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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

~~[X]~~ ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(dD) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended ~~May~~August 31, ~~2015~~2025

☐ TRANSITION REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

~~[_] TRANSITION~~For ~~REPORT~~the ~~PURSUANT TO~~transition ~~SECTION~~period 13from OR_________ ~~15(d)~~to ~~OF THE SECURITIES EXCHANGE ACT OF 1934~~________

~~For~~Commission ~~the~~file ~~transition~~number: ~~period from ________ to __________~~000-56603

~~COMMISSION~~SKY ~~FILE~~CENTURY ~~NUMBER~~INVESTMENT, ~~001-37487~~INC. (Exact name of registrant as specified in its charter)

Band Rep Management, Inc.

Nevada		45-5243254
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

220 Emerald Vista Way #233, Las Vegas, NV		89144
(Address of principal executive offices)		(Zip Code)

(~~Exact~~205) ~~name~~238 ~~of registrant as specified in its charter)~~7735

NEVADA	45-5243254
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)

[email protected]

~~8th~~(Registrant’s ~~Floor~~telephone number, ~~Tower~~including ~~Five~~area code)

China Hong Kong City

Securities registered under Section 12(b) of the Exchange Act:

Title of each class	Trading Symbol	Name of each exchange on which registered
N/a	N/a	N/a

Securities registered under Section 12(g) of the Exchange Act:

None
(Title of Class)

33Indicate ~~Canton~~by Rdcheck mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

~~Tsim~~Indicate ~~Sha~~by ~~Tsui,~~check ~~Hong~~mark ~~Kong~~if ~~SAR,~~the ~~China~~registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes ☐ No ☒

Indicate by checkmark whether the registrant (~~Address~~1) has filed all reports required to be filed by Section 13 or 15(d) of ~~principal~~the ~~executive~~Securities ~~office~~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 ☐

~~REGISTRANT'~~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 ~~TELEPHONE~~(§ ~~NUMBER,~~232.405 ~~INCLUDING AREA~~of ~~CODE:~~this chapter) during the preceding 12 months (~~775~~or for such shorter period that the registrant was required to submit such files). ~~321-8207~~Yes ☒ No ☐

~~SECURITIES REGISTERED PURSUANT TO SECTION 12(b) OF THE EXCHANGE ACT:~~i

~~TITLE~~Indicate OFby ~~EACH~~check ~~CLASS~~mark ~~COMMON~~whether ~~STOCK~~the registrant is a large accelerated filer, $an accelerated filer, a non-accelerated filer, or a smaller reporting company.~~001~~ ~~PAR~~See ~~VALUE~~the ~~NAME~~definitions OFof ~~EACH~~“large ~~EXCHANGE~~accelerated ONfiler”, ~~WHICH~~“accelerated ~~REGISTERED~~filer”, ~~OTC~~“non-accelerated ~~Bulletin~~filer”, ~~Board~~“emerging growth company” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one).

~~SECURITIES~~Large ~~REGISTERED~~accelerated ~~UNDER~~filer ~~SECTION~~☐ ~~12(g) OF~~Accelerated ~~THE~~filer ~~EXCHANGE~~☐ ~~ACT:~~Non-accelerated filer ☒ Smaller reporting company ☒ Emerging growth company ☒

~~NONE~~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 ifwhether the registrant ishas filed a ~~well-known~~report ~~seasoned issuer,~~on asand ~~defined~~attestation byto ~~Rule~~its ~~405~~management’s assessment of the ~~Securities~~effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. ~~Yes~~7262(b)) ~~|_|~~by the registered public accounting firm that prepared or issued its audit report. Yes ☐ No ~~|X|~~☒

~~Indicate~~If bysecurities ~~check~~are ~~mark~~registered ~~whether~~pursuant ~~the registrant (1) has filed all reports required~~ to ~~be filed by~~ Section ~~13 or 15~~ 12(db) of the ~~Securities~~Act, ~~Exchange~~indicate ~~Act~~by ofcheck ~~1934~~mark ~~during~~whether the ~~preceding~~financial 12statements ~~months (or~~of ~~for such shorter period that~~ the registrant ~~was~~included ~~required~~in tothe ~~file~~filing ~~such~~reflect ~~reports),~~the ~~and~~correction ~~(2)~~of ~~has~~an ~~been~~error ~~subject~~ to ~~such~~previously ~~filing~~issued ~~requirements for~~financial ~~the past 90 days~~statements. ~~Yes |X| No |_|~~☐

~~Check~~Indicate ~~whether~~by ~~the~~check ~~registrant~~mark ~~has~~whether ~~submitted~~any ~~electronically and~~of ~~posted~~those onerror ~~its~~corrections ~~corporate~~are ~~Website,~~restatements ifthat ~~any, every Interactive Data File~~ required toa berecovery ~~submitted~~analysis ~~and posted pursuant to Rule 405~~ of ~~Regulation S~~incentive-Tbased ~~(§229.405~~compensation ofreceived ~~this~~by ~~chapter)~~any ~~during~~of the ~~preceding~~registrant’s 12executive ~~months~~officers (during orthe ~~for~~relevant ~~such~~recovery ~~shorter~~ period ~~that~~pursuant ~~the registrant was required~~ to ~~submit and post such files~~§240. ~~Yes |_| No |X|~~ 10D-1(~~Not required by smaller reporting companies~~b). ☐

Indicate by check mark ifwhether ~~disclosure of delinquent filers in response to Item 405 of Regulation S-K is not contained herein, and will not be contained, to~~ the ~~best of the~~ registrant~~’s knowledge,~~ inis ~~definitive~~a ~~proxy~~shell orcompany ~~information~~(as ~~statements~~defined ~~incorporated by reference~~ in ~~Part~~Rule ~~III~~12b-2 of ~~this~~the ~~Form~~Exchange ~~10-K or any amendment to this Form 10-K~~Act).

~~Indicate~~Yes by☐ ~~check~~No ~~mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.~~☒

~~Large~~As ~~accelerated~~of filer [_] Accelerated filerFebruary [28, _]2025, the number of shares held by non-affiliates was approximately 179,744,369 shares. The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price as of February 28, 2025, (the second quarter end date) was $359,488.74.

~~Non-accelerated~~As ~~filer~~of ~~[_] (Do~~December ~~not~~16, ~~check~~2025 ~~if a~~there ~~smaller~~were ~~reporting~~223,548,220 ~~company) Smaller~~shares ~~reporting~~outstanding ~~company~~of ~~[X]~~the registrant’s common stock.

~~Indicate by check mark whether the registrant is a shell company (as defined in rule 12b-2 of the Exchange Act). Yes |X| No |_|~~ii

As of May 31, 2014, the aggregate value of voting and non-voting common equity held by non-affiliates was $110,023. The number of outstanding shares as of September 1, 2014 was 110,022,572 shares of common stock, $0.001 par value, issued and outstanding.

TABLE OF CONTENTS

PART I	1
Item 1. Business.	1
Item 1A. Risk Factors.	4
Item 1B. Unresolved Staff Comments.	7
Item 1C. Cybersecurity.	7
Item 2. Properties.	8
Item 3. Legal Proceedings.	8
Item 4. Mine Safety Disclosures.	8
PART II	8
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.	8
Item 6. [Reserved]	9
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations.	9
Item 7A. Quantitative and Qualitative Disclosures About Market Risk.	12
Item 8. Financial Statements and Supplementary Data.	13
Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.	28
Item 9A. Controls and Procedures.	28
Item 9B. Other Information.	29
Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.	29
PART III	29
Item 10. Directors, Executive Officers and Corporate Governance.	29
Item 11. Executive Compensation.	30
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.	31
Item 13. Certain Relationships and Related Transactions, and Director Independence.	32
Item 14. Principal Accounting Fees and Services.	33
PART IV	34
Item 15. Exhibits and Financial Statement Schedules.	34
Item 16. Form 10-K Summary.	34
SIGNATURES	35

iii

PART I

		Page Number
Item 1.	Business	3
Item 1A.	Risk Factors	4
Item 1B	Unresolved Staff Comments	4
Item 2	Properties	4
Item 3	Legal Proceedings	4
Item 4	(Removed and Reserved)	4

Item 1. Business.

~~PART~~General IIBackground of the Company

Item 5	Market for the Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	4
Item 6	Selected Financial Data	4
Item 7	Management’s Discussion and Analysis of Financial Condition and Results of Operations	5
Item 7A	Quantitative and Qualitative Disclosure about Market Risk	5
Item 8	Financial Statements and Supplementary Data	6
Item 9	Changes and Disagreements With Accountants on Accounting and Financial Disclosure	7
Item 9A	Controls and Procedures	7
Item 9B	Other Information	8

The Company was incorporated in the state of Nevada as Band Rep Management, Inc., a for-profit entity on May 4, 2012. The Company was renamed to the Sky Century Investment, Inc. on December 15, 2015. On February 29, 2020, Sky Century Investment, Inc. acquired the complete proprietorship of Cannabis News LLC, a business situated at 30 N Gould St, Ste R, Sheridan, WY 82801, USA. The Company owns Cannabis News LLC along with the Cannabis News application with Mr. Alimzhanov personally funded software development expenses. In compliance with the Asset Purchase Agreement dated February 29, 2020, the entire ownership (100%) of Cannabis News LLC, the Wyoming limited liability company, with the Cannabis News application along with all the certified access codes and licenses, exclusively owned by Cannabis News LLC, was transferred to Sky Century Investment, Inc. A Promissory Note was issued to Cannabis News LLC for the total purchase price of $198,000, and it was fully repaid.

~~PART~~Sky ~~III~~Century Investment, Inc. is currently operating four primary business lines, with the majority of profits generated from two key sectors: IT Services, consisting of Technical Support and Server Leasing, and the sale of RSS feeds and Podcasts. The Company’s Cannabis News application is not commercially viable at this stage, and the Company`s marketing efforts have yet to yield any revenue.

Item 10	Directors, Executive Officers and Corporate Governance	9
Item 11	Executive Compensation	10
Item 12	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	10
Item 13	Certain Relationships and Related Transactions and Director Independence	10
Item 14	Principal Accountant Fees and Services	10

The first primary business line of the Sky Century Investment, Inc. is IT Services. This segment primarily involves: 1) Technical Support: the Company provides to clients ongoing technical support, including maintenance, troubleshooting, and system upgrades, minimizing downtime and optimizing operational efficiency for clients; 2) Server Leasing: the Company offers leased high-performance servers to clients, enabling them to scale operations without significant upfront capital investment. The Company utilizes a server for subleasing purposes, which operates independently without requiring additional support.

~~PART~~The IVCompany continues to expand its IT service offerings as there is a growing demand for cloud solutions, data management and network infrastructure. This business is an integral part of the Company’s overall strategy and complements its other operations, seeking to support other operations and contribute to the stability and diversification of revenue streams.

~~Item~~The 15Company ~~Exhibits~~serves both businesses and ~~Financial~~individual ~~Statement~~clients ~~Schedules~~seeking IT infrastructure solutions. The structure of agreements with customers varies based on the specific services provided: server leasing contracts involve fixed-term rental agreements with recurring fees, while technical support services may be structured as either bundled with leasing contracts or offered separately on a subscription or pay-as-you-go basis. For the years ended August 31, 2025 and 2024, IT Services business segment accounted for 11% and 31% of the Company’s total revenue, respectively.

2The secondary major business of Sky Century Investment, Inc. is marketing. Sky Century Investment, Inc. employs different techniques and methodologies to optimize online visibility, engage target audiences, and drive meaningful interactions. One method is Search Engine Optimization (“SEO”), to enhance online visibility and improve search engine rankings for its clients. Through examination of performance metrics and user behavior, the Company furnishes clients with insightful reports illuminating strengths, weaknesses, and areas ripe for optimization. The Company crafts visually appealing and functionally optimized websites mirroring clients’ values and ambitions, providing users with seamless and captivating online experiences. This segment does not contribute to the Company’s total revenue. The marketing division provides services such as internet marketing and a podcast directory, which are not generating revenue at this time.

~~PART~~Sky ICentury Investment, Inc. possesses ownership of the Cannabis News application, that is one of the Company’s business lines. Cannabis News is a mobile application designed to aggregate and synthesize cannabis-related news from diverse sources, subsequently delivering this compiled information to users in a convenient way. The Cannabis News application functions as a platform enabling users to access a wide range of news content concerning cannabis, thoroughly gathered from diverse online sources.

