UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~September~~March 3031, ~~2025~~2026

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to __________

Commission file number: 333-274531

Certiplex Corporation

(Exact name of registrant as specified in its charter)

———————

Montana	7812	83-1632905
(State or other jurisdiction of	(Primary Standard Industrial	(I.R.S. Employer
incorporation or organization)	Classification Code Number)	Identification No.)

633 Rancho Santa Fe Rd, Suite 628

San Marcos, CA 92078

www.Certiplex.com

(Address of principal executive offices, including zip code)

(800) 456-6211

(Registrant’s telephone number)

———————

(Address and telephone number of registrant's principal executive offices and principal place of business)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☐	Smaller reporting company	☒
		Emerging growth company	☒

If an emerging growth company, indicate by checkmark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

~~Indicate~~ As of May 15, 2026, the ~~number~~Company ofis ~~shares~~not ~~outstanding~~yet oftrading ~~each~~on ofany ~~the~~exchanges. ~~issuer's~~The ~~classes~~registrant had 73,200,000 shares of common stock, aspar ofvalue ~~the~~$0.001 ~~latest~~per ~~practicable~~share, ~~date~~outstanding.

Class	Outstanding at November 26, 2025
Common Stock, $0.001 par value per share	73,200,000

CERTIPLEX CORPORATION

TABLE OF CONTENTS

INDEX

Part I.	Financial Information
Item 1.	Financial Statements	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	13
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	1516
Item 4.	Controls and Procedures	16
Part II.	Other Information
Item 1.	Legal Proceedings	1617
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	1617
Item 3.	Defaults upon Senior Securities	1617
Item 4.	Mine Safety Disclosures	1617
Item 5.	Other Information	1617
Item 6.	Exhibits	1617
Signatures		1718

PART I - financial INFORMATION

Item 1. Financial Statements

Unaudited Financial Statements

Certiplex Corporation

Table Of Contents

Unaudited Financial Statements
Balance Sheets as of September 30, 2025 (Unaudited) and December 31, 2024	3
Balance Sheets as of March 31, 2026 (Unaudited) and December 31, 2025 (Audited)	4
Statements of Operations for the three and nine months ended September 30, 2025 and 2024 (Unaudited)	4
Statements of Operations for the three months ended March 31, 2026 and 2025 (Unaudited)	5
Statements of Stockholders’ (Deficit) Equity for the three and nine months ended September 30, 2025 and 2024 (Unaudited)	5
Statements of Stockholders’ Deficit for the three months ended March 31, 2026 and 2025 (Unaudited)	6
Statements of Cash Flows for the nine months ended September 30, 2025 and 2024 (Unaudited)	6
Statements of Cash Flows for the three months ended March 31, 2026 and 2025 (Unaudited)	7
Notes to the Unaudited Financial Statements	78

CERTIPLEX CORPORATION

BALANCE SHEETS

	September 30, 2025 (Unaudited)			December 31, 2024
	March 31, 2026			December 31, 2025
ASSETS
Current Assets
Cash and Cash Equivalents	$	79,~~810~~323		$	104,~~843~~666
Loan Receivable		1,064			1,064
Accounts Receivable		—			—
Total Current Assets		8,874			11,907
Loan Receivable		—			1,064
Total Current Assets		9,323			5,730
Fixed Assets
Vehicles, net		3,~~790~~070			43,~~870~~430
Total Fixed Assets		3,~~790~~070			43,~~870~~430
Other Assets
Licensing Rights, net		94,575			94,575
Distribution Rights		25,000			25,000
Total Other Assets		119,575			119,575
Total Assets	$	~~132~~131,~~239~~968		$	~~136~~128,~~352~~735
Liabilities and Stockholders' (Deficit) Equity
Current Liabilities
Accrued Compensation	$	~~147~~170,~~100~~600		$	~~119~~159,~~200~~700
Accounts Payable and Accrued Liabilities		12,~~242~~212			811,~~984~~367
Accrued Interest SBA Loan		3,481			3,238
Total Current Liabilities		182,812			171,067
Note Payable, Current Portion		2,277			2,277
Note Payable, less current portion		49,700			49,700
Total Current Liabilities		165,100			133,699
Total Liabilities		232,512			220,767
Note Payable, less current portion		48,423			48,423
Commitments and Contingencies (Note 4)		—			—
Total Liabilities		213,523			182,122
Commitments and Contingencies (Note 4)					—
Stockholders' (Deficit) Equity
Common Stock $0.001 par value 75,000,000 shares authorized 73,200,000 issued and outstanding		73,200			73,200
Additional Paid in Capital		253,800			253,800
Accumulated Deficit		(~~408~~427,~~284~~544	)		(~~372~~419,~~770~~032	)
Total Stockholders’ (Deficit) Equity		(81100,~~284~~544	)		(4592,~~770~~032	)
Total Liabilities and Stockholders’ (Deficit) Equity	$	~~132~~131,~~239~~968		$	~~136~~128,~~352~~735

See accompanying Notes to the Unaudited Financial Statements

CERTIPLEX CORPORATION

STATEMENTS OF OPERATIONS

~~(UNAUDITED)~~FOR THE QUARTERS ENDED MARCH 31, 2026 AND 2025

	For the Three Months Ended September 30, 2025			For the Three Months Ended September 30, 2024			For Nine Months Ended September 30, 2025			For the Nine Months Ended September 30, 2024
	For the Three Months Ended March 31, 2026 (Unaudited)			For the Three Months Ended March 31, 2025 (Unaudited)
Revenue
Licensing Rights	$	—		$	—		$	—		$	—
Sales	$	15,774		$	29,355
Card and Bank Reward income		147			—			437			—
Total Revenue		15,774			29,355
Sales		29,548			17,779			98,374			93,824
Cost of Sales		4,323			5,182
Total Revenue		29,695			17,779			98,811			93,824
Gross Profit		11,451			24,173
Cost of Sales		5,178			4,636			17,003			16,830
Operating Expenses
Gross Profit		24,518			13,143			81,808			76,993
General and Administrative		6,383			10,818
Operating Expenses
Consulting		8,568			8,400
Professional Fees		6,202			4,500			37,942			18,000
Advertising and Marketing		2,230			2,478
Advertising and Marketing		10,232			53			15,069			29,933
Professional Fees		1,420			12,890
Depreciation and Amortization		360			360			~~1,080~~			~~1,080~~
Consulting		13,400			8,400			34,200			33,600
Total Operating Expense		18,961			34,946
General and Administrative		5,310			16,920			26,574			34,459
Operating (Loss) Income		(7,510	)		(10,773	)
Total Operating Expense		35,504			30,233			114,865			117,072
Other Expense
Operating Loss		(10,986	)		(17,090	)		(33,057	)		(40,079	)
Interest Expense		1,003			729
Other Expense
(Loss) Income Before Income Tax		(8,513	)		(11,502	)
Other Interest Expense		201			—			270			—
Provision for Income Tax		—			—
Interest Expense SBA		729			351			2,187			1,283
Net (Loss) Income	$	(8,513	)	$	(11,502	)
Loss before Income Tax		(11,916	)		(17,441	)		(35,514	)		(41,362	)
Basic and Diluted earnings per share on net (loss) income	$	(0.00	)	$	(0.00	)
Provision for Income Tax		—			—			—			—
Basic and diluted weighted average shares used in the calculation of net (loss) income per common share		73,200,000			73,200,000
Net Loss	$	(11,916	)	$	(17,441	)	$	(35,514	)	$	(41,362	)
Basic and Diluted earnings per shares on net loss	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Basic and diluted weighted average shares used in the calculation of net loss per common share		73,200,000			73,200,000			73,200,000			73,200,000

