Amendment to Annual Report (Form 10-K/A)

This Amendment No. 1 on Form 10-K/A (this "Amendment") amends the Annual Report on Form 10-K of Stagewise Strategies Corp. (the "Company") for the fiscal year ended September 30, 2025, originally filed with the Securities and Exchange Commission on December 16, 2025 (the "Original Filing").

This Amendment is being filed for the purpose of (1) correcting and expanding disclosures regarding certain related party transactions in Note 5 - Related Party Transactions and Item 13 - Certain Relationships and Related Transactions; correcting disclosures in Note 4 - Common Stock; and filing certain exhibits, and (2) correcting a scrivener's error in the balance sheet reference to the number of authorized shares of common stock (correcting from 5,000,000 shares to 75,000,000 shares) and (3) correcting a scrivener's error in the Statements of Cash Flows relating to "Net Change in Cash for Period".

Except as specifically set forth in this Amendment, no other changes have been made to the Original Filing. This Amendment does not reflect events occurring after the filing date of the Original Filing and does not modify or update the disclosures therein in any way other than as expressly set forth herein.

Pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended, currently dated certifications by the Company's principal executive officer and principal financial officer are filed as exhibits to this Amendment.

STAGEWISE STRATEGIES CORP.

ANNUAL REPORT ON FORM 10-K

TABLE OF CONTENTS

PART I		PAGE
Item 1.	Business.	4
Item 1A.	Risk Factors.	6
Item 1B.	Unresolved Staff Comments.	7
Item 2.	Properties.	7
Item 3.	Legal Proceedings.	7
Item 4.	Mine Safety Disclosures.	7
PART II
Item 5.	Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.	8
Item 6.	[Reserved]	8
Item 7.	Management's Discussion and Analysis of Financial Condition and Results of Operations.	8
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk.	10
Item 8.	Financial Statements and Supplementary Data.	10
Item 9.	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.	10
Item 9A.	Controls and Procedures.	10
Item 9B.	Other Information.	12
Item 9C.	Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.	12
PART III
Item 10.	Directors, Executive Officers and Corporate Governance.	13
Item 11.	Executive Compensation.	13
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.	14
Item 13.	Certain Relationships and Related Transactions, and Director Independence.	14
Item 14.	Principal Accountant Fees and Services.	14
PART IV
Item 15.	Exhibit and Financial Statement Schedules.	16
Item 16.	Form 10-K Summary.	16

PART I

ITEM 1. BUSINESS

Business Overview

Unless the context otherwise requires, throughout this Annual Report on Form 10-K, the words "StageWise Strategies," "we," "us," or the "Company" refer to StageWise Strategies Corp. (as applicable).

We are committed to providing Search Engine Optimization ("SEO") solutions to emerging entrepreneurs. Our platform provides a keyword research tool to identify and select keywords relevant to a business or website. Through keyword analysis and website optimization, we boost search engine rankings, driving more organic traffic and expanding product and service reach.

Our service is designed to provide entrepreneurs with an enhanced approach to website promotion. We offer 15 complimentary queries, for a firsthand experience. We present three monthly subscription plans: Basic, Standard, and Premium, each with expanding functionality and request allowances. These subscriptions enable clients to elevate their website promotion efforts to align with their specific needs and ambitions.

Our subscription-based API tool is tailored to provide a significantly expanded quota of queries. This enhancement elevates the quality of business development strategies, delivering advantages for entrepreneurs managing multiple concurrent projects. Users have the capability to export the acquired keywords, facilitating their utilization in content creation, search engine optimization, contextual advertising, or any other relevant applications.

Access to our service is facilitated through the website, which offers extensive information on our services, pricing structures, and a dedicated contact option for plan selection.

Our platform allows entrepreneurs to maintain a comprehensive focus on all their projects, regardless of their stage, whether they are startups or well-established businesses. With the assistance of our platform's tips and guidance, entrepreneurs can systematically promote each project, ensuring a high-quality approach every step of the way.

Business Model

Our business model is designed to serve emerging entrepreneurs by offering SEO solutions that prioritize boosting online presence through keyword analysis and website optimization. We empower our clients to attract more organic traffic and expand their product and service reach. Our revenue generation plan includes subscription-based models, comprising Basic, Standard, and Premium tiers, each offering expanded functionality and request allowances. Entrepreneurs managing multiple projects can benefit from our subscription-based API tool, which provides a significantly increased quota of queries, enabling them to elevate the quality of their business development strategies. Additionally, we offer a keyword research tool, allowing users to access 15 keywords and a comprehensive business description with a single request. This tool serves entrepreneurs, particularly those managing multiple projects, by facilitating tasks such as content creation, search engine optimization, contextual advertising, and can be accessed through our website. Our channels of engagement primarily involve online access to our website, where clients can select subscription plans and download our program to access and make use of our services.

Our Competitive Strengths:

• Keyword Analysis and Optimization: We specialize in identifying and utilizing relevant keywords to optimize websites for improved search engine performance.
• Strategic Online Promotion: Our service delivers a methodical approach to online promotion, recognizing the significance of a robust online presence for entrepreneurial success.
• Complimentary Queries: We provide a complimentary allocation of 15 queries, allowing users to sample our service by uncovering valuable keywords and receiving guidance within this limit.

