UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☒

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

For the quarterly period ended ~~January~~July 31, 2023

☐

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

For the transition period from __________________ to _________________

Commission file number: None

ALEXANDER TECH CORP.

(Exact name of registrant as specified in its charter)

Delaware	80-0914174
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

6161 Fleetwood Court, San Jose, CA	95210
(Address of principal executive offices)	(Zip Code)

(519) 619-4370
(Registrant’s telephone number, including area code)

N/A
(Former name, former address and former fiscal year, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered

None	N/A	N/A

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☑ No ☐

Indicate by a checkmark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Date File required to be submitted and posted 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 filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

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

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

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☑ No ☐

As of ~~January~~November 3129, 2023, the registrant had 268,725 outstanding shares of common stock.

FORM 10-Q

TABLE OF CONTENTS

PART I – FINANCIAL INFORMATION

The Company did not obtain a review of the interim financial statements included in this report by an independent accountant using professional review standards and procedures, although such a review is required by the Rules of the Securities and Exchange Commission.

Index

Balance Sheets as of January 31, 2023, and April 30, 2022	F–1
Balance Sheets as of July 31, 2023, and April 30, 2023	F–1
Statements of Operations for the Three and Nine Months ended January 31, 2023, and 2022	F–2
Statements of Operations for the Three Months ended July 31, 2023 and 2022	F–2
Statements of Shareholders’ Deficit for the Three and Nine Months ended January 31, 2023, and 2022	F–3
Statements of Shareholders’ Deficit for the Three Months ended July 31, 2023 and 2022	F–3
Statements of Cash Flows for the Nine Months ended January 31, 2023, and 2022	F–4
Statements of Cash Flows for the Three Months ended July 31, 2023 and 2022	F–4
Notes to the Financial Statements	F–5


Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations

Item 4.	Controls and Procedures

PART II – OTHER INFORMATION


Item 6.	Exhibits

SIGNATURES

Alexander Tech Corp

Balance Sheets

	January 31, 2023 (unaudited)			April 30, 2022
	July 31, 2023 (unaudited)			April 30, 2023
ASSETS
Current Assets
Prepaid expenses	$	1,420		$	1,420
Cash	$	10,135		$	9,955
Total Assets	$	1,420		$	1,420
Prepaid expenses		1,420			1,420
Total Assets	$	11,555		$	11,375
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities
Account payable and accrued liabilities	$	2,615		$	32,~~615~~115
Due to related party		~~185~~238,~~633~~700			~~165~~211,~~811~~202
Advances payable		42,~~272~~373			42,~~573~~088
Total Liabilities		~~230~~281,~~520~~688			~~211~~255,~~999~~405
Stockholders’ Deficit
Preferred Stock, 25,000,000 shares authorized, $0.0000001. par value; 0.48 shares issued and outstanding at January 31, 2023 and April 30, 2022		–			–
Preferred Stock, 25,000,000 shares authorized, $0.0000001. par value; 0.48 shares issued and outstanding at July 31, 2023 and April 30, 2023		–			–
Class A Common Stock, 700,000,000 shares authorized, $0.0000001.par value; 268,725 shares issued and outstanding at January 31, 2023 and April 30, 2022		–			–
Class A Common Stock, 700,000,000 shares authorized, $0.0000001.par value; 268,725 shares issued and outstanding at July 31, 2023 and April 30, 2023		–			–
Class B Common Stock, 200,000,000 shares authorized, $0.0000001. par value; no shares issued and outstanding at January 31, 2023 and April 30, 2022		–			–
Class B Common Stock, 200,000,000 shares authorized, $0.0000001. par value; no shares issued and outstanding at July 31, 2023 and April 30, 2023		–			–
Class C Common stock, 75,000,000 shares authorized, $0.0000001 par value; no shares issued and outstanding at January 31, 2023 and April 30, 2022		–			–
Class C Common stock, 75,000,000 shares authorized, $0.0000001 par value; no shares issued and outstanding at July 31, 2023 and April 30, 2023		–			–
Additional paid-in capital		454,216			454,216
Accumulated deficit		(~~683~~724,~~316~~349	)		(~~664~~698,~~795~~246	)
Total Stockholders’ Deficit		(~~229~~270,~~100~~133	)		(~~210~~244,~~579~~030	)
Total Liabilities and Stockholders’ Deficit	$	111,~~420~~555		$	111,~~420~~375

