UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

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

For the fiscal year ended SEPTEMBER 30, ~~2023~~2024

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

For the transition period from ___________ to ___________

Commission File No. 333-252535

~~AZZURRO~~ARCULUS ~~SOLUTIONS~~SYSTEM ~~CORP~~CO., LTD. (Exact name of registrant as specified in its charter)

Nevada

(State or other jurisdiction of incorporation)

~~5099~~7372

(Primary Standard Industrial Classification Code Number)

98-1511882

(IRS Employer Identification No.)

V4695 ~~Osikách~~MacArthur Court, 2411th Floor, Newport ~~Dolni~~Beach, ~~Mecholupy~~CA 92660

~~Prague,~~Tel: ~~Czech~~(949) ~~Republic 10900~~289-6789

Tel: (702) 703-6003

(Address and telephone number of registrant’s principal executive offices)

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark whether the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for shorter period that the registrant as 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 (§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 if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. Yes ☐ No ☒

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):

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

If an emerging growth company, indicate by check mark 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. Yes ☐ No ☒

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

As of ~~November~~September 2930, ~~2023~~2024 the registrant had 4,058,167 shares of common stock issued and outstanding. No market value has been computed based upon the fact that no active trading market has been established as of ~~November~~September 2930, ~~2023~~2024.

TABLE OF CONTENTS

	PART I
ITEM 1	DESCRIPTION OF BUSINESS	3	3
ITEM 1A	RISK FACTORS	3	3
ITEM 1B	UNRESOLVED STAFF COMMENTS	3	3
ITEM 2	PROPERTIES	3	3
ITEM 3	LEGAL PROCEEDINGS	3	3
ITEM 4	SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS	3	3
	PART II
ITEM 5	MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS	4	4
ITEM 6	SELECTED FINANCIAL DATA	4	4
ITEM 7	MANAGEMENT’S DISCUSSION AND ANALYSIS OR RESULTS OF OPERATIONS	4	4
ITEM 7A	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	6	6
ITEM 8	FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA	7	7
ITEM 9	CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE	8	8
ITEM 9A	CONTROLS AND PROCEDURES	8	8
ITEM 9B	OTHER INFORMATION	8	8
	PART III
ITEM 10	DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS; COMPLIANCE WITH SECTION 16(A) OF THE EXCHANGE ACT	9	9
ITEM 11	EXECUTIVE COMPENSATION	9	10
ITEM 12	SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS	11	11
ITEM 13	CERTAIN RELATIONSHIPS, RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE	11	11
ITEM 14	PRINCIPAL ACCOUNTANT FEES AND SERVICES	11	11
	PART IV
ITEM 15	EXHIBITS AND FINANCIAL STATEMENT SCHEDULES	12	12

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PART I

ITEM 1. DESCRIPTION OF BUSINESS

FORWARD-LOOKING STATEMENTS

This annual report contains forward-looking statements. These statements relate to future events or our future financial performance. 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 may occur 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.

As used in this annual report, the terms “we”, “us”, “our”, “the Company”, mean ~~AZZURRO~~Arculus ~~SOLUTIONS~~System ~~CORP~~Co., Ltd., unless otherwise indicated.

All dollar amounts refer to US dollars unless otherwise indicated.

DESCRIPTION OF BUSINESS

~~Azzurro~~Arculus ~~Solutions~~System ~~Corp~~Co., Ltd. was incorporated in the State of Nevada on October 4, 2019 and ~~established~~has adopted a fiscal year end of September 30. We have no revenues, have minimal assets and have incurred losses since inception. We are still in the development stage and as of today we have generated no revenue. Our business is the distribution of Bohemian crystal chandeliers produced in Czech Republic. We will distribute our chandeliers in the North American market to both retail and wholesale customers.

~~Bohemian~~The ~~glass,~~Company ~~chiefly~~delivers ~~referred~~a torobust ~~as Bohemia~~suite ~~crystal,~~of isElectronic ~~glass~~Design ~~produced~~Automation in(EDA) ~~the~~tools ~~regions of Bohemia~~ and ~~Silesia,~~ ~~now~~integrated ~~parts~~circuit of(IC) ~~the~~design ~~Czech Republic~~services. ItOfferings ~~has~~include ahigh-quality ~~centuries~~system-on-chip ~~long~~(SoC) ~~history~~design ofcapabilities ~~being~~such ~~internationally~~as ~~recognized~~intellectual ~~for~~property ~~its~~(IP) ~~high~~design, ~~quality~~optimization, ~~craftsmanship~~integration, ~~beauty~~ and ~~often~~verification, ~~innovative~~enabling ~~designs.~~customers ~~All~~to ~~our~~accelerate ~~Bohemian~~development ~~crystal~~cycles ~~chandeliers come with a manufacturer’s warranty~~ and ~~are~~achieve ~~guaranteed~~efficient ~~against~~commercial ~~any factory defects~~outcomes. ~~We plan on purchasing products only from reliable and established suppliers with excellent reputation.~~

As a specialist in high-performance front-end chip design software, Arculus System Co., Ltd. focuses on developing innovative tools tailored to support IC design enterprises in navigating technical challenges. The Company aims to serve as a strategic partner in advancing semiconductor innovation.