See accompanying Notes to the Unaudited Financial Statements

CERTIPLEX CORPORATION

STATEMENTS OF CHANGES IN STOCKHOLDERS' (DEFICIT~~) EQUITY~~

~~(UNAUDITED)~~FOR THE THREE MONTHS ENDED MARCH 31, 2026 AND 2025

FOR THE THREE AND NINE MONTHS ENDED September 30, 2024 AND 2023


	Common Stock Shares		Common Stock Amount		Additional Paid-in Capital		Accumulated Deficit			Total Equity (Deficit)
Balance December 31, 2024		73,200,000	$	73,200	$	253,800	$	(372,770	)	$	(45,770	)
Net Loss		—		—		—		(11,502	)		(11,502	)
Balance March 31, 2025		73,200,000	$	73,200	$	253,800	$	(384,272	)	$	(57,272	)

	Common Stock Shares		Common Stock Amount		Additional Paid-in Capital		Accumulated Deficit			Total Equity (Deficit)
Balance December 31, 2023		73,200,000	$	73,200	$	253,800	$	(314,935	)	$	12,065
Balance December 31, 2025		73,200,000	$	73,200	$	253,800	$	(419,032	)		(92,032	)
Net Income		—		—		—		1,893			1,893
Net Loss		—		—		—		(8,513	)		(8,513	)
Balance March 31, 2024		73,200,000	$	73,200	$	253,800	$	(313,042	)	$	13,958
Balance March 31, 2026		73,200,000	$	73,200	$	253,800	$	(427,544	)	$	(100,544	)
Net Loss		—		—		—		(25,814	)		(25,814	)
Balance June 30, 2024		73,200,000	$	73,200	$	253,800	$	(338,856	)	$	(11,856	)
Net Loss		—		—		—		(17,441	)		(17,441	)
Balance September 30, 2024		73,200,000	$	73,200	$	253,800	$	(356,297	)	$	(29,297	)

	Common Stock Shares		Common Stock Amount		Additional Paid-in Capital		Accumulated Deficit			Total Equity (Deficit)
Balance December 31, 2024		73,200,000	$	73,200	$	253,800	$	(372,770	)	$	(45,770	)
Net Loss		—		—		—		(11,502	)		(11,502	)
Balance March 31, 2025		73,200,000	$	73,200	$	253,800	$	(384,272	)	$	(57,272	)
Net Loss		—		—		—		(12,096	)		(12,096	)
Balance June 30, 2025		73,200,000	$	73,200	$	253,800	$	(396,368	)	$	(69,368	)
Net Loss		—		—		—		(11,916	)		(11,916	)
Balance September 30, 2025		73,200,000	$	73,200	$	253,800	$	(408,284	)	$	(81,284	)

See accompanying Notes to the Unaudited Financial Statements

CERTIPLEX CORPORATION

STATEMENTS OF CASH FLOWS

~~(Unaudited)~~FOR THE QUARTERS ENDED MARCH 31, 2026 AND 2025

	For the Nine Months Ended September 30, 2025			For the Nine Months Ended September 30, 2024
	For the Three Months Ended March 31, 2026			For the Three Months Ended March 31 2025
Operating Activities
Net Loss	$	(35,514	)	$	(41,362	)
Net (Loss) Income	$	(8,513	)	$	(11,502	)
Adjustments to Reconcile Net Loss To Net Cash From Operating Activities:
Adjustments to Reconcile Net (Loss) Income To Net Cash From Operating Activities:
Depreciation and Amortization		~~1,080~~360			~~1,080~~360
Cash correction of Loan receivable		1,064			—
Changes in Operating Assets and Liabilities
Accounts Receivable		—			198
Credit Cards and Other Payables		603			—
Loan Receivable		—			18,485
Accrued Compensation		10,900			7,100
Accrued Interest SBA Loan		243			—
Accrued Compensation		27,900			14,350
Accounts Payable - prior period correction		(62	)		1,994
Accounts Payable and accrued liabilities		3,258			—
Net Cash from Operating Activities		4,595			(2,048	)
Net Cash from Operating Activities		(3,033	)		(13,955	)
Investing activities
Investing Activities
Purchase of Fixed Asset		—			—
Net Cash from Investing Activities		—			—
Net Cash from Financing Activities
Financing Activities
Payments on Note Payable		—			1,117
Prior-period correction		62			—
Net Cash used in Financing Activities		—			1,117
Net Cash from Financing Activities		62			—
Net Change in Cash		(34,~~033~~657	)		(122,~~836~~048	)
Cash at Beginning of Period		104,~~843~~666			2210,~~871~~843
Cash at End of Period	$	79,~~810~~323		$	108,~~033~~795
Supplemental Cash Flow Information
Cash Paid for Interest	$	—		$	—
Cash Paid for SBA Interest	$	729		$	729
Cash Paid for Taxes	$	—		$	—

See accompanying Notes to the Unaudited Financial Statements

Certiplex Corporation

Notes Toto the Unaudited Financial Statements

~~September~~March 3031, ~~2025~~ 2026

Note 1 - Summary of Significant Accounting Policies

Nature of Operations

Certiplex Corporation (“Certiplex” or the “Company”) was incorporated under the laws of the State of Montana, on August 7, 2018. Certiplex is a full-service multi-media company ~~Company~~ with an operational approach ~~focusing~~focused on:

1)· Business ~~Ready~~ ~~Opportunities~~ready opportunities through ~~its~~ ready -to -sell ~~Business~~business modules.

2)· Website and mobile app technology integration, design and development.

3)· SEO (Search Engine Optimization) and ~~Social~~social ~~Media~~media ~~Integration~~integration.

3)· Online video and photography content development and distribution.

On September 10, 2021, Certiplex acquired the licensing right to the Pro Sun Lighting system for both residential and commercial use. The Company’s intent is to market the lighting system through its online and social media sources.

Basis Of of Presentation

The accompanying unaudited interim financial statements have been prepared in accordance with ~~generally accepted~~ accounting principles generally accepted in the United States of America (“GAAP”), for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the "“SEC"”) for ~~and~~Form ~~reflect~~10-Q. ~~all adjustments~~Accordingly, ~~consisting~~ ofthey ~~normal~~do ~~recurring~~not ~~adjustments,~~include ~~which~~all ~~management~~information ~~believes~~and ~~are~~footnotes ~~necessary~~required toby ~~fairly~~GAAP ~~present~~for ~~the~~complete annual financial ~~position, results~~statements ofand ~~operations~~should ~~and~~be ~~cash~~read ~~flows~~in ofconjunction with the Company’s asaudited offinancial ~~September~~statements ~~30, 2025~~ and ~~2024.~~notes ~~Interim~~thereto ~~results~~for ~~are~~the ~~not~~year ~~necessarily~~ended ~~indicative of full~~December ~~year~~31, ~~performance~~2025.

In the opinion of management, the accompanying unaudited interim financial statements reflect all adjustments, consisting only of normal recurring adjustments, necessary for the fair presentation of the Company’s financial position as of March 31, 2026, and the results of operations and cash flows for the three months ended March 31, 2026 and 2025. Operating results for the three months ended March 31, 2026 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2026.

Use of Estimates

The preparation of ~~the~~ ~~unaudited~~ financial statements in conformity with GAAP requires management to make estimates and assumptions that affect certain reported amounts. ~~Accordingly,~~and ~~actual~~disclosures. Actual results could differ from those estimates.

Cash ~~And~~ and Cash Equivalents

The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For ~~the~~purposes ~~purpose~~ of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. ~~Cash~~ ~~equivalents~~There ~~totaled~~were ~~$7,810~~no ~~as of~~cash ~~September~~equivalents ~~30,~~as ~~2025,~~of ~~and~~March ~~$10~~31,~~843~~ as2026 ofor December 31, ~~2024~~2025.

Fixed Assets

~~Property,~~The ~~equipment~~Company values its investments in property, equipment, and vehicles ~~are recorded~~ at cost, less accumulated depreciation. Depreciation is calculated primarily using the straight-line method over the estimated useful lives of the assets, which is five years for vehicles. Depreciation expense ~~was~~amounted to $360 ~~and~~ ~~$1,080~~ for ~~the~~ ~~three~~each ~~and~~of ~~nine~~the three months ended ~~September~~March 3031, ~~2025,~~2026 ~~respectively (2024: $360~~ and ~~$1,080)~~2025.