• Subscription Plans: We present three subscription tiers - Basic, Standard, and Premium - each offering progressively advanced functionality and query allowances to cater to varying client needs.
• Expanding Database: Our service features an expanding database containing comprehensive information on business promotion and diverse project execution scenarios, aiding informed decision-making.
• API Tool: For users handling multiple projects concurrently, our subscription-based API tool offers an expanded query quota, enabling advanced business development strategies and keyword export for various applications.
• User-Friendly Platform: Our service is easily accessible through our website, where users can find detailed information on services, pricing plans, and an intuitive interface for plan selection.
• Holistic Project Management: Entrepreneurs, whether startups or established businesses, can benefit from our platform's guidance and tools for systematic project promotion.

Effect of General Economic Conditions on our Business

The state of the general economy significantly affects our SEO business. During economic recoveries and stable periods, entrepreneurs are more willing to invest in enhancing their online presence. A strong economy makes it easier for them to justify this investment, resulting in increased demand for our SEO services. In contrast, economic downturns may lead to reduced demand as businesses tighten their budgets. Therefore, the economic environment plays a pivotal role in determining the demand for our services.

Regulation

Our activities are subject to a number of federal, state, and international laws and regulations governing online platforms and mobile devices. These laws cover areas such as privacy, user data protection (including the collection of data from minors), online and mobile content, advertising, marketing activities, and anti-corruption measures.

We recognize the dynamic nature of the regulatory environment in the online platform and mobile device sector and are committed to fully complying with all applicable laws and regulations governing our industry.

Employees

As of the date of this report, the Company has no employees other than its executive officers. The Board of Directors consists of two members, Victor Balan and Marcelo Ramon Alarcon Martinez. Victor Balan serves as President, Secretary, Treasurer and Chief Executive Officer.

None of the Company's directors or executive officers is party to an employment agreement with the Company.

Corporate organization

StageWise Strategies is a Nevada corporation organized in 2023 with its principal office located at Friedrichstr. 114A, 10117, Berlin, Germany. Our telephone number is (413) 307-6199.

ITEM 1A. Risk Factors

As a Smaller Reporting Company, the company is not required to include the disclosure under this Item 1A. Risk Factors. Despite the fact that we are not required to provide risk factors, we consider the following factors to be risks to our continued growth and development:

·

The company faces high risks due to the rapidly evolving market and competition.

·

Market Acceptance: Failure to achieve broad market acceptance and adoption of solutions across various environments, which is essential for generating revenue.

·

Competition: Difficulty in effectively addressing competition from emerging technologies and alternative solutions.

·

Capital Shortfall: The uncertainty and potentially high cost of obtaining the necessary additional capital required to implement the business plan.

·

Operational Challenges. The business structure introduces difficulty in forecasting revenue.

·

Unpredictable Sales Cycles: The long and unpredictable evaluation/sales cycles inherent in the business make it challenging to forecast operational outcomes and the timing of revenue recognition, especially when economic downturns impact customers.

·

Our capacity to engage in significant research and development endeavors is constrained due to our financial limitations, potentially obstructing our future growth potential.

StageWise Strategies operates in a dynamic and rapidly evolving market, and we cannot guarantee the sustained success of our business or the execution of our business plan.

Our strategic approach and solutions are part of a continuously evolving landscape, and the markets in which we operate, specifically in the Online Marketing or Digital Advertising industry, are subject to rapid change. Consequently, we must assess our prospects in light of the challenges, costs, and complexities frequently encountered by emerging companies in such swiftly evolving markets.

ITEM 1B. Unresolved Staff Comments

Not applicable to smaller reporting companies.

ITEM 2. Properties

Our current office space is located at Friedrichstr. 114A, 10117, Berlin, Germany. The space is adequate for our needs.

ITEM 3. Legal Proceedings

We know of no legal proceedings to which we are a party or to which any of our property is the subject which are pending, threatened or contemplated or any unsatisfied judgments against us.

ITEM 4. Mine Safety Disclosures

Not applicable.

PART II

ITEM 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

Our common stock is not currently traded on any exchange. We cannot assure that any market for the shares will develop or be sustained. We have not paid any dividends on our common stock and do not anticipate paying cash dividends in the foreseeable future. We intend to retain any earnings to finance the growth of our business. We cannot assure you that we will ever pay cash dividends.

Whether we pay cash dividends in the future will be at the discretion of our Board of Directors and will depend upon our financial condition, results of operations, capital requirements and any other factors that the Board of Directors decides are relevant. See Management's Discussion and Analysis of Financial Condition and Results of Operations.

As of September 30, 2025, the company has 5,044,334 shares of common stock issued and outstanding held by company's shareholders.

ITEM 6. Reserved

Not applicable to smaller reporting companies.