Its flagship product, the Architecture Compiler, represents the most advanced technology in the portfolio. This tool simplifies SoC architecture design by optimizing software and hardware co-design, streamlining component integration, and improving system performance—establishing a strong foundation for high-efficiency IC development.

Another key offering is iPROfiler, an AI-powered SoC performance analysis platform. Designed to enhance collaboration between software and hardware teams, iPROfiler supports in-depth analysis, boosts design efficiency, and serves as a critical sign-off tool for aligning front-end and back-end design processes.

Arculus System Co., Ltd. is committed to developing long-term client partnerships through an in-depth understanding of customer goals and by providing targeted solutions to complex IC design challenges using its advanced EDA technologies.

ITEM 1A. RISK FACTORS

Not applicable.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

ITEM 2. PROPERTIES

We do not own any property.

ITEM 3. LEGAL PROCEEDINGS

We are not currently involved in any legal proceedings and we are not aware of any pending or potential legal actions.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

No report required.

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PART II

ITEM 5. MARKET FOR EQUITY SECURITIES AND OTHER SHAREHOLDER MATTERS

MARKET INFORMATION

As of ~~November~~September 2930, ~~2023~~2024, 4,058,167 issued and outstanding shares of common stock were held by a total of 3111 shareholders of record.

DIVIDENDS

We have never paid or declared any dividends on our common stock and do not anticipate paying cash dividends in the foreseeable future.

SECURITIES AUTHORIZED FOR ISSUANCE UNDER EQUITY COMPENSATION PLANS

We currently do not have any equity compensation plans.

ITEM 6. SELECTED FINANCIAL DATA

Not Applicable.

ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULT OF OPERATIONS

The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this annual report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to such differences include, but are not limited to those discussed below and elsewhere in this Annual Report. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

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RESULTS OF OPERATION

As of September 30, ~~2023~~2024, we had deficit of $74106,~~505~~109. Our financial statements have been prepared assuming that we will continue as a going concern. 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.

Year ended September 30, ~~2023~~2024 compared to year ended September 30, ~~2022~~2023

Revenue

During year ended September 30, ~~2023~~2024, the Company generated $~~7,982~~-0- in revenue compared to $~~-0-~~7,982 in revenue during year ended September 30, ~~2022~~2023.

Operating Expenses

During the year ended September 30, ~~2023~~2024, we incurred general and administrative expenses of $24104,~~759~~276 and cost of goods sold of $~~6,525~~-0- compared to $3224,~~466~~759 and $6,525 respectively for the year ended September 30, ~~2022~~2023. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting.

Net Loss

Our net loss for the year ended September 30, ~~2023~~2024 was $23106,~~302~~109 compared to $3223,~~466~~302 for the year ended September 30, ~~2022~~2023.

LIQUIDITY AND CAPITAL RESOURCES

As atof September 30, ~~2023~~2024 our total assets were $23,~~499~~145 compared to $52,~~676~~499 in total assets at September 30, ~~2022~~2023. As atof September 30, ~~2023~~2024, our current liabilities were $4594,~~859~~405 compared to $2545,~~734~~859 as of September 30, ~~2022~~2023.

Stockholders’ deficit was $4391,~~360~~260 as of September 30, ~~2023~~2024 compared to stockholders’ ~~equity~~deficit of $2043,~~058~~360 as of September 30, ~~2022~~2023.

Cash Flows from Operating Activities

For the year ended September 30, ~~2023~~2024, net cash flows used in operating activities was $3396,~~236~~917, consisting of net loss of $23106,~~302~~109, amortization expenses of $66101 and ~~decrease~~increase in accounts payable of $107,~~000~~258. For the year ended September 30, ~~2022~~2023, net cash flows used in operating activities was $2233,~~466~~236, consisting of net loss of $3223,~~466~~302, ~~and~~amortization ~~$10,000~~expenses of $66 and decrease in accounts payable. of $10,000.