Licensing Rights

InUnder ~~accordance~~Accounting ~~with ASC~~Standards Codification (“ASC”) 350-50-1, costs incurred toin ~~acquire~~the acquisition of an intangible ~~assets~~asset are capitalized. ~~The~~by the Company’s. The intangible assets ~~include:~~relate to the acquisition of the licensing rights for the Pro Sun Lighting System, which was initially amortized over the estimated useful life or period of benefit of 10 years using the straight-line method. On September 7, 2021, the agreement was amended and the term of the agreement was changed from 10 years to indefinite; therefore, no further amortization was applied after that date.

Pro Sun Lighting licensing rights, initially amortized over 10 years. Following a September 2021 amendment extending the term indefinitely, amortization ceased. As of September 30, 2025, the carrying amount was $94,575.

Distribution rights for a protein bar product acquired July 2022 from Tradewinds Universal for $25,000, with an indefinite useful life.

Management reviews intangible assets periodically for impairment.

Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Update ("ASU") 2014-09, ("Revenue from contracts with customers," Topic 606). Revenue is recognized when a customer obtains control of promised goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five-step model in order to determine this amount:

i. Identification of the promised goods in the contract;

ii. Determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract;

iii. Measurement of the transaction price, including the constraint of variable consideration;

iv. Allocation of the transaction price of the performance obligations; and

v. Recognition of revenue when (or as) the Company satisfies each performance obligation.

The Company's main revenue stream is from product sales and has no performance obligations for which they serve as agent. The performance obligation associated with a typical product sale will be satisfied upon delivery to customers, and the revenue will be recognized at that time. Payments are due on demand. The Company does not offer any warranty on its products; however, customers do receive a manufacturer’s warranty.

The Company also has revenue from licensing agreements. The Company licenses its intellectual property (“IP") to outside parties and determines if the license of IP is a distinct (separate) performance obligation in accordance with Topic 606. If the license is determined not to be distinct, the license is combined with the other goods or services and the combined performance obligation is accounted for using the general revenue recognition model outlined above. If the license is determined to be distinct, the Company analyzes whether the license is functional or symbolic to assess the timing of revenue recognition. The licensing of IP by the Company was determined to be a distinct performance obligation of symbolic IP, which provides a right to access IP. Topic 606 states that revenue from licenses of IP deemed to provide a right to use IP will be recognized at a point in time when control is transferred.

In accordance with Topic 606, the Company analyzes the following determining when to recognize licensing revenue:

i. Whether the transaction represents a sale or licensing of intellectual property (IP),

ii. Whether the IP is a distinct performance obligation,

iii. The nature of the license - functional or symbolic; and

iv. The timing of recognition based on the nature of the license.

~~The~~As ~~Company only~~of ~~applies~~March ~~the~~31, ~~five-step~~2026 ~~model~~and toDecember ~~contracts~~31, ~~when~~2025, ~~it is probable the entity will collect the consideration it is entitled to in exchange~~licensing ~~for~~rights ~~the~~were ~~goods~~$97,000, ~~and~~accumulated ~~represents~~amortization ~~services~~was ~~it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception~~$2,425, ~~the Company reviews the contract to determine which performance obligations the Company must deliver~~ and ~~which of these performance obligations are distinct. The Company recognizes as revenues~~ the ~~amount~~net ofcarrying ~~the~~value ~~transaction~~was ~~price that is allocated to the respective performance obligations when the performance obligation is satisfied or as it is satisfied~~$94,575. The Company ~~reviews~~also ~~the contract~~acquired ~~to determine which performance obligations the Company must deliver and which of these performance obligations are distinct.~~distribution ~~The~~rights ~~Company~~for ~~recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligations when the performance obligation is satisfied or as it is satisfied. Generally~~$25,000, ~~the~~which ~~Company' s performance obligations~~ are ~~transferred~~considered toindefinite-lived ~~customers at~~intangible ~~a point in time, typically upon delivery~~assets.

Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606). Revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recorded reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five-step model:

Identification of the promised goods or services in the contract;

Determination of whether the promised goods or services are performance obligations, including whether they are distinct in the context of the contract;

Measurement of the transaction price, including the constraint of variable consideration;

Allocation of the transaction price to the performance obligations; and

Recognition of revenue when, or as, the Company satisfies each performance obligation.

The Company’s main revenue stream is from product and web-related sales and the Company has no performance obligations for which it serves as agent. The performance obligation associated with a typical sale is satisfied upon delivery to customers, and revenue is recognized at that time. Payments are due on demand. The Company does not offer any warranty on its products; however, customers may receive a manufacturer’s warranty.

The Company also may generate revenue from licensing agreements. The Company licenses its intellectual property (“IP”) to outside parties and determines whether the license of IP is a distinct performance obligation in accordance with Topic 606. If the license is not distinct, the license is combined with other goods or services and the combined performance obligation is accounted for using the general revenue recognition model. If the license is distinct, the Company analyzes whether the license is functional or symbolic to assess the timing of revenue recognition. The licensing of IP by the Company was determined to be a distinct performance obligation of symbolic IP, which provides a right to access IP. Topic 606 provides that revenue from licenses of IP deemed to provide a right to use IP is recognized at the point in time when control is transferred.

Fair Value of Financial Instruments

The carrying amounts of financial assets and liabilities, such as cash, accounts payable, accrued expenses, and other current liabilities, approximate fair value because of the short maturity of these instruments.

Income Taxes

In accordance ~~With~~ with ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. ~~Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in Income in the period that includes the enactment date.~~

The Company maintains a valuation allowance with respect to deferred tax assets. ~~The Company established a valuation allowance~~ based upon the potential likelihood of realizing the deferred tax ~~asset~~assets in the future. ~~tax~~The ~~consequences.~~Company ~~Changes~~uses the in“more ~~circumstances,~~likely ~~such~~than asnot” criterion for recognizing the ~~Company~~tax ~~generating~~benefit of uncertain tax positions and establishing measurement ~~taxable~~criteria for income, ~~could~~tax ~~cause~~benefits. aManagement ~~change~~has indetermined ~~judgment~~that ~~about~~ the ~~reliability~~Company ofhas ~~the~~no material unrecognized tax assets or liabilities related to ~~deferred~~uncertain tax ~~asset~~positions as of March 31, 2026 and December 31, 2025. ~~Any~~The ~~change~~Company’s inpolicy ~~the~~is ~~valuation~~to recognize interest and penalties ~~allowance~~related ~~will~~to beincome ~~included~~tax matters in income intax ~~the~~expense. ~~year~~The Company had no accrual for interest or penalties as of ~~the~~March ~~change~~31, in2026 ~~estimate~~or December 31, 2025.

The Company has adopted the provisions set forth in ASC Topic 740 to account for uncertainty in income taxes. In the preparation of income tax returns in federal and state jurisdictions, the Company asserts certain tax positions based on its understanding and interpretation of the income tax law. The taxing authorities may challenge such positions, and the resolution of such matters could result in recognition of Income tax expense in the Company's financial statements. Management believes it has used reasonable judgments and conclusions in the preparation of its income tax returns.

The Company uses the "more likely than not" criterion for recognizing the tax benefit of uncertain tax positions and to establish measurement criteria for income tax benefits. The Company has determined that it has no material unrecognized tax assets or liabilities related to uncertain tax positions as of September 30, 2025 and December 31, 2024. The Company does not anticipate any significant changes in such uncertainties and judgments during the next 12 months.

The Company' s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties on its balance sheets at September 30, 2025 and December 31, 2024.

Earnings Per Share of Common Stock

The Company computes ~~income~~ earnings (loss) per share in accordance with ASC 260, which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. InBasic ~~the accompanying financial statements, basic~~ earnings (loss) per share of common stock is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. The Company does not have a complex capital structure requiring the computation of diluted earnings per share. Basic and diluted earnings per share for the three months ended March 31, 2026 and 2025 were computed using 73,200,000 weighted average shares outstanding.