(The accompanying notes are an integral part of these financial statements)

F-1

Alexander Tech Corp

Statements of Operations

(unaudited)

	Three Months Ended January 31,			Three Months Ended January 31,			Nine Months Ended January 31,			Nine Months Ended January 31,
	Three Months Ended July 31,			Three Months Ended July 31,
	2023			2022			~~2023~~			~~2022~~
Revenue	$	–		$	–		$	–		$	–
Expenses
General and administrative		1626,~~474~~103			292,~~774~~504			~~18,521~~			~~47,450~~
Net Income (Loss) before provision for income tax		(16,474	)		(29,774	)		(18,521	)		(47,450	)
Net Loss before provision for income tax		(26,103	)		(2,504	)
Provision for income tax		–			–			–			–
Net Income (Loss)		(16,474	)		(29,774	)		(18,521	)		(47,450	)
Net Loss		(26,103	)		(2,504	)
Net Earnings (Loss) Per Common Share – Basic and Diluted	$	(0.06	)	$	(0.11	)	$	(0.07	)	$	(0.18	)
Net Loss Per Common Share – Basic and Diluted	$	(0.10	)	$	(0.01	)
Weighted Average Number of Common Shares Outstanding – Basic and Diluted		268,725			268,725			~~268,725~~			~~268,725~~

(The accompanying notes are an integral part of these financial statements)

F-2

Alexander Tech Corp

Statements of Shareholders’ Deficit

(unaudited)

	Preferred Stock					Class A Common Stock	~~Class A Common Stock~~						Class B Common Stock	~~Class B Common Stock~~				Class C Common Stock	~~Class C Common Stock~~		Additional Paid-In Capital		~~Additional~~Accumulated ~~Paid-In Capital~~Deficit			~~Accumulated Deficit~~Total			~~Total~~
Nine Months Ended
Balance – April 30, 2022	0.48		$	–		268,725			$	–			–		$	–		–	$	–	$	454,216	$	(664,795	)	$	(210,579	)
Balance – April 30, 2021		0.48		$	–			268,725			$	–			–		$	–		–	$	–	$	454,216		$	(614,137	)	$	(159,921	)
Net loss for the period	–			–		–				–			–			–		–		–		–		(2,504	)		(2,504	)
Net loss for the period		–			–			–				–			–			–		–		–		–			(47,450	)		(47,450	)
Balance – July 31, 2022	0.48		$	–		268,725			$	–			–		$	–		–	$	–	$	454,216	$	(667,299	)	$	(213,083	)
Balance – January 31, 2022		0.48		$	–			268,725			$	–			–		$	–		–	$	–	$	454,216		$	(661,587	)	$	(207,371	)
Balance – April 30, 2023	0.48		$	–		268,725			$	–			–		$	–		–	$	–	$	454,216	$	(698,246	)	$	(244,030	)
Balance – April 30, 2022		0.48		$	–			268,725			$	–			–		$	–		–	$	–	$	454,216		$	(664,795	)	$	(210,579	)
Net loss for the period	–			–		–				–			–			–		–		–		–		(26,103	)		(26,103	)
Net loss for the period		–			–			–				–			–			–				–		–			(18,521	)		(18,521	)
Balance – July 31, 2023	0.48		$	–		268,725			$	–			–		$	–		–	$	–	$	454,216	$	(724,349	)	$	(270,133	)
Balance – January 31, 2023		0.48		$	–			268,725			$	–			–		$	–		–	$	–	$	454,216		$	(683,316	)	$	(229,100	)
Three Months Ended
Balance – October 31, 2021		0.48		$	–			268,725			$	–			–		$	–		–	$	–	$	454,216		$	(631,813	)	$	(177,597	)
Net loss for the period		–			–			–				–			–			–		–		–		–			(29,774	)		(29,774	)
Balance – January 31, 2022		0.48		$	–			268,725			$	–			–		$	–		–	$	–	$	454,216		$	(661,587	)	$	(207,371	)
Balance – October 31, 2022		0.48		$	–			268,725			$	–			–		$	–		–	$	–	$	454,216		$	(666,842	)	$	(212,626	)
Net income for the period		–			–			–				–			–			–		–		–		–			(16,474	)		(16,474	)
Balance – January 31, 2023		0.48		$	–			268,725			$	–			–		$	–		–	$	–	$	454,216		$	(683,316	)	$	(229,100	)