Cash Flows from Investing Activities

Cash flows used in investing activities during year ended September 30, ~~2023~~2024 was $~~2,000~~-0- compared to $~~-0-~~2,000 during year ended September 30, ~~2022~~2023.

Cash Flows from Financing Activities

Cash flows provided by financing activities during the year ended September 30, ~~2023~~2024 were $3099,~~125~~497, consisting of loan from shareholder compared to ~~$13~~September 30,~~964~~ ~~for~~2023 ~~the~~were ~~year ended September~~ $30, ~~2022~~125, consisting of loan from shareholder.

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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 six 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) developmental expenses associated with a start-up business and (ii) 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 may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

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.

OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this Annual 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.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

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~~Item~~ITEM 8. ~~Financial~~FINANCIAL ~~Statements~~STATEMENTS ~~and~~AND ~~Supplementary~~SUPPLEMENTARY ~~Data~~DATA

Report of Independent Registered Public Accounting Firm	~~F-1~~	F-1
Balance Sheets as of September 30, 2023 and September 30, 2022	F-2
Balance Sheets as of September 30, 2024 and September 30, 2023		F-2
Statements of Operations for the years ended September 30, 2023 and 2022	F-3
Statements of Operations for the years ended September 30, 2024 and 2023		F-3
Statement of Changes in Stockholders’ Equity for the years ended September 30, 2023 and 2022	F-4
Statement of Changes in Stockholders’ Equity for the years ended September 30, 2024 and 2023		F-4
Statements of Cash Flows for the years ended September 30, 2023 and 2022	F-5
Statements of Cash Flows for the years ended September 30, 2024 and 2023		F-5
Notes to the Financial Statements	~~F-6 -F-8~~	F-6 - F-8

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MICHAEL GILLESPIE & ASSOCIATES, PLLC

CERTIFIED PUBLIC ACCOUNTANTS

VANCOUVER, WA 98666

206.353.5736

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders & Board of Directors

~~Azzurro~~Arculus ~~Solutions~~System ~~Corp~~Co. , Ltd.

Opinion on the Financial Statements

We have audited the accompanying balance sheets of ~~Azzurro~~Arculus ~~Solutions~~System ~~Corp~~Co., Ltd. as of September 30, ~~2023~~2024 and ~~2022~~2023 and the related statements of operations, changes in stockholders’ deficit, cash flows, and the related notes (collectively referred to as “financial statements”) for the periods then ended. In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of September 30, ~~2023~~2024 and ~~2022~~2023 and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

Going Concern

The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note #2 to the financial statements, although the Company has limited operations it has yet to attain profitability. This raises substantial doubt about its ability to continue as a going concern. Management’s plan in regard to these matters is also described in Note #2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/S/ MICHAEL GILLESPIE & ASSOCIATES, PLLC

We have served as the Company’s auditor since 2022.

PCAOB ID: 6108

Vancouver, Washington

~~November~~May 1413, ~~2023~~2025

F-1

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AZZURRO SOLUTIONS CORP.

ARCULUS SYSTEM CO., LTD.
BALANCE SHEETS
SEPTEMBER 30, 2024 AND 2023

ASSETS

	(Audited)
	September 30, 2024			September 30, 2023
CURRENT ASSETS
Cash and cash equivalents	$	3,145		$	565

LONG-TERM ASSETS
Property and equipment, net		-			1,934

Total assets	$	3,145		$	2,499

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
Accounts payable	$	5,356		$	-
Accrued payroll and payroll taxes payable		1,902			-
Due to related parties		87,147			45,859

Total liabilities		94,405			45,859

COMMITMENTS AND CONTINGENCIES		-			-

STOCKHOLDERS' EQUITY
Common stock, $0.001 par value, 75,000,000 and 4,058,167 shares, respectively issued and outstanding		4,058			4,058
Additional paid-in capital		85,296			27,087
Accumulated deficit		(180,614	)		(74,505	)

Total stockholders' equity		(91,260	)		(43,360	)

Total liabilities and stockholders' equity	$	3,145		$	2,499

BALANCE SHEETS

	SEPTEMBER 30, 2023(AUDITED)			SEPTEMBER 30, 2022(AUDITED)
ASSETS
Current Assets
Cash & cash equivalents	$	565		$	5,676
Total current assets		565			5,676
Non-current assets		1,934			-
Total non-current assets		1,934			-
Total Assets	$	2,499		$	5,676
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
Accounts payable	$	-		$	10,000
Loans from related parties		45,859			15,734
Total current liabilities		45,859			25,734
Total Liabilities		45,859			25,734
Stockholders’ Equity
Common stock, $0.001 par value, 75,000,000 shares authorized:
4,058,167 shares issued and outstanding		4,058			4,058
Additional Paid-In-Capital		27,087			27,087
Accumulated Deficit		(74,505	)		(51,203	)
Total Stockholders’ equity		(43,360	)		(20,058	)
Total Liabilities and Stockholders’ equity	$	2,499		$	5,676

The accompanying notes are an integral part of these financial statements.