Impairment Of of Long-Lived Assets

In accordance with ASC 360-10, the Company reviews the carrying amount of long-lived assets for ~~the existence of facts or circumstances, both internally and externally, that suggest~~ impairment whenever events or changes in circumstances indicate that the ~~book~~carrying value of the asset may not be recoverable. ~~The~~If ~~Company~~impairment ~~determines if the carrying amount of a long-lived asset is impaired based on anticipated undiscounted cash flows~~exists, ~~before interest, from the use of the asset. In the event of impairment,~~ a loss is recognized based on the amount by which the carrying amount exceeds ~~the~~ fair value ~~of the asset~~. ~~Fair value is determined based on the appraised value of the assets or the anticipated cash flows from the use of the asset, discounted at a rate commensurate with the risk involved.~~ There were no impairment losses recorded for the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026 and ~~2024~~2025.

Advertising and Marketing Expenses

~~Advertising~~The ~~and~~Company ~~marketing~~ charges the costs ~~are~~of ~~expensed~~advertising, marketing, asand ~~incurred.~~public ~~Advertising~~relations to expense ~~totaled~~as ~~$10,232 and~~incurred. ~~$15,069 for~~For the three ~~and nine~~ months ended ~~September~~March 3031, 2026 and 2025, ~~respectively~~advertising and ~~$53~~marketing ~~and~~expenses were $292,~~933 for~~230 ~~the three~~ and ~~nine months ended September 30~~$2, ~~2024~~478, respectively.

Recently Issued Accounting Pronouncements

There have been no recent accounting pronouncements or changes in accounting pronouncements during the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026 that are of significance or potential significance to the Company.

Note 2 - Going Concern

The Company’s ~~has~~financial ~~incurred~~statements are prepared ~~recurring~~using ~~losses~~GAAP ~~and~~applicable ~~had~~to ana ~~accumulated~~going ~~deficit~~concern, which contemplates the realization of ~~$408,284 as~~assets and liquidation of ~~September~~liabilities ~~30,~~in ~~2025~~the normal course of business. ~~Stockholders’~~The ~~equity~~Company ~~reflected~~has anot ~~deficit~~yet established an ongoing source of ~~$(81,284). These~~revenues ~~factors~~sufficient ~~raise~~to ~~substantial~~cover its operating costs and therefore substantial doubt exists about the Company’s ability to continue as a going concern. As of March 31, 2026 and December 31, 2025, the Company had an accumulated deficit of $427,544 and $419,032, respectively.

~~These~~The ~~factors~~ability ~~raise substantial~~of ~~doubt about~~ the Company’s ~~ability~~ to continue as a going concern. ~~The~~is dependent on the Company’s ~~ability~~obtaining adequate capital to ~~continue~~fund ~~operations~~ operating losses until it becomes profitable. If the Company is unable ~~dependent~~to onobtain ~~securing~~adequate ~~additional~~capital, ~~financing~~it ~~and~~could ~~ultimately~~be ~~achieving~~forced ~~profitable~~to cease operations. ~~Management~~In isorder ~~pursuing~~to ~~equity~~continue ~~financing~~as a going concern, the Company will need, ~~and~~among ~~strategic~~other ~~partnerships~~things, ~~but~~additional capital resources. The Company will continue to attempt to secure equity and/or debt financing. There are no assurances ~~can~~that the Company will be ~~provided.~~successful, ~~The~~and ~~financial~~without ~~statements~~sufficient dofinancing, ~~not~~it ~~include~~would ~~adjustments~~be ~~that~~unlikely ~~might~~for ~~result~~the Company to continue ~~from~~as ~~this~~a ~~uncertainty~~going concern.

~~Although~~The ~~the~~financial ~~Company believes~~statements ~~such~~do ~~plans,~~not ifinclude ~~executed,~~any ~~should~~adjustments relating ~~provide~~to the ~~Company~~recoverability ~~with~~and ~~financing~~classification ~~to meet its needs, successful completion~~ of ~~such~~recorded ~~plans~~asset ~~is dependent~~amounts onor ~~factors outside~~ the ~~Company’s~~amounts ~~control.~~and Asclassification aof ~~result,~~liabilities ~~management has concluded~~ that ~~the aforementioned conditions, among~~might ~~other~~result ~~things,~~from ~~raise~~this ~~substantial doubt about the Company’s ability to continue as a going concern for one year after the date the condensed financial statements are issued~~uncertainty.

Note-3 – Segment Disclosures

Reportable segments. The Company evaluates performance based on (i) Web-Related Services & Product Sales (website design, integration, SEO, content, and other multimedia services) and (ii) Licensing (Pro Sun Lighting and other distribution/licensing rights). Operating expenses are managed centrally and are not allocated to segments. Licensing generated no revenue in September 30, 2025 or 2024.

~~Segment~~Note ~~Disclosures~~3 ~~for~~- ~~the~~Segment ~~quarters ended September 30, 2025 and 2024:~~Disclosure

Schedule of segment disclosure
	September 30, 2025			September 30, 2024
Total Assets	$	132,239		$	148,152
Sales:
Web Related Sales	$	29,695		$	17,779
Net Sales		29,695			29,548
Cost of sales
Web Site Design		5,178			4,636
Gross Profit		24,518			13,143
Sales, marketing and support
General and Administrative		5,310			16,920
Consulting		13,400			8,400
Advertising and Marketing		10,232			53
Professional Fees		6,202			4,500
Depreciation and Amortization		360			360
Interest Expense		930			351
OPERATING PROFIT/ LOSS	$	(11,916	)	$	(17,441	)

ASC 280, Segment Reporting, establishes standards for reporting information about operating segments. Operating segments are components of an enterprise for which separate financial information is available and evaluated regularly by the chief operating decision maker (“CODM”) in deciding how to allocate resources and assess performance. The Company manages its business as one reportable segment and derives revenues mainly from products, licensing rights and affiliate commissions.

~~Note-4~~The Company’s CODM is its chief executive -officer, ~~Commitments~~who reviews financial information and ~~Contingencies~~operating plans for purposes of making operating decisions, evaluating financial performance and allocating resources. The key measure of segment profit or loss used by the CODM to allocate resources and assess performance is the Company’s net income (loss).

The Company has a consulting agreement with its President requiring monthly payments of $4,200. As of September 30, 2025 and December 31, 2024, accrued compensation under this agreement was $147,100 and $119,200, respectively. For the three and nine months ended September 30, 2025, expenses under this agreement were $12,600 and $37,800, respectively (2024: $8,400 and $33,600).

Schedule of segment disclosure
	Three Months Ended March 31, 2026			Three Months Ended March 31, 2025
Total assets at period end	$	131,968		$	133,944
Sales - web related sales		15,774			29,355
Net sales		15,774			29,355
Cost of sales		4,323			5,182
Gross profit		11,451			24,173
General and administrative		6,383			10,818
Consulting		8,568			8,400
Advertising and marketing		2,230			2,478
Professional fees		1,420			12,890
Depreciation and amortization		360			360
Other expense - interest expense		1,003			729
Net loss	$	(8,513	)	$	(11,502	)

~~The~~Note ~~Company~~4 is- ~~not currently~~Commitments ~~involved~~and ~~in any legal proceedings or other commitments requiring disclosure.~~Contingencies

~~Note~~During the normal course of business, the Company 5–may ~~Related~~be ~~Party~~exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with ASC 450, Contingencies. The Company evaluates its exposure to the matter, possible legal or settlement strategies and the likelihood of an unfavorable outcome. If the Company determines that an unfavorable outcome is probable and can be reasonably estimated, it establishes the necessary accruals.

