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

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

Forward-Looking Statements

Statements made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what April occurs in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Cautionary Statement

The following discussion and analysis should be read in conjunction with our unaudited financial statements and related notes appearing elsewhere herein.

Our actual results may differ materially from those anticipated in the following discussion, as a result of a variety of risks and uncertainties, including those described under Forward-Looking Statements. We assume no obligation to update any of the forward-looking statements included herein.

Background

The Company was incorporated under the laws of the State of Wyoming on September 20, 2021 (Incorporation). Until January 2026, the Company's primary focus lies in assisting and consulting businesses engaged in poultry farming.

Effective December 24, 2025, there occurred a change in control of the Company. On such date, Harpreet Sangha acquired 4,500,000 shares of the Company's common stock from the Company's former control person, and was appointed the Sole Officer and Director of the Company.

In January 2026, the Board of Directors determined to change the Company's plan of business from consulting within the poultry farming industry to acquiring real property rights for the mining and sale of rare earth minerals. To such end, in January 2026, the Company entered into a purchase agreement relating to certain mineral rights in and to 21 parcels of real property located in Hardin County, Illinois, and three unpatented lode mining claims located in Mohave County, Arizona.

The discussion below relates to the Company's operating results and financial position prior to the December 2025 change in control and January 2026 determination to change the Company's plan of business. It is expected that future operating results of the Company will be significantly different than its historical operating results.

Results of Operations

Nine Months Ended January 31, 2026 ("Interim 2026"), and January 31, 2025 ("Interim 2025").

Revenues. During Interim 2026, the Company generated no revenues, compared to revenues of $23,726 (unaudited) during Interim 2025. The revenues generated during Interim 2025 were derived from the Company's now-abandoned plan of business.

Operating Expenses. During Interim 2026, the Company incurred operating expenses of $228,839 (unaudited), compared to operating expenses of $73,360 (unaudited) for Interim 2025.

Other Income. During Interim 2026, the Company had not items of other income or other expense, compared to $2 (unaudited) in other income for Interim 2025.

Net Loss. During Interim 2026, the Company incurred a net loss of $228,839 (unaudited), compared to a net loss of $29,730 (unaudited) for Interim 2025.

Liquidity and Capital Resources

As of January 31, 2026, the Company had $26,400 (unaudited) in cash, $499,502 (unaudited) in current liabilities and a working capital deficit of $475,137 (unaudited). As of April 30, 2025, the Company had no cash, $227,927 in current liabilities and a working capital deficit of $201,620

Cash Flows

During Interim 2026, the Company used $84,542 (unaudited) of cash in operating activities, compared to $31,218 (unaudited) of cash used in operating activities for Interim 2025.

During Interim 2026, $110,942 (unaudited) of cash was provided by financing activities, compared to $31,218 (unaudited) of cash provided in financing activities for Interim 2025.

Off-Balance Sheet Arrangements

At January 30, 2026, and at April 30, 2025, the Company had no off-balance sheet arrangements.