Ending September 30, 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 our financial statements, including the notes thereto, appearing elsewhere in this annual report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward looking statements. Factors that could cause or contribute to such differences include, but are not limited to those discussed below and elsewhere in this Annual Report. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

Results of Operations

The following summary of our results of operations should be read in conjunction with our financial statements for the year ended September 30, 2025 and 2024 which are included herein.

Year ended September 30, 2025 compared to year ended September 30, 2024

		Year Ended
		September 30,
		2025				2024				Changes				%
Operating expenses		$	33,493			$	54,707			$	(21,214	)			(39%	)
Other expenses			7,660				3,506				4,154				118%
Net Loss		$	41,153			$	58,213			$	(17,060	)			(29%	)

Our net loss for the year ended September 30, 2025 was $41,153 compared with net loss of $58,213 for the year ended September 30, 2024 due to the decrease in consulting fees.

Liquidity and Capital

Working Capital

		As of				As of
		September 30,				September 30,
		2025				2024				Changes				%
Current Assets		$	-			$	159			$	(159	)			(100%	)
Current Liabilities			33,652				15,507				18,145				117%
Working Capital Deficiency		$	(33,652	)		$	(15,348	)		$	17,986				(117%	)

As at September 30, 2025 and September 30, 2024, our Company had cash of $0 and $159, respectively.

As at September 30, 2025, our Company had current liabilities of $33,652 as compared to $15,507 as of September 30, 2024. The increase in current liabilities was due to the increase in accounts payable, accrued liabilities and accrued interest payable.

As at September 30, 2025, our Company had a working capital deficiency of $33,652 compared with a working capital deficit of $15,348 as at September 30, 2024. The increase in working capital deficit was primarily due to the increase in accounts payable, accrued liabilities and accrued interest payable.

Cash Flows

		Year Ended
		September 30,
		2025				2024				Changes				%
Cash flows used in operating activities		$	(23,008	)		$	(83,585	)		$	60,577				(72%	)
Cash flows provided by financing activities			22,849				83,585				(60,736	)			(73%	)
Net changes in cash		$	(159	)		$	-			$	(159	)			-

Cash Flow from Operating Activities

We have not generated positive cash flow from operating activities. During the year ended September 30, 2025, net cash used in operating activities was $23,008 compared to $83,585 used during the year ended September 30, 2024.

Cash flows used in operating activities during the year ended September 30, 2025, comprised of a net loss of $41,153 reduced by a net change in operating liabilities of $18,145.

Cash flows used in operating activities during the year ended September 30, 2024, comprised of a net loss of $58,213, increased by a net change in operating liabilities of $25,372.

Cash Flow from Investing Activities

During the year ended September 30, 2025 and 2024, our Company did not have any investing activities.

Cash Flow from Financing Activities

During the year ended September 30, 2025 and 2024, net cash provided by financing activities was $22,849 and $83,585 for proceed from the issuance of convertible notes to non-affiliates for paying operating expenses, respectively.

Going Concern

As of September 30, 2025, we had an accumulated deficit of $216,998. We believe that its existing capital resources may not be adequate to enable it 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. The accompanying condensed financial statements do not include any adjustments that might be necessary should we be unable to continue as a going concern. If we fail to generate positive cash flow or obtain additional financing, when required, we may have to modify, delay, or abandon some or all of our future business plans.

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 that are material to stockholders.

Critical Accounting Policies

The preparation of financial statements in 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 amounts of revenues and expenses during the reporting period. A change in managements' estimates or assumptions could have a material impact on our financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Our financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.

Recent Accounting Pronouncements

Management has considered all recent accounting pronouncements issued. Our company's management believes that these recent pronouncements will not have a material effect on our financial statements.