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

You should read the following discussion and analysis of our financial condition and results of operations together with our financial statements and the related notes and other financial information included elsewhere in this Financial Statement. Some of the information contained in this discussion and analysis or set forth elsewhere in this Statement, including information with respect to our plans and strategy for our business and related financing, includes forward-looking statements that involve risks and uncertainties.

Our cash balance was $906 as of December 31, 2025. We believe our cash balance is not sufficient to fund our limited levels of operations for any period of time. We have where necessary been utilizing funds borrowed from our Chairman. The Chairman has no commitment, arrangement or legal obligation to advance or loan funds to the company. The borrowing is non-interest-bearing, unsecured, and due on demand.

Our independent registered public accountants have issued a going concern opinion. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills. The accompanying financial statements have been prepared assuming that the Company continues as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company has accumulated losses of $(522,095), and negative working capital of $(49,553) as of December 31, 2025, and cash flows from operating activities of $(40,415 ) for the year ended December 31, 2025. Due to these conditions, it raises substantial doubt about its ability to continue as a going concern.

Management views and manages the Company's operations as one integrated business, and accordingly the Company has one reportable segment.

We are an "emerging growth company" as defined in the JOBS Act, and we may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not "emerging growth companies" including, but not limited to: not required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act; reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements; exemptions from the requirements of holding an annual non-binding advisory vote on executive compensation and nonbinding stockholder approval of any golden parachute payments not previously approved. In addition, Section 107 of the JOBS Act also provides that an "emerging growth company" can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an "emerging growth company" can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We are choosing to "opt out" of such extended transition period, and as a result, we will comply with new or revised accounting standards on the relevant dates on which adoption of such standards is required for non-emerging growth companies. Section 107 of the JOBS Act provides that our decision to opt out of the extended transition period for complying with new or revised accounting standards is irrevocable.

Revenues and Cost of goods Sold for the years ended December 31, 2025 and 2024

Revenues

Revenue for the year ended December 31, 2025, was $198,141 compared to $178,962 for the year ended December 31, 2024. The increase in revenue was mainly due to an increase in IT consulting work.

Cost of goods

The cost of goods for the year ended December 31, 2025, was $36,485 compared to $41,000 for the year ended December 31, 2024. The decrease was due to reduced costs of repairing the server systems for the cloud computing business.

Operating expenses

General and administrative expenses were $211,786 for the year ended December 31, 2025, compared to $115,755 for the year ended December 31, 2024, an increase of $96,031 mainly due to the charge for remuneration to Mr. Orie Rechtman, the Chairman and CEO.

Net Profit

Net profit/(loss) for the year ended December 31, 2025, was $(83,241) compared to $(9,910) for the year ended December 31, 2024.

Plan of Operations

We expect that working capital requirements will continue to be funded through borrowing from related parties.

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.

Material Commitments

As of the date of this Annual Report, we do not have any material commitments.

Purchase of Significant Equipment

We do not intend to purchase any significant equipment during the next twelve months.

Liquidity and Capital Resources

The accompanying 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 shown in the accompanying financial statements the Company has a retained deficit of ($522,095) and negative working capital of $(49,553) as of December 31, 2025. For the year ended December 31, 2025, the Company had a net loss of $83,241. Due to these conditions, it raises substantial doubt about the Company's ability to continue as a going concern.

The Company is attempting to expand operations and generate additional revenue; however, the Company's cash position may not be sufficient to support its daily operations. While the Company believes in the viability of its strategy to generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that may result should the Company be unable to continue as a going concern.

Net cash used in operating activities was $(40,415) and $12,326 for the years ended December 31, 2025, and 2024, respectively.

Net cash used in financing activities was $40,218 and $(15,430) for the years ended December 31, 2025, and 2024, respectively.

Over the next twelve months, we expect our principal source of liquidity will be dependent on borrowings from related parties.

Going Concern Consideration

Our auditors have issued a "going concern" opinion, meaning that there is substantial doubt if we can continue as an on-going business for the next twelve months unless we obtain additional capital. The Company's cash position may not be sufficient to support its daily operations.

Our CEO, Mr. Orie Rechtman confirms that he will continue to support the company's day to day operational financial cash needs, in the normal course of business, where necessary. This continues the day to day support from Mr. Rechtman that has been available for the Company since its exception.

Limited operating history and need for additional capital

There is no historical financial information about us upon which to base an evaluation of our performance. We are in a growth mode and have not generated sufficient revenues. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the growth of a business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.