The Company has a consulting ~~arrangement~~ agreement with ~~the~~ its President, ~~disclosed~~under inwhich ~~Note~~it 4,pays ~~represents~~ a ~~related-party~~monthly ~~transaction~~fee of $4,200. ~~Amounts~~As ~~accrued~~of March 31, 2026 and ~~expensed~~December ~~are~~31, ~~not~~2025, ~~necessarily~~$170,600 ~~indicative~~and $159,700, respectively, ofhad ~~terms~~been ~~that~~accrued ~~would~~in berelation ~~available~~to ~~from~~the ~~unrelated~~consulting ~~third~~agreement ~~parties~~and is included in accrued compensation on the balance sheets.

Note 6– ~~Loan~~5 ~~Receivable~~- Related Party

OnFor ~~October~~the ~~11,~~three ~~2022~~months ended March 31, 2026 and 2025, the Company ~~issued~~incurred anrelated-party ~~unsecured~~compensation ~~loan~~and ofservices ~~$34,940~~costs ~~to a~~that ~~customer~~included atwebsite aservices ~~10% annual~~included ~~interest~~in ~~rate.~~cost ~~The~~of ~~loan~~sales ~~was~~and consulting ~~originally~~compensation. ~~due~~Consulting ~~October~~compensation ~~11,~~expense ~~2023~~was $8,568 and ~~subsequently~~$8,400 ~~extended.~~for Asthe ofthree ~~September~~months 30ended March 31, ~~2025~~2026 and ~~December 31~~2025, ~~2024,~~respectively. The ~~the~~above ~~outstanding~~transactions ~~balance~~and ~~including~~amounts ~~accrued~~are ~~interest~~not ~~was~~necessarily ~~$1,064~~what third parties would agree to.

Note 7– ~~Notes~~6 ~~Payable~~- Loan Receivable

The Company ~~entered into~~made an ~~SBA~~unsecured loan ~~during~~to ~~2020~~one ~~with~~of aits customers in the principal amount of $4934,~~700. The~~940 ~~note~~on ~~bears~~October ~~interest~~11, ~~at a rate of 3~~2022.~~75% per~~ ~~annum.~~ The ~~SBA~~loan ~~announced~~bore ~~extended~~interest ~~deferment~~at ~~periods~~10% ~~for~~and ~~all~~was ~~COVID-19~~due and ~~other~~payable ~~disaster~~on ~~loans~~October ~~until 2022. As such~~11, ~~repayment of the~~ ~~Company’s SBA loan did not begin until November 2022~~2024. ~~Subsequently interest only payments have been made per the loan agreement. The loan is secured by the assets of the Company.~~

As of December 31, 2025, the Company’s records reflected a remaining loan receivable balance, including accrued interest, of $1,064. Upon further review, the Company corrected the previously recorded receivable balance through adjustments recorded during the period. Accordingly, no material loan receivable balance remained outstanding as of March 31, 2026.

~~Loan~~Note ~~Maturity:~~7 - Notes Payable

Schedule of loan maturity
For the Year	Loan Maturity Amount
2025	$	5,515
2026		1,050
2027		1,090
2028		1,298
Thereafter		40,747
Total	$	50,700

The Company entered into an SBA loan during 2020 with an original principal amount of $50,700. The note bears interest at 3.75% per annum and matures on June 3, 2050. The SBA announced extended deferment periods for COVID-19 disaster loans, and the Company’s first required payment was due in December 2022. Based on management’s reconstructed amortization schedule and payment history, the outstanding principal balance as of March 31, 2026 and December 31, 2025 was $49,700, all of which was classified as long-term. No amount was classified as current portion as of March 31, 2026 or December 31, 2025. The loan is secured by the assets of the Company.

Note 8- Income Taxes

Schedule of loan maturity
	March 31, 2026		December 31, 2025
Current portion	$	0	$	0
Long-term portion	$	49,700	$	49,700
Total notes payable	$	49,700	$	49,700

~~The~~Note ~~Company~~8 ~~recognizes deferred~~- ~~income~~Income tax liabilities and assets for the expected future tax consequences of events that have been recognized in the financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the differences between the financial statement carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse. The Company has not incurred any income tax liabilities due to accumulated net losses.Taxes

The Company ~~recorded~~recognizes deferred income tax liabilities aand ~~net~~assets ~~loss~~for ~~before~~the ~~income~~expected ~~taxes~~future tax consequences of ~~$35,271 for~~events that have been recognized in the ~~nine~~financial ~~months~~statements ~~ended~~or ~~September~~tax ~~30,~~returns. ~~2025~~Under this method, ~~compared~~deferred ~~with~~tax ~~$41,362~~liabilities and assets are determined based on differences between the financial statement carrying amounts ~~for~~and tax basis of assets and liabilities using enacted tax rates in effect in the ~~nine~~years ~~months~~in ~~ended~~which ~~September~~the ~~30,~~differences ~~2024~~are expected to reverse. The Company has not incurred any income tax liabilities due to accumulated net losses.

The ~~components of the~~ Company’s ~~deferred~~net ~~tax~~loss ~~assets~~before ~~and reconciliation of~~ income taxes totaled $8,513 ~~computed~~and at$11,502 ~~the~~for ~~combined statutory federal tax rate of 21% and~~ the ~~Montana~~three ~~state~~months ~~tax~~ended ~~rate~~March ~~of 6.75%~~31, as of2026 ~~September 30, 2025~~ and ~~December 31~~2025, ~~2024, are as follows:~~respectively.

Schedule of deferred tax asset and reconciliation of income taxes
	September 30, 2025			December 31, 2024
Net operating loss carryforward	$	408,284		$	372,770
Effective federal tax rate		21	%		21	%
Effective state tax rate		6.75	%		6.75	%
Deferred tax asset	$	113,299		$	103,206
Less: valuation allowance		(113,299	)		(103,206	)
Net deferred tax asset	$	—		$	—

The components of the Company’s deferred tax asset and the reconciliation of income taxes, computed at the federal statutory rate of 21% and the Montana state tax rate of 6.75%, to the recorded income tax amount as of March 31, 2026 and December 31, 2025, are as follows:

Due to continued losses and uncertainties regarding the Company’s ability to generate future taxable income, a full valuation allowance has been established to offset deferred tax assets. The increase in the valuation allowance during the nine months ended September 30, 2025 was approximately $10,093.


	March 31, 2026			December 31, 2025
Net operating loss carryforward	$	427,544		$	419,032
Federal tax rate		21.00	%		21.00	%
State tax rate		6.75	%		6.75	%
Deferred tax asset		118,643			116,281
Less: valuation allowance		(118,643	)		(116,281	)
Net deferred tax asset	$	0		$	0

~~For~~Due ~~federal~~to ~~purposes, NOLs~~uncertainties ~~arising~~surrounding inthe ~~tax~~Company’s ability ~~years~~to ~~beginning~~generate ~~after~~future ~~December~~U.S. ~~31,~~taxable ~~2017~~income doto ~~not~~realize ~~expire~~these ~~and~~assets, ~~are~~a ~~subject~~full tovaluation anallowance ~~80%~~has ofbeen ~~taxable~~established ~~income~~to ~~limitation.~~offset the ~~State~~net ~~NOL~~U.S. ~~carryforwards~~deferred ~~may~~tax ~~have different expiration and limitation rules~~asset.

The ~~Company~~future ~~has~~utilization ~~adopted~~ of the ~~provisions~~Company’s federal ofnet ~~ASC~~operating ~~740,~~loss ~~Income~~and ~~Taxes,~~tax ~~relating~~credit carryforwards to ~~uncertainty~~offset infuture taxable income, ~~tax~~which ~~positions.~~begin ~~Management~~to ~~has~~expire ~~concluded~~in ~~that~~2038, ~~there were~~may nobe subject ~~material~~to ~~uncertain~~an ~~tax~~annual ~~positions~~limitation pursuant to Internal Revenue Code Sections 382 and 383 as a result of ~~September 30,~~ownership ~~2025~~changes orthat ~~December~~may ~~31,~~have ~~2024.~~occurred previously ~~The~~or ~~Company’s~~that ~~tax~~could ~~returns~~occur ~~for~~in the future. Tax years 2018 forward ~~remain~~are subject to examination by major taxing authorities.