(The accompanying notes are an integral part of these financial statements)

F-3

Alexander Tech Corp

Statements of Cash Flows

(unaudited)

	Nine Months Ended January 31,			Nine Months Ended January 31,
	Three Months Ended July 31,			Three Months Ended July 31,
	2023			2022
Operating Activities:
Net loss	$	(1826,~~521~~103	)	$	(472,~~450~~504	)
Adjustments to reconcile net loss to net cash used in operating activities:
Foreign exchange gain on amount due to related party		~~(301~~285	)		~~2,604~~22
Changes in operating assets and liabilities:
Prepaid expenses		–			(1,420	)
Accounts payable and accrued liabilities		(1,500	)		(1,500	)
Accounts payable and accrued liabilities		(1,000	)		(6,971	)
Net Cash Used in Operating Activities		(27,318	)		(3,982	)
Net Cash Used in Operating Activities		(19,822	)		(53,237	)
Financing Activities:
Proceeds of loan from related party		1927,~~822~~498			533,~~237~~982
Net Cash Provided by Financing Activities		1927,~~822~~498			533,~~237~~982
Change in Cash		–180			–
Cash – Beginning of Period		–9,955			–
Cash – End of Period	$	–10,135		$	–
Supplemental Disclosures:
Interest paid	$	–		$	–
Income taxes paid	$	–		$	–

(The accompanying notes are an integral part of these financial statements)

F-4

ALEXANDER TECH CORP. (formerly The Diamond Cartel Inc.)

Notes to the Financial Statements

~~January~~July 31, 2023

(unaudited)

Business Description

Alexander Tech Corp (~~formerly The Diamond Cartel Inc.) (~~the “Company”) was incorporated in the State of Delaware on August 17, 2005. The Company is a Blank Check Company which plans to effect a merger, capital stock exchange, asset acquisition, stock purchase, reorganization, or similar business with one or more businesses. On July 14, 2018, the Company had entered into a Letter of Intent with an unrelated third party. Except for this Letter of Intent, the Company has not identified any business combination target and has not, nor has anyone on its behalf, initiated any substantive discussions, directly or indirectly, with any business combination target. On January 12, 2022, the Company changed its name from The Diamond Cartel Inc. to Alexander Tech Corp.

Going Concern

These financial statements have been prepared on a going concern basis, which contemplates the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated any revenue since inception. As of ~~January~~July 31, 2023, the Company has a working capital deficiency of $~~229~~270,~~100~~133 and has accumulated losses of $~~683~~724,~~316~~349 since inception. These factors, among others, raise substantial doubt regarding the Company’s ability to continue as a going concern. ~~The~~ The continuation of the Company as a going concern is dependent upon the continued financial support from its stockholders, the ~~ability~~ ability of the Company to obtain necessary equity financing to continue operations. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company intends to fund its activities through debt and equity financing arrangements. There is no assurance that the Company will obtain the necessary financing to complete its objectives.

Summary of Significant Accounting Policies

Basis of Presentation

b) The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements and with Article 8 of Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company at ~~January~~July 31, 2023 and the results of operations and cash flows for the periods presented. The results of operations for the ~~nine~~three months ended ~~January~~July 31, 2023, are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited financial statements should be read in conjunction with the financial statements and related notes thereto included elsewhere in this filing for the years ended April 30, ~~2022,~~2023 and ~~2021~~2022. The Company has an April 30 year-end.

cb) Use of Estimates

The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to deferred income tax asset valuations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

dc) Recent Accounting Pronouncements

The Company has implemented all new pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

F-5

ALEXANDER TECH CORP. (formerly The Diamond Cartel Inc.)

Notes to the Financial Statements

~~January~~July 31, 2023

(unaudited)

Advances Payable

On July 14, 2018, the Company executed a Letter of Intent (the “LOI”) with a Corporation registered in the country of Chile (“Corporation”). Pursuant to the LOI, the Corporation agreed to exchange 100% of its total issued and outstanding shares for 3,916,988 shares of common stock of the Company. In addition, the Corporation agreed to provide funding of $500,000 and to enter into a consulting contract with the former President of Company. Of the $500,000 funding, $15,000 was payable to the former President of the Company immediately upon acceptance of the LOI. The $15,000 was refundable in the event the terms of the LOI were not met. Of the $500,000 funding, $135,000 was to be deposited to a trust account with the Company’s legal counsel for payment of outstanding payables, closing costs associated with the transaction and costs associated with raising capital for the Company. Once the Company raised a minimum of $4,500,000 after the completion the transaction, the former President of the Company was to receive the remaining $350,000. Upon change in management of the Company, the LOI was abandoned. As at ~~January~~ July 31, 2023, the Company recorded on its balance sheets advances payable of $42,~~272~~373 (April 30, ~~2022~~2023 - $42,~~573~~088) representing professional fees paid on behalf of the Company.

