Quarterly Report for Quarter Ending January 31, 2026 (Form 10-Q)

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

This section of this Form 10-Q includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.

Results of Operations

For the three-month periods ended January 31, 2026 and 2025, we had no revenue. Expenses for the three-month period ended

January 31, 2026 totaled $4,125 resulting in a net loss of $4,125. The net loss for the three-month period ended January 31, 2026 is a result of general and administrative expense of $4,125, comprised of and professional fees of $3,850 comprised primarily of accounting fees; and rent of $294; and telephone expenses of $42; and bank service charges of $41 and reconcile discrepancies of ($102). Expenses for the comparative three-month period ended January 31, 2025 is a result of general and administrative expenses totaling $4,272 resulting in a net loss of $4,272 comprised of professional fees of $3,850 comprised primarily of accounting of; rent expenses of $261; Telephone expenses of $42 and bank services charges of $60 and office expense of $59. The expenses between the three months ended January 31, 2026 and 2025 was primarily due to increase in office expenses.

For the nine-month periods ended January 31, 2026 and 2025, we had no revenue. Expenses for the nine-month period ended

January 31, 2026 totaled $19,779 resulting in a net loss of $19,779. The net loss for the nine-month period ended January 31, 2026 is a result of general and administrative expense of $19,779, comprised of filing fees of $432; and professional fees of $17,568 comprised primarily of accounting fees; Rent expenses of $871; State Agent fees of $286; Telephone expenses of $179; office expenses of $292 and bank service charges of $253 and reconciliation discrepancies of ($102). Expenses for the comparative nine-month period ended January 31, 2025 is a result of general and administrative expenses totaling $17,994 resulting in a net loss of $17,994 comprised of filing fees of $1,288; professional fees of $15,375 comprised primarily of accounting fees; rent expenses of $773; office expenses of $251; telephone expenses of $126 and bank services charges of $180. The increase in expenses between the nine-months ended January 31, 2026 and 2025 was primarily due to an increase in accounting fees.

Capital Resources and Liquidity

No substantial revenues are anticipated until we have implemented our plan of operations. With the exception of cash advances from our former and current Officer and Director, we have no other source for funding the Company at this time. We must raise cash to implement our strategy and stay in business.

As of January 31, 2026, we had $nil in cash as compared to $157 in cash at April 30, 2025. The funds available to the Company will not be sufficient to fund the planned operations of the Company and maintain operations. As of January 31, 2026, the Company's sole officer and director, Mr. Alejandro Hernandez, has loaned the Company $58,977 and he has indicated he is willing to make additional financial commitments if required to maintain the operating status of the Company, in the form of a non-secured loan for the next twelve months if no other funds are obtained by the Company, but the total amount that he is willing to invest has not yet been determined and there is no contract or written agreement in place. The balance due is unsecured and non-interest-bearing with no set terms of repayment.

Since our inception of May 22, 2024 we currently have no product to sell, but we intend to create items made of quality material meant to last and keep their original integrity. The items will consist of a wide range of neutral toned basics with material and fabrics that will be wrinkle and stain resistant, easy to wash and no dry cleaning necessary.

Off-balance sheet arrangements

Other than the situation described in the section titled Capital Recourses and Liquidity, the company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the Company's financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term "off-balance sheet arrangement" generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the Company is a party, under which the Company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.