UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

~~FORM~~Form 10-Q

Mark One

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

For the quarterly period ended ~~June~~December 3031, 2025

☐	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. 333-261643

TANICO INC.

(Exact name of registrant as specified in its charter)

Nevada

7371

37-2002382

(State or Other Jurisdiction of

Incorporation or Organization)

(Primary Standard Industrial

Classification Code Number)

(I.R.S. Employer

Identification No.)

Mr. Anton Mikhalev

President/Secretary

387 Whitby Shores Greenway, Whitby, Ontario L1N 9R6 Canada

Telephone: 775-404-0333

Fax: 775-302-8538

Email: tanico.inc@outlook.com

Website: tanico.ca

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Indicate by ~~check~~checkmark ~~mark~~ whether the issuer: (1) has 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 a 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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filed, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

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 completing with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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

Applicable Only to Issuer Involved in Bankruptcy Proceedings During the Preceding Five Years. N/A

Indicate by checkmark whether the issuer has filed all documents and reports required to be filed by Section 12, 13 and 15(d) of the Securities Exchange Act of 1934 after the distribution of securities under a plan confirmed by a court. Yes ☐ No ☒

Applicable Only to Corporate Registrants

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the most practicable date:

Class	Outstanding as of ~~July~~February 10, ~~2025~~2026
Common Stock: $0.001	7,825,000

Table of Contents

PART I - FINANCIAL INFORMATION		3
	Item1. Financial Statements (Unaudited)	3
	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.	4
	Item 3. Quantitative and Qualitative Disclosures about Market Risk.	67
	Item 4. Controls and Procedures.	67
PART II – OTHER INFORMATION		78
	Item 1. Legal Proceeding	78
	Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	78
	Item 3. Default Upon Senior Securities	78
	Item 4. Mine Safety Disclosures	78
	Item 5. Other Information	78
	Item 6. Exhibits	89

Table of Contents

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements (Unaudited)

Tanico Inc.

Quarter Ended ~~June~~December 3031, 2025

Index to the Financial Statements

Contents		Page(s)
Balance Sheets as of June 30, 2025 (unaudited) and September 30, 2024 (audited)		F-1
Balance Sheets as of December 31, 2025 (unaudited) and September 30, 2025 (audited)		F-1
Statement of Operations for the Three and Nine Months Ended June 30, 2025 and 2024 (unaudited)		F-2
Statement of Operations for the Three Months Ended December 31, 2025 and 2024 (unaudited)		F-2
Statement of Cash Flows for the Nine Months Ended June 30, 2025 and 2024 (unaudited)		F-3
Statement of Cash Flows for the Three Months Ended December 31, 2025 and 2024 (unaudited)		F-3
Statements of Shareholders’ Deficit for the Nine Months Ended June 30, 2025 and 2024 (unaudited)		F-4
Statements of Shareholders’ Deficit for the three Months Ended December 31, 2025 and 2024 (unaudited)		F-4
Notes to the Financial Statements (unaudited)		F-5

Table of Contents

Tanico Inc.
Balance SheetsAs of June 30, 2025 (unaudited) and September 30, 2024
Balance SheetsAs of December 31, 2025 (unaudited) and September 30, 2025
	June 30, 2025			September 30, 2024
	December 31, 2025			September 30, 2025
ASSETS
Current Assets
Cash	$	~~893~~10,588		$	920,~~611~~000
Total Current Assets		~~893~~10,588			920,~~611~~000
Non-Current Assets
Property, Plant & Equipment (net)		-			-
Total Non-Current Assets					-
Total Assets	$	~~893~~10,588		$	920,~~611~~000
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities
Accounts Payable and Accrued Expenses	$	992,748		$	8,099
Due to Related Party		44,530			3344,~~829~~530
Total Current Liabilities		4447,~~629~~278			4152,~~928~~629
Total Liabilities		4447,~~629~~278			4152,~~928~~629
Commitments and contingencies		-			-
Stockholders’ Deficit
Common Stock, $0.001 par value, 75,000,000 shares authorized, and 7,825,000 shares issued and outstanding, respectively		7,825			7,825
Additional Paid-in Capital		25,425			25,425
Accumulated deficit		(7669,~~986~~940	)		(65,~~567~~879	)
Total Stockholders’ Deficit		(4336,~~736~~690	)		(32,~~317~~629	)
Total Liabilities and Stockholders’ Deficit	$	~~893~~10,588		$	920,~~611~~000
The accompanying notes are an integral part of these financial statements.

F-1

Table of Contents

~~Statement~~Statements of Operations

For the Three ~~and Nine~~ Months Ended ~~June~~December 3031, 2025 and December 31, 2024

(Unaudited)

	Three months ended June 30, 2025			Three months ended June 30, 2024			Nine months ended June 30, 2025			Nine months ended June 30, 2024
	Three months ended December 31, 2025			Three months ended December 31, 2024
REVENUE	$	-		$	-		$	-		$	-
EXPENSES
General and Administrative		~~767~~15			~~761~~84			~~929~~			~~1,472~~
Professional Expenses		34,~~297~~046			3,~~396~~897			~~10,491~~			~~10,640~~
Total Expenses		4,~~064~~061			43,~~157~~981			~~11,420~~			~~12,112~~
Loss from Operations		(4,~~064~~061	)		(43,~~157~~981	)		~~(11,420~~	)		~~(12,112~~	)
Income Tax Expense		-			-			-			-
NET LOSS AFTER TAX	$	(4,~~064~~061	)	$	(43,~~157~~981	)	$	~~(11,420~~	)	$	~~(12,112~~	)
Basic and Diluted Net Loss per Common Share	$	(0.00	)	$	(0.00	)	$	~~(0.00~~	)	$	~~(0.00~~	)
Weighted-Average Number of Common Shares Outstanding		7,825,000			7,825,000			~~7,825,000~~			~~7,825,000~~
The accompanying notes are an integral part of these financial statements.

F-2

Table of Contents

~~Statement~~Statements of Cash Flows

For the ~~Nine~~Three Months Ended ~~June~~December 3031, 2025 and ~~June~~December 3031, 2024

(Unaudited)

	Nine Months Ended June 30, 2025			Nine Months Ended June 30, 2024
	Three Months Ended December 31, 2025			Three Months Ended December 31, 2024
CASH FLOWS FROM OPERATING ACTIVITES:
Net loss	$	(114,~~420~~061	)	$	(123,~~112~~891	)
Adjustments to reconcile net loss to net cash provided by operating activities
Adjustment to reconcile net loss to net cash used in operating activities
Depreciation		-			~~241~~-
Change in operating assets and liabilities:
Accounts payable and accrued expenses		(85,~~000~~351	)		(5,~~500~~000	)
Net cash used in operating activities		(199,~~420~~412	)		(178,~~371~~981	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in cash		(9,412	)		(8,981	)
Proceed from related party loan		10,702			11,038
Cash, beginning of period		20,000			9,611
Net cash provided by financing activities		10,702			11,038
Cash, end of period	$	10,588		$	630
Net decrease in cash		(8,718	)		(6,333	)
Cash, beginning of period		9,611			14,299
Cash, end of period	$	893		$	7,966
Supplemental disclosure of cash flow information
Cash paid for:
Interest	$	-		$	-
Income taxes	$	-		$	-

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

F-3

Table of Contents

Tanico Inc.Statements of Shareholders’ Equity (Deficit)For the Nine Months Ended June 30, 2025 and 2024Unaudited
Tanico Inc.Statements of Shareholders’ Equity (Deficit)For the three months ended December 31, 2025 and 2024(Unaudited)
	Common Stock				Additional Paid-in		Accumulated			Total Stockholders’
	Shares		Amount		Capital		Deficit			Deficit
Balance September 30, 2024		7,825,000	$	7,825	$	25,425	$	(65,567	)	$	(32,317	)
Balance October 1, 2025		7,825,000	$	7,825	$	24,425		(65,879	)		(32,629	)
Net Loss		-		-		-		(34,~~982~~061	)		(34,~~982~~061	)
Balance December 31, 2024		7,825,000		7,825		25,425		(69,549	)		(36,299	)
Balance December 31, 2025		7,825,000		7,825		24,425		(69,940	)		(36,690	)
Net Loss								(3,373	)		(3,373	)
Balance October 1, 2024		7,825,000		7,825		25,425		(65,567	)		(32,317	)
Balance March 31, 2025		7,825,000		7,825		25,425		(72,922	)		(39,672	)
Net Loss		-		-		-		(3,981	)		(3,981	)
Net Loss								(4,064	)		(4,064	)
Balance December 31, 2024		7,825,000	$	7,825	$	25,425		(69,548	)	$	(36,298	)
Balance June 30, 2025		7,825,000	$	7,825	$	25,425	$	(76,986	)	$	(43,736	)

	Common Stock				Additional Paid-in		Accumulated			Total Stockholders’
	Shares		Amount		Capital		Deficit			Deficit
Balance September 30, 2023		7,825,000	$	7,825	$	25,425	$	(44,600	)	$	(11,350	)
Net Loss		-		-		-		(4,435	)		(4,435	)
Balance December 31, 2023		7,825,000		7,825		25,425		(49,035	)		(15,785	)
Net Loss								(3,520	)		(3,520	)
Balance March 31, 2024		7,825,000		7,825		25,425		(52,555	)		(19,305	)
Net Loss								(4,157	)		(4,157	)
Balance June 30, 2024		7,825,000	$	7,825	$	25,425	$	(56,712	)	$	(23,462	)

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

~~The~~F-4 ~~accompanying~~Table ~~notes are an integral part~~ of ~~these financial statements.~~ Contents

~~F-4~~NOTES ~~Table~~TO ofFINANCIAL ~~Contents~~STATEMENTS

~~NOTES~~December TO31, ~~FINANCIAL STATEMENTS~~2025

~~June 30, 2025~~(Unaudited)

~~(Unaudited)~~ Note 1 - Organization and Business Operations

~~Note~~Tanico 1Inc. -(the ~~Organization~~“Company”) was incorporated in the State of Nevada on May 3, 2021. Our offices are located at 387 Whitby Shores Greenway, Whitby, ON Canada. The Company will develop new type of computer games for the children ages 4 to 7. These games will encourage child intellectual development and ~~Business~~provide ~~Operations~~parents with feedback on the progress of a child mental development. So far, we have implemented one design project for the third party. Due to change of company director, we have updated our plans that caused some delays in our development.