Related Party Transactions

As at ~~January~~July 31, 2023 and April 30, ~~2022~~2023, the Company was indebted to a company controlled by the current President of the Company for $~~185~~238,~~633~~700 and $~~165~~211,~~811~~202, respectively, which relates to a transfer of debt from the former President of the Company ~~(Note 6)~~ and expenses incurred on behalf of the Company. These amounts are non-interest bearing, unsecured, and are due on demand.

Share Capital

On January 12, 2022, the Company amended its Articles of Incorporation, terminating the designation of 54,000 shares of authorized and unissued preferred shares as Series A Preferred Stock, increasing the number of Preferred Stock authorized from 1,000,000 with a par value of $0.001, to 25,000,000 with a par value of $0.0000001, terminating the designation of 200,000,000 shares of Common Stock authorized, amended the authorization to issue 700,000,000 Class A Common Stock with a par value of $0.0000001, 200,000,000 Class B Common Stock with a par value of $0.0000001, and 75,000,000 Class C Common Stock with a par value of $0.0000001, and effectuated a reverse stock split of all of the Company’s outstanding shares of Common Stock into Class A Common Stock by a ratio of 1:0.3, which resulted in 268,725 Class A Common Stock issued and outstanding.

OnThere ~~July~~were 1,no ~~2021,~~share ~~the~~transactions ~~former~~during ~~President of~~ the ~~Company~~three ~~entered~~months ~~into~~ended a stock purchase agreement with A9 Technologies and Holdings LLC (“A9 Technologies”), a company controlled by the current President of the Company, to sell 166,988 shares of the Company’s common stock. The total shares sold under the stock purchase agreement represent 62% of the total shares outstanding. On June 10, 2021, A9 Technologies made a $45,000 non-refundable deposit towards the stock purchase, and on July 931, ~~2021,~~2023 A9or ~~Technologies made an additional non-refundable deposit of $13,850 towards amounts paid by the former President on behalf of the Company subsequent to the date of the agreement~~2022. On September 29, 2021, A9 Technologies made the final $405,000 payment towards the stock purchase, which effected the close of the agreement. Upon closing of the Agreement, the former President of the Company transferred 166,988 shares of the Company’s common stock to A9 Technologies, who then became the majority shareholder. In addition, upon final payment being made, the former President of the Company transferred to A9 Technologies $117,076 of debt that was owed to the former President of the Company at the time of transfer (Note 5).

Subsequent Events

Management has evaluated subsequent events through the date that these financial statements were issued. There have been no events that would require adjustment to or disclosure in the financial statements.

F-6

ITEM 2.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Executive Overview

We are a “blank check” Company incorporated on August 17, 2005 as a Delaware corporation. We plan to effect a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. On ~~October~~November 14, 2018 we had entered into a Letter of Intent with an unrelated third party. Except for this Letter of Intent, we have not identified any business combination target and we have not, nor has anyone on our behalf, initiated any substantive discussions, directly or indirectly, with respect to identifying any business combination target.

Except as disclosed above, we have not identified any business combination target and we have not, nor has anyone on our behalf, initiated any substantive discussions directly or indirectly, with respect to identifying any business combination target.

Until we complete an acquisition, we may seek to raise additional funds through a private offering of debt or equity to fund our operations, including the costs associated with being a public company. We are not a party to any arrangement or understanding with any third party with respect to raising any additional capital.

We have neither engaged in any operations nor generated any revenues to date. Our only activities since inception have been organizational activities. We may not generate any operating revenues until after the completion of a business combination. There has been no significant change in our financial condition and no material adverse change has occurred since ~~October~~November 31, 2020. We expect to incur increased expenses as a result of being a public company (for legal, financial reporting, accounting and auditing compliance), as well as for due diligence expenses.