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AZZURRO SOLUTIONS CORP.

ARCULUS SYSTEM CO., LTD.
STATEMENTS OF OPERATIONS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024 AND 2023
(AUDITED)

	September 30, 2024			September 30, 2023

Revenues	$	-		$	7,982

Cost of goods sold		-			6,525

Gross profit from operations		-			1,457

Operating Expenses
Selling, general and administrative expenses (Schedule I)		104,276			24,759

Income (loss) from operations before		(104,276	)		(23,302	)
provision for income tax benefit (expense)

Other income (expense)
Loss from disposal		(1,833	)		-

Net income (loss) from operations before
provision for income tax benefit (expense)		(106,109	)		(23,302	)

Provision for income tax benefit (expense)		-			-

Net income (loss)	$	(106,109	)	$	(23,302	)

Net income (loss) per share: Basic and diluted	$	-		$	-

Weighted average number of shares outstanding: Basic and diluted		4,058,167			4,058,167

STATEMENTS OF OPERATIONS (AUDITED)

	YEAR ENDED SEPTEMBER 30, 2023			YEAR ENDED TO SEPTEMBER 30, 2022
Revenue	$	7,982		$	-
OPERATING EXPENSES
Cost of goods sold		6,525			-
General and administrative expenses		24,759		$	32,466
Net loss from operations		(23,302	)		(32,466	)
Loss before provision for income taxes		(23,302	)		(32,466	)
Provision for income taxes		-			-
Net income (loss)	$	(23,302	)	$	(32,466	)
Income (loss) per common share:
Basic and Diluted	$	(0.00	)	$	(0.00	)
Weighted Average Number of Common Shares Outstanding:
Basic and Diluted		4,058,167			4,058,167

The accompanying notes are an integral part of these financial statements.

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AZZURRO SOLUTIONS CORP.

ARCULUS SYSTEM CO., LTD.
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024 AND 2023
(AUDITED)

	Number of Shares		Common Stock		Additional Paid-In Capital		Accumulated Deficit			Total Stockholders' Equity

Balance on September 30, 2022		4,058,167	$	4,058	$	27,087	$	(51,203	)	$	(20,058	)

Net loss		-		-		-		(23,302	)		(23,302	)

Balance on September 30, 2023		4,058,167	$	4,058	$	27,087	$	(74,505	)	$	(43,360	)

Balance on September 30, 2023		4,058,167	$	4,058	$	27,087	$	(74,505	)	$	(43,360	)

Forgiveness of loan from shareholder in exchange for contribution		-		-		58,209		-			58,209

Net loss		-		-		-		(106,109	)		(106,109	)

Balance on September 30, 2024		4,058,167	$	4,058	$	85,296	$	(180,614	)	$	(91,260	)

STATEMENT OF STOCKHOLDER’S EQUITY (AUDITED)

FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2023

	Number ofCommonShares		Amount		Additional Paid-In -Capital		AccumulatedDeficit			Total
Balance as of September 30, 2021		4,058,167	$	4,058	$	27,087	$	(18,737	)	$	12,408
Net income (loss)		-		-		-		(32,466	)		(32,466	)
Balance as of September 30, 2022		4,058,167	$	4,058	$	27,087	$	(51,203	)	$	(20,058	)
Balance as of September 30, 2022		4,058,167	$	4,058	$	27,087	$	(51,203	)	$	(20,058	)
Net income (loss)		-		-		-		(23,302	)		(23,302	)
Balance as of September 30, 2023		4,058,167	$	4,058	$	27,087	$	(74,505	)	$	(43,360	)

The accompanying notes are an integral part of these financial statements.

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AZZURRO SOLUTIONS CORP.