~~Tanico~~Note ~~Inc.~~2 ~~(the~~- ~~“Company”)~~Summary ~~was incorporated in the State~~ of ~~Nevada~~Significant onAccounting May 3, 2021. Our offices are located at 387 Whitby Shores Greenway, Whitby, ON Canada. The Company will develop new type of computer games for the children ages 4 to 7. These games will encourage child intellectual development and provide parents with feedback on the progress of a child mental development. So far, we have implemented one design project for the third party. Due to change of company director, we have updated our plans that caused some delays in our development.Policies

~~Note~~The 2Management -of ~~Summary~~the Company is responsible for the selection and use of ~~Significant~~appropriate ~~Accounting~~accounting ~~Policies~~policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

~~The~~Basis ~~Management~~ of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.Presentation

~~Basis~~The financial statements present the balance sheet, statements of ~~Presentation~~operations, stockholders’ equity (deficit) and cash flows of the Company. These financial statements are presented in the United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

The interim financial ~~statements~~information ~~present~~has ~~the~~been ~~balance~~prepared ~~sheet,~~and ~~statements~~presented ofin ~~operations,~~conformity ~~stockholders’~~with ~~equity~~accounting ~~(deficit)~~principles ~~and~~generally ~~cash~~accepted ~~flows~~in of the ~~Company.~~United ~~These~~States ~~financial~~applicable ~~statements~~to ~~are~~interim ~~presented~~financial ininformation and with the ~~United~~instructions ~~States~~to ~~dollars~~Form 10-Q and ~~have~~Article 10 of Regulation S-X OR Article 8 of Regulation S-X. The interim financial information has been prepared inon ~~accordance~~a basis consistent with ~~accounting~~prior ~~principles~~interim ~~generally~~periods ~~accepted~~and inyears ~~the~~and ~~United~~includes ~~States~~all ofdisclosures ~~America~~that ~~(“U.S.~~are ~~GAAP”)~~necessary and required by applicable laws and regulations.

The ~~interim~~results ~~financial~~for ~~information~~the ~~has~~three ~~been~~months ~~prepared~~ended ~~and~~December ~~presented~~31, in2025 ~~conformity~~are ~~with~~not ~~accounting~~necessarily ~~principles~~indicative ~~generally~~of ~~accepted in~~ the ~~United~~results ~~States~~of ~~applicable~~operations tofor ~~interim financial information and with~~ the ~~instructions~~full toyear. ~~Form~~These ~~10-Q~~financial statements and ~~Article~~related 10footnotes ofshould ~~Regulation~~be ~~S-X~~read ORin ~~Article~~conjunction 8with ofthe ~~Regulation S-X. The interim~~ financial ~~information~~statements ~~has~~and ~~been~~footnotes ~~prepared~~thereto onincluded ain ~~basis~~the ~~consistent~~Company’s ~~with~~Annual ~~prior~~Report ~~interim~~for ~~periods~~the ~~and~~year ~~years~~ended ~~and~~September ~~includes~~30, ~~all~~2025, ~~disclosures~~filed ~~that~~with ~~are~~the ~~necessary~~Securities and ~~required~~Exchange ~~by applicable laws and regulations~~Commission.

~~The~~In ~~results for~~ the ~~nine~~opinion ~~months~~of ~~ended June 30~~management, ~~2025~~all ~~are~~adjustments ~~not~~(which ~~necessarily~~include ~~indicative~~only ofnormal ~~the~~recurring ~~results~~adjustments) ofnecessary ~~operations~~to ~~for~~present fairly the ~~full year. These~~ financial ~~statements~~position, ~~and~~results ~~related~~of ~~footnotes~~operations, ~~should~~and becash ~~read~~flows inat ~~conjunction~~December ~~with~~31, ~~the~~2025 ~~financial statements~~ and ~~footnotes thereto included in the Company’s Annual Report~~ for the ~~year~~related ~~ended~~periods ~~September 30, 2024, filed with the Securities and Exchange Commission~~presented.

InFiscal the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at June 30, 2025 and for the related periods presented. Year-End

~~Fiscal~~The ~~Year-End~~Company elected September 30 as its fiscal year ending date.

~~The~~F-5 ~~Company~~Table ~~elected~~of ~~September 30 as its fiscal year ending date.~~Contents

~~F-5~~Use ~~Table~~ of ~~Contents~~Estimates and Assumptions and Critical Accounting Estimates and Assumptions

~~Use~~The preparation of ~~Estimates~~financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and ~~Assumptions~~assumptions that affect the reported amounts of assets and ~~Critical~~liabilities ~~Accounting~~and ~~Estimates~~disclosure of contingent assets and ~~Assumptions~~liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).

~~The~~Critical ~~preparation~~accounting ofestimates ~~financial~~are ~~statements~~estimates infor ~~conformity~~which ~~with~~(a) ~~accounting~~the ~~principles~~nature ~~generally~~of ~~accepted in~~ the ~~United~~estimate ~~States~~is ofmaterial ~~America~~due ~~requires~~to ~~management~~the tolevels ~~make~~of ~~estimates~~subjectivity and ~~assumptions~~judgment ~~that~~necessary ~~affect~~to ~~the~~account ~~reported~~for ~~amounts~~highly ofuncertain ~~assets~~matters ~~and~~or ~~liabilities~~the ~~and~~susceptibility ~~disclosure~~ of ~~contingent~~such ~~assets~~matters ~~and~~to ~~liabilities~~change atand ~~the date~~(sb) the impact of the estimate on financial ~~statements~~condition ~~and~~or ~~the~~operating ~~reported~~performance ~~amounts~~is ofmaterial. ~~revenues~~The Company’s critical accounting estimates and ~~expenses~~assumptions ~~during~~affecting the ~~reporting~~financial ~~period(s).~~statements were as follows:

~~Critical~~(i) ~~accounting~~Assumption ~~estimates~~as ~~are~~a ~~estimates~~going ~~for~~concern: ~~which~~Management ~~(a)~~assumes that the ~~nature~~Company ofwill ~~the~~continue ~~estimate~~as isa ~~material~~going ~~due~~concern, towhich ~~the~~contemplates ~~levels~~continuity of ~~subjectivity~~operations, realization of assets, and ~~judgment~~liquidation ~~necessary~~of toliabilities ~~account~~in the normal course of business; (ii) Valuation allowance for ~~highly~~deferred ~~uncertain~~tax ~~matters~~assets: orManagement assumes that the ~~susceptibility~~realization of ~~such~~the ~~matters~~Company’s tonet ~~change~~deferred ~~and~~tax assets resulting from its net operating loss (b“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the ~~impact~~potential tax benefits of the ~~estimate~~net onloss ~~financial~~carry-forwards ~~condition~~are oroffset ~~operating~~by ~~performance~~a isfull ~~material~~valuation allowance. ~~The~~Management made this assumption based on (a) the Company’s ~~critical~~has ~~accounting~~incurred ~~estimates~~recurring losses, (b) general economic conditions, and ~~assumptions~~(c) ~~affecting~~its ~~the~~ability ~~financial~~to ~~statements~~raise ~~were~~additional asfunds ~~follows:~~to support its daily operations by way of a public or private offering, among other factors.

~~(i)~~These ~~Assumption~~significant asaccounting aestimates ~~going~~or ~~concern:~~assumptions ~~Management~~bear ~~assumes that~~ the ~~Company~~risk ~~will continue as a going concern, which contemplates continuity~~ of ~~operations,~~change ~~realization~~due ofto ~~assets, and liquidation of liabilities in~~ the ~~normal~~fact ~~course of business; (ii) Valuation allowance for deferred tax assets: Management assumes~~ that ~~the~~there realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are ~~offset~~uncertainties byattached ato ~~full~~these ~~valuation~~estimates ~~allowance.~~or ~~Management made this assumption based on (a) the Company has incurred recurring losses~~assumptions, ~~(b) general economic conditions,~~ and ~~(c)~~certain ~~its~~estimates ~~ability~~or toassumptions ~~raise~~are ~~additional~~difficult ~~funds~~ to ~~support~~measure ~~its daily operations by way of a public~~ or ~~private offering, among other factors~~value.

~~These~~Management ~~significant~~bases ~~accounting~~its estimates oron historical experience and on various assumptions ~~bear~~that ~~the~~are ~~risk~~believed ofto ~~change~~be ~~due~~reasonable in relation to the ~~fact~~financial ~~that~~statements ~~there~~taken ~~are~~as ~~uncertainties~~a ~~attached~~whole tounder ~~these~~the ~~estimates~~circumstances, orthe ~~assumptions,~~results ~~and~~of ~~certain~~which ~~estimates~~form orthe ~~assumptions~~basis for making judgments about the carrying values of assets and liabilities that are ~~difficult~~not toreadily ~~measure~~apparent orfrom ~~value~~other sources.

Management ~~bases~~regularly ~~its~~evaluates ~~estimates~~the onkey ~~historical~~factors ~~experience~~ and ~~on various~~ assumptions ~~that~~used ~~are believed~~ to bedevelop ~~reasonable in relation to~~ the ~~financial~~estimates ~~statements~~utilizing ~~taken~~currently asavailable ainformation, ~~whole~~changes ~~under~~in ~~the~~facts and circumstances, ~~the~~historical ~~results~~experience ofand ~~which~~reasonable ~~form~~assumptions. ~~the~~After ~~basis~~such ~~for~~evaluations, ~~making~~if ~~judgments~~deemed ~~about~~appropriate, ~~the~~those ~~carrying~~estimates ~~values of assets and liabilities that~~ are ~~not~~adjusted ~~readily apparent from other sources~~accordingly.

~~Management~~Actual ~~regularly~~results ~~evaluates~~could ~~the~~differ ~~key~~from factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates ~~are adjusted accordingly~~.

~~Actual~~Fair ~~results~~Value ~~could~~of ~~differ~~Financial ~~from those estimates.~~Instruments

~~Fair~~The ~~Value~~Company follows paragraph 825-10-50-10 of ~~Financial~~the ~~Instruments~~FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments.

The ~~Company~~carrying ~~follows~~amounts ~~paragraph 825-10-50-10~~ of the ~~FASB~~Company’s ~~Accounting~~financial ~~Standards~~assets ~~Codification~~and ~~for~~liabilities, ~~disclosures~~such ~~about~~as ~~fair~~cash ~~value~~and ofaccrued ~~its~~expenses ~~financial~~approximate ~~instruments~~their ~~and~~fair ~~paragraph~~values ~~820-10-35-37~~because of the ~~FASB~~short ~~Accounting~~maturity ~~Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value~~ of ~~its~~these ~~financial~~ instruments.

~~The~~F-6 ~~carrying~~Table ~~amounts~~ of ~~the Company’s financial assets and liabilities, such as cash and accrued expenses approximate their fair values because of the short maturity of these instruments.~~Contents

~~F-6~~Fair ~~Table~~Value ~~of Contents~~Measurements

The company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements.

The ~~company~~estimated ~~adopted~~fair ~~the~~value ~~provisions~~ of ~~ASC~~certain ~~Topic~~financial ~~820~~instruments, ~~“Fair~~including ~~Value~~cash ~~Measurements~~ and ~~Disclosures”,~~cash ~~which~~equivalents ~~defines~~are ~~fair~~carried ~~value~~at ashistorical ~~used~~cost ~~in numerous accounting pronouncements~~basis, ~~establishes~~which aapproximates ~~framework~~their ~~for~~fair ~~measuring~~values ~~fair~~because ~~value~~of ~~and~~the ~~expands~~short-term ~~disclosure~~nature of ~~fair~~these ~~value measurements~~instruments.