ITEM 7. Management's Discussion and Analysis of Financial Condition and Results of Operations

The following discussion of our financial condition and results of operations should be read in conjunction with (i) our audited financial statement as of September 30, 2025, that appear elsewhere in this filing. This filing contains certain forward-looking statements and our future operating results could differ materially from those discussed herein. Such forward-looking statements involve known and unknown risks, uncertainties and other factors which may cause our actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward- looking statements. Given these uncertainties, readers are cautioned not to place undue reliance on such forward-looking statements. We disclaim any obligation to update any such factors or to announce publicly the results of any revisions of the forward -looking statements contained herein to reflect future events or developments.

In General

StageWise Strategies Corp. ("Company") was incorporated on July 03, 2023 under the laws of Nevada. We specialize in delivering comprehensive search engine optimization (SEO) services aimed at increasing online visibility and improving organic search performance for businesses across a wide range of industries. By utilizing advanced data analytics and proprietary algorithms, we offer tailored keyword research and implementation strategies to effectively promote clients' products and services in the digital marketplace.

Our service offers an intelligent approach to website promotion, emphasizing a strong online presence for entrepreneurs. Our aim is to provide accessible tools for success, including trials for users to explore the service benefits. We present three monthly subscription plans: Basic, Standard, and Premium, each with expanding functionality and request allowances.

Results of Operations

Fiscal year ended September 30, 2025 compared to fiscal year ended September 30, 2024

During the years ended September 30, 2025 and 2024 we have generated $95,409 and $9,007 in revenues, respectively.

Our net loss for the fiscal year ended September 30, 2025 was $74,758 compared to a net loss of $30,616 during the fiscal year ended September 30, 2024.

Operating expenses incurred were $170,170 during fiscal year ended September 30, 2025 compared to $39,630 during fiscal year ended September 30, 2024.

Liquidity and Capital Resources

Fiscal year ended September 30, 2025 and 2024

As of September 30, 2025, our total assets were $164,867 consisting of $4,573 current assets, $8,078 other assets and $152,216 intangible assets. As of September 30, 2024 our total assets were $115,744 consisting of $11,343 cash and $104,401 intangible assets.

Operating Activities

For the years ended September 30, 2025 and 2024, net cash used in operating activities was $48,500 and $12,217, respectively.

Investing Activities

For the years ended September 30, 2025 and 2024, net cash used in investing activities was $82,450 and $88,900, respectively.

Financing Activities

For the years ended September 30, 2025 and 2024, net cash provided by financing activities was $124,180 and $111,850, respectively from director's loan and capital stock.

Off-Balance Sheet Arrangements

We do not have any 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 investors.

Critical Accounting Policies

Our financial statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

We regularly evaluate the accounting policies and estimates that we use to prepare our financial statements. In general, management's estimates are based on historical experience, on information from third party professionals, and on various other assumptions that are believed to be reasonable under the facts and circumstances. Actual results could differ from those estimates made by management.

ITEM 7A. Quantitative and Qualitative Disclosures About Market Risk

Not applicable to smaller reporting companies.

ITEM 8. Financial Statements and Supplementary Data

The Company's Financial Statements required by Item 8, together with the reports thereon of the Independent Registered Public Accounting Firm are set forth on pages 17 through 28 of this report and are incorporated by reference in this Item 8.

ITEM 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

We have had no changes in or disagreements with our independent registered public accountant.

ITEM 9A. Controls and Procedures

The company is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms.

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An assessment was conducted with the participation of our principal executive and principal financial officer of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2025.

Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.

Management's Report on Internal Control over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting (ICFR), defined as a process to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with US GAAP.

We acknowledge that inherent limitations exist in any control system. Under the guidance of the Chief Executive Officer and Chief Financial Officer, the Company evaluated the effectiveness of its ICFR as of September 30, 2025, using the criteria established in "Internal Control - Integrated Framework" issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO - 2013").

A material weakness is a deficiency, or combination of deficiencies, that introduces a reasonable possibility that a material misstatement of the financial statements could occur and not be prevented or detected on a timely basis.

Based on our assessment as of September 30, 2025, the following control deficiencies collectively constitute material weaknesses:

1) Ineffective Control Environment and Inadequate Documentation

Due to the Company's size and structure, the control environment lacks necessary formality. This affects multiple components of the COSO framework, including insufficient control activities, the absence of a formal risk assessment process, and inadequate monitoring controls.

Remediation Plan: Establish a process for documenting all business processes to strengthen the control environment.

2) Resource Constraints and Lack of Segregation of Duties

The company has only two employees, which hinders effective segregation of duties and independent audits. Furthermore, we recognize the need to attract additional staff with greater knowledge and experience in US GAAP and SEC reporting. The Board of Directors, which serves as the Audit Committee, currently lacks a member independent of management.

3) Deficiency in General Information Technology Controls.

The Company lacks formal, documented General Information Technology Controls essential for data integrity and availability. This includes the absence of procedures for regular, automated, off-site data backups and robust IT security controls to prevent unauthorized changes to financial data.

Remediation Plan: We are committed to implementing a formal IT control structure in 2026, which includes:

-Adopting an automated, cloud-based data backup solution with a defined retention schedule.

-Enhancing system security through more granular access restrictions, mandatory user authentication, and detailed change tracking/logging.

The identified control deficiencies result in a reasonable possibility that a material misstatement of the financial statements will not be prevented or detected on a timely basis.