ARCULUS SYSTEM CO., LTD.
STATEMENTS OF CASH FLOWS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024 AND 2023
(AUDITED)

	September 30, 2024			September 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$	(106,109	)	$	(23,302	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization expense		101			66
Net loss on disposal of fixed assets		1,833			-
Changes in assets and liabilities:
Accounts payable and accrued liabilities		7,258			(10,000	)

Net cash used in operating activities		(96,917	)		(33,236	)

CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of fixed assets		-			(2,000	)

Cash used in investing activities		-			(2,000	)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds of amounts due to related parties		99,497			30,125

Cash provided by financing activities		99,497			30,125

Net increase (decrease) in cash and cash equivalents		2,580			(5,111	)

CASH AND CASH EQUIVALENTS, BEGINNING OF THE YEAR		565			5,676

CASH AND CASH EQUIVALENTS, END OF THE PERIOD	$	3,145		$	565

SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES

Forgiveness of loan from shareholder in exchange for contribution	$	58,209		$	-

STATEMENTS OF CASH FLOWS (AUDITED)

	YEAR ENDED SEPTEMBER 30, 2023			YEAR ENDEDSEPTEMBER 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(23,302	)	$	(32,466	)
Amortization expense		66			-
Accounts payable		(10,000	)		10,000
Net cash provided by operating activities		(33,236	)		(22,466	)
CASH FLOWS FROM INVESTING ACTIVITIES
Computer Software		(2,000	)		-
Net cash used in investing activities		(2,000	)		-
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds of loan from shareholder		30,125			13,964
Net cash provided by financing activities		30,125			13,964
Net decrease in cash and equivalents		(5,111	)		(8,502	)
Cash and equivalents at beginning of the period		5,676			14,178
Cash and equivalents at end of the year/ period	$	565		$	5,676
Supplemental cash flow information:
Cash paid for:
Interest	$	-		$	-
Taxes	$	-		$	-

The accompanying notes are an integral part of these financial statements.

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~~AZZURRO~~ARCULUS ~~SOLUTIONS~~SYSTEM ~~CORP~~CO., LTD.

NOTES TO ~~THE~~ AUDITED FINANCIAL STATEMENTS

FOR ~~THE~~ PERIOD FROM INCEPTION ~~(OCTOBER 4, 2019)~~ TO SEPTEMBER 30, ~~2023~~2024

~~NOTE~~Note 1 – ORGANIZATION AND NATURE OF BUSINESS

~~AZZURRO~~ARCULUS ~~SOLUTIONS~~SYSTEM ~~CORP~~CO., LTD.. (the “Company”) is a corporation established under the corporation laws in the State of Nevada on October 4, 2019. The Company administrative office is located at V Osikách, 24, Dolni Mecholupy, Prague, Czech Republic 10900. The Company intends to commence operations in the distribution of Bohemian Crystal Chandeliers.

The Company has adopted September 30 as its fiscal year end.

~~NOTE~~Effective ~~2 –~~on ~~GOING~~February ~~CONCERN~~15, 2024, the Company changed its address to 4695 MacArthur Court, 11th Floor, Newport Beach, CA 92660.

The Company’s ~~financial~~intends ~~statements as of September 30, 2023 been prepared using generally accepted accounting principles in the United States of America applicable~~ to abe ~~going~~focused ~~concern,~~on ~~which~~leveraging ~~contemplates~~ the ~~realization~~latest ~~of assets and liquidation of liabilities~~ in ~~the~~Cloud ~~normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs~~ and ~~allow~~Io ittechnologies to ~~continue~~deliver asAgri aTech ~~going~~solutions concern. The Company has accumulated loss from inception (October 4, 2019) to September 30, 2023, of $74,505. These factors among others raise substantial doubt about the ability of the company to continue as a going concern for a ~~reasonable~~range ~~period~~ of ~~time~~commercial outcomes.

InNote ~~order~~2 to– ~~continue~~GOING asCONCERN a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

~~NOTE~~The ~~3 –~~accompanying ~~SUMMARY~~financial OFstatements ~~SIGNIFICANT~~have ~~ACCOUNTING~~been ~~POLICIES~~prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. The Company has accumulated losses from inception to September 30, 2024, of 106,109. These factors, among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and calculations of liabilities that might be necessary should be Company be unable to continue as a going concern.

Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s functional and operational currency is US Dollar.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. ~~The Company’s bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At September 30, 2023 the Company’s bank deposits did not exceed the insured amounts.~~

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Stock-Based Compensation

As of September 30, ~~2023~~2024, the Company has not issued any stock-based payments to its employees.

Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Use of Estimates

Preparing financial statements in conformity with ~~accounting principles~~ generally accepted inaccounting ~~the~~principles ~~United States of America~~ requires management to make estimates and assumptions that affect the reported amounts of assets, and liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions.