~~ITEM~~The 1:Cannabis ~~BUSINESS~~News is a news source focused on cannabis-related information, offering various features such as continuous monitoring and filtering of cannabis news and breakthroughs. It ensures users are informed of developments in a timely manner by consolidating data from numerous sources, delivering a comprehensive and current knowledge base. Presented by Sky Century Investment, Inc. the application’s primary feature is its ability to

~~Business Development~~1

~~Band~~compile ~~Rep~~and ~~Management,~~distribute ~~Inc~~cannabis industry news from diverse sources. ~~(BRM,~~These ~~we,~~sources ~~the Company)~~need ~~was~~not ~~incorporated~~be inexclusively ~~the~~cannabis-focused ~~State~~platforms; ofthe ~~Nevada~~application asadeptly alocates ~~for~~cannabis-~~profit~~related ~~Company~~articles onfrom ~~May~~general 4news outlets. With each page refresh, ~~2012~~users ~~and~~are ~~established~~greeted awith ~~fiscal~~real-time ~~year~~updates ~~end~~to oftheir ~~May 31~~news feed.

The ~~Company~~Cannabis ~~intends~~News application’s functionality features are customizable filters and settings, enabling users to ~~find~~receive news updates based on their subscriptions. It ensures users focus solely on essential content, preventing information overload. Creating a personalized news feed is a straightforward process: users select preferred news sources and ~~manage~~incorporate ~~new music~~them ~~talents~~into their curated list. With broad coverage and ~~bands~~a ~~for~~comprehensive approach, Cannabis News is a ~~25%~~valuable ~~take~~solution offor those deeply involved in the ~~earnings~~cannabis industry, individuals seeking pertinent information from diverse sources. AsThe ofapplication ~~the~~is ~~date~~compatible ofwith ~~this~~both ~~10K,~~Apple weand ~~don’t~~Android ~~have~~platforms, catering to a ~~functional~~wide ~~website~~user demographic. ~~We have~~The ~~secured~~Cannabis ~~our~~News ~~web~~application ~~domain~~is ~~(www~~flexible to accommodate changing user needs.~~bandrepmanagement.com)~~ ~~and~~It weis ~~have~~relevant afor ~~website~~cannabis ~~template~~investors ~~that~~using ~~will~~the beapp ~~further~~to ~~developed~~track ~~upon~~industry ~~available~~ trends and allocate funds ~~(see~~wisely. ~~Plan~~The primary focus of ~~Operations)~~the Cannabis News application is to enhance brand awareness, building a loyal user base within the cannabis industry, and as of now, it does not generate revenue.

~~BRM~~Another aspect of the Company’s ~~office~~business isoperations ~~located~~represents atthe ~~112~~selling ~~North Curry~~of ~~Street,~~RSS ~~Carson~~feeds ~~City~~and Podcasts. Sky Century Investment, ~~Nevada~~Inc. sells RSS feeds of cannabis news to news organizations, ~~89703~~websites, ~~our~~and ~~telephone~~other ~~number~~businesses. isThe ~~(775)~~Company’s ~~321~~RSS feed sales offering includes a variety of cannabis-~~8207~~related news feeds, including breaking news, market analysis, and ~~our~~industry ~~fax~~trends. ~~number~~The Company is ~~(775)~~committed ~~546~~to expanding its RSS feed sales offering to include a wider range of cannabis-~~6007~~related topics, as well as offering customizable feed options that allow businesses to select the news topics that are most relevant to their audience. ~~Our~~The ~~United States~~Company ~~and~~also ~~registered~~generates ~~statutory~~revenue ~~office~~by isselling ~~located~~access atto ~~112~~Podcasts ~~North~~that ~~Curry~~explore ~~Street~~various aspects of the cannabis industry. These podcasts feature discussions, ~~Carson~~interviews ~~City~~with industry leaders, ~~Nevada~~expert insights, ~~89703~~and analyses of key trends and events. Customers can access these podcasts through provided links and utilize the information independently. For the years ended August 31, ~~telephone~~2025 ~~number~~and ~~(775) 882-1013~~2024, the segment of selling of RSS feeds and Podcasts accounted for 89% and 69% of the Company’s total revenue, respectively.

~~The~~Business ~~Company~~Objectives ~~has~~of ~~not~~the been involved in any bankruptcy, receivership or similar proceedings since its incorporation nor has it been involved in any reclassification, merger or consolidation. We have no plans to change our business activities. Company

InSky ~~order~~Century ~~to start generating revenue~~Investment, ~~our company needs to raise enough funds to successfully implement our Plan of Operations~~Inc. ~~Our~~is ~~president,~~committed ~~Sergio Galli, has indicated that he will loan funds~~ to the ~~company~~following tokey ~~pay~~business ~~for~~objectives ~~costs~~by todriving ~~keep~~growth, ~~BRM’s status current with the SEC and other costs related to the offering for the next 12 months (up to $15~~innovation,~~000)~~ ~~if necessary. There is no contract in place~~ and ~~this~~customer ~~verbal commitment has no fixed repayment date and bears no interest.~~satisfaction:

AsExpanded ofOnline ~~May~~Services: ~~31,~~We ~~2014,~~plan ~~our president and director has loaned $25,830~~ to ~~the~~expand ~~Company. At~~ the ~~present~~range ~~time,~~of weonline ~~have~~services ~~generated~~to nocater ~~revenues from our business operations. We will need additional cash and if we are unable~~ to ~~raise it, we will either suspend marketing operations until we do raise~~ the ~~cash~~diverse ~~necessary to~~needs ~~continue~~of our ~~business~~clientele. ~~plan,~~These orservices ~~we cease operations entirely.~~include:

If-Marketing weServices: ~~are~~The ~~unable~~Company is committed to ~~complete~~expanding ~~any~~its ~~phase~~marketing services to include a wider range of ~~our~~ ~~business~~digital ~~plan~~marketing orchannels, such as social media marketing, ~~efforts~~content ~~because~~marketing weand ~~don’t~~web ~~have~~design. ~~enough~~We ~~money~~will provide comprehensive assistance in crafting effective digital marketing strategies, weenhancing online visibility, and optimizing search engine performance. Sky Century Investment, Inc. plans to offer web design services to businesses of all sizes. The Company’s team of experienced web designers will ~~cease~~create ~~our~~visually ~~development~~appealing and~~/or~~ ~~marketing activities~~user-friendly ~~until~~websites wethat ~~raise~~are ~~money~~optimized for search engines.

~~Attempting~~-SEO Services: The Company intends to ~~raise~~expand ~~capital~~its ~~after~~SEO ~~failing in~~services ~~any~~by ~~phase~~enhancing client acquisition and retention through the introduction of ~~our~~advanced ~~business~~techniques, ~~plan~~including ~~would~~local beSEO, ~~difficult.~~mobile Asoptimization, ~~such~~and voice search optimization, ifto wemeet ~~cannot~~the ~~secure~~evolving ~~additional~~needs ~~funds~~of weclients across various industries. The Company will ~~have~~focus on delivering measurable results through ROI-driven SEO campaigns, aimed at providing clients with tangible improvements in organic search performance and a clear return on investment. The Company plans to ~~cease~~offer ~~operations~~ international SEO services to clients pursuing global market expansion, incorporating multi-lingual and ~~investors~~geo-targeted ~~will~~strategies ~~lose~~that ~~their~~align ~~entire~~with ~~investment~~local search behaviors and comply with regional requirements.

~~Plan~~-Analytics ofand ~~Operation~~Reporting: We are committed to equipping our clients with data-driven insights. Our services will include analytics and reporting to inform strategic decision-making.

In-Web ~~order~~Design toand ~~have~~Email aMarketing: ~~successful~~With ~~Business, BRM~~a ~~needs~~focus toon ~~implement~~user-centric ~~its~~design, ~~initial~~we ~~plan~~will ofoffer ~~operations~~web asdesign ~~described~~services ~~below.~~that Wecaptivate ~~plan~~visitors ~~to have all the business structure ready before searching for the talents so we can start developing their careers~~ and ~~generating~~foster ~~revenue~~engagement. ~~The~~Additionally, ~~actions~~our ~~described~~email ~~below~~marketing ~~are~~strategies ~~intended to~~will ~~take~~enable ~~place~~effective incommunication ~~the order presented herein~~ and ~~only~~customer ~~after successfully accomplishing the prior step~~retention.

Step 1 – Research and interviews with attorneys: Our president will search for legal advice for the preparation of an initial services contract. It will be important to find a competent and reliable attorney and negotiate the best possible fee. Because we will possibly need legal advice in various moments (between us and our possible clients, record labels, music studios, etc.), a good relationship with a good attorney will be essential. The time frame estimated to accomplish these tasks will be 2 ~~months and cost estimated at $12,000.~~

~~Step~~-IT 2Services: –Recognizing ~~Research~~the ~~and~~growing ~~Initial~~importance ~~contact with~~of ~~music~~IT ~~studios~~in ~~and~~business ~~labels:~~operations, ~~Our~~we ~~president~~are ~~will,~~expanding ~~after~~our ~~completing~~services to encompass IT solutions that empower organizations to harness technology efficiently. The Company plans to offer a comprehensive suite of IT solutions designed to address the ~~first~~diverse ~~step~~needs ~~described~~of ~~above~~clients, ~~research~~including ~~and~~IT ~~negotiate~~consulting, ~~deals with~~to ~~music~~help ~~studios~~businesses develop tailored technology strategies; IT support, providing ongoing assistance and ~~labels.~~troubleshooting ~~The~~to ~~objective~~ensure issmooth operations; and network security, to ~~form~~protect ~~long~~businesses ~~lasting~~from ~~relationships~~evolving ~~with~~cyber ~~agents~~threats and ~~promoters~~ensure the integrity of their data and systems. ~~The~~These ~~time~~services ~~frame~~are ~~estimated~~ intended to ~~accomplish~~empower ~~these~~organizations ~~tasks~~to ~~will~~maximize betheir 4technological ~~months~~capabilities ~~and~~while ~~cost~~minimizing ~~estimated~~operational ~~at $10,000~~risks.

3App Enhancement and Feature Implementation: We are committed to refining our existing application, leveraging the latest technological advancements to deliver an improved user experience. Concurrently, we will introduce new and innovative features to the app, ensuring that it remains at the forefront of industry trends and user expectations.

~~Step~~App 3Scaling: –Our ~~Website~~strategic ~~development:~~roadmap ~~We plan~~includes toscaling ~~have~~ our ~~website~~application ~~fully~~to ~~developed~~accommodate ~~only~~a ~~when~~larger weuser ~~have successfully completed the steps described above~~base. ~~The~~This ~~Company’s president~~entails ~~will~~optimizing ~~oversee~~infrastructure, ~~all~~enhancing ~~the~~server ~~development~~capacity, ~~of the website~~ and ~~will~~fine-tuning ~~hire~~ the ~~necessary~~app’s ~~third~~performance ~~party web developer, if necessary. The new artists would be able~~ to ~~upload~~ensure ~~their~~seamless ~~files for future BRM analysis and approval. At that point~~usage, weeven ~~believe~~as ~~that we’ll be prepared to manage~~ our ~~business.~~user ~~The~~community ~~time frame estimated to accomplish these tasks will be 3 months and cost estimated at $5,000~~grows.

~~Step~~RSS ~~4 –Marketing Campaign~~Feeds: ~~Our~~The ~~goal~~Company isplans to ~~create~~expand ~~public~~and ~~awareness~~optimize its existing RSS feed offerings by broadening the range of ~~our~~sources ~~business~~and content provided. WeThis ~~intend~~expansion towill ~~advertise~~include onthe ~~internet social~~introduction ~~media~~of ~~channel’s~~new, ~~such~~relevant asfeeds ~~Facebook~~to better serve the needs of its audience. The Company intends to update and ~~place~~replace ~~advertisements~~some inof ~~specialized~~its ~~magazines~~current RSS feeds to ensure they remain accurate, timely, and ~~websites~~aligned with evolving industry trends. ~~The~~This ~~time frame~~initiative ~~estimated~~aims to ~~accomplish~~enhance ~~these~~the ~~tasks~~value ~~will~~of bethe 3RSS ~~months~~feed service and ~~cost~~improve ~~estimated~~user atengagement ~~$12,000~~by delivering more diverse and up-to-date content.

InThe ~~summary,~~Company weis ~~anticipate~~currently ~~that~~in wethe ~~will~~early ~~be fully~~stages ~~operational~~of 12development ~~months~~of ~~after~~its weMarketing ~~have~~and ~~raised~~IT ~~enough~~services ~~funds to implement our Plan of Operations~~offerings. WeThe ~~believe~~Company ~~that~~expects ~~we will begin~~ to ~~generate~~enhance ~~revenue~~and ~~after~~expand wethese ~~are~~services ~~able~~by ~~to successfully develop~~ the ~~steps~~end ~~described above. If we cannot generate sufficient revenues to continue operations, we will suspend or cease operations. We believe we will be able to successfully implement our plan~~ of ~~operations if we raise at least 25% of the securities offered for sale by the Company~~2026.

