Quarterly Report for Quarter Ending February 28, 2026 (Form 10-Q)

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The information contained in this quarter report on Form 10-Q is intended to update the information contained in our Form S-1/A dated February 13, 2025, for the period from inception on July 25, 2023 to May 31, 2024 and presumes that readers have access to, and will have read, the "Management's Discussion and Analysis" and other information contained in such Form S-1/A. The following discussion and analysis also should be read together with our financial statements and the notes to the financial statements included elsewhere in this Form 10-Q.

The following discussion contains certain statements that may be deemed "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation, "Management's Discussion and Analysis" These statements are not guarantees of future performance and involve risks, uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking statements speak only as of the date of this quarter report. You should not put undue reliance on any forward-looking statements. We strongly encourage investors to carefully read the factors described in our Form S-1/A registration statement, filed on February 13, 2025, in the section entitled "Risk Factors" for a description of certain risks that could, among other things, cause actual results to differ from these forward-looking statements. We assume no responsibility to update the forward-looking statements contained in this quarter report on Form 10-Q. The following should also be read in conjunction with the unaudited Condensed Financial Statements and notes thereto that appear elsewhere in this report.

Company Overview

We, ROCKY MOUNTAINS GROUP LTD, a Nevada corporation ("the Company") was incorporated under the laws of the State of Nevada on July 25, 2023.

The Company's executive office is located at E 242 Bucklands Beach Road, Bucklands Beach, Auckland 2012, New Zealand. We offer one-on-one Personal Financial Literacy Seminar services, with a focus on providing such services to New Zealand individuals or families.

Results of operations for the three months ended February 28, 2026 and 2025

Revenues

For the three months ended February 28, 2026, the Company generated revenue in the amount of $5,000. The revenue was generated as a result of the Company having provided one Personal Financial Literacy Seminar (PFL Seminar) to one participant.

For the three months ended February 28, 2025, the Company generated revenue in the amount of $10,100. The revenue was generated as a result of the Company having provided two Personal Financial Literacy Seminars (PFL Seminar) to two participants.

General and Administrative Expenses

For the three months ended February 28, 2026, the Company had general and administrative expenses in the amount of $10,065. These were primarily comprised of bank charges, legal, audit and professional fees.

For the three months ended February 28, 2025, the Company had general and administrative expenses in the amount of $6,171. These were primarily comprised of bank charges, legal, audit and professional fees.

Net (Loss) / Income

Our net loss for the three months ended February 28, 2026 was $5,528.

Our net income for the three months ended February 28, 2025 was $3,466.

Results of operations for the nine months ended February 28, 2026 and 2025

Revenues

For the nine months ended February 28, 2026, the Company generated revenue in the amount of $15,000. The revenue was generated as a result of the Company having provided one Personal Financial Literacy Seminars (PFL Seminar) to one participants.

For the nine months ended February 28, 2025, the Company generated revenue in the amount of $25,105. The revenue was generated as a result of the Company having provided five Personal Financial Literacy Seminars (PFL Seminar) to five participants.

General and Administrative Expenses

For the nine months ended February 28, 2026, the Company had general and administrative expenses in the amount of $31,437. These were primarily comprised of bank charges, legal, audit and professional fees.

For the nine months ended February 28, 2025, the Company had general and administrative expenses in the amount of $20,424. These were primarily comprised of bank charges, legal, audit and professional fees.

Net (Loss ) / Income

Our net loss for the nine months ended February 28, 2026 was $17,827.

Our net income for the nine months ended February 28, 2025 was $3,686.

Liquidity and Capital Resources

Cash (Used in) / Provided by Operating Activities

For the nine months ended February 28, 2026, the Company has net cash outflow $23,665 in operating activities primarily caused by decreases in the accrued liabilities and increase in prepayment.

For the nine months ended February 28, 2025, the Company has net cash inflow $10,986 in operating activities primarily caused by decreases in the accrued liabilities, accounts receivable, amount due to our director and increase in prepayment.

Cash Used In Investing Activity

For the nine months ended February 28, 2026, the Company did not generate nor used any cash in investing activity.

For the nine months ended February 28, 2025, the Company had realized "cash used in investing activity" of $3,901. The cash used in investing activity was attributable to the purchase of plant and equipment

Off-Balance Sheet Arrangements

The Company has no off-balance sheet arrangements.