Consequently, management has concluded that the Company did not maintain effective internal control over financial reporting as of September 30, 2025, based on the COSO criteria.

Despite these material weaknesses, management confirms that the Company's financial statements included in this filing are fairly presented, in all material respects, the financial position, results of operations, and cash flows of the Company as of the dates and for the periods presented, in conformity with US GAAP.

Changes in Internal Controls over Financial Reporting

There has been no change in our internal control over financial reporting occurred during the year ended September 30, 2025, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

ITEM 9B. Other Information

None.

ITEM 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

None.

PART III

ITEM 10. Directors, Executive Officers and Corporate Governance

Name	Age	Position
Victor Balan	31	Director, President, Secretary, Treasurer and Chief Executive Officer
Marcelo Ramon Alarcon Martinez	30	Director

Victor Balan, Director, President, Secretary, Treasurer and Chief Executive Officer

Mr. Balan has served as the company's acting director since July 3, 2023. He assumed the position of company president on November 22, 2024. Mr. Balan graduated from the Odessa National Maritime University and in 2018, he moved to the automotive industry as a senior sales manager at NNauto. In 2019, he continued his education by completing courses in digital marketing and web development. Since then, Mr. Balan has worked as a self-employed professional in front-end and back-end development, creating websites for technology products and gadgets.

Marcelo Ramon Alarcon Martinez, Director

Mr. Alarcon Martinez has served as the company's acting director since November 21, 2024. Mr. Alarcon Martinez holds a Master's degree in Electromechanical Engineering with a focus on Electronics from Universidad Catolica - Campus Alto Parana, Paraguay. During his studies, Mr. Alarcon Martinez worked as a Junior Engineer at CIE S.A., assisting with integrating electrical systems into commercial and industrial projects. From 2017 to 2021, Mr. Alarcon Martinez worked as an SEO Specialist at Tigo Paraguay, one of the leading telecommunications and digital services providers in the country. From 2021 to 2024, Mr. Alarcon Martinez held the position of Digital Marketing Director at Clever Global, based in Madrid, Spain, a company providing technological and outsourcing services specializing in the control process.

ITEM 11. Executive Compensation

Summary Compensation Table

Name and Principal Position	Period	Salary ($)	Bonus ($)	Stock Awards ($)	Option Awards ($)	Non-Equity Incentive Plan Compensation ($)	All Other Compensation ($)	Total ($)
Victor Balan (Director, President, Secretary, Treasurer and Chief Executive Officer)	Since inception July 3, 2023 till September 30, 2025	-0-	-0-	-0-	-0-	-0-	-0-	-0-
Marcelo Ramon Alarcon Martinez (Director)	Since November 21, 2024 till September 30, 2025	-0-	-0-	-0-	-0-	-0-	-0-	-0-

There are no current employment agreements between the company and its Officers.

Mr. Balan currently devotes restricted amount of time to our operations. They have agreed to work with no remuneration until such time as the company receives sufficient revenues necessary to provide management salaries. At this time, we cannot accurately estimate when sufficient revenues will occur to implement this compensation, or what the amount of the compensation will be.

ITEM 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The following table sets forth, as of September 30, 2025, certain information with respect to the beneficial ownership of shares of our Common Stock by: (i) each person known to us to be the beneficial owner of more than five percent (5%) of our outstanding shares of Common Stock, (ii) each director or nominee for director of our company, (iii) each of the executives, and (iv) our directors and executive officers as a group. Unless otherwise indicated, the address of each shareholder is c/o our company at our principal office address:

Beneficial Owner	Address	Number of Shares	Owned Percent of Class
Victor Balan	Pechhuttenstrasse 6, Schifferstadt 67105, Germany	2,000,000	39.65%
Yuliia Zaporozhan	Keselstrasse 65, Kempten 87435, Germany	2,000,000	39.65%

(*) Beneficial ownership is determined in accordance with the rules of the SEC which generally attribute beneficial ownership of securities to persons who possess sole or shared voting power and/or investment power with respect to those securities.

Unless otherwise indicated, voting and investment power are exercised solely by the person named above or shared with members of such person's household. This includes any shares such person has the right to acquire within 60 days.

(**) Percent of class is calculated on the basis of the number of fully diluted shares outstanding on September 30, 2025 - 5,044,334.

ITEM 13. Certain Relationships and Related Transactions, and Director Independence

Certain Relationships and Related Transactions

It is our practice and policy to comply with all applicable laws, rules and regulations regarding related person transactions, including the Sarbanes-Oxley Act of 2002. A related person is an

executive officer, director or more than 5% stockholder of StageWise Strategies Corp., including any immediate family members, and any entity owned or controlled by such persons. Our Board of Directors (excluding any interested director) is charged with reviewing and approving all related-person transactions, and a special committee of our Board of Directors is established to negotiate the terms of such transactions. In considering related-person transactions, our Board of Directors considers all relevant available facts and circumstances.