Note 9– - Subsequent Events

In accordance with ASC 855, Subsequent Events, the Company has analyzed its operations subsequent to ~~September~~March 3031, ~~2025~~2026 tothrough the date the financial statements were issued, and has determined that it does not have any material subsequent events to disclose.

~~Item~~ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS ~~(Unaudited)~~

Forward Looking Statements

This "Management's Discussion and Analysis of Financial Condition and Results of Operations" (MD&A) is intended to provide an understanding of our financial condition, changes ~~change~~ in financial condition, cash ~~flow~~flows, liquidity and results of operations. The following MD&A discussion should be read in conjunction with the unaudited financial statements and notes tothereto ~~those statements~~ that appear elsewhere in this ~~Form 10-Q~~quarterly ~~and in the Company's S-1 Registration Statement~~report. The following discussion contains forward-looking statements that reflect the Company's plans, estimates and beliefs. The Company's actual results could differ materially from those discussed or referred to in the forward-looking statements. Factors that could cause or contribute to ~~any~~such differences include, but are not limited to, those discussed under the caption "Forward-Looking Information and Factors That May Affect Future Results" and under Part III, Item 1A, of ~~the Company's Annual Report on Form 10-K under the heading~~ "Risk Factors.," if applicable.

GENERAL

Overview

Certiplex Corporation is a full-service multi-media company with a multi-operational approach focused on providing business-ready solutions. Our services include business module development, website and mobile app integration and design, SEO (Search Engine Optimization), social media integration, and online video~~/photography~~ and photography content creation and distribution. In addition, the Company owns ~~the~~ licensing rights to the Pro Sun Lighting system for residential and commercial use, which weit ~~market~~markets through ~~distributors~~distribution channels.

Our revenues are derived primarily from multimedia design and development ~~projects,~~services. ~~with~~While ~~additional~~the ~~opportunities~~Company ~~expected~~maintains ~~from~~ licensing rights., Weno ~~continue~~licensing revenue was generated during the three months ended March 31, 2026 or 2025. Management continues to pursue growth in web and mobile integration services, SEO and marketing services, and potential licensing ~~arrangements~~opportunities.

The Company has been capitalized primarily through operations and ~~proceeds~~prior ~~from~~financing ~~private placement offerings~~activities. However, we have not yet established a recurring ~~source~~ ofrevenue ~~revenues~~base sufficient to cover operating costs,. ~~and~~Management ~~management~~ continues to evaluate options for ~~equity~~additional ~~financing~~capital ~~and~~through ~~potential acquisitions~~equity ~~aligned~~or ~~with~~debt ~~our business model~~financing.

Significant Accounting Policies and Estimates

Management's Discussion and Analysis of Financial Condition and Results of Operations discusses the Company's unaudited interim financial statements, which have been prepared in ~~accordance~~ accordance with accounting principles generally accepted in the United States of America. and applicable SEC rules for interim financial reporting. The preparation of these financial statements 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 of the financial statements, ~~and~~as ~~the~~well as reported amounts of revenues and expenses during the reporting period. Management bases its estimates and judgments on historical experiences and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

13Management bases its estimates on historical experience and on various other assumptions believed to be reasonable under the circumstances. Actual results could differ from those estimates.

Revenue Recognition

Revenue consists ~~substantially~~ primarily of fees earned from multimedia ~~our~~ services, ~~for~~including ~~the integration of video with~~ website design, SEO services, ~~Business module sales,~~ and ~~the~~business ~~sale of~~module ~~licensing rights to the Pro Sun Lighting system~~development. WeRevenue ~~recognize~~is ~~revenue~~recognized ~~from a sale of services or licensing arrangement~~ when ~~all~~control of ~~the~~ ~~following conditions are met: non-refundable payment for licensing rights per a contract or; persuasive evidence of a sale or licensing arrangement with a customer exists;~~ the ~~licensing rights, in accordance with the terms of the agreement, has been delivered or is available~~ ~~for~~promised ~~immediate~~goods ~~and unconditional delivery; the license period of the arrangement has begun, and the customer can begin its exploitation, exhibition,~~ or ~~sale;~~services ~~the arrangement fee~~ is ~~fixed~~transferred or determinable; and collection of the arrangement fee is reasonably assured. We recognize revenue from website sales, the integration of video with website design, SEO services, Business module sales, and the sale of licensing rights to the ~~Pro sun Lighting system when the following criteria are met: persuasive evidence of an arrangement exists~~customer, atypically ~~non-refundable contract,~~upon ~~the~~ delivery ~~has~~of ~~occurred or~~ services ~~have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured upon invoicing for work~~.

~~Results~~The ofCompany ~~Operations~~also holds licensing rights; however, no licensing revenue was recognized during the three months ended March 31, 2026 or 2025.

~~Three~~Results ~~Months~~of ~~Ended September 30, 2025 vs. September 30, 2024~~Operations

~~Revenue: For~~Three ~~the~~Months ~~three~~Ended ~~months~~March ~~ended September 30~~31, ~~2025,~~2026 ~~revenues increased to $29,695, compared with $17,779 in the same period of 2024~~vs. ~~Growth~~Three ~~was~~Months ~~driven~~Ended byMarch ~~higher~~31, ~~multimedia and website design sales.~~2025

~~Gross Profit: Gross profit improved to $24,518 from $13,143 in the prior-year period, reflecting stronger revenues and stable cost of sales.~~Revenue

~~Operating Expenses:~~Revenue ~~Operating~~for ~~expenses~~the ~~rose~~three ~~significantly~~months toended ~~$35~~March 31,~~504~~ in2026 was ~~September 30~~$15,774, ~~2025~~ compared ~~with~~to $3029,~~233~~355 infor ~~September~~the ~~30,~~three ~~2024.~~months ~~Increases were~~ended ~~primarily~~March ~~attributable to consulting costs ($13~~31,~~400)~~ in2025. ~~September~~The ~~30,~~decrease ~~2025~~of ~~versus~~ $813,~~400~~581 inwas ~~September~~primarily ~~30,~~attributable ~~2024,~~to ~~and advertising~~lower multimedia and ~~marketing~~website ~~($10,232~~design ~~versus~~service ~~$53),~~sales ~~reflecting~~during ~~investments~~the in2026 ~~business development and promotional activities~~period.

~~Operating Loss: As a result, operating loss decreased to $(10,986) in September 30, 2025 versus $(17,090) in September 30, 2024.~~13

~~Other~~Cost ~~Expense: Other~~of ~~expense~~Sales ~~increased~~and ~~modestly,~~Gross ~~driven by interest expense totaling $930 during the 2025 quarter (compared to $351 in 2024), largely related to SBA loan interest.~~Profit

~~Net~~Cost ~~Loss: Net~~of ~~loss~~sales decreased to $4,323 for the three months ended ~~September~~March 3031, ~~2025~~2026 ~~decreased~~from to $~~(11~~5,~~916),~~182 ~~compared with $(17,441)~~ for the three months ended ~~September~~March 3031, ~~2024~~2025, a decrease of $859. The ~~improvement~~2026 ~~reflects~~amount ~~higher~~includes $80 of ~~revenues~~resale ~~and~~product ~~gross~~purchases. ~~profit~~The ~~offset~~overall bydecrease ~~increased~~was ~~operating~~generally ~~and~~consistent ~~interest~~with ~~expenses~~the decline in revenue.

~~Nine~~Gross ~~Months~~profit ~~Ended~~decreased to $11,451 for the three ~~September~~months 30ended March 31, ~~2025~~2026 vsfrom $24,173 for the three months ended March 31, 2025. ~~September~~The 30decrease of $12,722 ~~2024~~was primarily due to lower revenue.

~~Revenue: For~~Operating the nine months ended September 30, 2025, total revenues were $98,811, modestly higher than $93,824 reported for the same period in 2024. The increase was primarily attributable to stronger sales of multimedia services.Expenses

~~Gross~~Total ~~Profit: Gross~~operating ~~profit~~expenses ~~was~~decreased to $8118,~~808~~961 for in the ~~2025~~three ~~nine-month~~months ~~period~~ended March 31, 2026 compared ~~with~~to $7634,~~993~~946 infor ~~2024~~the three months ended March 31, ~~due~~2025, toa ~~the~~decrease ~~revenue~~of ~~increase~~$15,985.