On July 1, 2021, the former President of the Company entered into a stock purchase agreement with A9 Technologies and Holdings LLC, a company controlled by the current President of the Company, to sell 166,988 shares of the Company’s common stock. The total shares sold under the stock purchase agreement represent 62% of the total shares outstanding. On June 10, 2021, A9 Technologies and Holdings, LLC made a $45,000 non-refundable deposit towards the stock purchase, and on July 9, 2021, A9 Technologies and Holdings, LLC made an additional non-refundable deposit of $13,850 towards amounts paid by the former President on behalf of the Company subsequent to the date of the agreement. On September 29, 2021, A9 Technologies and Holdings, LLC made the final $405,000 payment towards the stock purchase, which effected the close of the agreement. Upon closing of the Agreement, the former President of the Company transferred 166,988 shares of the Company’s common stock to A9 Technologies and Holdings, LLC, who then became the majority shareholder. In addition, upon final payment being made, the former President of the Company transferred to A9 Technologies and Holdings, LLC $117,076 of debt that was owed to the former President of the Company at the time of transfer.

On ~~October~~November 7, 2021, Mr. Atlidakis resigned as an officer and director of the Company and Mr. Paras Shah was appointed as the Chief Executive Officer and a director of the Company.

On January 12, 2022, the Company changed its name from The Diamond Cartel Inc. to Alexander Tech Corp.

As of ~~January~~July 31, 2023, we owed A9 Technologies and Holdings, LLC $~~185~~238,~~633~~700 for a transfer of debt from the former President of the ~~Company~~ Company and expenses incurred on our behalf. The amount we owe A9 Technologies and Holdings, LLC, is non-interest bearing, unsecured, and due on demand.

As of ~~January~~July 31, 2023, we did not have any off-balance sheet arrangements and did not have any commitments or contractual obligations.

See Note 3 to our financial statements included as part of this report for a description of our critical accounting policies and the potential impact of the adoption of any new accounting pronouncements.

Liquidity and Capital Resources

A critical component of our operating plan impacting our continued existence is the ability to obtain additional capital through additional equity and/or debt financing. We do not anticipate generating sufficient positive internal operating cash flow until such time as we can deliver our products to market and generate substantial revenues, which may take the next full year to fully realize, if ever. In the event we cannot obtain the necessary capital to pursue our strategic plan, we may have to significantly curtail our operations. This would materially impact our ability to continue operations.

SUMMARY OF BALANCE SHEET	~~January~~July 31, 2023			April 30, ~~2022~~2023
Cash and cash equivalents	$	–		$	–
Total current assets		111,~~420~~555			111,~~420~~375
Total assets		111,~~420~~555			111,~~420~~375
Total liabilities		~~230~~281,~~520~~688			~~211~~255,~~999~~405
Accumulated deficit		(~~683~~724,~~316~~349	)		(~~664~~698,~~795~~246	)
Total stockholders' deficit	$	(229,100	)	$	(210,579	)
Total stockholders’ deficit	$	(270,133	)	$	(244,030	)

For the ~~nine~~three months ended ~~January~~July 31, 2023, the Company recorded a net loss of $1826,~~521~~103 and at ~~January~~July 31, 2023, had a working capital ~~deficit~~ deficit of $~~229~~270,~~100~~133. Since inception we had not established an ongoing source of revenue sufficient to cover our operating costs. ~~During~~ During the ~~nine~~ three-months ended ~~January~~July 31, 2023, we primarily relied upon advances and loans from related parties to fund our operations. The Company has relied on raising debt and equity capital in order to fund its ongoing day-to-day operations and its corporate overhead. We had $~~nil~~10,135 in cash at ~~January~~July 31, 2023, compared to $~~nil~~9,955 in cash at April 30, ~~2022~~2023. We had total liabilities of $~~230~~281,~~520~~688 at ~~January~~July 31, 2023 compared to $~~211~~255,~~999~~405 at April 30, ~~2022~~2023.

Our current cash flow is not sufficient to meet our monthly expenses of approximately $63,000 and to fund future research and development adequately. We intend to rely on additional debt financing, loans from existing stockholders and private placements of common stock for additional funding, however, there is no assurance that additional funding will be available. We do not have material commitments for future capital expenditures. However, we cannot assure you that we will be able to obtain short-term financing, or that sources of such financing, if any, will continue to be available, and if available, that they will be on favorable terms.