Income Taxes

The Company follows the liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to ~~differences~~difference between ~~the~~ financial ~~statement~~statements carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

The Company utilizes the Financial Accounting Standards Board’s Accounting Standards Codification Topic 740 related to Income Taxes to account for the uncertainty in income taxes. Topic 740 for Income ~~Taxes~~Tax clarifies the accounting for uncertainty in income taxes by prescribing rules for ~~recognition~~reconciliation, measurement and classification in financial statements of tax positions taken or expected to be in a tax return. Further, it prescribes a two-step process for the financial statement measurement and recognition of a tax position. The first step involves the determination of whether it is more likely than not (greater than 50 percent likelihood) that a tax position will be sustained upon examination, based on the technical merits of the position. The second step requires that any tax position that meets the more likely than not recognition threshold be measured and recognized in the financial statements at the largest amount of benefit that is a greater than 50 percent likelihood of being realized upon ultimate settlement. This topic also provides guidance on the accounting for related interest and penalties, financial statement ~~classification~~calculation and disclosure. The Company’s policy is that any interest or penalties related to uncertain tax positions are recognized in income tax expense when incurred. The Company has no uncertain tax positions or related interest orand penalties requiring accrual atas of September 30, ~~2023~~2024.

New Accounting Pronouncements

There were various accounting standards and interpretations issued recently, none of which are expected to a have a material impact on our financial position, operations or cash flows.

Fair Value of Financial Instruments

ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, ~~2023~~2024.

The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash and related party loans payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximately fair value.

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The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash and related party loan payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.

Basic and Diluted Loss Per Share

The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.

~~NOTE~~Note 4 – CAPITAL STOCK

The Company has 75,000,000 shares of common stock authorized with a par value of $0.001 per share.

InAs ~~September 2020, the Company issued 3,000,000 shares~~ of ~~its common stock at $0.001 per share for total proceeds of $3,000 and 180,000 shares of its common stock at $0.01 per share for total proceeds of $1,800. For the year ended~~ September 30, ~~2022~~2024, the Company ~~issued~~had ~~878~~4,058,167 shares ~~of its common stock at $0~~outstanding.~~03 per share for total proceeds of $26,345.~~

AsEffective ofFebruary ~~September 30~~15, ~~2023~~2024, the previous majority shareholder of the Company ~~had~~entered 4into a stock purchase agreement for the sale of 3,~~058~~000,~~167~~000 shares of Common Stock of the Company to five accredited investors, each of whom is a citizen of Taiwan (the “Control Group”), which represents approximately 74% of the issued and outstanding shares of Common Stock of the Company.

~~NOTE~~Note 5 – RELATED PARTY TRANSACTIONS

In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such a time that the Company can support its operations or ~~attains~~attain adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note.

~~Since~~Between October 4, 2019 (Inception) through ~~September~~December 3031, 2023, the Company’s former sole officer and director loaned the Company $4558,~~859~~209 to pay for incorporation costs and operating expenses. As Following the sale of ~~September~~3,000,000 30shares of the Company’s Common Stock, effective February 14, 2023 (see Note 4), the ~~amount~~Control ~~outstanding~~Group ~~was~~assumed ~~$45~~all rights,~~859.~~ ~~The~~title and interest in this loan. isOn ~~non-interest~~January ~~bearing~~24, ~~due~~2024, ~~upon~~the ~~demand~~shareholder ~~and~~forgave ~~unsecured~~the loan, converting it into addition paid-in capital.

~~NOTE~~Since 6the ownership change effective February 15, 2024 (see above), to cover certain operating expenses and cash position of the company, the current shareholders advanced funds to the Company in form of short-term shareholder loans. ~~SUBSEQUENT~~As ~~EVENTS~~of September 30, 2024, the outstanding balance of these short-term shareholder loans was $87,147. These loans are unsecured, non-interest bearing, and payable upon demand.

~~The~~Note ~~Company~~6 ~~has~~– ~~evaluated~~SUBSEQUENT ~~subsequent events from September 30, 2023 to the date the financial statements were issued and has determined that there are the following items to disclose:~~EVENTS

InThe ~~October 2023, the~~ Company’s ~~sole~~has ~~officer~~evaluated ~~and~~subsequent ~~director~~events ~~loaned~~through ~~the~~May ~~Company~~13, $82025,~~350~~ tothe ~~pay~~date ~~for~~the ~~operating~~financial ~~expenses.~~statements ~~This~~were ~~loans~~available isto ~~non-interest~~be ~~bearing, due upon demand and unsecured~~issued.