The Company ~~will incur additional expenses by becoming a reporting issuer; the Company~~’s ~~net~~sole ~~proceeds~~employee, ~~would~~Nataliia ~~first~~Petranetska, beis ~~allocated~~currently toresponsible ~~keep~~for ~~the~~developing ~~Company current in its Security~~ and ~~Exchange~~managing ~~commission~~all ~~obligations.~~of ~~The~~the Company’s ~~president~~business ~~has~~operations, ~~stated~~including ~~that he would lend~~ the ~~Company~~development ~~money~~of tofuture ~~maintain its~~projects. ~~reporting~~However, ~~status~~the ifCompany ~~required~~may ~~but~~hire ~~there~~employees isor noexpand ~~written contract between~~ the ~~Company~~Board ~~and~~in the ~~president~~future ~~and~~to ~~there~~help ~~can~~with ~~be no assurance that~~ the ~~president~~development ~~will~~of ~~lend~~future ~~the Company funds if required~~projects.

~~ITEM 1A. RISK FACTORS~~Competition

WeSky ~~are~~Century aInvestment, ~~smaller~~Inc. ~~reporting~~is ~~company~~involved ~~as defined~~ in ~~Rule~~operations ~~12b-2~~and development across several diverse sectors. Each sector is characterized by its unique competitive landscape. The Company systematically faces competition from a diverse array of ~~the~~entities. ~~Exchange~~Our ~~Act~~commitment to excellence and ~~are~~innovation ~~not~~enables ~~required~~us to ~~provide~~navigate ~~the~~these ~~information~~challenges ~~required~~and ~~under~~leverage ~~this~~them ~~item~~as opportunities for growth. Our competition can be categorized into the following segments:

~~ITEM~~IT 1BServices: In the realm of IT solutions, Sky Century Investment, Inc encounters competition from both specialized IT service providers and technology giants. ~~UNRESOLVED~~These ~~STAFF~~competitors ~~COMMENTS~~offer services spanning software development, cybersecurity, cloud solutions, and more. By continuously innovating our IT services and adopting the latest technological advancements, we aim to distinguish ourselves as a reliable partner for businesses seeking tailored IT solutions that align with their strategic objectives.

WeMarketing ~~are~~Services: aWithin ~~smaller~~the ~~reporting~~sphere ~~company~~of asmarketing ~~defined in~~strategy ~~Rule~~and ~~12b-2~~consulting, Sky Century Investment, Inc faces competition from agencies and consultancies that offer a wide range of ~~the~~services, ~~Exchange~~including ~~Act~~digital marketing, branding, and ~~are~~market ~~not~~research. ~~required~~Our commitment to ~~provide~~delivering ~~the~~comprehensive, ~~information~~data-driven ~~required~~strategies ~~under~~tailored to our clients’ specific needs positions us to stand out in this ~~item~~competitive landscape. Furthermore, our integrated approach that combines technology and creativity sets us apart as an innovative marketing partner.

~~ITEM~~RSS 2Feed Services: In the domain of RSS feed services, the competition of the Sky Century Investment, Inc includes entities providing general and niche content syndication. ~~PROPERTIES~~Our focus on delivering curated, insightful, and industry-specific RSS feeds about the cannabis sector gives us a unique competitive edge. By consistently offering high-quality content that informs and educates our audience, we aim to position ourselves as a preferred source for specialized information.

WeCannabis doIndustry: ~~not~~Within ~~own~~the ~~any~~cannabis ~~real~~sector, ~~estate~~Sky orCentury ~~other~~Investment, ~~properties. The~~Inc ~~Company’s~~competes ~~office~~with isa ~~located~~range atof ~~112~~companies ~~North~~involved ~~Curry~~in ~~Street,~~various ~~Carson~~aspects ~~City,~~of ~~Nevada,~~Cannabis ~~89703~~industry. These include established players and emerging startups, ~~telephone~~each ~~number~~with ~~(775)~~their ~~321-8207~~unique value propositions and ~~our~~ ~~fax~~market ~~number~~presence. isAs ~~(775)~~the ~~546-6007~~demand for reliable information and specialized services within the cannabis industry increases.

~~ITEM~~ 3~~. LEGAL PROCEEDINGS~~

~~We are not currently a party to any legal proceedings.~~Employees

~~ITEM~~As 4.of ~~(REMOVE~~the ~~AND~~date ~~RESERVED)~~of this Form 10-K, our team comprises a single employee, Nataliia Petranetska, who assumes the roles of President, Treasurer and Director as per the stipulations outlined within the Employment Agreement as of July 30, 2020.

~~PART II~~Offices

~~ITEM~~Our 5.business ~~MARKET~~office ~~FOR~~is ~~REGISTRANTS~~located ~~COMMON~~at ~~EQUITY~~220 Emerald Vista Way #233, ~~RELATED~~Las ~~STOCKHOLDER~~Vegas, ~~MATTERS~~NV, ~~AND~~89144. ~~ISSUER~~This ~~PURCHASES~~office OFspace ~~EQUITY~~is ~~SECURITIES~~provided by our President for the Company’s needs at no cost. There is no formal rent agreement. Our telephone number is + 1 (205) 238 7735.

AsGovernment ~~of May 31, 2014 the Company had 30 active shareholders of record. The Company has not paid cash dividends and has no outstanding options.~~Regulation

~~ITEM~~We 6will be required to comply with all regulations, rules, and directives of governmental authorities and agencies applicable to our business in any jurisdiction which we would conduct activities. ~~SELECTED~~We ~~FINANCIAL~~do ~~DATA~~not believe that regulation will have a material impact on the way we conduct our business.

WeItem ~~are~~1A. aRisk ~~smaller reporting company as defined in Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item~~Factors.

4Forward-Looking Statements

~~ITEM~~This 7.Form ~~MANAGEMENT~~10-K contains forward-looking statements that are based on current expectations, estimates, forecasts and projections about us, our future performance, the market in which we operate, our beliefs and our management’Ss ~~DISCUSSION~~assumptions. ~~AND~~In ~~ANALYSIS~~addition, OFother ~~FINANCIAL~~written ~~CONDITION~~or ~~AND~~oral ~~RESULTS~~statements OFthat ~~OPERATIONS~~constitute forward-looking statements may be made by us or on our behalf. Words such as “expects”, “anticipates”, “targets”, “goals”, “projects”, “intends”, “plans”, “believes”, “seeks”, “estimates”, variations of such words and similar expressions are intended to identify such forward-looking statements. These statements are not guarantees of future performance and involve certain risks, uncertainties and assumptions that are difficult to predict or assess. Therefore, actual outcomes and results may differ materially from what is expressed or forecast in such forward-looking statements.

~~The~~Any investment in our shares of common stock involves a high degree of risk. You should carefully consider the following ~~discussion~~information ~~and~~about ~~analysis~~these risks, together with the other information contained in this annual report before you decide to invest in our common stock. Each of the following risks may materially and adversely affect our business objective, plan of operation and financial condition. ~~and~~These ~~results~~risks may cause the price of ~~operations~~our ~~should~~common bestock ~~read~~to indecline, ~~conjunction~~which ~~with~~may cause you to lose all or a part of the money you invested in our ~~financial~~common ~~statements~~stock. We provide the following cautionary discussion of risks, uncertainties and ~~related~~possible ~~notes included~~inaccurate ~~elsewhere~~assumptions relevant to our business plan. In addition to other information included in this annual report, the following factors should be considered in evaluating the Company’s business and future prospects.

~~This~~Intense ~~interim~~competition ~~report~~in ~~contains~~the ~~forward~~industry ~~looking statements~~may ~~relating~~impact to our ~~Company's~~business ~~future economic performance, plans and objectives of management for future~~ operations~~, projections of revenue mix and other financial items that are based on the beliefs of, as well as assumptions made by and information currently known to, our management~~. The words "expects”, “intends”, “believes”, “anticipates”, “may”, “could”, “should" and similar expressions and variations thereof are intended to identify forward-looking statements. The cautionary statements set forth in this section are intended to emphasize that actual results may differ materially from those contained in any forward looking statement.

AsWe ofoperate ~~May~~in 31a global, ~~2014~~competitive marketplace and face substantial competition from a limited number of established competitors, ~~BRM~~some ~~had~~of ~~$515~~which ~~cash~~may ~~on hand~~have ~~and~~greater infinancial ~~the~~resources ~~bank~~than we do. ~~Management~~Price ~~believes~~competition ~~this~~is ~~amount~~strong ~~will~~and, ~~not~~coupled ~~satisfy~~with ~~our~~the ~~cash~~existence ~~requirements~~of ~~for~~a ~~the~~number ~~next~~of ~~twelve~~cost-conscious ~~months~~customers, orhas ~~until such~~historically ~~time~~limited ~~that~~our ~~additional~~ability ~~proceeds~~to ~~are~~increase ~~raised~~prices. WeIn ~~plan~~addition to ~~satisfy~~price, ~~our~~competition ~~future~~is ~~cash~~based ~~requirements~~on -product ~~primarily~~performance ~~the~~and ~~working~~technological ~~capital required~~leadership, ~~for~~quality, ~~the~~reliability ~~development~~ of ~~our~~delivery ~~course~~and ~~guides~~customer service and ~~marketing~~support. ~~campaign~~There ~~and~~can tobe ~~offset~~no ~~legal~~assurance ~~and~~that ~~accounting~~competition ~~fees~~in -one byor ~~additional equity~~more ~~financing.~~of ~~This~~our markets will ~~likely~~not beadversely inaffect ~~the~~us ~~form~~and ofour ~~private~~results ~~placements~~ of ~~common stock~~operations.

~~Management~~Failure ~~believes that if subsequent private placements are successful, we will be able~~ to ~~generate~~predict ~~sales~~and ~~revenue~~react ~~within the following twelve months thereof. However, additional equity financing may not be available~~ to uscustomer ondemand ~~acceptable~~for ~~terms~~new orproducts ~~at all,~~ and ~~thus~~services we could ~~fail~~adversely toaffect ~~satisfy~~ our ~~future cash requirements~~business.

IfWe ~~BRM~~have isdedicated ~~unsuccessful~~significant inresources ~~raising~~to the ~~additional proceeds~~development, ~~through~~manufacturing aand ~~private~~marketing ~~placement~~of ~~offering~~our itproducts ~~will~~and ~~then~~services. ~~have~~There tocan ~~seek additional funds through debt financing, which would~~ be ~~highly~~ ~~difficult~~no ~~for~~assurance athat any new ~~development~~products ~~stage~~and ~~company~~services tothat ~~secure.~~we ~~Therefore,~~develop ~~the~~will ~~Company~~gain iswidespread ~~highly~~acceptance ~~dependent~~in ~~upon~~ the ~~success~~marketplace ~~of the~~or ~~anticipated~~will ~~private~~be ~~placement~~able ~~offering and failure thereof would result in BRM having~~ to ~~seek~~compete ~~capital~~successfully ~~from~~with other ~~sources~~new ~~such as~~products ~~debt~~or ~~financing,~~services ~~which~~that may ~~not even~~ be ~~available~~introduced toby ~~the company~~competitors. ~~However,~~In ~~if such financing were available~~addition, ~~because~~we ~~BRM~~may isincur ~~a development~~additional ~~stage~~warranty ~~company~~or ~~with~~other ~~no operations to date, it would likely have to pay additional~~ costs ~~associated~~as ~~with~~new ~~high~~products ~~risk loans and be subject to an above market interest rate. At such time these funds~~ are ~~required,~~tested ~~management would evaluate the terms of such debt financing~~ and ~~determine~~used ~~whether~~by ~~the business could sustain operations and growth and manage the debt load~~customers. If BRM cannot raise additional proceeds via a private placement of its common stock or secure debt financing it would be required to cease business operations. As a result, investors in BRM common stock would lose all of their investment.

~~The development and marketing of our products will continue over the next 12 months. BRM does not anticipate obtaining any further products or services.~~4

WeOperating ~~did not generate any revenue during the fiscal year ended May 31, 2014. As of the fiscal year ended May 31, 2014 we had $515 of cash on hand~~ in ~~the~~multiple ~~bank.~~focus ~~We incurred~~areas ~~operating~~introduces ~~expenses~~operational incomplexity ~~the~~that ~~amount~~may ofreduce ~~$23~~efficiency,~~269~~ ~~in the fiscal year ended May 31~~effectiveness, ~~2014. These operating expenses were comprised of professional fees~~ and ~~office~~overall ~~and general expenses~~performance. ~~Since inception we have incurred operating expenses of $43,115.~~

Each area of activities may have unique operational requirements, customer needs, and industry dynamics, which could strain management’s ability to effectively oversee all aspects, potentially leading to inefficiencies, misaligned strategies, and communication breakdowns. Serving multiple customer segments with differing needs can be challenging. The Company ~~will~~needs beto ~~dependent~~ensure ~~upon~~consistent ~~the~~quality ~~raising~~and ofcustomer ~~additional~~satisfaction ~~capital~~across ~~through~~all ~~placement~~segments, which might necessitate tailored strategies for each group. Allocating resources - such as finances, human resources, and technology - across different activities requires careful consideration. A lack of ~~common~~clear ~~stock~~prioritization incould ~~order~~lead to ~~implement~~suboptimal ~~its~~resource ~~business plan,~~allocation and reduced performance in one or ~~possibly~~more ~~through~~areas. aDifferent ~~merger~~activities ~~with~~could anhave ~~operating~~varying ~~company~~financial cycles, revenue recognition methods, and cash flow patterns. Managing financial reporting, budgeting, and forecasting across these diverse areas might be more intricate.