Related Party Transactions

On July 4, 2023, the Company entered into an interest-free loan agreement with Yuliia Zaporozhan, the Company's former Chief Executive Officer and former director. According to this agreement, Ms. Zaporozhan provided financial support to the Company, as needed, up to a total of $90,000 over the period of five years. On November 22, 2024, Agreement on the Assignment of Rights was executed between the Company, Viktor Balan, and Yulia Zaporozhan. Viktor Balan, who at that time served as the Company's Director and Treasurer (and subsequently assumed the roles of President, Secretary, and CEO following Yulia Zaporozhan 's departure, paid Yulia Zaporozhan $136,050, representing the full outstanding balance of the debt owed by the Company to Yulia Zaporozhan. In consideration for this payment, Yulia Zaporozhan irrevocably assigned, transferred, and set over to Viktor Balan all of Yulia Zaporozhan's right, and title to the debt. This assignment effectively transferred the debt obligation from Yulia Zaporozhan to Viktor Balan.

In connection with such assignment, on November 25, 2024, the Company entered into a new loan agreement with Mr. Balan pursuant to which Mr. Balan agreed to provide the Company with a non-interest-bearing loan facility in the principal amount of up to $200,000 for working capital purposes. The loan agreement was amended, resulting in an increase in the principal amount on April 01, 2025 increased the facility amount to its current value of $350,000. Loan is for working capital purposes and is interest-free, and has no fixed payment terms other than the maturity date of March 31, 2030. As of September 30, 2025, the outstanding balance owed by the Company to Viktor Balan under the amended loan agreement was $218,700.

ITEM 14. Principal Accountant Fees and Services

Fees billed to our company for the years ended September 30, 2025 and 2024 for professional services rendered amounted to $23,000 and $17,000.

The following table sets forth the fees billed to our company for the years ended September 30, 2025 and 2024 for professional services rendered.

		2025		2024
Audit Fees	$	23,000	$	17,000
Audit Related Fees		-		-
Tax Fees		-		-
All Other Fees		-		-
Total	$	23,000	$	17,000

PART IV

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a)The following documents are filed as part of this Form 10-K:

(1) Financial Statements:

Report of Independent Registered Public Accounting Firm		18
Balance Sheets as of September 30, 2025 and 2024		19
Statements of Operations for the year ended September 30, 2025 and 2024		20
Statements of Changes in Stockholders' Deficit ended September 30, 2025 and 2024		21
Statements of Cash Flows for the year ended September 30, 2025 and 2024		22
Notes to Financial Statements		23 - 28

(2) Financial Statement Schedules:

None.

(3) Exhibits

#	3.1	Articles of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Company's Registration Statement on Form S-1 filed with the SEC on November 22, 2023)
#	3.2	Certificate of Change Pursuant to NRS 78.209*
#	3.3	Bylaws of the Company (incorporated by reference to Exhibit 3.2 to the Company's Registration Statement on Form S-1 filed on November 22, 2023)
#	4.1	Form of Common Stock Certificate*
#	4.2	Description of Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934*
#	10.1	Loan Agreement between the Company and Yuliia Zaporozhan dated July 4, 2023 (incorporated by reference to Exhibit 10.1 to the Company's Registration Statement on Form S-1 filed on November 22, 2023)
#	10.2	Amendment to Loan Agreement with Yuliia Zaporozhan dated July 15, 2024*
#	10.3	Agreement on the Assignment of Rights between Yuliia Zaporozhan and Viktor Balan dated November 22, 2024*
#	10.4	Loan Agreement between the Company and Viktor Balan dated November 25, 2024*
#	10.5	Amendment to Loan Agreement with Viktor Balan dated April 1, 2025*
#	10.6	Marketing Services Agreement, dated 17 December, 2024, by and between the Company and AUM Solutions and Invest LLC*
#	10.7	Sale Agreement of API Code, dated December 16, 2024, by and between the Company and Divi XYZ Media GmbH*
#	19	Insider Trading Policy (incorporated by reference to Exhibit 19 to the Form 10-K for the fiscal year ended September 30, 2025 filed December 16, 2025)
#	31.1	Certification of Principal Executive and Principal Financial Officer Pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934.*
#	32.1	Certification of Chief Executive Officer and Chief Financial Officer Pursuant to18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*

* Filed herewith.

Item 16. Form 10-K Summary

None.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on May 20, 2026.

	STAGEWISE STRATEGIES CORP.
	By: /s/ Victor Balan
	Victor Balan, Director, Treasurer

	By: /s/ Alarcon Martinez Marcelo Ramon
	Alarcon Martinez Marcelo Ramon, Independent Director

INDEX TO FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm		18
Balance Sheets as of September 30, 2025 and 2024		19
Statements of Operations for the year ended September 30, 2025 and 2024		20
Statements of Changes in Stockholders' Deficit ended September 30, 2025 and 2024		21
Statements of Cash Flows for the year ended September 30, 2025 and 2024		22
Notes to Financial Statements		23 - 28

Report of Independent Registered Public Accounting Firm

To the Shareholders and the Board of Directors

Stagewise Strategies Corp.

Opinion on the Financial Statements

We have audited the accompanying balance sheet of Stagewise Strategies Corp. (the "Company") as of September 30, 2025 and September 30, 2024, the related statements of operations, statements of cash flows and statement changes in stockholders' deficit, from inception to the period ended September 30, 2025 and 2024, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of September 30, 2025 and 2024, and the results of its operations and its cash flows from inception to the period ended September 30, 2025, in conformity with accounting principles generally accepted in the United States of America.