~~Operating Expenses:~~Key ~~Operating~~changes expenses totaled $114,865 in the 2025 nine-month period, compared to $117,072 in 2024. The increase was driven by higher consulting ($34,200 vs. $33,600) and advertising and marketing ($15,069 vs. $29,933) expenses. Overall, the decline in advertising and general and administrative expenses offset increases in professional fees.include:

~~Net~~· ~~Loss: Net~~General ~~loss~~and administrative expenses decreased to $~~(35~~6,~~514)~~383 infrom ~~2025 versus~~ $~~(41~~10,~~362) in 2024. The improvement reflects increased gross profit and lower operating expenses.~~818;

14· Consulting expenses increased to $8,568 from $8,400;

~~Liquidity~~· Advertising and ~~Capital Resources~~marketing expenses decreased to $2,230 from $2,478;

~~For~~· ~~the~~Professional ~~nine~~fees ~~months ended~~decreased ~~September~~to 30$1,420 ~~2025,~~from ~~compared to the year ended December 31~~$12,890; ~~2024~~and

As· ofDepreciation ~~September 30, 2025, we had cash~~ and ~~cash~~amortization ~~equivalents~~remained ofconsistent ~~$7,810,~~at ~~compared to~~ $~~10,843~~360 ~~at December 31, 2024. Net cash used in operating activities~~ for ~~the~~ ~~nine~~each ~~months ended September 30, 2025 was $(3,033), compared to $(13,955) in the same~~ period ~~of 2024~~. ~~The reduced cash outflow in 2025 reflects tighter working capital management, including higher accrued compensation and accounts payable balances.~~

~~Total~~The ~~assets~~overall ~~decreased slightly~~decrease toin ~~$132,239~~operating asexpenses ofwas primarily ~~September~~driven ~~30,2025,~~by ~~from~~lower ~~$136,352~~professional atfees ~~December~~and ~~31,~~lower ~~2024.~~general ~~The~~and ~~decline~~administrative ~~was~~expenses ~~primarily~~during ~~due~~the tothree ~~cash~~months ~~usage~~ended ~~and~~March ~~depreciation of~~31, ~~fixed assets~~2026.

~~Total~~Operating ~~liabilities increased to $213,523 at September 30, 2025, from $182,122 at December 31, 2024. The increase was largely driven by higher accrued compensation and accounts payable.~~Loss

~~The~~Operating ~~Company~~loss ~~has~~improved ~~not yet established sufficient recurring revenue~~ to ~~sustain~~$(7,510) ~~operations~~for ~~and~~the ~~continues to operate with a stockholders’ deficit. These~~three ~~conditions~~months ~~raise~~ended ~~substantial~~March ~~doubt~~31, ~~about~~2026 ~~our~~compared ~~ability~~ to ~~continue~~$(10,773) asfor athe ~~going~~three ~~concern~~months ~~without~~ended ~~securing~~March ~~additional~~31, ~~financing~~2025. WeThe ~~are~~improvement ~~exploring equity~~was ~~financing~~primarily ~~and~~due ~~other~~to ~~strategic~~the decrease ~~alternatives~~in tooperating ~~strengthen~~expenses, ~~our~~partially ~~balance~~offset ~~sheet~~by ~~and~~lower ~~support~~gross ~~growth initiatives~~profit.

~~The~~Other Company has no, current, off balance sheet arrangements and does not anticipate entering into any off balance sheet arrangements that are reasonably likely to have a current or future effect on our financial condition.Expense

~~Plan~~Interest ofexpense ~~Operation~~was $1,003 for the three months ended March 31, 2026, compared to $729 for the three months ended March 31, 2025. Interest expense was primarily related to the Company's SBA loan.

WeNet plan to continue to market sale of website design, multi-media services, focusing on the integration of video with website design, SEO services, business modules and the licensing rights to the Pro sun Lighting system. We may also seek equity financing in the future. Currently, we have no arrangements for any funding source. In addition, we are seeking potential acquisitions that fit within our business model. Currently, we have not entered into any agreements with any entities.Loss

~~Marketing~~Net ~~and~~loss ~~Sales~~for the three months ended March 31, ~~efforts:~~2026 was $(8,513), compared to $(11,502) for the three months ended March 31, 2025. The improvement reflects lower operating expenses, partially offset by lower revenue and gross profit.

~~Our~~Liquidity ~~marketing efforts will primarily be related to marketing website design, multimedia services, SEO services, business modules~~ and ~~the~~Capital ~~sale of licensing rights to the Pro sun Lighting system.~~Resources

WeThree ~~plan~~Months onEnded ~~optimizing Search~~March ~~Engine~~31, ~~Optimization~~2026 ~~("SEO") work and internet marketing and subsequently believe sales will be initially supported through~~Compared ~~our website. We also plan on engaging a call center~~ to ~~develop~~December ~~an interest in our products within the next fiscal year. Successful implementation of our business strategy depends on factors specific to the further development of our products~~31, ~~regulations~~2025 ~~regarding equities trading, additional financing through equity or debt sources,~~ and ~~numerous~~Three ~~other~~Months ~~factors~~Ended ~~that~~March ~~may be beyond our control. Adverse changes in the following factors could undermine our business strategy and have a material adverse effect on our business~~31, ~~financial condition, and results of operations and cash flow:~~2025

·As ~~The~~of ~~ability~~March to31, ~~anticipate~~2026, ~~changes~~the inCompany ~~consumer~~had ~~preferences~~cash and cash equivalents of $9,323, compared to ~~meet~~$4,666 ~~customers'~~at ~~needs~~December ~~for~~31, ~~trading~~2025. ~~products~~The inincrease awas ~~timely~~primarily ~~cost-effective~~attributable ~~manner;~~to ~~and;~~cash provided by operating activities during the three months ended March 31, 2026.

·Net ~~The~~cash ~~ability~~provided by operating activities for the three months ended March 31, 2026 was $4,595, compared to ~~establish~~net cash used in operating activities of $(2,048) ~~maintain~~for ~~and~~the ~~eventually~~three ~~grow~~months ~~market~~ended March ~~share~~31, 2025. The improvement reflects changes in aaccrued ~~competitive~~compensation, ~~environment~~credit cards and other payables, accrued interest, and the cash correction of loan receivable.

~~Item~~There 3.was no cash provided by or used in investing ~~Quantitative~~activities ~~and~~during ~~Qualitative~~the ~~Disclosures~~three ~~about~~months ~~Market~~ended ~~Risk~~March 31, 2026 or 2025.

AsNet acash ~~“smaller~~provided ~~reporting~~by ~~company” as~~financing ~~defined~~activities byfor the ~~Item~~three 10months ofended ~~Regulation~~March ~~S-K~~31, we2026 ~~are~~was ~~not~~$62, ~~required~~compared to ~~provide~~no ~~information~~cash ~~required~~provided by ~~this~~or ~~Item~~used in financing activities during the three months ended March 31, 2025.

15Total assets increased to $131,968 at March 31, 2026 from $128,735 at December 31, 2025, primarily due to the increase in cash, partially offset by depreciation of fixed assets and increase in cash, partially offset by depreciation of fixed assets and the reduction/correction of the loan receivable balance.

~~Item 4. Controls and Procedures~~14

~~Evaluation~~Total liabilities increased to $232,512 at March of31, ~~Disclosure~~2026 ~~Controls~~from $220,767 at December 31, 2025, primarily due to increases in accrued compensation, credit cards, accrued interest, and ~~Procedures~~other accounts payable and accrued liabilities. The Company's SBA loan balance remained $49,700, all of which was classified as long-term at March 31, 2026.