During this period, shareholders provided the Company with five advances: $20,000 on October 3, 2024, $30,000 on November 29, 2024, $1,000 on February 26, 2025, $10,000 on March 3, 2025, and $500 on March 27, 2025. These short-term shareholder loans are unsecured, non-interest bearing, and payable upon demand.

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM 9A. CONTROLS AND PROCEDURES

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, ~~2023~~2024. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the year September 30, ~~2023~~2024 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

ITEM 9B. OTHER INFORMATION

None.

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PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS OF THE COMPANY

~~Directors~~Effective ofJanuary ~~the~~22, ~~corporation~~2024, ~~are~~Hanna ~~elected~~Selyska, by the ~~stockholders~~previous tosole aofficer ~~term~~and ofdirector ~~one year~~ and ~~serve~~majority ~~until~~shareholder athe ~~successor~~Company, isentered ~~elected~~into ~~and~~stock ~~qualified.~~purchase ~~Officers~~agreements offor the ~~corporation~~sale ~~are~~of ~~appointed~~an byaggregate ~~the Board~~ of ~~Directors~~3,000,000 toshares ~~a term~~ of ~~one~~Common ~~year~~Stock ~~and~~of ~~serves~~the ~~until~~Company, arepresenting ~~successor~~approximately is73.93% ~~duly~~of ~~appointed~~the issued and ~~qualified,~~outstanding orshares ~~until~~of heCommon orStock ~~she~~of isthe ~~removed~~Company ~~from~~as ~~office. The Board~~ of ~~Directors~~such ~~has no nominating~~date, ~~auditing~~to orfive ~~compensation~~(5) ~~committees~~purchasers.

~~Ms.~~Also ~~Selyska~~effective ~~was~~January ~~selected~~22, as2024, ~~our~~Hanna ~~Director. Ms.~~ Selyska isappointed ~~not~~Jian-Meng(James) ~~considered~~Yang toas bethe anChairman ~~independent~~of ~~director~~the Board of ~~the~~Directors, ~~Company;~~and weChief ~~presently~~Executive ~~have~~Officer noof ~~independent~~the ~~directors~~Company.

Effective September 30, 2024, Jian-Meng Yang resigned as Secretary of the Corporation and Summer Li was appointed Secretary in his place.

The business background descriptions of the newly appointed officer is as follows:

Summer Li graduated from the University of California, Irvine in Orange County, California with a Bachelor’s degree in International Studies in 2016. Ms. Li became part of the team at American Blast Systems in 2019 until 2021, providing comprehensive administrative support to all internal teams, government contractors, and the CEO. In 2021, Summer transitioned to the position of office manager at Vitaspring Biomedical, headquartered in Irvine, California. In 2024, Ms. Li joined the Corporation as an office manager, bookkeeper.

The name, address, age and position of our officers and director is set forth below:

Name and Address	~~Age~~	~~Position(s)~~Age	Position(s)
Hanna SelyskaV Osikách, 24, Dolni MecholupyPrague, Czech Republic 10900	63	President, Secretary
Jian-Meng Yang4695 MacArthur Court, 11th Floor, Newport Beach, CA 92660		51	Chief Executive OfficerSole Director
		Chief Financial Officer,
Summer Li4695 MacArthur Court, 11th Floor, Newport Beach, CA 92660		30	Secretary
		Chief Executive Officer,
		Sole Director

Our Director Hanna Selyska:

Held her offices/positions since the inception of our Company and is expected to hold said offices/positions until the next annual meeting of our stockholders. The officers listed are our only officers and control persons.

BACKGROUND INFORMATION ABOUT OUR SOLE OFFICER AND DIRECTOR

Hanna Selyska has acted as our President, Treasurer, Secretary and Director since our incorporation on October 4, 2019. Since 2010, she has been working as a sole proprietor in the building material distribution business. Ms. Selyska has never been in default with the bank or government and does not have any pending litigations or claims.

Ms. Selyska owned 73.92% of the outstanding shares of our common stock at the time of the appointment. As such, it was unilaterally decided that Ms. Selyska was going to be our President, Chief Executive Officer, Treasurer, Secretary, Chief Financial Officer, Chief Accounting Officer and sole member of our board of directors. This decision did not in any manner relate to Ms. Selyska’s previous employments. Ms. Selyska’s and previous experience, qualifications, attributes or skills were not considered when she was appointed as our President, Chief Executive Officer, Treasurer, Chief Financial Officer, Chief Accounting Officer, Secretary and member of our board of directors.

AUDIT COMMITTEE

We do not have an audit committee financial expert. We do not have an audit committee financial expert because we believe the cost related to retaining a financial expert at this time is prohibitive. Further, because we have no operations, at the present time, we believe the services of a financial expert are not warranted.