~~The~~ASC ~~estimated~~820 defines fair value ofas ~~certain~~the ~~financial~~exchange ~~instruments,~~price ~~including~~that ~~cash~~would ~~and~~be ~~cash~~received ~~equivalents~~for ~~are~~an ~~carried~~asset ator ~~historical~~paid ~~cost~~to ~~basis~~transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which ~~approximates~~requires ~~their~~an ~~fair~~entity ~~values~~to ~~because~~maximize the use of ~~the~~observable ~~short-term~~inputs ~~nature~~and minimize the use of ~~these~~unobservable ~~instruments~~inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value:

~~ASC~~Level ~~820~~1 ~~defines~~— ~~fair~~quoted ~~value~~prices ~~as the exchange price that would be received for an asset or paid to transfer a liability (an exit price)~~ in ~~the~~active ~~principal~~markets ~~or most advantageous market~~ for ~~the~~identical ~~asset~~assets or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value:liabilities

Level 12 — quoted prices for similar assets and liabilities in active markets ~~for~~or ~~identical~~inputs ~~assets~~that orare ~~liabilities~~observable

Level 23 — ~~quoted~~inputs ~~prices~~that ~~for~~are ~~similar~~unobservable ~~assets~~(for ~~and~~example ~~liabilities~~cash inflow ~~active~~modelling ~~markets or~~ inputs ~~that~~based ~~are~~on ~~observable~~assumptions)

~~Level~~The 3Company —has ~~inputs~~no ~~that~~assets ~~are~~or ~~unobservable~~liabilities ~~(for~~valued ~~example~~at ~~cash~~fair ~~flow~~value ~~modelling~~on ~~inputs~~a ~~based~~recurring ~~on assumptions)~~basis.

~~The~~Cash ~~Company~~and ~~has~~Cash ~~no assets or liabilities valued at fair value on a recurring basis.~~Equivalents

~~Cash~~The ~~and~~Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. Cash ~~Equivalents~~is held on deposit with a federally regulated bank, where the first $100,000 of the deposit funds are fully insured.

~~The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. Cash is held on deposit with a federally regulated bank~~Property, ~~where~~Plant ~~the~~and ~~first $100,000 of the deposit funds are fully insured.~~Equipment

Property and equipment are stated at cost less accumulated depreciation. Cost represents the purchase price of the asset and other costs incurred to bring the asset into its existing use. Identifiable significant improvements are capitalized and expenditures for maintenance, ~~Plant~~repairs, and ~~Equipment~~betterments, including replacement of missing items are charged to expense.

~~Property~~Deprecation ~~and~~is ~~equipment~~computed ~~are~~based ~~stated~~on at cost, less ~~accumulated~~the ~~depreciation. Cost~~estimated ~~represents~~residual ~~the~~value, ~~purchase~~if ~~price~~any, ofusing the ~~asset~~straight-line ~~and~~method ~~other~~over ~~costs incurred to bring~~ the ~~asset~~estimated ~~into~~useful ~~its existing use~~life. ~~Identifiable~~ ~~significant~~The ~~improvements~~residual ~~are~~value ~~capitalized~~rate and ~~expenditures~~useful ~~for~~life ~~maintenance,~~of ~~repairs,~~property and ~~betterments,~~equipment ~~including~~is ~~replacement~~summarized ofas ~~missing items are charged to expense.~~follows:

Deprecation is computed based on cost, less the estimated residual value, if any, using the straight-line method over the estimated useful life. The residual value rate and useful life of property and equipment is summarized as follows:

Residual

value rate

Useful life

Property and Equipment

Computer Equipment

2 years

	Residual value rate			Useful life
Property and Equipment
Computer Equipment		0	%	2 years

F-7

Table of Contents

~~F-7~~Related ~~Table of Contents~~Parties

~~Related~~The ~~Parties~~Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

~~The~~Pursuant ~~Company~~to ~~follows~~Section ~~subtopic~~ 850-10-20 the related parties include (a) affiliates of the ~~FASB~~Company; ~~Accounting~~(b) ~~Standards~~entities ~~Codification~~for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the ~~identification~~equity method by the investing entity; (c) trusts for the benefit of ~~related~~employees, ~~parties~~such as pension and ~~disclosure~~profit-sharing trusts that are managed by or under the trusteeship of ~~related~~management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party ~~transactions~~controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

~~Pursuant~~The tofinancial ~~Section~~statements ~~850-10-20~~shall ~~the related parties~~ include ~~(a) affiliates~~disclosures of ~~the~~material ~~Company;~~related ~~(b) entities~~party ~~for~~transactions, ~~which~~other ~~investments~~than incompensation ~~their~~arrangements, ~~equity~~expense ~~securities~~allowances, ~~would~~and beother ~~required,~~similar ~~absent~~items in the ~~election~~ordinary course of ~~the~~business. ~~fair~~However, ~~value~~disclosure ~~option~~of ~~under~~transactions ~~the~~that ~~Fair~~are ~~Value~~eliminated ~~Option~~in ~~Subsection~~the preparation of ~~Section~~consolidated ~~825–10–15,~~or tocombined befinancial ~~accounted~~statements ~~for~~is bynot ~~the~~required ~~equity~~in ~~method~~those bystatements. ~~the~~The ~~investing~~disclosures ~~entity;~~shall include: (ca) ~~trusts~~ ~~for~~ the ~~benefit~~nature of ~~employees,~~the ~~such~~relationship(s) asinvolved; ~~pension~~(b) ~~and~~a ~~profit-sharing~~description ~~trusts~~of ~~that~~the ~~are~~transactions, ~~managed~~including bytransactions orto ~~under~~which ~~the~~no ~~trusteeship~~amounts ofor ~~management;~~nominal ~~(d)~~amounts ~~principal~~were ~~owners~~ascribed, offor ~~the~~each ~~Company; (e) management~~ of the ~~Company;~~periods ~~(f) other~~for ~~parties~~which ~~with~~income ~~which~~statements ~~the~~are ~~Company~~presented, ~~may~~and ~~deal~~such ifother ~~one~~information ~~party~~deemed ~~controls~~necessary orto ~~can~~an ~~significantly~~understanding ~~influence~~of the ~~management~~effects orof ~~operating~~the ~~policies~~transactions ofon the ~~other~~financial tostatements; an(c) ~~extent~~the ~~that~~dollar ~~one~~amounts of ~~the~~transactions ~~transacting~~for ~~parties~~each ~~might~~of bethe ~~prevented~~periods ~~from~~for ~~fully~~which ~~pursuing~~income ~~its~~statements ~~own~~are ~~separate~~presented ~~interests;~~ and ~~(g) other~~the ~~parties~~effects ~~that~~of ~~can~~any ~~significantly~~change ~~influence~~in the ~~management~~method ~~or operating policies~~ of establishing the ~~transacting~~terms ~~parties~~from or that ~~have~~used ~~an ownership interest~~ in ~~one of~~ the ~~transacting~~preceding ~~parties~~period; and ~~can~~(d) ~~significantly~~amounts ~~influence~~due ~~the~~from ~~other~~or to anrelated ~~extent~~parties ~~that~~as ~~one~~of orthe ~~more~~date of ~~the~~each ~~transacting~~balance ~~parties~~sheet ~~might~~presented beand, ~~prevented~~if ~~from~~not ~~fully~~otherwise ~~pursuing~~apparent, ~~its~~the ~~own~~terms ~~separate~~and ~~interests~~manner of settlement.

~~The~~Commitment ~~financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances,~~ and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.Contingencies

~~Commitment~~The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and ~~Contingencies~~such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

~~The~~If ~~Company~~the ~~follows~~assessment ~~subtopic~~of ~~450-20~~a ofcontingency ~~the~~indicates ~~FASB~~that ~~Accounting~~it ~~Standards~~is ~~Codification~~probable tothat ~~report~~a ~~accounting~~material ~~for~~loss ~~contingencies.~~has ~~Certain~~been ~~conditions~~incurred ~~may~~and ~~exist~~the asamount of the ~~date~~liability ~~the~~can ~~financial~~be ~~statements are issued~~estimated, ~~which~~then ~~may result in a loss to~~ the ~~Company~~estimated ~~but~~liability ~~which~~would ~~will only~~ be ~~resolved~~accrued ~~when~~in ~~one~~the orCompany’s ~~more~~financial ~~future events occur or fail to occur~~statements. ~~The~~ ~~Company~~If ~~assesses~~the ~~such contingent liabilities, and such~~ assessment ~~inherently~~indicates ~~involves~~that ana ~~exercise~~potential ofmaterial ~~judgment. In assessing~~ loss ~~contingencies~~contingency ~~related~~is tonot ~~legal~~probable ~~proceedings~~but ~~that~~is ~~are~~reasonably ~~pending~~possible, ~~against the Company~~ or ~~unasserted~~is ~~claims~~probable ~~that~~but ~~may~~cannot ~~result~~be ~~in such proceedings~~estimated, ~~the~~then ~~Company evaluates~~ the ~~perceived~~nature ~~merits~~ of ~~any~~the ~~legal~~contingent ~~proceedings~~liability, orand ~~unasserted~~an ~~claims~~estimate asof ~~well as~~ the ~~perceived~~range ~~merits~~ of ~~the~~possible ~~amount~~losses, ofif ~~relief~~determinable ~~sought~~and ormaterial, ~~expected~~would to be ~~sought therein~~disclosed.

IfLoss ~~the~~contingencies ~~assessment~~considered ofremote aare ~~contingency~~generally ~~indicates~~not ~~that~~disclosed itunless isthey ~~probable~~involve ~~that~~guarantees, ain ~~material~~which ~~loss~~case ~~has been incurred and~~ the ~~amount~~guarantees ofwould ~~the liability can~~ be ~~estimated,~~disclosed. ~~then~~Management ~~the~~does ~~estimated~~not ~~liability~~believe, ~~would~~based beupon ~~accrued~~information inavailable ~~the~~at ~~Company’s~~this ~~financial~~time, ~~statements. If~~that ~~the~~these ~~assessment~~matters ~~indicates~~will ~~that~~have a ~~potential~~ material ~~loss~~adverse ~~contingency~~effect ison ~~not~~the ~~probable~~Company’s ~~but~~financial isposition, ~~reasonably~~results ~~possible,~~of operations or iscash ~~probable~~flows. ~~but~~However, ~~cannot~~there beis ~~estimated,~~no ~~then~~assurance ~~the~~that ~~nature~~such ofmatters ~~the~~will ~~contingent~~not ~~liability,~~materially and anadversely ~~estimate~~affect of the ~~range~~Company’s ofbusiness, ~~possible~~financial ~~losses~~position, ifand ~~determinable~~results ~~and~~of ~~material,~~operations ~~would~~or becash ~~disclosed~~flows.

~~Loss~~F-8 ~~contingencies~~Table considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.Contents

~~F-8~~The ~~Table~~Company did not have any commitments or contingencies as of ~~Contents~~December 31, 2025.

~~The~~Revenue ~~Company did not have any commitments or contingencies as of June 30, 2025.~~ Recognition

~~Revenue~~The ~~Recognition~~Company adopted ASU 2014-09, Topic 606 on April 1, 2018, using the modified retrospective method. ASC 606 requires the use of a new five-step model to recognize revenue from customer contracts.