~~Off~~Workforce ~~Balance~~limitations ~~Sheet~~and ~~Arrangements~~challenges in talent acquisition.

AsThe ofCompany ~~the~~faces ~~date~~an ofoperational ~~this~~risk ~~Annual~~due ~~Report,~~to ~~the current~~its ~~funds~~dependence ~~available~~on to the ~~Company~~skills ~~will~~and ~~not~~expertise beof ~~sufficient~~a tosingle ~~continue operations~~employee. ~~The~~In ~~cost~~the toevent ~~establish~~of the ~~Company~~unavailability ~~and~~or ~~begin operations~~inability isof ~~estimated~~this key individual to beperform ~~approximately~~their ~~$50~~duties,~~000~~ ~~over~~ the ~~next~~organization ~~twelve~~may ~~months.~~experience ~~The~~disruptions ~~officer~~that ~~and~~could ~~director,~~impede ~~Sergio~~ongoing ~~Galli~~operations. Moreover, ~~has undertaken to provide~~ the ~~Company~~limited ~~with~~workforce ~~operating~~poses ~~capital~~challenges toin ~~sustain~~developing ~~our~~effective ~~business~~strategies ~~over~~for ~~the~~talent ~~next~~acquisition ~~twelve~~and ~~month~~retention, ~~period~~potentially ashindering the ~~expenses~~Company’s ~~are~~ability ~~incurred in~~to ~~the~~adapt ~~form~~to ofmarket achanges ~~non-secured~~and ~~advance~~sustain growth. ~~However~~To address these risks, ~~there~~it is nocrucial ~~contract~~for inthe ~~place~~Company orto ~~written~~diversify ~~agreement~~its ~~securing~~talent ~~this~~pool, ~~agreement.~~implement ~~Management believes~~succession ~~that~~planning, ifand ~~the~~invest ~~Company~~in ~~cannot~~initiatives ~~raise~~aimed ~~sufficient~~at ~~revenues~~attracting orand ~~maintain~~retaining ~~its~~skilled ~~reporting~~professionals. ~~status~~Proactive ~~with~~measures, ~~the~~such ~~SEC~~as itcross-training ~~will~~initiatives, ~~have~~can tofurther ~~cease all~~reduce ~~efforts~~dependency ~~directed~~on ~~towards~~any ~~the~~single ~~Company. As such~~individual, ~~any~~enhancing ~~investment~~organizational ~~previously~~resilience ~~made~~and ~~would~~agility bein ~~lost~~a incompetitive ~~its~~business ~~entirety~~environment.

~~Other~~The ~~than~~limited ~~the~~availability above described situation the Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of ~~operations,~~our ~~liquidity,~~sole ~~capital expenditures~~officer orand ~~capital~~director ~~resources~~may ~~that~~adversely ~~are~~affect ~~material~~business ~~to investors~~operations.

~~ITEM~~Mrs. 7APetranetska, our sole employee, currently dedicates around 40 hours per week to manage our operations. ~~QUANTITATIVE~~Although ~~AND~~she ~~QUALITATIVE~~presently ~~DISCLOSURE~~manages ~~ABOUT~~our ~~MARKET~~affairs ~~RISK~~effectively, there exists the possibility that increased demands from other commitments may limit her availability to oversee our business adequately. In the event of high demand, if Mrs. Petranetska is unable to manage the workload, the Company plans to expand its staff to support operations. The potential loss of Mrs. Petranetska could have adverse effects on our business development.

WeImproper ~~are~~conduct ~~a smaller reporting company as defined in Rule 12b-2~~ of ~~the~~our ~~Exchange~~associates, ~~Act~~agents ~~and~~or ~~are~~business ~~not~~partners ~~required~~could toresult ~~provide~~in ~~the~~financial ~~information~~costs ~~required~~or ~~under~~reputational ~~this item~~damage.

5We are subject to a variety of domestic and foreign laws, rules and regulations relating to improper payments to government officials, bribery, anti-kickback and false claims rules, competition, export and import compliance, money laundering and data privacy. If our associates, agents or business partners engage in activities in violation of these laws, rules or regulations, we may be subject to civil or criminal fines or penalties or other sanctions, may incur costs associated with government investigations, or may suffer damage to our reputation.

~~ITEM~~Market 8.competition ~~FINANCIAL~~may ~~STATEMENTS~~materially ~~AND~~and ~~SUPPLEMENTARY~~adversely ~~DATA~~affect our operating results.

~~BAND~~Our ~~REP~~Company ~~MANAGEMENT~~actively competes with many companies producing similar products. Depending on the particular application, ~~INC~~ we experience competition based on a number of factors, including price, quality, performance and availability. We compete against many companies, including divisions of larger companies with greater financial resources than we possess. As a result, these competitors may be both domestically and internationally better able to withstand a change in conditions within the markets in which we compete and throughout the global economy as a whole.

~~INDEX~~In TOaddition, ~~FINANCIAL STATEMENTS~~our ability to compete effectively depends on how successfully we anticipate and respond to various competitive factors, including new competitors entering our markets, new products and services that may be introduced by competitors, changes in customer preferences, pricing pressures and new government regulations. If we are unable to anticipate our competitors’ development of new products and services, identify customer needs and preferences on a timely basis, or successfully introduce new products and services or modify existing products and service offerings in response to such competitive factors, we could lose customers to competitors. If we cannot compete successfully, our sales and operating results could be materially and adversely affected.

	Page
Balance Sheets	F-2
Statements of Operations And Comprehensive Loss	F-3
Statements of Cash Flows	F-4
Statements of Changes in Stockholders’ Deficit	F-5
Notes to Financial Statements	F-6 – F-12

6Credit and counterparty risks pose potential harm to our business.

~~Audit~~The ~~report?~~financial condition of our customers could affect our ability to market our products and services or collect receivables. In addition, financial difficulties faced by our customers as a result of an adverse economic event or other market factors may lead to cancellation or delay of orders. Our customers may suffer financial difficulties that make them unable to pay for a product or solution when payments become due, or they may decide not to pay us, either as a matter of corporate decision-making or in response to changes in local laws and regulations. Although historically not material, we cannot be certain that, in the future, expenses or losses for uncollectible amounts will not have a material adverse effect on our revenues, earnings and cash flows.

~~F-1~~Legal and Regulatory Challenges may affect business operations.

~~BAND~~The ~~REP MANAGEMENT~~Company operates across multiple business lines, ~~INC~~including IT & Server Leasing, Marketing (SEO), purchasing of RSS feeds, and application. Each of these sectors is subject to a unique set of legal and regulatory requirements, which may vary depending on the jurisdiction. As a result, the Company faces challenges related to compliance with applicable laws and regulations, including potential changes in those regulations that could affect our operations.

~~BALANCE~~In ~~SHEETS~~addition to the legal complexities inherent in each business line, the Company must also navigate risks associated with cross-border legal environments, which could complicate the enforcement of rights and obligations. These challenges may result in increased legal costs, delays, or other operational impacts. Consequently, prospective investors should carefully consider the regulatory risks associated with the Company’s diverse business operations and seek legal counsel if needed to better understand the potential legal implications.

ASOur OFsuccess ~~MAY~~depends ~~31,~~on ~~2015~~executive ~~AND 2014~~management and our ability to attract and retain top talent.

~~(Currency~~Our ~~expressed~~future success depends to a significant degree on the skills, experience and efforts of our executive management and her ability to provide us with uninterrupted leadership and direction. The failure to retain our executive officer or a failure to provide adequate succession plans could have an adverse impact. Our future success also depends on our ability to attract, retain and develop qualified personnel at all levels of the organization. The availability of highly qualified talent is limited in ~~United~~ ~~States~~a ~~Dollars~~number ~~(“US$”)~~of the jurisdictions in which we operated, ~~except~~and the competition for ~~number~~talent is robust. A failure to attract, retain and develop new qualified personnel throughout the organization could have an adverse effect on our operations and implementation of ~~shares)~~our strategic plan.

	As of May 31,
	2015			2014
ASSETS
Current assets:
Cash and cash equivalents	$	–		$	515
TOTAL ASSETS	$	–		$	515
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Accounts payable and accrued liabilities	$	–		$	6,450
Amount due to a shareholder		31,952			25,830
Total current liabilities		31,952			32,280
Total liabilities		31,952			32,280
Stockholders’ deficit:
Common stock, $0.001 par value; 200,000,000 shares authorized; 110,022,572 shares and 110,022,572 shares issued and outstanding, respectively		110,023			110,023
Additional paid-in capital		25,830			–
Accumulated deficit		(167,805	)		(141,788	)
Total stockholders’ deficit		(31,952	)		(31,765	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	–		$	515

Information systems failures may disrupt business operations and result in financial losses or customer liabilities.

~~See~~Our ~~accompanying~~business ~~notes to~~is also dependent on other data-processing systems, communications and information systems. If any of these systems fail, whether caused by fire, other natural disaster, power or telecommunications failure, acts of cyber terrorism or war or otherwise, or they do not function correctly, we could suffer financial ~~statements~~loss, business disruption, liability to our customers, regulatory intervention or damage to our reputation. If any of these risks materialize, our reputation and our ability to conduct our business may be materially adversely affected.

~~F-2~~Cybersecurity attacks could lead to loss of confidential information and other business operational disruptions.

~~BAND~~We ~~REP MANAGEMENT~~rely extensively on computer systems to manage our business, ~~INC~~and our business is at risk from and may be impacted by cybersecurity attacks. These could include attempts to gain unauthorized access to our data and computer systems. Attacks can be both individual and/or highly organized attempts organized by very sophisticated hacking organizations. We employ a number of measures to prevent, detect and mitigate these threats, which include employee education, password encryption, frequent password change events, firewall detection systems, anti-virus software in-place and frequent backups; however, there is no guarantee such efforts will be successful in preventing a cyber-attack. A cybersecurity attack could compromise the confidential information of our employees, customers and supplier, and potentially violate certain domestic and international privacy laws. Furthermore, a cybersecurity attack on our customers and suppliers could compromise our confidential information in the possession of our customers and suppliers. A successful attack could disrupt and otherwise adversely affect our business operations.

~~STATEMENTS~~The OFongoing ~~OPERATIONS~~effects ~~AND~~of ~~COMPREHENSIVE~~the ~~LOSS~~outbreak of the COVID-19 pandemic could impact our business, financial condition, operations, and prospects.

~~FOR~~The ~~THE~~COVID-19 ~~YEARS~~pandemic ~~ENDED~~has ~~MAY~~had 31a notable impact on global society, ~~2015~~economies, ~~AND~~financial ~~2014~~markets, and business practices. Federal and state governments have implemented measures in an effort to contain the virus, including social

~~(Currency expressed in United States Dollars (“US$”), except for number of shares)~~6

	Years ended May 31,
	2015			2014
Revenues, net	$	–		$	–
Operating expenses:
General and administrative expenses		(4,130	)		(4,019	)
Consulting and professional fee		(21,887	)		(19,250	)
Total operating expenses		(26,017	)		(23,269	)
LOSS BEFORE INCOME TAXES		(26,017	)		(23,269	)
Income tax expense		–			–
NET LOSS	$	(26,017	)	$	(23,269	)
Net loss per share – Basic and diluted	$	(0.00	)	$	(0.00	)
Weighted average common shares outstanding – Basic and diluted		110,022,572			101,799,695

distancing, travel restrictions, border closures, limitations on public gatherings, work from home policies, supply chain logistical changes, and closure of non-essential businesses. The COVID-19 pandemic may impact our business operations, including our employees, customers, partners, and communities.

~~See~~Unspecified ~~accompanying~~and ~~notes to~~unascertainable ~~financial~~risks ~~statements~~may affect our business operations.

FThere is no basis for shareholders to evaluate the possible merits or risks of potential business combination. To the extent that the Company effects a business combination with a financially unstable operating company or an entity that is in its early stage of development or growth, the Company will become subject to numerous risks. If the Company effects a business combination with an entity in a high-3risk industry, the Company will become subject to the currently unascertainable risks of that industry. Although management will endeavor to evaluate the risks inherent in a particular business or industry, there can be no assurance that management will properly ascertain or assess all such risks that the Company perceived at the time of the consummation of a business combination.