Going Concern Uncertainty

The Company's financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has an accumulated deficit of $112,364 and a negative cash flow from operations amounting to $74,758 from inception to the period ended September 30, 2025. These factors as discussed in Note 3 of the financial statements raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Basis for Opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matters

Critical audit matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that (1) relate to accounts or disclosure that are material to the financial statements and (2) involve especially challenging, subjective, or complex judgements. The communication of critical audit matters does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit maters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.

Related party loans

We noted a significant related party loans as a critical matter.

We performed the following procedures to address the matter such as, confirmation of those related party loans, risk assessment of the nature of the related party transactions, review of the recent minutes of meetings of stockholders, directors, and committees, review of the presence of any significant journal entries and other adjustments and Inquiry with management of any undisclosed related party contract.

DYLAN FLOYD ACCOUNTING & CONSULTING

PCAOB # 6235

We have served as the Company's auditor since 2023. Newhall, California

December 15, 2025

STAGEWISE STRATEGIES CORP.

BALANCE SHEETS

				As of September 30, 2025		As of September 30, 2024
	ASSETS
	Current Assets
	Cash and cash equivalents			4,573		11,343
	Total Current Assets		$	4,573	$	11,343
	Other Assets
		Intangible Assets, net		152,216		104,401
		Prepaid expenses		8,078		-
	Total Other Assets		$	160,294	$	104,401
TOTAL ASSETS			$	164,867	$	115,744
LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
	Liabilities
	Current Liabilities
		Accounts Payable		8,599		13,500
		Deferred revenue		14,602		10,000
		Loan from Related Parties		218,700		121,830
	Total Current Liabilities		$	241,901	$	145,330
	Total Liabilities		$	241,901	$	145,330
	Stockholders' Equity (Deficit)
		Common Stock, $0.001 par value, 75,000,000 shares authorized, 5,044,334 shares issued and outstanding as of September 30, 2025 and 4,134,000 as of September 30, 2024		5,044		4,134
		Additional Paid-in Capital		30,286		3,886
		Accumulated Deficit		(112,364)		(37,606)
	Total Stockholders' Equity (Deficit)		$	(77,034)	$	(29,586)
	TOTAL LIABILITIES & STOCKHOLDER`S EQUITY (DEFICIT)		$	164,867	$	115,744

See accompanying notes, which are an integral part of these financial statements.

STAGEWISE STRATEGIES CORP.

STATEMENTS OF OPERATIONS

		Year ended September 30, 2025		Year ended September 30, 2024
Revenue	$	95,409	$	9,007
Gross Profit	$	95,409	$	9,007
Operating Expenses
Office rent		639		511
Postage and Delivery		-		13
Bank Service Charges		416		6
Business Licenses and Permits		200		915
Dues & Subscriptions		30		-
Website CRO expenses		9,000		-
Website Technical Support		12,000		-
Depreciation Expense		34,635		13,299
Professional Fees		44,749		24,886
SEO Services		14,784		-
Marketing Services		30,424		-
Server Lease		8,493		-
Website and API Expenses		14,800		-
Total operating expenses	$	170,170	$	39,630
Loss from Operations	$	(74,761)	$	(30,623)
Other Income
Interest Income		3		7
Total Other Income	$	3	$	7
Net Loss	$	(74,758)	$	(30,616)
Net Loss per Common Share - Basic & Diluted	$	(0,02)	$	(0,01)
Weighted Average Number of Common Shares Outstanding-Basic & Diluted		4,818,083		4,004,205

See accompanying notes, which are an integral part of these financial statements.

STAGEWISE STRATEGIES CORP.

STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)

	Number of Common Stock
	Shares		Amount $0.001 par value		Additional Paid-in- Capital		Accumulated deficit		Total
Balance as of September 30, 2023	4,000,000	$	4,000	$	-	$	(6,990)	$	(2,990)
Shares issued for cash	134,000		134		3,886		-		4,020
Net loss	-		-		-		(30,616)		(30,615)
Balance as of September 30, 2024	4,134,000	$	4,134	$	3,886	$	(37,606)	$	(29,586)
Shares issued for cash	910,334		910		26,400		-		27,310
Net loss	-		-		-		(74,758)		(74,758)
Balance as of September 30, 2025	5,044,334	$	5,044	$	30,286	$	(112,364)	$	(77,034)

See accompanying notes, which are an integral part of these financial statements.

STAGEWISE STRATEGIES CORP.