The five-step model requires that the Company ~~adopted~~(i) ~~ASU~~identify ~~201409~~the contract with the customer, ~~Topic~~(ii) ~~606~~identify onthe ~~April~~performance 1,obligations ~~2018~~in the contract, ~~using~~(iii) determine the ~~modified~~transaction ~~retrospective~~price, ~~method.~~including ~~ASC~~variable ~~606~~consideration ~~requires~~to the ~~use~~extent ofthat it is probable that a ~~new~~significant ~~five-step~~future ~~model~~reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue ~~from~~when ~~customer~~(or ~~contracts~~as) the Company satisfies the performance obligation. The company assesses these arrangements in accordance with Topic 606.

~~The~~License ~~five-step~~rights ~~model~~of ~~requires~~use that the Company (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance obligation. The company assesses these arrangements in accordance with Topic 606.subscription

~~License~~The ~~rights~~majority of the Company's revenue is expected to be generated from right of use ~~subscription~~access to gaming software for individual retail clients. The generic software product can be used by a wide range of retail customers.

The ~~majority~~performance ofobligation ~~the Company's revenue is expected to be generated from right of use access to gaming software~~ for ~~individual~~ retail clients~~. The~~ ~~generic~~is ~~software~~satisfied ~~product~~when ~~can~~the besubscription ~~used~~period byis aexpired. ~~wide~~Therefore, ~~range~~revenue ofis ~~retail~~recognized ~~customers~~over time.

~~The~~Software ~~performance obligation for retail clients is satisfied when the subscription period is expired. Therefore, revenue is recognized over time.~~ modification

~~Software~~The ~~modification~~Company may also provide software design and modifications for commercial clients based on special requests and contracts. The performance obligation for commercial clients is satisfied when the final product is delivered to a customer.

~~The~~When ~~Company~~the ~~may~~modifications ~~also~~are ~~provide~~ordered ~~software~~by ~~design~~a ~~and modifications for~~ commercial ~~clients~~client, ~~based~~such onproduct ~~special~~is ~~requests~~specified ~~and~~by ~~contracts~~customer. ~~The~~Should ~~performance~~a ~~obligation~~commercial ~~for~~customer ~~commercial~~withdraw ~~clients~~from isthe ~~satisfied~~contract ~~when~~of ~~the~~a ~~final~~modified product, issuch ~~delivered~~product toremains aas ~~customer~~the Company’s property.

~~When~~The ~~the~~product ~~modifications~~is ~~are~~not ~~ordered~~controlled by athe ~~commercial~~buyer ~~client,~~until ~~such~~it ~~product~~ is ~~specified~~fully bycompleted ~~customer. Should~~in a ~~commercial~~usable ~~customer~~stage, ~~withdraw~~where ~~from~~the buyer does not simultaneously receive and consume the ~~contract~~economic benefits of athe ~~modified~~product or services provided. Such a product could be potentially resold to another party in due course without limitations; however, ~~such~~the Company may need to incur some additional cost for the rework of the product ~~remains~~or assome revenue loss on the ~~Company’s~~resale ~~property~~of the asset to another customer.

The ~~product~~Company isrequires ~~not~~a ~~controlled~~100% byprepayment ~~the~~for ~~buyer~~commercial ~~until~~product itmodifications. isThe ~~fully~~prepayment ~~completed~~is inrecognized as a ~~usable~~contract ~~stage,~~liability ~~where~~under ~~the~~deferred ~~buyer~~revenue. ~~does~~A ~~not~~partially ~~simultaneously~~completed ~~receive~~project ~~and~~where ~~consume~~ the ~~economic~~Company ~~benefits~~is ofat ~~the~~fault ~~product~~requires ~~or services provided. Such~~ a ~~product~~full ~~could~~money berepayment ~~potentially resold~~ to ~~another party in due course without limitations; however,~~ the ~~Company~~customer. ~~may~~When ~~need~~partially tocompleted ~~incur~~project ~~some~~is ~~additional~~terminated ~~cost~~at ~~for~~ the ~~rework~~discretion of ~~the~~customer ~~product~~where orthe ~~some~~Company ~~revenue~~is ~~loss~~not onat ~~the~~fault, ~~resale~~no ofprepayment ~~the~~refund ~~asset~~is ~~to another customer~~issued.

~~The~~Revenue ~~Company~~for ~~requires~~software amodification ~~100%~~and ~~prepayment~~development for commercial ~~product~~clients ~~modifications. The prepayment~~ is recognized asat a ~~contract~~point ~~liability~~in ~~under~~time, ~~deferred~~coincides ~~revenue.~~with ~~A partially completed project where~~ the ~~Company~~delivery isof ~~at fault requires~~ a ~~full~~final ~~money~~product ~~repayment~~ to the customer. ~~When partially completed project is terminated at the discretion of customer where the Company is not at fault, no prepayment refund is issued.~~

~~Revenue~~F-9 ~~for~~Table ~~software modification and development for commercial clients is recognized at a point in time, coincides with the delivery~~ of ~~a final product to the customer.~~Contents

~~F-9~~The ~~Table~~contract ofspecified ~~Contents~~the distinct performance obligation promises to the customer as follows:

a. 90 hours of support free of charge is an additional service beyond the software development, design and modifications; b. The ~~contract~~customer ~~specified~~can choose to receive additional assistance beyond the initial 90 hours is distinct ~~performance~~from ~~obligation~~the ~~promises~~core software development, design and modifications at an hourly rate of $40; c. 2 days training with respect to the operation of the software; this training is a separate service that adds value to the customer asand ~~follows:~~can be considered a distinct promise.

a.During ~~90 hours of support free of charge is an additional service beyond~~ the ~~software~~three ~~development,~~months ~~design~~period ~~and~~ending ~~modifications; b. The customer can choose to receive additional assistance beyond~~ the ~~initial~~Company 90did ~~hours~~not ismake ~~distinct~~any ~~from the core software development, design and modifications at an hourly rate of $40; c~~sales. ~~2 days training with respect to the operation of the software; this training is a separate service that adds value to the customer and can be considered a distinct promise.~~

~~During~~Income ~~the~~Tax ~~nine months period ending the Company did not make any sales.~~Provision

~~Income~~The ~~Tax~~Company ~~Provision~~accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. 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. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.

The Company ~~accounts~~adopted ~~for~~section ~~income taxes under Section~~ 740-10-3025 of the FASB Accounting Standards Codification~~. Deferred~~ ~~income~~(“Section ~~tax~~740-10-25”). ~~assets~~Section ~~and~~740-10-25 ~~liabilities~~addresses ~~are determined based upon differences between~~ the ~~financial~~determination ~~reporting~~of ~~and~~whether tax ~~bases~~benefits ofclaimed ~~assets~~or ~~and~~expected ~~liabilities~~to ~~and~~be ~~are~~claimed ~~measured~~on ~~using~~a ~~the enacted~~ tax ~~rates~~return ~~and~~should ~~laws that will~~ be recorded in ~~effect when~~ the ~~differences~~financial ~~are~~statements. ~~expected~~Under toSection ~~reverse. Deferred~~740-10-25, ~~tax~~the ~~assets~~Company ~~are~~may ~~reduced~~recognize bythe atax ~~valuation~~benefit ~~allowance~~from toan ~~the~~uncertain ~~extent~~tax ~~management~~position ~~concludes~~only if it is more likely than not that the ~~assets~~tax position will ~~not~~ be ~~realized. Deferred~~sustained ~~tax~~on ~~assets~~examination ~~and~~by ~~liabilities~~the ~~are~~taxing ~~measured~~authorities, ~~using~~based ~~enacted~~on ~~tax~~the ~~rates~~technical ~~expected~~merits toof ~~apply~~the toposition. ~~taxable~~The ~~income~~tax benefits recognized in the ~~years~~financial instatements ~~which~~from ~~those~~such ~~temporary~~a ~~differences~~position ~~are~~should ~~expected~~be tomeasured bebased ~~recovered~~on orthe ~~settled. The~~largest ~~effect~~benefit onthat ~~deferred~~has ~~tax~~a ~~assets~~greater ~~and~~than ~~liabilities~~fifty percent (50%) likelihood of abeing ~~change~~realized inupon ~~tax~~ultimate ~~rates~~settlement. isSection ~~recognized~~740-10-25 inalso ~~the~~provides ~~statements~~guidance ofon ~~operations~~de-recognition, inclassification, ~~the~~interest ~~period~~and ~~that~~penalties ~~includes~~on ~~the~~income ~~enactment~~taxes, ~~date~~accounting in interim periods and requires increased disclosures.

The ~~Company~~estimated ~~adopted~~future ~~section~~tax ~~740-10-25~~effects of ~~the~~temporary ~~FASB~~differences ~~Accounting~~between ~~Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses~~ the ~~determination of whether~~ tax ~~benefits~~basis ~~claimed~~of orassets ~~expected~~and toliabilities beare ~~claimed~~reported ~~on a tax return should be recorded~~ in the ~~financial~~accompanying ~~statements. Under~~balance ~~Section 740-10-25~~sheets, ~~the~~as ~~Company~~well ~~may~~as ~~recognize the~~ tax ~~benefit~~credit ~~from~~carry-backs anand ~~uncertain~~carry-forwards. ~~tax~~The ~~position~~Company ~~only~~periodically ifreviews ~~it is more likely than not that~~ the ~~tax~~recoverability ~~position will be sustained on examination by the taxing authorities, based on the technical merits~~ of ~~the~~deferred ~~position. The~~ tax ~~benefits~~assets ~~recognized~~recorded ~~in the financial statements from such a position should be measured based~~ on ~~the~~its ~~largest~~balance ~~benefit~~sheets ~~that~~and ~~has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also~~ provides ~~guidance~~valuation onallowances ~~de-recognition,~~as ~~classification,~~management ~~interest~~deems ~~and penalties on income taxes, accounting in interim periods and requires increased disclosures~~necessary.

~~The~~Management ~~estimated~~makes ~~future~~judgments ~~tax~~as ~~effects~~to ofthe ~~temporary~~interpretation ~~differences~~of ~~between~~ the tax ~~basis~~laws ofthat ~~assets~~might be challenged upon an audit and ~~liabilities~~cause ~~are~~changes ~~reported~~to inprevious ~~the~~estimates ~~accompanying~~of ~~balance~~tax ~~sheets~~liability. In addition, asthe ~~well~~Company asoperates ~~tax~~within ~~credit~~multiple ~~carry-backs~~taxing jurisdictions and ~~carry-forwards~~is subject to audit in these jurisdictions. ~~The~~ ~~Company~~In ~~periodically~~management’s ~~reviews~~opinion, ~~the~~adequate ~~recoverability~~provisions offor ~~deferred~~income ~~tax~~taxes ~~assets~~have ~~recorded~~been onmade ~~its~~for ~~balance~~all ~~sheets~~years. ~~and~~If ~~provides~~actual ~~valuation~~taxable income by tax jurisdiction varies from estimates, additional allowances asor ~~management~~reversals ~~deems~~of reserves may be necessary.

~~Management~~F-10 ~~makes~~Table ~~judgments as to the interpretation~~ of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.Contents

~~F-10~~Uncertain ~~Table~~Tax ~~of Contents~~Positions

~~Uncertain~~The ~~Tax~~Company ~~Positions~~did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the period from September 30, 2025 through December 31, 2025

~~The~~Net ~~Company~~Income ~~did~~(Loss) ~~not~~per ~~take~~Common any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the period from September 30, 2024 through June 30, 2025Share

Net ~~Income~~income (~~Loss~~loss) per ~~Common~~common ~~Share~~share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants.