~~BAND~~Risk ~~REP MANAGEMENT,~~related ~~INC~~to Rule 144.

~~STATEMENTS~~The OFSEC ~~CASH~~adopted ~~FLOWS~~amendments to Rule 144 which became effective on February 15, 2008. These Rule 144 amendments apply to securities acquired both before and after that date. Generally, under the Rule 144 amendments, a person who has beneficially owned restricted shares for at least three months would be entitled to sell their securities provided that: (i) such person is not deemed to have been an affiliate at the time of, or at any time during the three months preceding, a sale; (ii) we are subject to and are current in the Exchange Act periodic reporting requirements for at least 90 days before the sale; and (iii) if the sale occurs prior to satisfaction of a one-year holding period, provided current information is available at the time of sale.

~~FOR~~Persons ~~THE~~who ~~YEARS~~have ~~ENDED MAY~~beneficially 31owned restricted shares for at least three months but who are affiliates at the time of, ~~2015~~or ~~AND~~at ~~2014~~any time during the three months preceding a sale, would be subject to additional restrictions, by which such person would be entitled to sell within any three-month period only a number of securities that does not exceed the greater of either of the following: (i) 1% of the total number of securities of the same class then outstanding; or (ii) the average weekly trading volume of such securities during the four calendar weeks preceding the filing of a notice on Form 144 with respect to the sale; provided, in each case, that we are subject to the Exchange Act periodic reporting requirements for at least three months before the sale. Such sales by affiliates must also comply with the manner of sale, current public information and notice provisions of Rule 144.

~~(Currency~~These ~~expressed~~ Rule 144 related risks are subject to further restrictions in ~~United~~the ~~States~~event ~~Dollars~~that ~~(“US$”))~~the Exchange Act reporting company is deemed to be a Shell Company, such as the Company.

	Years ended May 31,
	2015			2014
Cash flow from operating activities:
Net loss	$	(26,017	)	$	(23,269	)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities		(6,450	)		2,450
Net cash used in operating activities		(32,467	)		(20,819	)
Cash flows from financing activities:
Issue of common stocks		–			5,350
Advance from a shareholder		32,982			15,830
Net cash provided by financing activities		32,982			21,180
NET CHANGE IN CASH AND CASH EQUIVALENTS		(515	)		361
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR		515			154
CASH AND CASH EQUIVALENTS, END OF YEAR	$	–		$	515
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for income taxes	$	–		$	–
Cash paid for interest	$	–		$	–
NON-CASH INVESTING AND FINANCING ACTIVITIES
Forgiveness of related party debts	$	25,830		$	–

Item 1B. Unresolved Staff Comments.

~~See accompanying notes to financial statements~~None.

~~F-4~~Item 1C. Cybersecurity.

~~BAND~~The ~~REP MANAGEMENT~~Company is subject to various laws and regulations issued by multiple government agencies concerning the protection and confidentiality of its information systems, ~~INC~~customer data, and other business information. The Company maintains policies and procedures intended to protect the confidentiality, integrity, and availability of the information systems and data.

~~STATEMENTS~~The OFBoard ~~CHANGES~~of INDirectors ~~STOCKHOLDERS’~~maintains ~~DEFICIT~~active oversight of our cybersecurity risks and receives regular updates from management on the cybersecurity program, including risk assessments, incident response capabilities, and the effectiveness of controls. Management is responsible for assessing and managing our material cybersecurity risks, developing and implementing our cybersecurity policies, procedures, and controls, and reporting on the status of the program and any material cybersecurity incidents to the Board.

~~FOR~~As ~~THE~~of ~~YEARS~~the ~~ENDED~~date ~~MAY~~of 31this report, ~~2015~~we ~~AND~~are ~~2014~~not aware of any cybersecurity threats or incidents, including prior events, that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition.

~~(Currency expressed in United States Dollars (“US$”), except for number of shares)~~7

	Common stock				Additional paid-in		Accumulated			Total stockholders’
	No. of shares		Amount		capital		deficit			deficit
Balance as of June 1, 2013		60,000,072	$	60,000	$	–	$	(73,846	)	$	(13,846	)
Shares issued for cash at $0.001 par value on May 30, 2013		50,022,500		50,023		–		(44,673	)		5,350
Net loss for the year		–		–		–		(23,269	)		(23,269	)
Balance as of May 31, 2014		110,022,572	$	110,023	$	–	$	(141,788	)	$	(31,765	)
Forgiveness of related party debts		–		–		25,830		–			25,830
Net loss for the year		–		–		–		(26,017	)		(26,017	)
Balance as of May 31, 2015		110,022,572	$	110,023	$	25,830	$	(26,017	)	$	(31,952	)

Item 2. Properties.

~~See~~The ~~accompanying~~Company ~~notes to~~does ~~financial~~not ~~statements~~hold any leased office spaces.

~~F-5~~Item 3. Legal Proceedings.

~~BAND~~We ~~REP MANAGEMENT~~know of no legal proceedings to which we are a party or to which any of our property is the subject which are pending, ~~INC~~threatened or contemplated or any unsatisfied judgments against us.

~~NOTES~~Item ~~TO FINANCIAL~~4. ~~STATEMENTS~~Mine Safety Disclosures.

~~FOR~~Not ~~THE YEARS ENDED MAY 31, 2015 and 2014~~applicable.

~~(Currency expressed~~PART ~~in United States Dollars (“US$), except for number of shares)~~II

~~Band~~Market Rep Management Inc. (“BNRM” or the “Company”) was incorporated in the State of Nevada as a for-profit Company on May 4, 2012 and established a fiscal year end of May 31. It is a development-stage company that intends to find and manage new music talents and bands for a 25% take of the earnings. The Company is currently in the development stage as defined under FASB ASC 915-10, “Development Stage Entities". All activities of the Company to date relate to its organization, initial funding and share issuances.Information

The Company’s ~~has~~common ~~not~~stock ~~yet~~is ~~commenced~~currently ~~any significant~~quoted ~~operations~~on ~~and, in accordance with ASC Topic 915,~~ the ~~Company~~OTC ismarket ~~considered~~“Pink aSheets” ~~development~~under ~~stage company. The Company is in~~ the ~~initial~~symbol ~~development stage and has incurred losses since inception~~“SKYI”.

OnNumber ~~February 6, 2014, the Company approved a 187:1 forward split~~ of ~~the common stock.~~Holders

~~2. GOING CONCERN~~As ~~UNCERTAINTIES~~of August 31, 2025, the 223,548,220 issued and outstanding shares of common stock were held by a total of 70 shareholders of record.

These financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future.Dividends

~~For~~The ~~the~~Company ~~year~~does ~~ended~~not ~~May~~expect ~~31, 2015,~~to ~~the~~pay ~~Company~~dividends ~~has~~for ~~incurred~~the aforeseeable ~~net~~future ~~loss~~because ofit ~~$26,017~~does ~~and~~not ~~experienced~~have ~~negative~~sufficient ~~operating~~revenues or cash ~~flows~~resources. ofThe ~~$32,467~~payment ~~with~~of andividends ~~accumulated deficit~~will ofbe ~~$167,805~~contingent asupon ofthe ~~that~~Company’s ~~date.~~future ~~The~~revenues ~~continuation~~and ofearnings, ~~the~~if ~~Company~~any, iscapital ~~dependent~~requirements ~~upon~~and ~~the~~overall ~~continuing~~ financial ~~support~~conditions. ofThe ~~its shareholders.~~payment ~~Management~~of ~~believes~~any ~~this~~future ~~funding~~dividends will ~~continue,~~be ~~and~~within isthe ~~also~~discretion ~~actively~~of ~~seeking~~the ~~new~~Company’s ~~investors.~~board ~~Management~~of ~~believes~~directors ~~the existing~~as ~~stockholders~~then ~~will~~constituted. ~~provide~~The ~~the~~Company ~~additional~~expects ~~cash~~that tofuture ~~meet~~management ~~the~~will ~~Company’s~~determine ~~obligations~~to asretain ~~they~~any ~~become~~earnings ~~due.~~for ~~However,~~use ~~there is~~in noits ~~assurance~~business ~~that~~operations and accordingly, the Company ~~will~~does benot ~~successful~~anticipate indeclaring ~~securing~~any ~~sufficient~~dividends ~~funds~~in ~~to sustain~~ the ~~operations~~foreseeable future.

~~These~~Recent ~~and~~Sales other factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of ~~assets~~Unregistered ~~or the amounts and classification of liabilities that may result in the Company not being able to continue as a going concern.~~Securities

Common ~~3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES~~Stock

~~l Basis~~ The Company is authorized to issue an aggregate of ~~presentation~~500,000,000 common shares with a par value of $0.001 per share.

~~These~~As ~~accompanying~~of ~~financial statements~~August ~~have~~31, ~~been~~2021, ~~prepared~~the inCompany ~~accordance~~had ~~with~~a ~~generally~~total ~~accepted~~of ~~accounting~~110,022,572 ~~principles~~shares inof ~~the~~its ~~United~~common ~~States~~stock ofissued ~~America~~and ~~(“US GAAP”)~~outstanding.

~~l Use~~On September 4, 2021, the Company converted debt to Zhang Yu in the amount of ~~estimates~~$75,000 ~~and~~into ~~assumptions~~15,000,000 common shares at the conversion price of $0.005.

InOn ~~preparing~~September ~~these~~4, ~~financial statements~~2021, ~~management~~ ~~makes estimates and assumptions that affect~~ the ~~reported~~Company ~~amounts~~converted ofdebt ~~assets~~to ~~and~~Zhang ~~liabilities~~Yu in the ~~balance~~amount ~~sheet~~of ~~and revenues~~$24,537 ~~and~~into ~~expenses~~4,907,400 ~~during~~common ~~the~~shares ~~years~~at ~~reported.~~the ~~Actual~~conversion ~~results~~price ~~may~~of ~~differ from these estimates~~$0.005.

On ~~l Shell~~June ~~company~~17, 2022, the Board of Directors of the Company has authorized the issuance of 5,000,000 preferred stock in exchange for 5,000,000 restricted common stock.

~~The~~On July 1, 2022, the Company ~~has~~converted ~~not~~salary ~~operated or~~debt ~~commenced~~to ~~any~~Nataliia ~~significant~~Petranetska ~~business~~in ~~with~~the noamount ~~nominal~~of ~~assets.~~$65,000 Itfor isthe ~~currently~~period ~~considered~~from asDecember a1, ~~shell~~2020, ~~company~~to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043.

On ~~l Cash~~November ~~and~~1, ~~cash~~2022, ~~equivalents~~the Company converted notes payable to Khamijon Alimzhanov in the amount of $74,000 into 21,142,857 common restricted shares at the conversion price of $0.0035.

Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.8

~~F-6~~On December 12, 2022, the Company converted salary debt to Khamijon Alimzhanov in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043.

~~BAND~~On ~~REP MANAGEMENT~~January 5, ~~INC~~2023, the Company converted salary debt to Khamijon Alimzhanov in the amount of $60,000 for the period from January 1, 2022, to December 31, 2022, into 13,333,333 common restricted shares at the conversion price of $0.0045.

~~NOTES~~On ~~TO FINANCIAL~~May ~~STATEMENTS~~1, 2023, the Company converted debt to ITEQ Logic Ltd. in the amount of $52,500 into 15,000,000 common shares at the conversion price of $0.0035.

~~FOR~~On ~~THE YEARS~~May ~~ENDED~~1, ~~MAY~~2023, 31the Company converted debt to Marketbiz Limited in the amount of $56,000 ~~2015~~into ~~and~~16,000,000 ~~2014~~common shares at the conversion price of $0.0035.

~~(Currency expressed~~On December 22, 2024, the Company converted debt to ITEQ Logic Ltd. in ~~United~~the ~~States~~amount ~~Dollars~~of ~~(“US~~$)29,095 ~~except~~into ~~for~~2,909,500 ~~number~~common shares at the conversion price of ~~shares)~~$0.01.

There ~~l Income~~were ~~taxes~~223,548,220 and 220,638,720 shares of common stock issued and outstanding as of August 31, 2025 and 2024, respectively.

~~The~~Preferred Company adopted the provisions of paragraph 740-10-25-13 of the FASB Accounting Standards Codification. Paragraph 740-10-25-13 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under paragraph 740-10-25-13, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13.Stock

The ~~estimated~~Company ~~future~~is ~~tax~~authorized ~~effects of~~to ~~temporary~~issue ~~differences~~an ~~between~~aggregate ~~the tax basis~~ of ~~assets and liabilities are reported in the accompanying balance sheets~~30,000,000 aspreferred ~~well as~~shares ~~tax~~with ~~credit~~a ~~carry-backs~~par ~~and~~value ~~carry-forwards. The Company periodically reviews the recoverability~~ of ~~deferred~~$0.001 ~~tax~~per ~~assets recorded on its balance sheets and provides valuation allowances as management deems necessary~~share.