STATEMENTS OF CASH FLOWS

		Year ended September 30, 2025		Year ended September 30, 2024
OPERATING ACTIVITIES
Net Loss	$	(74,758)	$	(30,616)
Adjustments to reconcile Net Loss to net cash provided by operations:
Prepaid expenses		(8,078)		-
Accounts Payable		(4,901)		(4,900)
Deferred revenue		4,602		10,000
Accumulated Depreciation		34,635		13,299
Net Cash used in Operating Activities		(48,500)		(12,217)
INVESTING ACTIVITIES
Intangible assets		(82,450)		(88,900)
Net Cash used in Investing Activities		(82,450)		(88,900)
FINANCING ACTIVITIES
Proceeds from the Sale of Common Stock		910		134
Additional Paid-in Capital		26,400		3,886
Proceeds from Loan from Related Parties		96,870		107,830
Net Cash provided by Financing Activities	$	124,180	$	111,850
Cash at beginning of period		11,343		610
Cash at end of period	$	4,573	$	11,343
Net Change in cash for period		(6,770)		10,733
Supplemental Schedule of Cash Flow
Information: Interest paid	$	-	$	-
Income tax paid	$	-	$	-

See accompanying notes, which are an integral part of these financial statements.

STAGEWISE STRATEGIES CORP.

NOTES TO FINANCIAL STATEMENTS

As of September 30, 2025

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

StageWise Strategies Corp. ("Company") was incorporated on July 03, 2023 under the laws of Nevada. We specialize in delivering comprehensive search engine optimization (SEO) services aimed at increasing online visibility and improving organic search performance for businesses across a wide range of industries. By utilizing advanced data analytics and proprietary algorithms, we offer tailored keyword research and implementation strategies to effectively promote clients' products and services in the digital marketplace.

Our service offers an intelligent approach to website promotion, emphasizing a strong online presence for entrepreneurs. Our aim is to provide accessible tools for success, including trials for users to explore the service benefits. We present three monthly subscription plans: Basic, Standard, and Premium, each with expanding functionality and request allowances.

Our subscription-based API tool is tailored to provide a significantly expanded quota of queries. This enhancement elevates the quality of business development strategies, delivering advantages for entrepreneurs managing multiple concurrent projects. Users have the capability to export the acquired keywords, facilitating their utilization in content creation, search engine optimization, contextual advertising, or any other relevant applications.

Our website (https://stagewise.net/) emphasizes an extensive database. This database contains answers to a wide range of questions related to business promotion, as well as various scenarios for the realization of business projects. Using free version of our website clients gain one-attempt search trial per day that can assist them with 15 most useful keywords and provide a descriptive guidance on a daily basis.

Our platform allows entrepreneurs to maintain a comprehensive focus on all their projects, regardless of their stage, whether they are startups or well-established businesses. With the assistance of our platform's tips and guidance, entrepreneurs can systematically promote each project, ensuring a high-quality approach every step of the way.

Our company offers a powerful and user-friendly service that assists entrepreneurs in promoting their businesses. By leveraging CEO technology, our website provides invaluable keywords, comprehensive concise descriptions from a vast self-developed database of business promotion expertise. Through a paid subscription, entrepreneurs gain advanced search-based support with a specific number of monthly requests. Using our website, entrepreneurs effectively manage multiple projects, receive expert guidance, and connect with professional executors for each new idea.

On May 1, 2025, we introduced the "AI Social Media Content Generator" API on our website. This API enables the effortless creation of platform-specific social media posts for Instagram, Facebook, Twitter, LinkedIn, TikTok, and other platforms. Optimized for maximum engagement, the API provides SEO-friendly content tailored to meet each platform's unique formatting and algorithmic preferences. Designed to deliver real-time updates, it generates posts that reflect the latest social media trends, supporting brands in increasing their visibility and fostering viral engagement. This AI-powered solution represents a significant expansion of the Company's service offerings in the area of digital marketing and content automation.

NOTE 2 - GOING CONCERN

The financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had generated $95,409 of revenue and incurred a net loss $74,758 for the year ended September 30, 2025. Additionally, the Company is reporting an accumulated deficit of $112,364 as of September 30, 2025. These factors indicate that the Company continues as a going concern.

The Company's capacity to operate as a going concern is reliant on its ability to generate profitable operations in the future and/or secure the required funding to meet its obligations and settle liabilities resulting from standard business operations when they become due. Management plans to increase sales but is prepared to finance operating expenses, if necessary, from cash on hand, as well as loans from directors and/or private placements of common stock.

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company's financial condition and results and require managementÕs most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company's significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has adopted a September 30 fiscal year-end.

Fair Value of Financial Instruments

The Company's financial instruments consist of Current Assets in the form of intangible assets and Current Liabilities in the form of Related Party Loan. The carrying amounts of these financial instruments approximates fair value because of the short period of time between the origination of such instruments and their expected realization.

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.

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. As September 30, 2025 the Company had cash equivalents in total $4,573.

Related Parties

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to Section 850-10-20 the related parties include (a) affiliates of the Company; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

Revenue

In accordance with ASC 606, revenue is measured based on a consideration specified with a customer and recognized when we satisfy the performance obligation specified with a customer. The Company is providing API subscriptions on identifying and analyzing keywords for search engine optimization purposes.

For the year ended September 30, 2025 and 2024, we generated total revenue of $95,409 and $9,007, respectively.

As of September 30, 2025 and 2024 the Company reported deferred revenue of $14,602 and $10,000, respectively.

Accounts receivable was $0 as of September 30, 2025 and 2024.

Net Income (Loss) per Common Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants.