~~Net~~There ~~income~~were ~~(loss)~~no ~~per~~potentially ~~common~~dilutive ~~share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per~~ common ~~share is computed by dividing net income (loss) by the weighted average number of~~ shares ~~of common stock~~ outstanding ~~during~~for the ~~period. Diluted~~three ~~net~~months ~~income~~ended ~~(loss)~~December per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements31, ~~stock~~2025 ~~options~~ and ~~warrants~~2024.

~~There~~Cash ~~were~~Flows ~~no potentially dilutive common shares outstanding for the three and nine months ended June 30, 2025 and 2024.~~Reporting

~~Cash~~The ~~Flows~~Company ~~Reporting~~adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.

~~The~~Subsequent Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.Events

~~Subsequent~~The ~~Events~~Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

~~The~~Recent ~~Company follows the guidance in Section 855-10-50 of the FASB~~ Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.Pronouncements

~~Recent~~The ~~Accounting~~Company’s ~~Pronouncements~~management has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the FASB or other standards-setting bodies through the filing date of these financial statements and does not believe the future adoption of any such pronouncements will have a material effect on the Company’s financial position and results of operations.

~~The Company’s management has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the FASB or other standards~~F-~~setting~~11 ~~bodies~~Table ~~through the filing date~~ of ~~these financial statements and does not believe the future adoption of any such pronouncements will have a material effect on the Company’s financial position and results of operations.~~Contents

~~F-11~~Note ~~Table~~3 of– ~~Contents~~Going Concern

~~Note~~The ~~3 -~~financial ~~Going~~statements ~~Concern~~have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

~~The~~As reflected in the financial statements, ~~have~~the ~~been~~Company ~~prepared~~is ~~assuming~~in ~~that~~a ~~the~~startup ~~Company~~mode; ~~will~~it ~~continue~~had asan aaccumulated ~~going~~deficit ~~concern~~of $69,940 ~~which~~and ~~contemplates~~a ~~continuity~~working capital deficit of ~~operations~~$36,690 ~~realization~~at ofDecember ~~assets~~31, ~~and~~2025. ~~liquidation~~These offactors ~~liabilities~~raise insubstantial doubt about the ~~normal~~Company’s ~~course~~ability ofto ~~business~~continue as a going concern.

AsThe ~~reflected~~Company inis ~~the~~devoting ~~financial~~substantially ~~statements,~~all ~~the~~of ~~Company~~its iscurrent inefforts ato ~~startup~~establishing ~~mode;~~the itbusiness ~~had~~and anits ~~accumulated~~planned ~~deficit~~principal ~~from~~operations ~~inception~~have ~~(May~~not 3,commenced. ~~2021)~~The Company is attempting to ~~June~~commence ~~30,~~operations ~~2025~~and ofgenerate ~~$76~~sufficient revenue; however,~~986~~ ~~and~~the aCompany’s ~~working~~cash ~~capital~~position ~~deficit~~may ofnot ~~$43,736~~be atsufficient ~~June~~to ~~30,~~support ~~2025~~its daily operations. To ~~date,~~While the Company ~~only~~believes ~~generated~~in ~~$5,000~~the inviability ~~revenues~~of ~~with~~its ~~one~~strategy ~~customer. These~~to ~~factors~~commence operations and generate sufficient revenue and in its ability to raise ~~doubt~~additional ~~about~~funds, ~~the~~there ~~Company’s~~can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

The ~~Company~~financial isstatements ~~devoting~~do ~~substantially~~not ~~all~~include ofany ~~its~~adjustments ~~current~~related ~~efforts~~ to ~~establishing~~ the ~~business~~recoverability and ~~its~~classification ~~planned~~of ~~principal~~recorded ~~operations~~asset ~~have~~amounts ~~not~~or ~~commenced.~~the ~~The~~amounts ~~Company is attempting to commence operations~~ and ~~generate~~classification ~~sufficient~~of ~~revenue;~~liabilities ~~however,~~that ~~the~~might ~~Company’s cash position may not~~ be ~~sufficient~~necessary toshould ~~support its daily operations. While~~ the Company ~~believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can~~ be nounable ~~assurances~~ to ~~that effect. The ability of the Company to~~ continue as a going concern ~~is dependent upon its ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering~~.

~~The~~Note ~~financial~~4 ~~statements~~-Property, doPlant ~~not include any adjustments related to the recoverability~~ and ~~classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.~~Equipment

~~Note~~As 4of -December ~~Property~~31, ~~Plant~~2025 and ~~Equipment~~September 30, 2025 property and equipment were comprised of the following:

As of June 30, 2025 and September 30, 2024 property and equipment were comprised of the following:

	December 31, 2025			September 30, 2025
	(Unaudited)
Computer equipment	$	961		$	961
Less: accumulated depreciation		(961	)		(961	)
Total property and equipment, net	$	-		$	-

	June 30, 2025			September 30, 2024
	(Unaudited)
Computer equipment	$	961		$	961
Less: accumulated depreciation		(961	)		(961	)
Total property and equipment, net	$	-		$	-

There were no equipment additions or disposals during the reporting period. Cost of computer equipment was fully depreciated as of December 31, 2025.

~~There~~Note ~~were~~5– noStockholders’ ~~equipment additions or disposals during the reporting period. Cost of computer equipment was fully depreciated as of June 30, 2025.~~Equity

~~Note~~Shares ~~5 - Stockholders’ Equity~~Authorized

~~Shares~~Upon ~~Authorized~~formation the total number of shares of all classes of stock which the Company is authorized to issue is Seventy-Five Million (75,000,000) shares of which Seventy-Five Million (75,000,000) shares shall be Common Stock, par value $0.001 per share.

~~Upon formation the total number of shares of all classes of stock which the Company is authorized to issue is Seventy~~F-~~Five~~12 ~~Million~~Table ~~(75,000,000) shares~~ of ~~which Seventy-Five Million (75,000,000) shares shall be Common Stock, par value $0.001 per share.~~Contents

~~F-12~~Common ~~Table of Contents~~Stock

~~Common~~No ~~Stock~~new shares were issued for the three months ended December 31, 2025.

NoAs ~~new~~of ~~shares~~December ~~were~~31, ~~issued~~2025 ~~for~~and ~~the~~September ~~nine~~30, ~~months~~2024 ~~ended~~there ~~June~~were 307,825,000 ~~2025~~total shares issued and outstanding, respectively.

AsNote of6– ~~June~~Related ~~30,~~Party ~~2025 and September 30, 2024 there were 7,825,000 total shares issued and outstanding, respectively.~~Transactions

~~Note 6 -~~ Related ~~Party Transactions~~Parties

Related ~~Parties~~parties with whom the Company had transactions are:

Related ~~parties~~Parties ~~with~~Relationship ~~whom~~Anton ~~the~~Mikhalev ~~Company~~President ~~had~~Nikita ~~transactions~~Fenev ~~are:~~Shareholder

Related ~~Parties~~party ~~Relationship Anton Mikhalev President Nikita Fenev Shareholder~~loan

~~Related~~As of December 31, 2025 and September 30, 2025, the outstanding balance payable to related party ~~loan~~were $44,530 and $44,530 respectively. The advances are unsecured, non-interest bearing, and due on demand.

During the nine months ended June 30, 2025, Mr. Anton Mikhalev, the President and a director of the Company, had advanced the Company $10,701 for working capital, received $0 from the Company as repayments.

Related Parties	December 31, 2025 (Unaudited)		September 30, 2025
Anton Mikhalev	$	26,739	$	26,739
Nikita Fenev		17,791		17,791
Total	$	44,530	$	44,530

~~The~~Free ~~outstanding~~Office ~~balance payable to Anton Mikhalev was $26,739 as of June 30, 2025 and $16,038 as of September 30, 2024, respectively.~~Space

The ~~outstanding~~Company ~~balance~~has ~~payable~~been toprovided ~~Nikita~~office ~~Fenev~~space ~~was~~by ~~$17,791~~its asPresident ofat ~~June~~no ~~30,~~cost. ~~2025~~Management determined that such cost is nominal and ~~September~~did ~~30,~~not ~~2024,~~recognize ~~respectively~~the rent expense in its financial statement.

~~Total~~F-13 ~~amount~~Table ~~due to related parties was $44,530 as~~ of ~~June 30, 2025 and $33,829 as of September 30, 2024.~~Contents

~~The~~Note ~~loans~~7 ~~above~~– ~~are unsecured~~Concentrations, ~~non-interest~~Risk ~~bearing,~~ and ~~due on demand.~~Uncertainties

~~F-13 Table of Contents~~Geography:

~~Note~~The ~~7 -~~Company ~~Income~~maintains ~~Tax~~its ~~Provision~~head office in Canada and operating in Canada, thus representing a foreign business operation.

	For the Nine Months Period Ended
	June 30, 2025			June 30, 2024
	(Unaudited)			(Unaudited)
Net profit (loss) before income tax	$	(11,420	)	$	(12,112	)
Tax Expense (benefit) at the statutory tax rate		(2,398	)		(2,544	)
Tax effect of
Valuation allowance		2,398			2,544
Net operating loss tax assets deduction					-
Income tax benefit	$	-		$	-

Client Concentration:

~~Deferred~~Our ~~Tax~~target ~~Assets~~market is mostly retail customers. Occasionally, the Company may provide consulting or project services to other companies and organizations.

AtThe ~~June 30, 2025, the~~ Company ~~had~~has ~~net~~completed ~~operating~~one ~~loss~~project ~~(“NOL”) carry–forwards~~ for ~~Federal~~one ~~income~~customer ~~tax~~for ~~purposes of $76,986 that may be offset against future taxable income through 2040. No tax benefit has been recorded with respect to these net operating loss carry-forwards in~~ the ~~accompanying~~year ~~consolidated~~ended ~~financial~~September ~~statements as the management of the Company believes that the realization of the Company’s net deferred tax assets of approximately $16~~30,~~167~~ ~~was~~2025. ~~not~~We ~~considered~~do ~~more likely than~~ not ~~and~~have ~~accordingly,~~any ~~the~~other ~~potential~~pending ~~tax~~contracts ~~benefits~~with ofthis ~~the~~particular ~~net~~customer ~~loss~~or ~~carry-forwards~~any ~~are~~other ~~offset by the full valuation allowance~~customers.