On ~~l Uncertain~~June ~~tax~~15, ~~positions~~2022 the Board of Directors of Sky Century Investment has authorized the issuance of 5,000,000 preferred stock with 15 votes each to Yan Tie Ying in exchange for 5,000,000 restricted common stock.

~~The~~As ~~Company~~of ~~did~~August ~~not~~31, ~~take~~2025 ~~any uncertain~~and ~~tax~~2024, ~~positions~~the ~~and~~Company had noa ~~adjustments~~total toof ~~its~~5,000,000 ~~income~~shares ~~tax liabilities or benefits pursuant to the provisions~~ of ~~Section 740-10-25~~its ~~for~~preferred ~~the~~stock ~~years~~issued ~~ended May, 31 2015~~ and ~~2014~~outstanding.

Other ~~l Net~~Stockholder ~~loss per share~~Matters

~~The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share~~None.” Basic loss per share is computed by dividing the net income by the weighted-average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.

~~There~~Item ~~were no potentially outstanding dilutive shares for the years ended May 31, 2015 and 2014~~6. [Reserved]

Item ~~l Related~~7. ~~parties~~Management’s Discussion and Analysis of Financial Condition and Results of Operations.

~~The~~Some of the statements contained in this Form 10-K of Sky Century Investment, Inc. (hereinafter the “Company”, ~~follows subtopic~~“we” ~~850~~or “our”) discuss future expectations, contain projections of our plan of operation or financial condition or state other forward-looking information. In this Form 10-K, offorward-looking statements are generally identified by the ~~FASB~~words ~~Accounting~~such ~~Standards~~as ~~Codification~~“anticipate”, ~~for~~“plan”, “believe”, “expect”, “estimate”, and the ~~identification~~like. ofForward-looking ~~related~~statements ~~parties~~involve future risks and ~~disclosure~~uncertainties, there are factors that could cause actual results or plans to differ materially from those expressed or implied. These statements are subject to known and unknown risks, uncertainties, and other factors that could cause the actual results to differ materially from those contemplated by the statements. The forward-looking information is based on various factors and is derived using numerous assumptions. A reader, whether investing in the Company’s securities or not, should not place undue reliance on these forward-looking statements, which apply only as of ~~related party~~the ~~transactions~~date of this Form 10-K. Important factors that may cause actual results to differ from projections include, for example:

~~Pursuant to section 850-10-20~~ ·the ~~related~~success ~~parties~~or ~~include~~failure ~~a) affiliates~~ of ~~the~~Management’s ~~Company;~~efforts ~~b) entities 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 beimplement ~~accounted for by~~ the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company;’s e)plan ~~management~~ of ~~the Company~~operation; f) other parties with which the Company may deal if one party 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.

~~The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in~~ ·the ~~ordinary~~ability ~~course~~ of ~~business. However, disclosure of transactions that are eliminated in~~ the ~~preparation of~~Company 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~~fund noits ~~amounts~~operating 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 statementsexpenses; 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) amount 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.

~~F-7~~·the ability of the Company to compete with other companies that have a similar plan of operation;

~~BAND~~·the ~~REP MANAGEMENT,~~effect ~~INC.~~of changing economic conditions impacting our plan of operation;

~~NOTES~~·the ~~TO FINANCIAL~~ability ~~STATEMENTS~~of the Company to meet the other risks as may be described in future filings with Securities and Exchange Commission (“SEC”).

~~FOR THE YEARS ENDED MAY 31, 2015 and 2014~~9

~~(Currency expressed~~RESULTS inOF ~~United States Dollars (“US$), except for number of shares)~~OPERATIONS

~~l Commitments~~Results ~~and~~of ~~contingencies~~Operations for the year ended August 31, 2025, as compared to the year ended August 31, 2024

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 such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.Revenue

IfDuring the ~~assessment~~years ofended aAugust ~~contingency indicates~~31, ~~that~~2025 itand is2024, ~~probable~~we ~~that~~have agenerated ~~material~~total ~~loss~~revenues ~~has~~of ~~been~~$76,338 ~~incurred~~ and ~~the amount of the liability can be estimated~~$51,800, ~~then the estimated liability would be accrued in the Company’s financial statements~~respectively. IfRevenue ~~the~~for ~~assessment~~2025 ~~indicates~~increased ~~that~~by ~~a potentially material loss contingency is not probable but is reasonably possible~~47%, or is$24,538, ~~probable~~primarily ~~but~~due ~~cannot~~to ~~be estimated, then~~ the ~~nature~~expansion of ~~the~~ ~~contingent~~our ~~liability~~business lines, ~~and~~higher anproper ~~estimate~~outreach ofto ~~the~~existing ~~range~~customers ~~of possible losses, if determinable~~ and ~~material,~~the ~~would~~acquisition beof ~~disclosed~~new ones.

~~Loss~~Cost ~~contingencies~~of ~~considered remote~~revenues ~~are~~for ~~generally~~the ~~not~~years ~~disclosed~~ended ~~unless~~August ~~they involve guarantees~~31, in2025 ~~which~~and ~~case~~2024 ~~the~~were ~~guarantees~~$51,859 ~~would~~and be$34,672, ~~disclosed~~respectively. ~~Management does~~Cost ~~not~~of ~~believe,~~revenue ~~based~~consists ~~upon~~of ~~information~~amortization ~~available~~expenses atfor ~~this~~an ~~time~~intangible asset (database, ~~that~~RSS ~~these~~Feeds, ~~matters~~API ~~will~~and ~~have~~website aupdate ~~material~~costs). ~~adverse~~Cost ~~effect~~of onrevenue ~~the Company’s~~for ~~financial~~2025 ~~position~~increased by 50%, ~~results~~or of$17,187. ~~operations~~The orincrease ~~cash~~was ~~flows.~~primarily ~~However,~~due ~~there~~to isthe noacquisition ~~assurance~~of ~~that~~a ~~such~~new ~~matters~~database ~~will not~~in ~~materially~~August ~~and~~2024; ~~adversely~~the ~~affect~~capitalization of website update costs in December 2024; the ~~Company’s~~acquisition ~~business,~~of ~~financial~~RSS ~~position,~~feeds and ~~results~~API in May 2025; the capitalization of ~~operations~~API orcode ~~cash~~optimization ~~flows~~costs in August 2025.

Operating ~~l Fair value of financial instruments~~expenses

~~The~~We ~~Company~~had ~~follows~~total ~~paragraph 825-10-50-10~~operating ofexpenses ~~the FASB Accounting Standards Codification for disclosures about fair value~~ of ~~its~~$141,110 ~~financial instruments~~ and ~~has adopted~~$90,048, ~~paragraph~~during ~~820-10-35-37 of~~ the ~~FASB~~years ~~Accounting~~ended ~~Standards~~August ~~Codification~~31, ~~(“Paragraph~~2025 ~~820-10-35-37”)~~and to2024, ~~measure the fair value of its financial instruments~~respectively. ~~Paragraph~~The ~~820-10-35-37~~operating ofexpenses for the ~~FASB~~years ~~Accounting~~ended ~~Standards~~August ~~Codification~~31, ~~establishes~~2025 ~~a framework~~and ~~for~~2024 ~~measuring~~included ~~fair~~general ~~value~~and inadministrative ~~generally~~expenses ~~accepted~~of ~~accounting principles (GAAP)~~$98,823 and ~~expands~~$60,000; ~~disclosures about fair value measurements. To increase consistency~~ and ~~comparability~~professional infees ~~fair~~of ~~value~~$42,287 ~~measurements~~ and ~~related disclosures~~$30,048, ~~paragraph~~respectively. ~~820-10-35-37 of~~Total ~~the~~operating ~~FASB~~expenses ~~Accounting~~for ~~Standards~~2025 ~~Codification~~increased ~~establishes~~by a57%, ~~fair~~or ~~value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels~~$51,062. The ~~fair~~overall ~~value~~increase ~~hierarchy~~in ~~gives~~total ~~the~~expenses ~~highest~~was ~~priority~~due to ~~quoted~~software ~~prices~~development ~~(unadjusted) in~~expenses, ~~active~~consulting ~~markets~~services ~~for identical assets or liabilities~~ and ~~the~~higher ~~lowest~~professional ~~priority~~fees toincurred ~~unobservable~~in ~~inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of~~ the ~~FASB~~current ~~Accounting Standards Codification are described below:~~period.

Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.

Other Income (Expenses)

~~Financial~~The ~~assets are~~total ~~considered~~other ~~Level~~expenses 3for ~~when~~the ~~their~~years ~~fair~~ended ~~values~~August ~~are determined using pricing models~~31, ~~discounted~~2025 ~~cash~~and ~~flow~~2024 ~~methodologies~~were or$594 ~~similar techniques~~ and at$0, ~~least~~respectively. ~~one~~Other ~~significant~~expenses ~~model~~included ~~assumption~~interest oron ~~input~~the ~~is unobservable~~debt.

~~The~~Net ~~fair~~Income ~~value hierarchy gives the highest priority to quoted prices~~ (~~unadjusted~~Loss) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

~~The~~During ~~carrying~~the ~~amounts of~~years ~~the~~ended ~~Company’s~~August ~~financial~~31, ~~assets~~2025 and ~~liabilities~~2024, ~~such~~we ashad ~~cash~~net ~~and~~losses ~~accounts~~of ~~payable~~$117,225 and ~~accrued~~$72,920, ~~expenses~~respectively. Net losses for 2025 increased by 61%, ~~approximate~~or ~~their fair~~$44,305. ~~values~~The ~~because~~main ofimpact on the ~~short~~increase ~~maturity~~in ofnet ~~these~~loss ~~instruments~~was the increase in operating expenses as described above.

~~Transactions~~Liquidity ~~involving~~and ~~related~~Capital ~~parties~~Resources ~~cannot~~and beCash presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.Requirements

~~F-8~~The following table summarizes total current assets, liabilities and working capital deficit as of August 31, 2025 and 2024:

BAND REP MANAGEMENT, INC.

	August 31, 2025		August 31, 2024		$ Change		% Change
Current assets	$	1,977	$	25,900	$	(23,923)	(92%)
Current liabilities		397,449		292,960		104,489	36%
Working capital deficit	$	(395,472)	$	(267,060)	$	(128,412)	-

~~NOTES~~As ~~TO FINANCIAL~~of ~~STATEMENTS~~August 31, 2025 and 2024, the Company had cash of $477 and $0, respectively. The Company had a working capital deficit of $395,472 and $267,060 as of August 31, 2025 and 2024, respectively.

FOR THE YEARS ENDED MAY 31, 2015 and 2014

	August 31, 2025		August 31, 2024		$ Change		% Change
Net cash provided by operating activities	$	46,481	$	(501)	$	46,982	(9,378%)
Net cash used in investing activities		(92,140)		(28,500)		(63,640)	223%
Net cash provided by (used in) financing activities		46,136		29,001		17,135	59%
Net increase (decrease) in cash, restricted cash and cash equivalents	$	477	$	-	$	-	-%

~~(Currency expressed~~Cash flows provided by operating activities for 2025 increased by $46,982 compared to 2024. This increase was primarily driven by increased accounts payable and deferred income offset by amortization expense compared to the prior year. During the year ended August 31, 2025, the Company used $46,481 of cash in ~~United~~operating ~~States~~activities ~~Dollars~~due ~~(“US~~to its net loss of $)117,225; ~~except~~amortization ~~for~~of ~~number~~$51,859; prepaid expenses of ~~shares)~~$24,400; accounts payable; accrued liabilities of $59,897 and deferred income of $27,550. During the year ended August 31, 2024, the Company used $501 of cash

~~l Recent accounting pronouncements~~10

Inin ~~May~~operating ~~2014,~~activities ~~the FASB~~due ~~issued~~to ~~ASU~~its ~~No.~~net ~~2014-09,~~loss “Revenue from Contracts with Customers (Topic 606)” which amended the existing accounting standards for revenue recognition. ASU 2014-09 establishes principles for recognizing revenue upon the transfer of ~~promised~~ ~~goods or services to customers~~$72,920; inamortization anof ~~amount that reflects the expected consideration received in exchange for those goods or services. The guidance was effective for fiscal years beginning after December 15~~$34,672; ~~2016~~prepaid ~~and~~expenses ~~for~~of ~~interim periods within those fiscal years. In recent re-deliberations~~$25,900; ~~the~~accounts ~~FASB~~payable ~~approved~~and aaccrued ~~one-year~~liabilities ~~deferral~~ of ~~the effective date of this guidance~~$79, ~~such~~897; ~~that~~deferred itincome will be effective on January 1, 2018. Early adoption is not permitted. The amendments may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of ~~the date of initial application. The Company is currently in the process of evaluating the impact of adoption of the ASU on its condensed consolidated financial statements~~$16, ~~but does not expect the impact to be material~~250.

