Annual Report for Fiscal Year Ending July 31, 2026 (Form 10-K)

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

We are a development stage corporation with limited operations and no sufficient revenues from our business operations. Our auditors have issued a going concern opinion. This means that our auditors believe there is substantial doubt that we can continue as an on-going business for the next twelve months. We do not anticipate that we will generate significant revenues until we have raised the funds necessary to conduct a marketing program. There is no assurance we will ever generate revenue even if we raised all necessary funds.

To meet our need for cash we are attempting to raise money from this offering. We believe that we will be able to raise enough money through this offering to expand operations but we cannot guarantee that once we expand operations we will stay in business after doing so. If we are unable to successfully find enough customers, we may quickly use up the proceeds from this offering and will need to find alternative sources. In case we need additional financing, our Mr. Ulloa Bonilla agreed to loan us funds to implement our business plan.

RESULTS OF OPERATIONS

During the years ended July 31, 2026 and 2025, we generated $18,097 and $7,950 of revenue, respectively. Revenue increased by $10,147, or 127.6%, for the fiscal year ended July 31, 2026 compared to the fiscal year ended July 31, 2025. This increase in revenue was due to start of sales of our services in October 2024.

Total operating expenses for the years ended July 31, 2026 and 2025, were $49,773 and $28,664, respectively, which were comprised of amortization expense ($9,000 - July 31, 2026 and $9,000 - July 31, 2025); general and administrative fees of the Company ($21,064 - July 31, 2026 and $88 - July 31, 2025); and professional fees ($19,709 - July 31, 2026 and $19,576 - July 31, 2025). Operating expenses increased by $21,108, or 73.6%, for the fiscal year ended July 31, 2026 compared to the fiscal year ended July 31, 2025. This increase during the period was primarily due to higher general and administrative expenses, driven primarily by an increase in consulting fees.

As a result of the above, the Company recorded a net loss of $31,676 and $20,714 for the years ended July 31, 2026 and 2025, respectively.

LIQUIDITY AND CAPITAL RESOURCES

As of July 31, 2026, we had total assets were $57,853, comprised of $40,228 in current assets and $17,625 in intangible assets. As of July 31, 2026, our current liabilities were $100,657 and stockholders' deficit was $42,804.

As of July 31, 2025, we had total assets were $59,342, comprised of $32,717 in current assets and $26,625 in intangible assets. As of July 31, 2025, our current liabilities were $70,470 and Stockholders' equity was $11,128.

Our sources and uses of cash for the years ended July 31, 2026 and 2025 were as follows:

CASH FLOWS FROM OPERATING ACTIVITIES

We used net cash of $13,651 in operating activities for the year ended July 31, 2026, as a result of our net loss of $31,676 adjusted for non-cash amortization in the amount of $9,000, increase in accounts payable of $121 and increase in deferred revenue of $8,904.

In comparison, we used net cash of $17,001 in operating activities for the year ended July 31, 2025, as a result of our net loss of $21,165 adjusted for non-cash amortization in the amount of $9,000, increase in prepaid expenses of $20,000, increase in accounts payable of $99 and increase in deferred revenue of $10,450.

CASH FLOWS FROM INVESTING ACTIVITIES

We had no cash provided by (used in) investing activities for the years ended July 31, 2026 and 2025.

CASH FLOWS FROM FINANCING ACTIVITIES

Net cash provided by financing activities was $21,162 for the year ended July 31, 2026, comprised of amounts due to related-party.

By comparison, net cash provided by financing activities was $1,537 for the year ended July 31, 2025, comprised of amounts due to related-party of $162 and proceeds from sale of common stock of $1,375.

Critical Accounting Policies and Significant Judgments and Estimates

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.

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.

Limited Operating History and Need for Additional Capital

Our company was incorporated on April 6, 2023; we have not yet realized sufficient revenues. We have limited operating history upon which an evaluation of our future prospects can be made. Based upon current plans, we expect to incur operating losses in future periods as we incur significant expenses associated with the initial start-up of our business. Further, we cannot guarantee that we will be successful in realizing revenues or in achieving or sustaining positive cash flow at any time in the future. Any such failure could result in the possible closure of our business or force us to seek additional capital through loans or additional sales of our equity securities to continue business operations, which would dilute the value of our shares.