~~Deferred~~Note ~~tax~~8 ~~assets~~– ~~consist~~Income ~~primarily~~Tax of the tax effect of NOL carry-forwards which was used to offset tax payable from prior year’s operations. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realization.Provision

Components of deferred tax assets are as follows:

	For the three Months Period Ended
	December 31, 2025			December 31, 2024
	(Unaudited)			(Unaudited)
Net profit (loss) before income tax	$	(4,061	)	$	(3,981	)
Tax Expense (benefit) at the statutory tax rate		(853	)		(836	)
Tax effect of
Valuation allowance		853			836
Net operating loss tax assets deduction					-
Income tax benefit	$	-		$	-

	June 30, 2025(Unaudited)			September 30,2024
Net Deferred Tax Asset Non-Current:
Net Operating Loss Carry-Forward	$	76,986			65,567
Effective tax rate		21	%		21.0	%
Expected Income Tax Benefit from NOL Carry-Forward		16,167			13,769
Less: Valuation Allowance		(16,167	)		(13,769	)
Deferred Tax Asset, Net of Valuation Allowance	$	-			-

Deferred Tax Assets

FAt December 31, 2025, the Company had net operating loss (“NOL”) carry–forwards for Federal income tax purposes of $69,940 that may be offset against future taxable income through 2040. No tax benefit has been recorded with respect to these net operating loss carry-forwards in the accompanying consolidated financial statements as the management of the Company believes that the realization of the Company’s net deferred tax assets of approximately $14,687 ~~Table~~was not considered more likely than not and accordingly, the potential tax benefits of ~~Contents~~the net loss carry-forwards are offset by the full valuation allowance.

~~Income~~Deferred ~~Tax~~tax ~~Provision~~assets inconsist primarily of the ~~Statement~~tax effect of ~~Operations~~NOL carry-forwards which was used to offset tax payable from prior year’s operations. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realization.

AComponents ~~reconciliation~~ of ~~the~~deferred ~~federal statutory income~~ tax ~~rate~~assets ~~and~~are ~~the effective income tax rate~~ as ~~a percentage of income before income taxes is as~~ follows:

	June 30, 2025(Unaudited)			September 30, 2024
	December 31,2025			September 30,2025
Federal statutory income tax rate		21.0	%		21.0	%
	(Unaudited)
Increase (reduction) in income tax provision resulting from:
Net Deferred Tax Asset Non-Current:
Net Operating Loss (NOL) carry-forward	(21.0		)%	(21.0)		%
Net Operating Loss Carry-Forward	$	69,940			65,879
Effective income tax rate		0.0	%		0.0	%
Effective tax rate		21	%		21.0	%
Expected Income Tax Benefit from NOL Carry-Forward		14,687			13,835
Less: Valuation Allowance		(14,687	)		(13,835	)
Deferred Tax Asset, Net of Valuation Allowance	$	-			-

~~Tax~~F-14 ~~Returns~~Table ~~Remaining~~of ~~subject to IRS Audits~~Contents

~~The~~Income ~~Company~~Tax ~~has~~Provision ~~filed~~in ~~its corporation income tax return for~~ the ~~reporting~~Statement ~~period ended September 30, 2024, which will remain subject to examination by the Internal Revenue Service under the statute~~ of ~~limitations for a period of three (3) years from the date it is filed.~~Operations

~~Note~~A ~~8 -~~reconciliation ~~Subsequent~~of ~~Events~~the federal statutory income tax rate and the effective income tax rate as a percentage of income before income taxes is as follows:

The Company evaluates subsequent events that have occurred after the balance sheet date but before the financial statements are issued. Subsequent to the date the financial statements were available to be issued. There was no subsequent event that would require disclosure to or adjustment to the financial statements.

	For the year ended
	December 31, 2025 (Unaudited)			September 30, 2025

Federal statutory income tax rate		21.0	%		21.0	%
Increase (reduction) in income tax provision resulting from:
Net Operating Loss (NOL) carry-forward		(21.0	)%		(21.0	)%
Effective income tax rate		0.0	%		0.0	%

~~F-15~~Tax ~~Table~~Returns ofRemaining ~~Contents~~subject to IRS Audits

~~Item~~The ~~2. Management’s~~Company ~~Discussion~~has ~~and~~filed ~~Analysis~~its corporation income tax return for the reporting period ended September 30, 2025, which will remain subject to examination by the Internal Revenue Service under the statute of ~~Financial~~limitations ~~Condition~~for ~~and~~a ~~Results~~period of ~~Operations~~three (3) years from the date it is filed.

~~You~~Note ~~should~~9 ~~read~~– ~~the~~Subsequent following discussion and analysis of our financial condition and results of operations together with our consolidated financial statements and the related notes and other financial information included elsewhere in this Prospectus. Some of the information contained in this discussion and analysis or set forth elsewhere in this Prospectus, including information with respect to our plans and strategy for our business and related financing, includes forward-looking statements that involve risks and uncertainties. You should review the “Risk Factors” section of this Prospectus for a discussion of important factors that could cause actual results to differ materially from the results described in or implied by the forward-looking statements contained in the following discussion and analysis.Events

~~Our~~The ~~cash~~Company ~~balance~~evaluates issubsequent ~~$893~~events asthat ofhave ~~June~~occurred ~~30,~~after ~~2025. We~~the ~~believe our cash~~ balance issheet ~~not~~date ~~sufficient~~but tobefore ~~fund~~the ~~our~~financial ~~limited~~statements ~~levels~~are ~~of operations for a prolonged period of time~~issued. We ~~have~~Subsequent ~~been utilizing funds loaned~~ to the ~~Company~~date bythe ~~our~~financial ~~President. She~~statements ~~has~~were noavailable ~~commitment, arrangement or legal obligation~~ to ~~advance~~be ~~or loan additional funds to the company~~issued. In ~~order~~There towas ~~implement~~no ~~our~~subsequent ~~plan~~event ofthat ~~operations~~would ~~for the next twelve-month period, we~~ require adisclosure ~~minimum~~to ofor ~~$25,000~~adjustment ~~(approximately~~to ~~$15,500~~the offinancial ~~which are legal and registration fees for a public company) of funding from this offering~~statements. ~~Being a new startup company, we have very limited operating history. After twelve months period we may need additional financing, for which we currently don’t have any arrangements.~~

AsF-15 ofTable ~~June 30, 2025, the total number~~ of ~~issued and outstanding shares was 7,825,000 and the Corporation’s stockholders’ deficit was $(43,736).~~Contents

~~Our~~Item ~~independent~~2. ~~registered~~Management’s ~~public~~Discussion ~~accountant~~and ~~has~~Analysis ~~issued~~of ~~a going concern opinion for September 30, 2024~~ Financial ~~Statements. This~~Condition means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills. We have generated no revenue since inception and noResults ~~significant~~of ~~revenue is anticipated until we complete our initial business development~~Operations. ~~There is no assurance we will ever reach that stage.~~

ToYou ~~meet~~should read the following discussion and analysis of our ~~need~~financial ~~for~~condition ~~cash~~and weresults ~~are~~of ~~attempting~~operations totogether ~~raise~~with ~~money~~our ~~from~~consolidated financial statements and the related notes and other financial information included elsewhere in this ~~offering~~Prospectus. We ~~believe~~Some ~~that~~of wethe ~~will~~information becontained ~~able~~in tothis ~~raise~~discussion ~~enough~~and ~~money~~analysis ~~through~~or set forth elsewhere in this ~~offering~~Prospectus, toincluding ~~expand~~information with respect to our ~~proposed~~plans ~~operations,~~and ~~however~~strategy ~~there~~for isour nobusiness ~~guarantee~~and ~~that~~related wefinancing, ~~will~~includes ~~stay~~forward-looking instatements ~~business~~that ~~after~~involve ~~doing~~risks soand uncertainties. At You should review the ~~present~~“Risk ~~time,~~Factors” wesection ~~have~~of ~~not~~this ~~made~~Prospectus ~~any~~for ~~arrangements~~a discussion of important factors that could cause actual results to ~~raise~~differ ~~additional~~materially ~~cash,~~from ~~other~~the ~~than~~results ~~through~~described ~~this~~in ~~offering~~or implied by the forward-looking statements contained in the following discussion and analysis.

WeOur ~~are~~cash anbalance ~~“emerging~~is ~~growth~~$10,588 ~~company”~~ as ~~defined~~of inDecember ~~the JOBS Act~~31, ~~and~~2025. weWe ~~may~~believe ~~take~~our ~~advantage~~cash ofbalance ~~certain~~is ~~exemptions~~not ~~from~~sufficient ~~various~~to ~~reporting~~fund ~~requirements~~our ~~that~~limited ~~are~~levels ~~applicable~~of tooperations ~~other~~for ~~public~~a ~~companies~~prolonged ~~that~~period ~~are~~of ~~not~~time. ~~“emerging~~We ~~growth~~have ~~companies”~~been ~~including,~~utilizing ~~but~~funds ~~not~~loaned ~~limited~~ to: ~~not required to comply with~~ the ~~auditor~~Company ~~attestation~~by ~~requirements~~our ofPresident. ~~Section~~She ~~404~~has ofno ~~the~~commitment, ~~Sarbanes-Oxley~~arrangement ~~Act;~~or ~~reduced~~legal ~~disclosure~~obligation ~~obligations~~to ~~regarding~~advance ~~executive~~or ~~compensation~~loan inadditional ~~our~~funds ~~periodic~~to ~~reports~~the ~~and~~company. ~~proxy~~In ~~statements;~~order ~~exemptions~~to ~~from~~implement ~~the~~our ~~requirements~~plan of ~~holding~~operations anfor ~~annual~~the ~~non~~next twelve-~~binding~~month ~~advisory~~period, ~~vote~~we onrequire ~~executive~~a ~~compensation~~minimum ~~and nonbinding stockholder approval~~ of ~~any~~$25,000 ~~golden~~(approximately ~~parachute payments not previously approved. In addition~~$15,500 ~~Section 107~~ of ~~the~~which ~~JOBS~~are ~~Act~~legal ~~also~~and ~~provides~~registration ~~that~~fees anfor ~~“emerging~~a ~~growth~~public company”) ~~can take advantage~~ of ~~the~~funding ~~extended~~from ~~transition~~this ~~period~~offering. ~~provided~~Being ~~in Section 7(~~a~~)(2)(B)~~ ofnew ~~the~~startup ~~Securities~~company, ~~Act~~we ~~for~~have ~~complying~~very ~~with~~limited ~~new~~operating ~~or revised accounting standards~~history. InAfter ~~other~~twelve ~~words,~~months anperiod ~~“emerging~~we ~~growth~~may ~~company”~~need ~~can~~additional ~~delay~~financing, ~~the~~for ~~adoption~~which ofwe ~~certain~~currently ~~accounting~~don’t ~~standards~~have ~~until~~any ~~those standards would otherwise apply to private companies~~arrangements.

WeAs ~~have~~of ~~elected~~December ~~under~~31, ~~this~~2025, ~~section of~~ the ~~JOBS~~total ~~Act~~number toof ~~maintain~~issued ~~our~~and ~~status~~outstanding asshares anwas ~~emerging~~7,825,000 ~~growth company~~ and ~~take advantage of~~ the ~~JOBS~~Corporation’s ~~Act~~stockholders’ ~~provisions~~deficit ~~relating~~was ~~to complying with new or revised accounting standards under Section 102~~$(b36,690)~~(1) of the JOBS Act~~.

~~Results~~Our ofindependent ~~Operations~~registered ~~for~~public ~~the~~accountant ~~Three~~has ~~and~~issued ~~Nine~~a ~~Months~~going ~~ended~~concern ~~June~~opinion for September 30, 2025 Financial Statements. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills. We have generated no revenue since inception and ~~2024~~no significant revenue is anticipated until we complete our initial business development. There is no assurance we will ever reach that stage.