InInvesting ~~June~~activities ~~2014,~~used ~~the FASB issued ASU 2014-12~~$92,140 ~~“Accounting for Share-Based Payments When the Terms~~ of ancash ~~Award~~in ~~Provide~~2025 ~~That~~compared awith ~~Performance~~$28,500 ~~Target Could~~in Be2024. ~~Achieved~~During ~~After~~ the ~~Requisite~~year ~~Service~~ended ~~Period~~August ~~(Topic~~31, ~~718)”.~~2025, ~~ASU~~the ~~2014-12~~Company ~~requires~~had ~~that~~$92,140 aof ~~performance~~cash ~~target~~in ~~that~~investing ~~affects vesting~~activities ~~and~~consisting ~~that~~of ~~could~~capitalized bewebsite ~~achieved~~update ~~after the requisite service period be treated as a performance condition. As such~~costs, ~~the performance~~capitalized ~~target~~API ~~should~~code ~~not~~optimization becosts ~~reflected~~and ~~in estimating~~ the ~~grant-date~~acquisition ~~fair~~of ~~value~~RSS offeeds ~~the~~and ~~award~~API. ~~ASU~~During ~~2014-12~~the isyear ~~effective~~ended ~~for annual~~August ~~reporting periods beginning after December 15~~31, ~~2015~~2024, ~~with~~the ~~early adoption permitted. The~~ Company ishad ~~evaluating~~$28,500 ~~the potential impacts~~ of ~~the~~cash ~~new~~in ~~standard~~investing onactivities ~~its~~consisting ~~existing~~of ~~share-based~~acquisition ~~compensation~~of ~~plans,~~intangible ~~but does not expect the impact to be material~~assets.

InFinancing ~~August 2014,~~activities ~~the~~generated ~~FASB issued ASU 2014-15~~$46,136 ~~“Presentation~~ of ~~Financial~~cash ~~Statements~~in -2025 ~~Going~~and ~~Concern~~used ~~(Subtopic~~$29,001 ~~205-40):~~in ~~Disclosure of~~2024. ~~Uncertainties~~During ~~about~~the anyear ~~Entity’s~~ended ~~Ability~~August to31, ~~Continue~~2025, asthe aCompany ~~Going~~generated ~~Concern”.~~$46,136 ~~ASU~~of ~~2014-15~~cash ~~addresses management’s responsibility~~ in ~~evaluating~~financing ~~whether~~activities, ~~there~~which iscame ~~substantial~~from ~~doubt~~common ~~about~~stock aissuance ~~company’s~~of ~~ability~~$29,094 ~~to continue as a going concern~~ and toproceeds ~~provide~~from related ~~footnote~~party ~~disclosures.~~loans ~~Management’s~~of ~~evaluation~~$23,173, ~~should~~offset beby ~~based~~$6,131 onin ~~relevant~~repayments ~~conditions~~to ~~and~~related ~~events~~parties. ~~that are~~During ~~known and reasonably knowable at~~ the ~~date~~year ~~that~~ended ~~the~~August ~~financial statements are issued. This guidance is effective for fiscal years ending after December 15~~31, ~~2016 and for interim periods within those fiscal years~~2024, ~~with~~the ~~early adoption permitted. The~~ Company is ~~currently~~generated in$29,001 ~~the process~~ of ~~evaluating~~cash ~~the~~in ~~impact~~financing ~~of adoption of the ASU on its condensed consolidated financial statements~~activities, ~~but~~ ~~does~~which ~~not~~came ~~expect~~from ~~the~~advances ~~impact~~from torelated ~~be material~~parties.

InOur ~~April~~auditors ~~2015,~~have ~~the FASB~~ issued ~~ASU~~ ~~2015-03,~~a “~~Simplifying~~going ~~the Presentation of Debt Issuance Costs (Subtopic 835-30)~~concern” ~~which~~opinion, ~~requires~~meaning ~~debt~~that ~~issuance costs~~there ~~related~~is tosubstantial adoubt ~~recognized~~we ~~debt~~can ~~liability~~continue ~~to be presented in the balance sheet~~ as aan ~~direct~~on-going ~~deduction~~business ~~from~~for the ~~carrying~~next ~~amount of~~twelve ~~that~~months ~~debt~~unless ~~liability,~~we ~~consistent~~obtain ~~with~~additional ~~debt discounts or premiums~~capital. ~~ASU~~Our ~~2015-03~~only issources ~~effective~~ for ~~annual~~cash ~~reporting~~during ~~periods beginning after December 15, 2015, with early adoption permitted. The Company is currently in~~ the ~~process~~period ofwere ~~evaluating~~selling ~~the~~our ~~impact~~services ofand ~~adoption of~~loans ~~the~~from ~~ASU~~our ~~on its condensed consolidated financial statements, but does not expect the impact to be material~~director.

InCritical ~~July~~Accounting ~~2015,~~Policies ~~the FASB issued ASU 2015-11, “Simplifying the Measurement of Inventory.” Under this ASU, inventory will be measured at the “lower of cost~~ and ~~net~~Significant ~~realizable~~Judgments ~~value”~~ and options that currently exist for “market value” will be eliminated. The ASU defines net realizable value as the “estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.” No other changes were made to the current guidance on inventory measurement. ASU 2015-11 is effective for interim and annual periods beginning after December 15, 2016, with early adoption permitted. The Company is currently in the process of evaluating the impact of adoption of the ASU on its condensed consolidated financial statements, but does not expect the impact to be material.Estimates

~~The~~Use ~~Company~~of ~~has~~Estimates ~~reviewed all recently issued, but not yet effective, accounting pronouncements~~ and ~~do not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.~~Assumptions

In 4preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the period reported. ~~AMOUNT~~ ~~DUE~~Actual TOresults Amay ~~DIRECTOR~~differ from these estimates.

AsRevenue of May 31, 2015, the balance represented temporary advances made by a director, Xiaoying Lei to the Company for its working capital purposes, which were unsecured, interest free and with no fixed terms of repayment.Recognition

FThe Company recognizes revenue in accordance with Accounting Standards Update (“ASU”) 2014-909, “Revenue from contracts with customers (Topic 606)”. Revenue is recognized when a customer obtains control of promised goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the considerations that the Company expects to receive in exchange for those goods or services.

~~BAND~~Our ~~REP MANAGEMENT,~~primary ~~INC.~~revenue streams are:

~~NOTES~~·RSS ~~TO FINANCIAL~~Feeds: ~~STATEMENTS~~The Company offers the sale of RSS feeds designed to meet the diverse needs of customers in the cannabis news industry. These feeds include a variety of cannabis-related news and information, including news updates, market analyses, industry trends, and regulatory changes. The Company generates and sells a file that contains links to the RSS Feeds where the customer receives the information and use it on its own.

~~FOR~~·Podcasts: ~~THE YEARS~~In ~~ENDED~~addition ~~MAY~~to 31selling RSS feeds, ~~2015~~the Company generates the file by providing links to access various podcasts that delve into different aspects of the cannabis industry. The company does not produce the podcasts themselves. In these podcasts, customers can find discussions, interviews with industry leaders, expert opinions, and ~~2014~~analyses of key trends and events shaping the cannabis landscape. The Company generates and sells a file that contains links to podcasts where the customer receives the information and use it on its own.

~~(Currency expressed~~·IT services: The Company provides IT services focusing on server leasing and technical support. Our server leasing solutions are designed to meet the diverse needs of businesses, offering scalable options to ensure optimal performance and reliability. Our technical support services provide clients with assistance in ~~United~~managing ~~States~~and ~~Dollars~~maintaining ~~(“US$)~~their server infrastructure, ~~except~~ensuring ~~for~~that ~~number~~systems ofoperate ~~shares)~~efficiently and securely. Through the leasing service, customers gain access to servers tailored to their business needs, including various configurations based on performance, storage capacity, and scalability. Through technical support, the customers receive support documentation that details the setup process, usage guidelines, and maintenance protocols.

The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606 using the following 5~~. STOCKHOLDERS’~~-step ~~DEFICIT~~process:

~~The Company is authorized to issue an aggregate of 200,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued.~~11

OnStep ~~May~~1: ~~30,~~Identify ~~2012,~~ the ~~sole director purchased 6,000,000 shares of the common stock in the Company at $0.001 per share for $6,000.~~Contract

OnThe ~~July 31, 2013, the~~ Company ~~issued~~identifies ~~267,500~~contracts ~~Common~~through ~~shares~~the atagreement ~~$0.020~~and ~~per~~invoices ~~share~~issued ~~for~~to ~~$5,350.~~customers Onthat ~~February~~specify ~~6, 2014~~ the ~~Company~~services ~~approved~~to abe ~~187:1 forward split of the common stock~~provided.

OnStep ~~February~~2: 7,Identify ~~2014, the~~Performance ~~Company redeemed 5,679,144 shares belonging to the President for no cash. All shares have been retroactively restated.~~Obligations

AsThe ~~of May~~Company ~~31,~~identifies ~~2015 and 2014,~~ the ~~Company~~following ~~had~~primary aperformance ~~total~~obligations ofin ~~110,022,572~~our ~~shares~~typical ~~of its common stock issued and outstanding.~~contracts:

·sending ~~6. INCOME~~a ~~TAXES~~file containing links to RSS feeds or Podcasts;

~~The~~·access ~~Company is incorporated in the State of Nevada and is subject~~ to ~~United~~servers ~~States~~or ofsending ~~America~~support ~~tax~~technical ~~law.~~documentation

AsStep of3: ~~May~~Determine ~~31,~~Transaction 2015, the Company incurred $69,132 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards begin to expire between 2033 and 2034, if unutilized. The Company has provided for a full valuation allowance against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.Price

The ~~following~~transaction ~~table sets~~price ~~forth~~is the ~~significant~~amount ~~components~~ of ~~the~~consideration ~~aggregate~~we ~~deferred~~expect ~~tax~~to ~~assets~~receive ofin ~~the~~exchange ~~Company~~for astransferring ofpromised ~~May~~goods 31or services. In our case, ~~2015~~this includes fixed fees specified in the agreement and ~~2014:~~invoices.

	As of May 31,
	2015			2014
Deferred tax assets:
Net operating loss carryforwards	$	24,196		$	15,090
Less: valuation allowance		(24,196	)		(15,090	)
Deferred tax assets	$	–		$	–

Step 4: Allocate Transaction Price

~~Management~~The ~~believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the~~ Company ~~provided~~ ~~for~~allocates ~~a full valuation allowance against its deferred tax assets as of May 31, 2015. In 2015,~~ the ~~valuation~~transaction ~~allowance~~price ~~increased by $9,106, primarily relating~~ to ~~net~~each ~~operating~~performance ~~loss~~obligation ~~carryforwards~~based ~~from~~on ~~the~~their ~~local~~relative ~~tax~~standalone ~~regime~~selling prices.

~~The~~Step ~~Company~~5: isRecognize ~~delinquent in filing its United States corporation income tax returns for the periods from inception to 2014. The Company does not expect any tax to be due upon filing of these delinquent returns.~~Revenue

~~F-10~~The Company recognizes revenue when (or as) we satisfy performance obligations by transferring control of promised goods or services to customers:

~~BAND~~·RSS ~~REP MANAGEMENT~~Feeds: Revenue is recognized when a customer obtains control of promised goods or services. This usually coincides with the issuance of an invoice. However, ~~INC~~on a case-by-case basis, as an exception, the parties may mutually agree on specific dates for the provision of services that do not coincide with the date of the contract.

~~NOTES~~·Podcasts: ~~TO FINANCIAL~~Revenue ~~STATEMENTS~~is recognized when a customer obtains control of promised goods or services. This usually coincides with the issuance of an invoice.

~~FOR~~·IT ~~THE YEARS~~services: ~~ENDED~~Revenue ~~MAY~~is ~~31,~~typically ~~2015~~recognized ~~and~~over ~~2014~~time as the service is provided.

~~(Currency expressed~~The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in ~~United~~exchange ~~States~~for ~~Dollars~~the ~~(“US$)~~goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, ~~except~~the ~~for~~Company ~~number~~reviews the contract to determine which performance obligations the Company must deliver and which of ~~shares)~~these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery.