SIGNIFICANT EMPLOYEES

Other than our director, we do not expect any other individuals to make a significant contribution to our business.

ITEM 11. EXECUTIVE COMPENSATION

The following tables set forth certain information about compensation paid, earned or accrued for services by our Executive Officer for the years ended September 30, 2023 and September 30, 2022:

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~~Summary~~ITEM ~~Compensation~~11. ~~Table~~EXECUTIVE COMPENSATION

Name andPrincipalPosition	Year	Salary($)	Bonus($)	StockAwards($)	OptionAwards($)	Non-EquityIncentive PlanCompensation($)	All OtherCompensation($)	All OtherCompensation($)	Total($)
Hanna SelyskaPresident, SecretaryCEO, CFOAnd Director	October 1, 2021 to September 30, 2022	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
	October 1, 2022 to September 30, 2023	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-

The following tables set forth certain information about compensation paid, earned or accrued for services by our Executive Officer for the years ended September 30, 2024 and September 30, 2023: Summary Compensation Table

Name and

Principal

Position

Year

Salary

($)

Bonus

($)

Stock

Awards

($)

Option

Awards

($)

Non-Equity

Incentive Plan

Compensation

($)

All Other

Compensation

($)

All Other

Compensation

($)

Total

($)

Jian-Meng Yang, CEO

October 1, 2023 to September 30, 2024

-0-

October 1, 2022 to September 30, 2023

-0-

There are no current employment agreements between the company and its officer.

There are no annuity, pension or retirement benefits proposed to be paid to the officer or director or employees in the event of retirement at normal retirement date pursuant to any presently existing plan provided or contributed to by the company or any of its subsidiaries, if any.

CHANGE OF CONTROL

As of September 30, ~~2023~~2024, we had no pension plans or compensatory plans or other arrangements which provide compensation in the event of a termination of employment or a change in our control.

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ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The following table sets forth, as of the date of this prospectus, the total number of shares owned beneficially by our director, officers and key employees, individually and as a group, and the present owners of 550% or more of our total outstanding shares. The table also reflects what the percentage of ownership will be assuming completion of the sale of all shares in this offering, which we can’t guarantee. The stockholder listed below has direct ownership of his shares and possesses sole voting and dispositive power with respect to the shares.

Title of Class		Name and Address ofBeneficial Owner		Amount and Nature of Beneficial Ownership		Percentage
Common Stock		~~Hanna~~Jian-Meng ~~Selyska~~Yang		3,000,000 shares of common stock (direct)			73.92	%

The percentages below are based on 4,058,167 shares of our common stock issued and outstanding as of the date of this prospectus.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

On September 17, 2020 the Company issued a total of 3,000,000 shares of common stock to Ms. Hanna Selyska for cash at $0.001 per share for a total of $3,000.

Ms. Selyska has loaned us funds for operations. The loan was not made pursuant to any loan agreements or promissory note. The loan is unsecured, non-interest bearing and due on demand. The balance due to the Ms. Selyska was $45,859 as of September 30, 2023. Ms. Selyska is under no obligation to continue lending us money.

Ms. Selyska provides our office facilities at zero ($-0-) rent per month.

We do not currently have any conflicts of interest by or among our current officer, director, key employee or advisors. We have not yet formulated a policy for handling conflicts of interest; however, we intend to do so upon completion of this offering and, in any event, prior to hiring any additional employees.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

During fiscal year ended September 30, ~~2023~~2024, we incurred approximately $167,~~250~~450 in fees for professional services rendered in connection with the audit of our financial statements for the fiscal year ended September 30, ~~2022~~2023 and for the reviews of our financial statements for the quarters ended December 31, ~~2022~~2023, March 31, ~~2023~~2024 and June 30, ~~2023~~2024.

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ITEM 15. EXHIBITS

The following exhibits are filed as part of this Annual Report.

Exhibits:

31.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a)

32.1		Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002

101.INS		Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document).

101.SCH		Inline XBRL Taxonomy Extension Schema Document.

101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document.

101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document.

101.LAB		Inline XBRL Taxonomy Extension Labels Linkbase Document.

101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document.

104		Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101).

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SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	AZZURRO SOLUTIONS CORP.
	Arculus System Co., Ltd.
Dated: November 29, 2023	By:	/s/ Hanna Selyska
Dated: May 18, 2025	By:	/s/ Jian-Meng Yang
		Hanna Selyska, President andChief Executive Officer and Chief Financial Officer
		Jian-Meng Yang, Chief Executive Officer

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