InTo ~~the~~meet ~~three months ended June 30, 2025~~ our ~~total~~need ~~operating~~for ~~expenses~~cash ofwe ~~$4,064~~are ~~were~~attempting ~~comprised~~to ofraise ~~professional~~money ~~fees~~from ofthis ~~$3,297~~offering. ~~and~~We ~~general~~believe ~~and~~that ~~administrative~~we ~~expenses~~will ofbe ~~$767. We~~able ~~did~~to ~~not~~raise ~~generate~~enough ~~any~~money ~~operational~~through ~~revenue~~this ~~during~~offering ~~the~~to ~~three~~expand ~~months~~our ~~ended~~proposed ~~June 30~~operations, ~~2025. This~~however there is asno ~~compared~~guarantee ~~with~~that ~~total~~we ~~operating~~will ~~expenses~~stay ofin ~~$4,157~~business ~~during~~after ~~the~~doing ~~quarter~~so. ~~ended~~At ~~June~~the 30present time, ~~2024;~~we ~~expenses~~have ~~consisted~~not ofmade ~~$3,396~~any ofarrangements ~~professional~~to ~~fees~~raise ~~and~~additional ~~general~~cash, ~~and~~other ~~administrative~~than ~~expenses~~through ofthis ~~$761~~offering.

InWe ~~the~~are ~~nine~~an ~~months~~“emerging ~~ended~~growth ~~June~~company” 30as defined in the JOBS Act, ~~2025~~and ~~our~~we ~~total~~may ~~operating~~take ~~expenses~~advantage of ~~$11~~certain exemptions from various reporting requirements that are applicable to other public companies that are not “emerging growth companies” including,~~420~~ ~~were~~but ~~comprised~~not limited to: not required to comply with the auditor attestation requirements of ~~professional~~Section ~~fees~~404 of ~~$10,491~~the Sarbanes-Oxley Act; reduced disclosure obligations regarding executive compensation in our periodic reports and ~~general~~proxy statements; exemptions from the requirements of holding an annual non-binding advisory vote on executive compensation and ~~administrative~~nonbinding ~~expenses~~stockholder approval of ~~$929. We~~any ~~did~~golden parachute payments not ~~generate~~previously ~~any~~approved. ~~operational~~In ~~revenue~~addition, ~~during~~Section ~~the~~107 ~~nine~~of ~~months~~the ~~ended~~JOBS ~~June~~Act ~~30,~~also ~~2025. This~~provides isthat asan ~~compared~~“emerging ~~with~~growth ~~total~~company” ~~operating~~can ~~expenses~~take advantage of ~~$12,112~~the ~~during~~extended transition period provided in Section 7(a)(2)(B) of the ~~nine~~Securities ~~months~~Act ~~ended~~for ~~June~~complying ~~30,~~with ~~2024;~~new ~~expenses~~or ~~consisted~~revised ofaccounting ~~$10~~standards. In other words,~~640~~ ofan ~~professional~~“emerging ~~fees~~growth ~~and~~company” ~~general~~can ~~and~~delay ~~administrative~~the ~~expenses~~adoption of ~~$1,472~~certain accounting standards until those standards would otherwise apply to private companies.

We have ~~prepared~~elected under this section of the JOBS Act to maintain our status as an ~~internal~~emerging ~~business~~growth ~~plan~~company and take advantage of the JOBS Act provisions relating to complying with new or revised accounting standards under Section 102(b)(1) of the JOBS Act.

4Results ~~Table~~ of ~~Contents~~Operations for the Three Months ended December 31, 2025and 2024

~~Activities~~In tothe ~~Date~~three months ended December 31, 2025 our total operating expenses of $4,061 were comprised of professional fees of $4,046 and general and administrative expenses of $15. We did not generate any operational revenue during the three months ended December 31, 2025. This is as compared with total operating expenses of $3,981 during the quarter ended December 31, 2024; expenses consisted of $3,897 of professional fees and general and administrative expenses of $84.

AWe ~~substantial~~have ~~portion~~prepared ofan ~~our~~internal ~~activities to-date has been focused on developing a sound~~ business plan. ~~We have also established the company’s office. Office was provided to us by our investor free of charge.~~

In4 ~~April~~Table ~~2025, the company initiated the design and development~~ of ~~two new games: "The Adventure of Giggly Numbers" and "Invisible Crypto-Coin".~~Contents

~~"The~~Activities ~~Adventure of Giggly Numbers" is targeted toward younger children, introducing them~~ to ~~simple numbers along with basic addition and subtraction in a fun, engaging, and colorful environment.~~Date

~~"Invisible~~The ~~Crypto~~Company is an early-~~Coin"~~stage ~~aims~~software todevelopment ~~provide~~company afocused ~~basic~~on ~~introduction~~creating toeducational ~~the~~and ~~concept~~gaming ofapplications. ~~cryptocurrency~~The inCompany andesigns ~~accessible~~and develops gaming software for children, which is packaged and ~~simplified~~delivered ~~manner~~as web-based applications. Since inception, we have developed and sold two games in packaged web-based format, generating total revenue of $24,985.

WeThe ~~have~~company ~~generated~~has $5developed and sold two educational games “Catch the Wind” and “The Adventure of Giggly Numbers”,~~000~~ inthey ~~software~~are ~~design~~gaming ~~product~~platforms ~~sold~~designed to ~~one~~make ~~client~~learning mathematics more interactive and engaging for users.

~~Continue~~We toare ~~work~~also oncreating ~~Company~~a ~~website~~second ~~and~~title, ~~presentation~~“Invisible ~~materials~~Crypto-Coin”, ~~for~~which ~~prospective~~remains ~~clients~~under active development.

~~Since~~The ~~inception,~~Company wehas ~~have~~established ~~issued~~its 5office and commenced operations,~~000,000~~ ~~shares~~providing ofservices ~~common~~to ~~stock~~two customers to date. A substantial portion of our ~~President~~activities ~~and~~to andate ~~additional~~has 2been devoted to becoming a reporting public company,~~825,000~~ ~~shares~~enabling ofus ~~common~~to ~~stock~~access the capital markets to ~~other~~raise ~~independent~~additional ~~investors~~funds and expand our business.

The Company has developed a Plan of Operations outlining our strategy to enhance product development, increase market awareness, and support future growth initiatives. Our primary objective over the next twelve months is to secure additional financing to further develop our game portfolio, expand marketing efforts, and strengthen our operational infrastructure.

WePlan ~~anticipate that our legal and accounting fees will increase to $15,500 over the next 12 months as a result~~ of ~~becoming a reporting company with the SEC.~~ Operations

~~Off~~We ~~Balance~~expect ~~Sheet~~that ~~Arrangements~~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 ~~off-balance~~lines ~~sheet~~of credit or other bank financing arrangements. ~~that~~Generally, we have orfinanced ~~are~~operations ~~reasonably~~to ~~likely~~date tothrough ~~have~~the aproceeds ~~current~~of orthe ~~future~~private ~~effect~~placement onof equity and debt instruments. In connection with our ~~financial~~business ~~condition~~plan, ~~changes~~management anticipates additional increases in ~~financial~~operating ~~condition~~expenses and capital expenditures relating to: (i) acquisition of software; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or ~~expenses~~convertible debt securities will result in dilution to our current shareholders. Further, ~~results~~such ofsecurities ~~operations~~might have rights, ~~liquidity~~preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, ~~capital~~or ~~expenditures~~at all. If adequate funds are not available or ~~capital~~are ~~resources~~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.

~~Liquidity~~Off ~~and~~Balance ~~Capital~~Sheet ~~Resources~~Arrangements

AsWe ofhave ~~June~~no ~~30,~~off-balance ~~2025,~~sheet ~~the~~arrangements ~~Company~~that ~~had~~have ~~$893~~or ofare ~~current~~reasonably ~~assets~~likely ~~and~~to ~~$44,629~~have ofa current ~~liabilities. The~~or ~~working~~future ~~capital~~effect ~~deficit~~on ofour ~~($43~~financial condition,~~736)~~ ischanges ~~insufficient~~in ~~for~~financial ~~the~~condition, ~~Company~~revenues toor ~~remain~~expenses, ~~operational~~results ~~long-term~~of operations, liquidity, capital expenditures or capital resources.

~~During~~Material nine months ended June 30, 2025, the net decrease in cash was ($8,718). The Company used ($19,420) in operating cash resources (net operating loss and reduction in accrued liabilities), and generated $10,702 from financing activities (advances by director).Commitments

~~During~~As ~~nine~~of ~~months ended June 30, 2024,~~ the ~~net~~date ~~decrease~~of inthis ~~cash was ($6~~Report,~~333). The~~ ~~Company~~we ~~used~~do ~~($17,371)~~not inhave ~~operating~~any ~~cash~~material ~~resources (reduction in unearned revenue and accounts payable), and generated $11,038 from financing activities (primarily advances by director)~~commitments.

~~Our~~5 ~~negative~~Table cash flow per month is: $4,064/3=$1,355 (estimated based on the current period expenses). Based on this estimate and on current cash on hand we can sustain operations for ~0.06 years ($893/$1,355). This will change as we are moving to the more active phase of ~~our development.~~Contents

~~Since~~Liquidity ~~inception, we have issued 5,000,000 shares of common stocks to our President~~ and ~~Director,~~Capital at a price of $0.001 per share, for aggregate value of $5,000. Additionally, we have issued 2,825,000 shares of common stock to other investors for an aggregated value of $28,250. Our Director provided $26,736 in operating loan to the company.Resources

5As ~~Table~~of December 31, 2025, the Company had $10,588 of ~~Contents~~current assets and $47,278 of total liabilities. The working capital deficit of ($36,690) is insufficient for the Company to remain operational long-term.

WeDuring ~~are~~three ~~attempting~~months toended ~~raise~~December funds to proceed with our plan of operation. Our current cash on hand will be used to pay the fees and expenses of this offering. We will have to utilize funds advanced by our President and Director. However31, ~~she has no formal commitment~~2025, ~~arrangement or legal obligation to loan funds to~~ the ~~company. To~~net ~~proceed~~decrease ~~with~~in ~~our~~cash ~~operations~~was ~~for 12 months, we need a minimum of~~ ($259,~~000~~412). We ~~cannot~~The ~~guarantee~~Company ~~that~~used ~~we will be able to sell all the shares required to satisfy our 12 months financial requirement. If we are successful~~($9,412) ~~all funds raised will be applied to the items set forth~~ in ~~the~~operating ~~Use~~cash ofresources ~~Proceeds~~(net ~~section~~operating ofloss this Prospectus. In the long term we may need additional financing. We do not currently have any arrangements for obtaining such additional financing. Obtaining additional funding will be subject to a number of factors$4,061and ~~including~~reduction ~~general~~in ~~market~~accrued ~~conditions,~~liabilities ~~investor acceptance of our business plan and initial results from our business operations. These factors may impact the timing~~$5, ~~amount, terms or conditions of additional financing available~~351). ~~There is no assurance that any additional financing will be available or if available, on terms that will be acceptable to us.~~

~~Going~~During ~~Concern~~three ~~Consideration~~months ended December 31, 2024, the net decrease in cash was ($8,981). The Company used ($8,981) in operating cash resources (reduction in accounts payable $5,000 and net operating loss $3,981).

