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

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

Results of operations

Revenues

From January 20, 2025 (Date of Inception) to April 30, 2025, we generated revenue in the amount of $15,871.

For three and nine months ended January 31, 2026, we generated revenue in the amount of $36,092 and $11,279, respectively.

The revenue generated was from providing advisory services to support the client's public relations and communication efforts and drafting, editing, and publishing of press releases on various news channel and also social media platform.

General and Administrative Expenses

From January 20, 2025 (Date of Inception) to April 30 2025, we had selling, general & administrative expenses in the amount of $16,755. These were primarily comprised of legal and professional fees, company incorporation fees, and audit fees.

For three and nine months ended January 31, 2026, we had selling, general & administrative expenses in the amount of $26,812 and $47,683, respectively. These were primarily comprised of legal and professional fees, audit fees and employee salary.

Net Loss

Our net loss from January 20, 2025 (Date of Inception) to April 30 2025 was $1,442.

Our net profit for three and nine months ended January 31, 2026 was $15,028 and $11,135.

Liquidity, Capital Resources and Capital Commitments

The minimum funding required to remain in business for at least the next 12 months is $40,000. Our current available capital resources enable us to conduct our planned operations for the next 6 months.

Cash Provided by Operating Activities

Net cash provided by operating activities was $14,067 from January 20, 2025 (Date of Inception) to April 30 2025. The cash provided by operating activities was attributable to depreciation expenses, increase in accrued expenses and other payables and increase in deferred revenue contra by net loss.

Net cash used by operating activities was $18,434 for nine months ended January 31, 2026. The cash provided by operating activities was attributable to decrease in deferred revenue, account receivable and other payable.

Cash Used in Investing Activity

From January 20, 2025 (Date of Inception) to April 30 2025, we used $1,878 in investing activities, which was primarily attributable to the purchase of equipment.

For nine months ended January 31, 2026, we used $38,338 in investing activities, as a result of purchase of software, equipment and repayment of lease liability.

Cash Provided by Financing Activity

From January 20, 2025 (Date of Inception) to April 30 2025, net cash provided by financing activities were $5,047 from issuance of share and advances from our director.

For nine months ended January 31, 2026, net cash provided by financing activities were $61,940 as a result of advances from our director and proceed from public offering.

Off-Balance Sheet Arrangements

The Company has no off-balance sheet arrangements.