AnThe ~~evaluation was~~Company ~~performed~~continues ~~under~~to ~~the~~operate ~~supervision~~with ofa ~~our management, including our Chief Executive Officer (principal executive officer) and Chief~~stockholders' ~~Financial~~deficit ~~Officer (principal financial and accounting officer),~~ of ~~the effectiveness of the design and operation of our disclosure controls and procedures~~ $(~~as defined in Rules 13a-15(e~~100,544) ~~and 15d-15(e) of the Exchange Act)~~ as of ~~the~~March ~~end of the period covered by this Annual Report. Based on that evaluation~~31, ~~our management~~2026, ~~including~~compared ~~our~~to ~~Chief~~a ~~Executive~~stockholders' ~~Officer~~deficit ~~and~~of ~~Chief Financial Officer~~$(92,032) ~~concluded that,~~ as of ~~September 30~~December 31, 2025,. ~~our~~These ~~disclosure controls and procedures were not effective to ensure that information we are required to disclose in reports~~conditions ~~that~~raise wesubstantial ~~file~~doubt orabout ~~submit under~~ the ~~Exchange~~Company's ~~Act~~ability isto ~~recorded,~~continue ~~processed,~~as ~~summarized~~a ~~and~~going ~~reported~~concern. ~~within~~Management ~~the~~plans ~~time~~to ~~periods~~address ~~specified~~this inthrough ~~the SEC's~~revenue ~~rules~~ growth and ~~forms~~potential ~~due to material weaknesses in our internal controls~~financing.

~~Changes~~The inCompany ~~Internal~~has no current off-balance sheet arrangements ~~Control~~and ~~Over~~does ~~Financial~~not ~~Reporting~~anticipate entering into any such arrangements.

WePlan ~~have~~of made no change in our internal control over financial reporting during the last fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.Operation

~~PART~~The IICompany -plans ~~OTHER~~to ~~INFORMATION~~continue expanding its core business operations, including website design, multimedia services, SEO services, and business module development. The Company will also continue to pursue monetization opportunities related to its licensing rights.

~~Item~~Management 1may seek additional financing through equity or debt offerings. ~~Legal~~At ~~Proceedings~~present, the Company has no committed financing arrangements.

The Company ~~was~~is ~~not~~also ~~subject~~evaluating topotential ~~any legal~~acquisitions ~~proceedings~~that ~~during~~align ~~the~~with ~~nine~~its ~~months~~business ~~period ended September 30~~model, ~~2025,~~although ~~and to the best of our knowledge and belief~~ no ~~proceedings~~agreements ~~are~~have ~~currently threatened~~been ~~or pending~~executed.

~~Item~~Marketing ~~1A.~~and ~~Risk~~Sales ~~Factors~~Efforts

~~As a~~The ~~"smaller~~Company's ~~reporting~~marketing ~~company"~~efforts aswill ~~defined~~focus byon expanding ~~Item~~its 10digital ofpresence ~~Regulation~~through ~~S-K,~~SEO weoptimization ~~are~~and ~~not~~online ~~required~~marketing initiatives. Sales are expected to ~~provide~~be ~~information~~driven ~~required~~primarily bythrough ~~this~~the ~~Item~~Company's website and digital channels.

~~Item~~The 2.Company ~~Unregistered~~may ~~Sales~~also ofexplore ~~Equity~~additional marketing ~~Securities~~channels, including partnerships and ~~Use~~outbound ofsales ~~Proceeds~~strategies, to expand its customer base.

NoSuccessful ~~unregistered~~execution ~~equity~~of ~~securities~~the ~~were~~Company's ~~issued~~strategy ordepends ~~sold~~on ~~during~~several ~~the nine months that ended September 30~~factors, ~~2025.~~including:

~~Item~~· 3.The ~~Defaults~~ability ~~upon~~to ~~Senior~~anticipate ~~Securities~~and respond to customer demand;

No· ~~senior~~The ~~securities~~ability ~~were~~to ~~issued~~effectively ormarket ~~outstanding during~~and ~~the~~deliver ~~nine months ended September 30, 2025.~~services;

~~Item~~· 4.The ~~Mining~~ability ~~Safety~~to ~~Disclosures~~secure additional financing; and

~~Not~~· ~~applicable~~The ability to ~~our~~compete ~~Company~~effectively within the industry.

~~Item~~Adverse 5.changes ~~Other~~in ~~Information~~these factors could materially impact the Company's business, financial condition, and results of operations.

~~During the~~Item ~~quarter~~3. ~~ended~~Quantitative ~~September~~and ~~30,~~Qualitative ~~2025, no director~~Disclosures orabout ~~officer~~Market ~~of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement”, as each term is defined in Item 408(a) of Regulation S-K.~~Risk

As a “smaller reporting company” as defined by Item 6.10 ~~Exhibits~~of Regulation S-K, we are not required to provide information required by this Item.

Number	Exhibit
31.1**	Certification of the Chief Executive Officer, as the principal executive officer and the principal financial officer, under 18 U.S.C. Section 1350, as adopted in accordance with section 302 of the Sarbanes-Oxley Act of 2002.
32.1**	Certification of the Chief Executive Officer, as the principal executive officer and the principal financial officer, under 18 U.S.C. Section 1350, as adopted in accordance with Section 906 of the Sarbanes-Oxley Act of 2002.
101**	Interactive Data files

Item 4. Controls and Procedures

**Evaluation ~~Filed~~of ~~Herewith~~Disclosure Controls and Procedures

16An evaluation was performed under the supervision of our management, including our Chief Executive Officer, who serves as our principal executive officer and principal financial and accounting officer, of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act) as of the end of the period covered by this Quarterly Report. Based on that evaluation, our management, including our Chief Executive Officer and Chief Financial Officer, concluded that, as of March 31, 2026, our disclosure controls and procedures were not effective to ensure that information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms due to material weaknesses in our internal controls.

~~SIGNATURES~~Changes in Internal Control Over Financial Reporting.

~~Pursuant to~~We ~~the~~have ~~requirements~~made ofno ~~Section~~change 13in orour ~~15(d)~~internal ofcontrol over ~~the~~financial ~~Securities~~reporting ~~Exchange~~during ~~Act~~the oflast ~~1934,~~fiscal ~~the~~quarter ~~registrant~~that has ~~duly~~materially ~~caused~~affected, ~~this~~or ~~report~~is toreasonably belikely ~~signed on~~to ~~its~~materially ~~behalf~~affect, byour internal ~~the~~control ~~undersigned,~~over ~~thereunto~~financial ~~duly authorized~~reporting.

Dated: November 26, 2025	CERTIPLEX CORPORATION
	By:	/s/ Varton Berian
		Varton Berian
		Chief Executive Officer

17 PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company was not subject to any legal proceedings during the three-month period ended March 31, 2026, and to the best of our knowledge and belief no proceedings are currently threatened or pending.

Item 1A. Risk Factors

As a "smaller reporting company" as defined by Item 10 of Regulation S-K, we are not required to provide information required by this Item.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

No unregistered equity securities were issued or sold during the three months that ended March 31, 2026.

Item 3. Defaults upon Senior Securities

No senior securities were issued or outstanding during the three months ended March 31, 2026.

Item 4. Mine Safety Disclosures

Not applicable to our Company.

Item 5. Other Information

During the quarter ended March 31, 2026, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement”, as each term is defined in Item 408(a) of Regulation S-K.

Item 6. Exhibits

Number	Exhibit
31.1**	Certification of the Chief Executive Officer, as the principal executive officer and the principal financial officer, under 18 U.S.C. Section 1350, as adopted in accordance with section 302 of the Sarbanes-Oxley Act of 2002.
32.1**	Certification of the Chief Executive Officer, as the principal executive officer and the principal financial officer, under 18 U.S.C. Section 1350, as adopted in accordance with Section 906 of the Sarbanes-Oxley Act of 2002.
101**	Interactive Data files

** Filed Herewith

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized

Dated: June 3, 2026	CERTIPLEX CORPORATION

	By:	/s/ Varton Berian
		Varton Berian
		Chief Executive Officer

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