Quarterly Report for Quarter Ending September 30, 2026 (Form 10-Q)

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

DESCRIPTION OF BUSINESS

We are a development-stage company currently operating in the software and online industries. We have created a comprehensive, all-in-one platform for seamless project planning and performance management, available at https://deltasoft.work. Our promotional website is https://deltasoft360.com. We have also developed and launched a mobile application, currently available for Android users. Additionally, we have a dedicated website promoting this mobile application. Here are the current benefits users can experience:

Planning: Quickly create detailed project descriptions using smart forms or AI.

Tasks: Break projects into subprojects and tasks with ease, using forms or AI assistance.

Performers: Find and assign freelancers by creating ads manually or with AI-generated role suggestions.

Management: Use tools like WBS, roadmaps, weekly planning, and product hubs for effective tracking and control.

In summary, the DeltaSoft program facilitates the quick and convenient creation and execution of projects, products, or any other complex tasks, guiding the user through all stages of execution. The integrated AI functionality significantly saves time, speeding up and simplifying each stage, ultimately leading to maximum efficiency and speed of project execution.

We are currently running a marketing campaign to promote our website platform. Additionally, we are marketing our mobile application. We've also created supplementary websites to explain our services and attract potential customers. Our platform is fully operational, and we are continuously working to improve and maintain it.

Application Structure - User View

The app has 5 main sections to simplify project management:

Revenue

Our revenue strategy centers on the markup on freelancer fees. This approach means we'll charge our clients a premium over the rates we pay to freelancers for their services.

Profit Margin: By adopting this model, we aim to derive a direct profit from the transactions facilitated on our soon-to-launch platform. The discrepancy between the charges to clients and payments to freelancers will constitute our profit margin, potentially becoming a significant revenue stream. We anticipate that clients will value the simplicity and transparency of handling payments through our platform, being prepared to pay extra for the convenience and reliability it offers.

Competition and Marketing

Our competitors would be other platforms that facilitate freelance work across various sectors, including but not limited to technology, design, writing, marketing, and consulting services. Some of the well-known competitors in this space include:

To market our platform that connects freelancers with clients and earns revenue through markup on freelancer fees, we will implement a comprehensive strategy:

Our Current Users Benefit from:

Employees; Identification of Certain Significant Employees.

We have no employees other than our sole officer and director, Andrey Novokhatski, who currently devotes approximately twenty hours per week to company matters.

RESULTS OF OPERATION

Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.

We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

Three Months Periods Ended September 30, 2026 and 2025:

During the three months ended September 30, 2026 and 2025, the Company generated $11,299 and $0 of revenue, respectively. The cost of goods sold for the three months ended September 30, 2026 and 2025 was $4,000 and $0, respectively.

Total expenses for the three months ended September 30, 2026, were $12,676 consisting of general and administrative expenses ($4,685) and professional fees ($7,991). Total expenses for the three months ended September 30, 2025, were $16,551 consisting of general and administrative expenses ($4,098) and professional fees ($12,453). Expenses decreased in the current period compared to the prior year period primarily due to lower professional fees.

For the three months ended September 30, 2026 and 2025, the company recorded a net loss of $5,377 and $16,551, respectively.

The other comprehensive loss for the three months ended September 30, 2026 and 2025 were $98 and $0, respectively.

Six Months Periods Ended September 30, 2026 and 2025:

During the six months ended September 30, 2026 and 2025, the Company generated $11,299 and $10,109 of revenue, respectively. The cost of goods sold for the six months ended September 30, 2026 and 2025 was $4,000 and $4,000, respectively.

Total expenses for the six months ended September 30, 2026, were $22,412 consisting of general and administrative expenses ($10,098) and professional fees ($12,314). Total expenses for the six months ended September 30, 2025, were $21,530 consisting of general and administrative expenses ($8,181) and professional fees ($13,349). Expenses increased slightly compared to the prior-year period, primarily due to software development expenses incurred in the current period that were not incurred in the prior-year period.

For the six months ended September 30, 2026 and 2025, the company recorded a net loss of $15,113 and $15,421, respectively.

The other comprehensive income for the six months ended September 30, 2026 and 2025 were $77 and $0, respectively.

LIQUIDITY AND CAPITAL RESOURCES

As of September 30, 2026, and March 31, 2026, the Company's total assets were $54,207 and $73,338, respectively. Total assets were comprised of $11,288 in cash ($25,470 as of March 31, 2026), $20,000 in prepaid expenses ($20,000 as of March 31, 2026) and $22,919 in intangible assets ($27,868 as of March 31, 2026). As of September 30, 2026, our total liabilities were $30,375 ($34,470 as of March 31, 2026) consisting of $144 in accounts payable ($8,239 as of March 31, 2026) and $30,231 in director loan ($26,231 as of March 31, 2026).

Cash Flows from Operating Activities

For the six months ended September 30, 2026 and 2025, net cash flows used in operating activities were $14,446 and $27,504, respectively.

Cash Flows from Investing Activities

For the six months ended September 30, 2026 and 2025, net cash flows from investing activities were $3,736 and $0.

Cash Flows from Financing Activities

For the six months ended September 30, 2026 and 2025, net cash flows provided by financing activities were $4,000 and $4,000, respectively.

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.