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

This Management's Discussion and Analysis of Financial Condition and results operations is based on the Company's results prior to the change in control. See "Introduction to the Business of the Company Post Change in Control" supra.

Results of Operations

Results of Operations for the three months ended August 31, 2025, compared to August 31, 2024:

Revenues

For the three months ended August 31, 2025, and 2024, the Company generated total revenue of $24,460 having sold the Application Programming Interface (API) packages provided on its website and $10,611, respectively. The Company's revenue increased by $13,849, or 131%, compared to the prior year, primarily due to an overall increase in business activity and an expanded customer base.

Operating expenses

Total expenses for the three months ended August 31, 2025, were $15,795 ($20,067 for the three months ended August 31, 2024) consisting of general and administrative expenses. Expenses decreased by $4,272, or 21%, for the three months ended August 31, 2025, primarily driven by lower software and website development expenses.

Net Losses

The company recorded a net income (loss) of $8,665 for the three months ending August 31, 2025, and $(9,456) for the three months ending August 31, 2024. The Company's net income for the three months ended August 31, 2025, increased compared to a net loss in the same period last year, primarily due to the factors discussed above.

Results of Operations for the six months ended August 31, 2025, compared to August 31, 2024:

Revenues

For the six months ended August 31, 2025, and 2024, the Company generated total revenue of $35,936 having sold the Application Programming Interface (API) packages provided on its website and $14,583, respectively. The Company's revenue increased by $21,353, or 146%, compared to the prior year, primarily due to an overall increase in business activity and an expanded customer base.

Operating expenses

Total expenses for the six months ended August 31, 2025, were $58,797 ($36,351 for the six months ended August 31, 2024) consisting of general and administrative expenses. Expenses increased by $22,446, or 62%, for the six months ended August 31, 2025, primarily driven by professional fees and marketing expenses.

Net Losses

The company recorded a net loss of $22,861 for the six months ended August 31, 2025, and $21,768 for the six months ended August 31, 2024. The Company's net loss for the six months ended August 31, 2025, increased slightly compared to the same period last year, primarily due to the factors discussed above.

Liquidity and Capital Resources

As of August 31, 2025, we have cash reserves of $0 ($13,861 as of February 28, 2025) and our liabilities are $1,722 ($111,064 as of February 28, 2025), comprising $622 accounts payable ($27,150 as of February 28, 2025), $1,100 deferred revenue ($10,880 as of February 28, 2025) and $0 owed to Rassul Sadakbayev, our former director ($73,034 as of February 28, 2025). The available capital reserves of the Company are not sufficient for the Company to remain operational.

Shareholders' equity (deficit) has increased from $5,400 as of February 28, 2025, to $99,932 as of August 31, 2025.

The Company has accumulated a deficit of $56,361 as of August 31, 2025, compared to $33,500 as of February 28, 2025, and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company's ability to continue as a going concern.

Net cash used in operating activities for the six months ended August 31, 2025, was $34,220 ($11,676- for the six months ended August 31, 2024). The Company moved from cash outflow to positive cash inflow, indicating an improvement in its ability to generate cash from its core business operations.

Cash flows from investing activities for the six months ended August 31, 2025, was $24,000 ($41,400 - for the six months ended August 31, 2024). The shift in investing activities indicated investment in long-term intangible assets.

Cash flows from financing activities for the six months ended August 31, 2025, was $44,359 ($20,648 - for the six months ended August 31, 2024). Financing activities showed an increase in cash inflows due to additional funds under a loan agreement with the former Director of the Company.

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.

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 not generated sufficient revenues. We cannot guarantee we will be successful in our business operations. 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 shareholder.