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

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

Forward-Looking Statements

This Quarterly Report on Form 10-Q contains forward-looking statements within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act. Forward-looking statements include statements regarding our expectations, plans, objectives, future operations, financing activities and business prospects. These statements may be identified by words such as "may," "will," "expect," "believe," "anticipate," "intend," "estimate," "plan" and similar expressions. Forward-looking statements are subject to risks and uncertainties that could cause actual results to differ materially from those expressed or implied by such statements. We undertake no obligation to update any forward-looking statements except as required by law.

EMPLOYEES AND EMPLOYMENT AGREEMENTS

At present, we have no employees other than our officer and director. We presently do not have pension, health, annuity, insurance, stock options, profit sharing or similar benefit plans; however, we may adopt such plans in the future. There are presently no personal benefits available to any officers, directors or employees.

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 Ended July 31, 2026

During the three months ended July 31, 2026, we have not generated any revenues.

Our net (loss)/gain for the three ended July 31, 2026, were $(42,900). Operating expenses consist of mainly professional fees, consulting expenses and depreciation expenses.

Liquidity and Capital Resources

As of July 31, 2026, our total assets were $28,898 consisting of Bank Account, Mobile Application and Website Development and Accumulated amortization and Prepaid Expenses and Issuances of Common Shares.

Current Liabilities
Accounts Payable/Accrued Liabilities		$	1,347
Interest Payable			-
Total Current Liabilities			1,347
Long term Liabilities
Director Loan			-
Due to Third Party			188,249
Promissory Note			-
Total Long term Liabilities			188,249
Total Liabilities		$	189,596

Recent Market Activity

Subsequent to July 31, 2026, the Company's common stock experienced a significant increase in market price and trading volume. The market price increased from below approximately $0.20 per share to approximately $2.00 per share within approximately 48 hours and subsequently to approximately $3.67 per share as of August 25, 2026 and as of early September the stock had declined significantly back to $0.12 per share. Management is not aware of any material corporate development that would account for the magnitude of this increase.

The Company has not participated in, directed or otherwise caused the trading activity and is not aware of the identity or intentions of the persons or entities involved. Management notified FINRA of the unusual market activity. The Company cannot predict the future trading price or trading volume of its common stock, and the market price may experience significant volatility.

Cash Flows from Operating Activities

We have not generated positive cash flows from operating activities. For the six months ended July 31, 2026, net cash flows used in operating activities was $(89,446) consisting of:

CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)		$	(92,199	)
Adjustment to reconcile net income (loss) to cash provided by operating activities
Accumulated amortization			4,100
Increase in accounts payable			(1,347	)
CASH FLOWS USED IN OPERATING ACTIVITIES		$	(89,446	)

Cash Flows from Investing Activities

We have not generated any cash flows from investing activities as of July 31, 2026.

Cash Flows from Financing Activities

We have generated positive cash flows from financing activities. For six months ended July 31, 2026, we generated $79,057 consisting of:

CASH FLOWS FROM FINANCING ACTIVITIES
From Related Parties		$	79,057
Interest payable			-
Capital Stock			-
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		$	79,057

Plan of Operation and Funding

We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next three months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of inventory; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing might not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we might not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations. We will have to raise additional funds in the next twelve months in order to sustain and expand our operations. We currently do not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of equity financing from the sale of our common stock. We have and will continue to seek to obtain short-term loans from our directors, although no future arrangement for additional loans has been made. We do not have any agreements with our directors concerning these loans. We do not have any arrangements in place for any future equity financing.

Off-Balance Sheet Arrangements

As of the date of this Quarterly Report, we do not have any 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 that are material to investors.

Going Concern

The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.