v3.26.1

Consolidated Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current assets:
Cash and cash equivalents	$ 8,121,445	$ 134,657
Prepaids and other current assets	312,700	3,468
Total current assets	8,434,145	138,125
Total assets	8,434,145	138,125
Current liabilities:
Accounts payable	55,687	3,291
Accrued expense and other liabilities	280,771
Shareholder note		3,140
Total current liabilities	336,458	6,431
SAFE notes		150,000
Total liabilities	336,458	156,431
Commitments and contingencies (Note 7)
Stockholders’ equity (deficit):
Preferred stock, $0.0001 par value; 10,000,000 shares authorized; 0 shares issued and outstanding at December 31, 2025 and 2024
Common stock, $0.0001 par value; 300,000,000 shares authorized; 18,770,686 and 4,500,000 shares issued and outstanding at December 31, 2025 and December 31, 2024, respectively	1,877	450
Additional paid-in capital	11,277,372	(390)
Accumulated deficit	(3,181,562)	(18,366)
Total stockholders’ equity (deficit)	8,097,687	(18,306)
Total liabilities and stockholders’ equity (deficit)	$ 8,434,145	$ 138,125

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of accumulated undistributed earnings (deficit).

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Palomino Laboratories Inc. 10-K