Our ~~auditors~~negative ~~have~~cash ~~issued~~flow aper ~~“going~~month ~~concern”~~is: ~~opinion~~$4,061/3=$1,354 ~~meaning~~(estimated ~~that~~based ~~there is substantial doubt for the company to continue as an~~ on~~-going~~ ~~business for~~ the ~~next~~current ~~twelve~~period ~~months unless we obtain additional capital~~expenses). No ~~substantial~~Based ~~revenues~~on ~~are anticipated until we have completed the financing from~~ this ~~offering~~estimate and ~~implemented~~on ~~our~~current ~~plan of operations. Our only source for~~ cash aton ~~this~~hand ~~time~~we iscan ~~investments~~sustain byoperations ~~others~~for in~0.7 ~~this~~years ~~offering~~($10,588/$1,354). We ~~must~~This ~~raise~~will ~~cash~~change toas ~~implement~~we ~~our~~are ~~strategy~~moving ~~and stay in business. The company anticipates~~ to ~~incur~~the ~~approximately~~more ~~$15,500~~active inphase ~~legal~~of ~~and~~our ~~registration cost over the next 12 months~~development.

~~Limited~~Since ~~operating~~inception, ~~history~~we have issued 5,000,000 shares of common stocks to our President and ~~need~~Director, at a price of $0.001 per share, for ~~additional~~aggregate ~~capital~~value of $5,000. Additionally, we have issued 2,825,000 shares of common stock to other investors for an aggregated value of $28,250. Our director provided $44,530 in operating loan to the company.

We ~~have~~are noattempting ~~historical~~to ~~financial~~raise ~~information~~funds ~~upon~~to ~~which~~proceed with our plan of operation. Our current cash on hand will be used to ~~base~~pay anthe ~~evaluation~~fees and expenses of ~~our~~this ~~performance~~offering. We ~~are~~will inhave ~~start-up~~to ~~stages~~utilize offunds ~~operation~~advanced by our President and ~~had~~Director. ~~limited~~However, ~~revenue~~she ~~generated~~has asno offormal commitment, arrangement or legal obligation to loan funds to the ~~date~~company. ofTo ~~this~~proceed ~~Prospectus~~with our operations for 12 months, we need a minimum of $25,000. We cannot guarantee that we will be ~~successful~~able into sell all the shares required to satisfy our ~~business~~12 ~~operations~~months financial requirement. ~~Our~~ ~~business~~If iswe ~~subject~~are successful, all funds raised will be applied to ~~risks~~the ~~inherent~~items set forth in the ~~establishment~~Use of Proceeds section of this Prospectus. In the long term we may need additional financing. We do not currently have any arrangements for obtaining such additional financing. Obtaining additional funding will be subject to a ~~new~~number ~~business~~of ~~enterprise~~factors, including ~~limited~~general ~~capital~~market ~~resources~~conditions, investor acceptance of our business plan and ~~possible~~initial ~~cost~~results ~~overruns~~from ~~due~~our tobusiness ~~price~~operations. ~~and~~These ~~cost~~factors ~~increases~~may inimpact ~~services~~the ~~and~~timing, ~~products~~amount, terms or conditions of additional financing available. There is no assurance that any additional financing will be available or if available, on terms that will be acceptable to us.

~~Item~~Going 3.Concern ~~Quantitative and Qualitative Disclosures about Market Risk.~~Consideration

Our auditors have issued a “going concern” opinion, meaning that there is substantial doubt for the company to continue as an on-going business for the next twelve months unless we obtain additional capital. No ~~report~~substantial ~~required~~revenues are anticipated until we have completed the financing from this offering and implemented our plan of operations. Our only source for cash at this time is investments by others in this offering. We must raise cash to implement our strategy and stay in business. The company anticipates to incur approximately $15,500 in legal and registration cost over the next 12 months.

~~Item~~Limited 4.operating ~~Controls~~history and ~~Procedures.~~need for additional capital

~~Our~~We ~~management~~have isno ~~responsible~~historical ~~for~~financial ~~establishing~~information ~~and~~upon ~~maintaining~~which ato ~~system~~base ofan ~~disclosure~~evaluation ~~controls~~of ~~and~~our ~~procedures~~performance. ~~(as~~We ~~defined~~are in ~~Rule 13a~~start-~~15(e)~~up ~~and~~stages ~~15d-15(e)~~of ~~under~~operation ~~the~~and ~~Exchange~~had ~~Act)~~limited ~~that~~revenue isgenerated ~~designed~~as toof ~~ensure~~the ~~that~~date ~~information~~of ~~required~~this toProspectus. beWe ~~disclosed~~cannot byguarantee ~~us in the reports that~~ we ~~file~~will orbe ~~submit~~successful ~~under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified~~ in ~~the~~our ~~Commission’s~~business ~~rules and forms~~operations. ~~Disclosure~~ ~~controls~~Our ~~and~~business ~~procedures~~is ~~include,~~subject ~~without limitation, controls and procedures designed~~ to ~~ensure~~risks ~~that~~inherent ~~information required to be disclosed by an issuer~~ in the ~~reports~~establishment ~~that~~of ita ~~files~~new orbusiness ~~submits under the Exchange Act is accumulated and communicated to the issuer’s management~~enterprise, including ~~its~~limited ~~principal~~capital ~~executive~~resources ~~officer or officers~~ and ~~principal~~possible ~~financial~~cost ~~officer~~overruns ordue ~~officers,~~to orprice ~~persons~~and ~~performing~~cost ~~similar~~increases ~~functions,~~in asservices ~~appropriate~~and ~~to allow timely decisions regarding required disclosure~~products.

An6 ~~evaluation~~Table ~~has been 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 June 30, 2025. Based on that evaluation, our management concluded that our disclosure controls and procedures were 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 three months ended June 30, 2025 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.Contents

6Item ~~Table~~3. ofQuantitative ~~Contents~~and Qualitative Disclosures about Market Risk.

~~PART~~No IIreport ~~– OTHER INFORMATION~~required.

Item 14. ~~Legal~~Controls ~~Proceeding~~and Procedures.

~~Management~~Our management is ~~not~~responsible ~~aware~~for establishing and maintaining a system of ~~any~~disclosure ~~legal~~controls ~~proceedings~~and ~~contemplated~~procedures by(as ~~any~~defined ~~governmental~~in ~~authority~~Rule or13a-15(e) ~~any~~and ~~other~~15d-15(e) ~~party~~under ~~involving~~the Exchange Act) that is designed to ensure that information required to be disclosed by us orin ~~our~~the ~~properties.~~reports Asthat ofwe file or submit under the ~~date~~Exchange ofAct ~~this~~is ~~Quarterly~~recorded, ~~Report~~processed, nosummarized ~~director~~and reported, ~~officer~~within orthe ~~affiliate~~time isperiods ~~(i)~~specified ain ~~party~~the ~~adverse~~Commission’s torules usand informs. ~~any~~Disclosure ~~legal~~controls ~~proceeding~~and procedures include, orwithout ~~(ii)~~limitation, ~~has~~controls anand ~~adverse~~procedures ~~interest~~designed to usensure that information required to be disclosed by an issuer in ~~any~~the ~~legal~~reports ~~proceedings.~~that ~~Management~~it files or submits under the Exchange Act is ~~not~~accumulated ~~aware~~and ofcommunicated ~~any~~to ~~other~~the ~~legal~~issuer’s ~~proceedings~~management, ~~pending~~including its principal executive officer or ~~that~~officers ~~have~~and ~~been~~principal ~~threatened~~financial ~~against~~officer usor officers, or ~~our~~persons ~~properties~~performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

~~Item~~An 2.evaluation ~~Unregistered~~has ~~Sales~~been conducted under the supervision and with the participation of ~~Equity~~our ~~Securities~~management of the effectiveness of the design and ~~Use~~operation of ~~Proceeds~~our disclosure controls and procedures as of December 31, 2025. Based on that evaluation, our management concluded that our disclosure controls and procedures were 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 three months ended December 31, 2025 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

No7 ~~report~~Table ~~required.~~of Contents

~~Item~~PART 3.II ~~Default~~– ~~Upon~~OTHER ~~Senior Securities~~INFORMATION

NoItem ~~report required~~1. Legal Proceeding

~~Item~~Management 4is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. ~~Mine~~As ~~Safety~~of ~~Disclosures~~the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

NoItem ~~report required~~2. Unregistered Sales of Equity Securities and Use of Proceeds

~~Item~~No 5.report ~~Other Information~~required.

NoItem ~~report required~~3. Default Upon Senior Securities

7No ~~Table~~report ~~of Contents~~required.

Item 64. ~~Exhibits~~Mine Safety Disclosures

ExhibitNumber		Description of Exhibit
31.1		Certification of Chief Executive Officer pursuant to section 302 of the Sarbanes-Oxley act of 2002
31.2		Certification of Chief Financial Officer Pursuant To 18 U.S.C. Section 1350 as Adopted Pursuant To Section 302 of the Sarbanes-Oxley Act Of 2002
32.1		Certification of Chief Executive Officer and Chief Financial Officer Pursuant Section 906 of the Sarbanes-Oxley Act
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).

No report required.

8Item ~~Table~~5. ofOther ~~Contents~~Information

~~SIGNATURES~~No report required.

~~Pursuant~~8 toTable ~~the requirements~~ of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City of Whitby Ontario Canada on August 8, 2025Contents

~~TANICO~~Item ~~INC~~6. ~~By: /s/ Anton Mikhalev Name: Anton Mikhalev Title: President, Secretary and Director (Principal Executive, Financial and Accounting Officer)~~Exhibits

In accordance with the requirements of the Securities Act of 1933, this registration statement was signed by the following persons in the capacities and on the dates stated.

Exhibit Number		Description of Exhibit

31.1		Certification of Chief Executive Officer pursuant to section 302 of the Sarbanes-Oxley act of 2002

31.2		Certification of Chief Financial Officer Pursuant To 18 U.S.C. Section 1350 as Adopted Pursuant To Section 302 of the Sarbanes-Oxley Act Of 2002

32.1		Certification of Chief Executive Officer and Chief Financial Officer Pursuant Section 906 of the Sarbanes-Oxley Act

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).

Signature	Title	Date
/s/ Anton Mikhalev
Anton Mikhalev	President, Secretary and Director(Principal Executive, Financial and Accounting Officer)	August 8, 2025

Table of Contents

9SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City of Whitby Ontario Canada on February 10, 2026

	TANICO INC.

	By:	/s/ Anton Mikhalev
	Name:	Anton Mikhalev
	Title:	President, Secretary and Director
		(Principal Executive, Financial and Accounting Officer)

In accordance with the requirements of the Securities Act of 1933, this registration statement was signed by the following persons in the capacities and on the dates stated.

Signature	Title	Date

/s/ Anton Mikhalev
Anton Mikhalev	President, Secretary and Director (Principal Executive, Financial and Accounting Officer)	February 10, 2026

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