Income Taxes

The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, "Income Taxes". Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

Recent Accounting Pronouncements

The Company's management has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the FASB or other standards-setting bodies through the filing date of these financial statements and does not believe the future adoption of any such pronouncements will have a material effect on the Company's financial position and results of operations.

NOTE 4 - COMMON STOCK

Upon formation, the total number of shares of all classes of stock which the Company is authorized to issue is seventy-five million (75,000,000) shares of Common Stock, par value $0.001 per share.

During the year ended September 30, 2025, the Company completed its offering pursuant to its Registration Statement on Form S-1 declared effective by the SEC on May 10, 2024 (the "Offering"). In connection with the Offering, the Company issued 910,334 shares of common stock for cash proceeds at $0.03 per share for a total of $27,310. In aggregate, there were 1,044,334 shares issued pursuant to the Offering, which closed on February 13, 2025, resulting in total gross proceeds of approximately $31,330.

During the year ended September 30, 2024, the Company issued 134,000 shares of common stock pursuant to the Offering for cash proceeds at $0.03 per share for a total of $4,020.

There were 5,044,334 and 4,134,000 shares of common stock issued and outstanding as of September 30, 2025 and 2024, respectively.

NOTE 5 - RELATED PARTY TRANSACTIONS

To support the Company's financial needs, it may receive advances from related parties until it can sustain its operations or secure sufficient funding through the sale of its equity or traditional debt financing.

On July 4, 2023, the Company entered into an interest-free loan agreement with Yuliia Zaporozhan, the Company's former Chief Executive Officer and former director. According to this agreement, Ms. Zaporozhan provided financial support to the Company, as needed, up to a total of $90,000 over the period of five years. On November 22, 2024, Agreement on the Assignment of Rights was executed between the Company, Viktor Balan, and Yulia Zaporozhan. Viktor Balan, who at that time served as the Company's Director and Treasurer (and subsequently assumed the roles of President, Secretary, and CEO following Yulia Zaporozhan 's departure, paid Yulia Zaporozhan $136,050, representing the full outstanding balance of the debt owed by the Company to Yulia Zaporozhan. In consideration for this payment, Yulia Zaporozhan irrevocably assigned, transferred, and set over to Viktor Balan all of Yulia Zaporozhan's right, and title to the debt. This assignment effectively transferred the debt obligation from Yulia Zaporozhan to Viktor Balan.

In connection with such assignment, on November 25, 2024, the Company entered into a new loan agreement with Mr. Balan pursuant to which Mr. Balan agreed to provide the Company with a non-interest-bearing loan facility in the principal amount of up to $200,000 for working capital purposes. The loan agreement was amended, resulting in an increase in the principal amount on April 01, 2025 increased the facility amount to its current value of $350,000. Loan is for working capital purposes and is interest-free, and has no fixed payment terms other than the maturity date of March 31, 2030. As of September 30, 2025, the outstanding balance owed by the Company to Viktor Balan under the amended loan agreement was $218,700.

NOTE 6 - COMMITMENTS AND CONTINGENCIES

Litigation

The Company was not subject to any legal proceedings from the period March 29, 2023 (Inception) to September 30, 2025, and no legal proceedings are currently pending or threatened to the best of our knowledge.

NOTE 7 - INTANGIBLE ASSET

The Company accounts for its intangible assets in accordance with ASC 350-40, "Internal-Use Computer Software - Computer Software Developed or Obtained for Internal Use," and ASC 360-10, "Accounting for the Impairment or Disposal of Long-Lived Assets." ASC 350-40 requires assets to be carried at the cost of developing the asset and requires that an intangible asset be amortized over its useful life and that the useful life be assessed at each reporting period to determine whether events or circumstances require a revision of the remaining useful life. If the useful life estimates changes, the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life.

The Company owns the following intangible assets: a website and API software. The Company capitalized $70,400 in website development costs, amortized over five years. Website development occurred between August 2023 and February 2024.

Between September 2024 and April 2025, the Company developed the Social Media Content Generator AI API and capitalized $129,750 in development costs. The capitalized costs are amortized on a straight-line basis over five years.

Total intangible assets as of June 30, 2025 were $200,150.

Amortization expense for the year ended September 30, 2025 was $34,635. Accumulated amortization as of September 30, 2025 was $47,934.

Intangible assets amounts are as follows:

		Website Development			API Development		Total
Estimated Useful Life (Years)		5			5
Total Cost of the Asset	$	70,400	$		129,750	$	200,150
Accumulated Amortization at September 30, 2025		(26,739)			(21,195)		(47,934)
Net Book Value at September 30, 2025	$	43,661	$		108,555	$	152,216
Amortization Expense for year ended September 30, 2025	$	13,440	$		21,195	$	34,635

NOTE 8 - FOREIGN CURRENCY

As a result of the Company's management operating in Europe, some of the Company's transactions occurred in Euros. However, due to the little variance in the foreign currency translation rate in the period under audit, there were no gains or losses recorded to either other comprehensive income or net income.

NOTE 9 - SUBSEQUENT EVENTS

In accordance with SFAS 165 (ASC 855-10), the Company has analyzed its operations subsequent to September 30, 2025, and has determined that it does not have any material subsequent events to disclose in these financial statements.