Results of Operations

Three Months Ended ~~January~~July 31, 2023 and 2022

SUMMARY OF OPERATIONS	Three-month period ended ~~January~~July 31,
	(Unaudited)
	2023			2022
Revenues	$	–		$	–
Total operating expenses		1626,~~474~~103			292,~~774~~504
Net income (loss)		(1626,~~474~~103	)		(292,~~774~~504	)
Net income (loss) attributable to common stockholders'		(16,474	)		(29,774	)
Net income (loss) attributable to common stockholders’		(26,103	)		(2,504	)
Basic income per share	$	(0.0610	)	$	(0.1101	)
Diluted income (loss) per share	$	(0.0610	)	$	(0.1101	)

Total operating expenses ~~decreased~~increased to $1626,~~474~~103 during the ~~2023~~three ~~third~~months ~~quarter~~ended July 31, 2023, compared to $292,~~774~~504 during the ~~2022~~three ~~third~~months ended ~~quarter~~July 31, 2022. The ~~decrease~~ increase during the ~~third~~period ~~quarter of 2023~~ was primarily due to aan ~~decrease~~increase in general and administrative expenses relating to aan ~~decrease~~ increase in ~~transfer~~consulting ~~agent fees~~ and professional fees.

Nine Months Ended January 31, 2023

SUMMARY OF OPERATIONS	Nine-month period ended October 31,
	(Unaudited)
	2023			2022
Revenues	$	–		$	–
Total operating expense	$	18,521			47,450
Net income	$	(18,521	)		(47,450	)
Net income attributable to common stockholders’	$	(18,521	)		(47,450	)
Basic income per share	$	(0.07	)	$	(0.18	)
Diluted income (loss) per share	$	(0.07	)	$	(0.18	)

Total operating expenses decreased to $18,521 during the nine months ended January 31, 2023 compared to $47,450 during the nine months ended January 31, 2022. The decrease during the period was primarily due to a decrease in general and administrative expenses relating to a decrease in transfer agent fees and professional fees.

Critical Accounting Policies

Our financial statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

We regularly evaluate the accounting policies and estimates that we use to prepare our financial statements. A complete summary of these policies is included in ~~the~~note ~~notes~~3 toof our financial statements. In general, management’s estimates are based on historical experience, on information from third party professionals, and on various other assumptions that are believed to be reasonable under the facts and circumstances. Actual results could differ from those estimates made by management.

ITEM 4.

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Under the direction and with the participation of the Company’s management, including the Company’s ~~Principal~~Chief Executive and Chief Financial Officer, the Company has conducted an evaluation of the effectiveness of the design and operation of its disclosure controls and procedures as of ~~January~~July 31, 2023. The Company maintains disclosure controls and procedures that are designed to ensure that information required to be disclosed in its periodic reports with the Securities and Exchange Commission is recorded, processed, ~~summarized~~ summarized and reported within the time periods specified in the SEC’s rules and regulations, and that such information is accumulated and communicated to the Company’s management, including its principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure. The Company’s disclosure controls and ~~procedures~~ procedures are designed to provide a reasonable level of assurance of reaching its desired disclosure control objectives. Based on the evaluation, the ~~Principal~~Chief Executive and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were not effective as of ~~January~~ July 31, 2023.

Changes in Internal Control over Financial Reporting

During the period ended ~~January~~July 31, 2023, there were no changes in the Company’s internal controls that materially affected, or ~~are~~ are reasonably likely to materially affect, the Company’s internal control over financial reporting.

PART II OTHER INFORMATION

ITEM 6. EXHIBITS

Exhibit Number		Description of Document

31.1		Certification of Principal Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, (filed herewith)

31.2		Certification of Principal Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, (filed herewith)

32		Certifications of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith)

101.INS		XBRL Instance Document.

101.SCH		XBRL Taxonomy Extension Schema Document.

101.CAL		XBRL Taxonomy Extension Calculation Linkbase Document.

101.DEF		XBRL Taxonomy Extension Definition Linkbase Document.

101.LAB		XBRL Taxonomy Extension Label Linkbase Document.

101.PRE		XBRL Taxonomy Extension Presentation Linkbase Document.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	THE ALEXANDER TECH CORP.
Dated: July 3, 2023	By:	/s/ Paras Shah
Dated: November 29, 2023,	By:	/s/ Paras Shah
		Paras Shah
		Principal Executive Officer
	By:	/s/ Paras Shah
		Paras Shah
		Principal Financial and Accounting Officer

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