Off-Balance ~~7. RELATED~~Sheet ~~PARTY TRANSACTIONS~~Arrangements

OnThe ~~November 14, 2014, the~~ Company ~~received~~does ~~advances~~not ~~from~~have ~~Sergio~~any ~~Galli,~~off-balance ~~the~~sheet ~~former~~arrangements ~~Director,~~that inhave ~~the~~or ~~amount~~are ofreasonably ~~$25,830,~~likely to ~~pay~~have ~~for~~a ~~general~~current ~~operating expenses.~~or ~~The~~future ~~amount~~effect ~~due~~on tothe ~~Sergio~~Company’s ~~Galli~~financial ~~was~~condition, ~~unsecured~~changes ~~and~~in ~~non-interest~~financial ~~bearing~~condition, ~~with~~revenues noor ~~set~~expenses, ~~terms~~results of ~~repayment.~~operations, ~~On November 14 2014~~liquidity, ~~Sergio~~capital ~~Galli~~expenditures ~~forgave~~or ~~all~~capital ~~the outstanding amounts due to him~~resources.

OnLimited ~~November~~Operating ~~14,~~History ~~2014,~~and ~~Xiaoying~~Need ~~Lei, the new director paid $3,491 transfer agent fees~~ for ~~the~~Additional ~~Company and such payment was classified as due to related parties. The amount due to Xiaoying Lei is unsecured and non-interest bearing with no set terms of payment.~~Capital

~~During~~There ~~the~~is ~~three~~no ~~months~~historical ~~ended February~~financial ~~28,~~information ~~2015,~~about ~~Xiaoying~~us ~~Lei,~~upon ~~the~~which ~~new~~to ~~director~~base ~~paid~~an ~~off~~evaluation ~~the~~of ~~entire~~our ~~amount~~performance. ofWe ~~$17,171~~are ofin ~~the~~start-up ~~Company’s~~stage ~~accounts~~operations ~~payables~~ and ~~accrued~~have ~~liabilities~~generated ~~and~~limited ~~$21~~revenues. Our business is subject to risks inherent in the establishment of a new business enterprise,~~121~~ ~~was~~including ~~recorded~~limited ascapital resources and possible cost overruns due to ~~related~~price ~~party~~and cost increases in services and products.

~~Since~~We ~~November~~have ~~14, 2014,~~no ~~the~~assurance ~~Company~~that ~~utilized~~future ~~office~~financing ~~space~~will ~~occupied~~be byavailable ato ~~director~~us aton noacceptable ~~charge~~terms. ~~Such~~If ~~costs~~financing ~~are~~is ~~immaterial~~not available on satisfactory terms, we may be unable to ~~the~~continue, ~~financial~~develop ~~statements and~~or ~~accordingly~~expand ~~are~~our ~~not~~operations. ~~reflected~~Equity ~~herein~~financing could result in additional dilution to existing shareholders.

8Item 7A. ~~CHANGE~~ OFQuantitative ~~CONTROL~~and Qualitative Disclosures About Market Risk.

OnNot ~~November~~applicable ~~14, 2014, Sergio Galli, who was the controlling shareholder of the Company, sold all of his 60,000,072 shares of common stock to Lei Xiaoying~~ for ansmaller ~~aggregated~~reporting ~~price of $ 160,000~~companies.00. The sold 60,000,072 shares of common stock represented approximately 54.53% of the total issued and outstanding common stock of the Company. As result of this share purchase transaction, Lei Xiaoying became the controlling shareholder of the Company. Lei Xiaoying used personal funds for the transaction.

~~On November 14, 2014, Lei Xiaoying became the President, Board Director, Secretary, Treasurer, Chief Executive Officer and Chief Financial Officer of the Company.~~12

Item 98. ~~SUBSEQUENT~~ ~~EVENTS~~Financial Statements and Supplementary Data.

InINDEX ~~accordance~~TO ~~with ASC~~FINANCIAL ~~Topic~~STATEMENTS ~~855,~~FOR ~~“Subsequent~~THE ~~Events”,~~YEARS ~~which~~ENDED ~~establishes~~AUGUST general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after May 31, ~~2015~~2025 upAND ~~through the date the Company issued this financial statements. During the period, the Company did not have any material recognizable subsequent events.~~2024

F-11

	Page
Report of Independent Registered Public Accounting Firm (ID: 6993)	14-15
Balance Sheets as of August 31, 2025 and 2024	16
Statements of Operations for the years ended August 31, 2025 and 2024	17
Statements of Stockholders’ Equity (Deficit) for the years ended August 31, 2025 and 2024	18
Statements of Cash Flows for the years ended August 31, 2025 and 2024	19
Notes to the Financial Statements	20 to 27

~~ITEM 9. CHANGES AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE~~13

~~Our~~Report ~~auditors~~of ~~are~~Independent DeRegistered ~~Joya~~Public ~~Griffith,~~Accounting ~~LLC, operating from their offices in Henderson, NV. There have not been any changes in or disagreements with our accountants on accounting, financial disclosure or any other matter.~~Firm

~~ITEM~~To ~~9A.~~the ~~CONTROLS~~shareholders ~~AND~~and ~~PROCEDURES~~the Board of Directors of

InSky ~~accordance~~Century ~~with Rule 13a-15(b) of the Securities Exchange Act of 1934 as amended (the “Exchange Act”)~~Investment, as of the end of the period covered by this Annual Report on Form 10-K, the Company’s management evaluated, with the participation of the Company’s principal executive and financial officer, the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined in Rule 13a-15(e) or Rule 15d-15(e) under the Exchange Act)Inc. Disclosure controls and procedures are defined as those controls and other procedures of an issuer that are designed to ensure that the information required to be disclosed by the issuer in the reports it files or submits under the Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Act is accumulated and communicated to the issuer's management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Based on that Evaluation he concluded that the Registrant’s disclosure controls and procedures are ineffective in gathering, analyzing and disclosing information needed to satisfy the registrant’s disclosure obligations under the Exchange Act. Based upon an evaluation of the effectiveness of disclosure controls and procedures, our Company’s principal executive and principal financial officer has concluded that as of the end of the period covered by this Annual Report on Form 10K our disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act) are not effective because of the material weaknesses in our disclosure controls and procedures which are identified below. It should be noted that the design of any system of controls is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions, regardless of how remote.

~~The~~Opinion ~~material~~on ~~weaknesses~~the inFinancial ~~our disclosure control procedures are as follows:~~Statements

~~1. Lack of~~We ~~formal~~have ~~policies~~audited ~~and~~the ~~procedures~~accompanying ~~necessary~~balance tosheet ~~adequately~~of ~~review~~Sky ~~significant~~Century ~~accounting~~Investment, ~~transactions~~Inc. ~~The~~ ~~Company utilizes~~as aof ~~third~~August ~~party~~31, ~~independent~~2025, ~~contractor~~and ~~for~~2024 ~~the~~and ~~preparation of its financial statements. Although~~ the ~~financial~~related statements ~~and~~ ~~footnotes~~of ~~are~~operations, ~~reviewed~~changes byin ~~our~~stockholders’ ~~management~~equity, weand docash ~~not~~flows ~~have~~for aeach ~~formal~~of ~~policy to review significant accounting transactions and~~ the ~~accounting~~two ~~treatment~~years ~~of such transactions. The third party independent contractor is not involved~~ in the ~~day~~period toended ~~day~~August ~~operations of~~31, ~~the~~2025, ~~Company~~ and ~~may~~2024 ~~not~~and bethe ~~provided~~related ~~information~~notes ~~from~~(collectively ~~management~~referred ~~on a timely basis~~ to ~~allow~~as ~~for~~the ~~adequate~~“financial ~~reporting/consideration of certain transactions~~statements”).

~~2. Audit Committee~~In ~~and~~our ~~Financial~~opinion, ~~Expert.~~the ~~The~~financial ~~Company~~statements ~~does~~present ~~not~~fairly, ~~have~~in aall ~~formal~~material ~~audit~~respects, ~~committee~~the ~~with~~financial aposition ~~financial~~of ~~expert~~the Company as of August 31, 2025, and ~~thus~~2024 and the ~~Company~~ ~~lacks~~results of its operations and its cash flows for each of the ~~board~~two ~~oversight~~years ~~role~~in ~~within~~the period ended August 31, 2025, and 2024 in conformity with accounting principles generally accepted in the ~~financial~~United ~~reporting~~States ~~process~~of America.

WeGoing ~~intend to initiate measures to remediate the identified material weaknesses including, but not necessarily limited to, the following:~~Concern

·The ~~Establishing~~accompanying financial statements have been prepared assuming the Company will continue as a ~~formal~~going ~~review~~concern ~~process~~as disclosed in Note 2 to the financial statement, the Company suffered an accumulated deficit of ~~significant~~$(922,691), ~~accounting~~net ~~transactions~~loss ~~that~~of ~~includes~~$(117,225) ~~participation~~and negative working capital of $(395,472). These factors raise substantial doubt about the ~~Chief~~Company ~~Executive~~ability ~~Officer~~to continue as a going concern, the ~~Chief~~continuation ~~Financial~~of ~~Officer~~the Company as a going concern, is dependent upon improving the profitability and the continuing financial support from its stockholders. Management believes the existing shareholders will provide additional cash to meet the Company’s ~~corporate~~obligations ~~legal~~as ~~counsel~~they become due.

·These ~~Form~~financial anstatements ~~Audit~~do ~~Committee~~not ~~that~~include ~~will~~any ~~establish~~adjustments ~~policies and procedures~~ that ~~will~~might ~~provide~~result from the ~~Board~~outcome of ~~Directors~~the ~~a formal review process that will among other things, assure that management controls and procedures are in place and being maintained consistently~~uncertainty.

~~Our~~Basis ~~management is responsible~~ for establishing and maintaining adequate internal control over financial reporting for the company (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act). Internal control over financial reporting is to provide reasonable assurance regarding the reliability of our financial reporting for external purposes in accordance with accounting principles generally accepted in the United States of America. Internal control over financial reporting includes maintaining records that in reasonable detail accurately and fairly reflect our transactions; providing reasonable assurance that transactions are recorded as necessary for preparation of our financial statements; providing reasonable assurance that receipts and expenditures of company assets are made in accordance with management authorization; and providing reasonable assurance that unauthorized acquisition, use or disposition of company assets that could have a material effect on our financial statements would be prevented or detected.Opinion

7These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

AsWe ofconducted ~~May~~our ~~31,~~audit ~~2014,~~in ~~management~~accordance ~~assessed~~ with the ~~effectiveness~~standards of the ~~Company’s~~PCAOB. ~~internal~~Those ~~control~~standards ~~over~~require ~~financial~~that ~~reporting~~we ~~based~~plan onand perform the ~~criteria~~audit ~~for~~to ~~effective~~obtain ~~internal controls~~reasonable ~~over~~assurance ~~financial~~about ~~reporting~~whether ~~established~~the infinancial ~~SEC~~statements ~~guidance~~are onfree ~~conducting~~of ~~such~~material ~~assessments. Based on this evaluation under the COSO Framework~~misstatement, ~~our~~whether ~~management~~due ~~concluded~~to ~~that~~error ~~our~~or ~~internal~~fraud. ~~controls~~The ~~over~~Company ~~financial~~is ~~reporting are~~ not ~~effective~~required asto ~~of May 31~~have, ~~2014. In~~ ~~making~~nor ~~this~~were ~~assessment,~~we ~~our~~engaged ~~management~~to ~~used~~perform, ~~the~~an ~~criteria~~audit ~~set forth by the Committee~~ of ~~Sponsoring~~its ~~Organizations of~~internal ~~the~~control ~~Treadway~~over ~~Commission~~financial ~~(“COSO”) in Internal Control-Integrated Framework~~reporting. ~~Based~~As onpart ~~that evaluation, they concluded that, as~~ of ~~May~~our ~~31,~~audit ~~2014,~~we ~~such~~are ~~internal~~required ~~controls and procedures were not effective~~ to ~~detect~~obtain ~~the~~an ~~inappropriate~~understanding ~~application~~ of USinternal ~~GAAP~~control ~~rules~~over asfinancial ~~more~~reporting ~~fully~~but ~~described~~not ~~below.~~for ~~This~~the ~~was~~purpose ~~due~~of toexpressing ~~deficiencies~~an ~~that~~opinion ~~existed~~on in the ~~design~~effectiveness ~~or operation~~ of ~~our~~the Company’s internal control over financial reporting. ~~that~~Accordingly, ~~adversely~~we ~~affected~~express ~~our~~no ~~internal~~such ~~controls and that may be considered to be material weaknesses~~opinion.

~~The~~Our ~~matters~~audit ~~involving~~included ~~internal~~performing ~~controls and~~ procedures ~~that the Company’s management considered~~ to beassess ~~material weaknesses under~~ the ~~standards~~risks of ~~the~~material ~~Public~~misstatement ~~Company Accounting Oversight Board were: (1) lack~~ of ~~a functioning audit committee and lack of a majority of outside directors on~~ the ~~Company's board~~financial ~~of directors~~statements, ~~resulting~~whether indue ~~ineffective~~to ~~oversight~~error inor ~~the~~fraud, ~~establishment~~ and ~~monitoring~~performing ~~of required internal controls and~~ procedures~~; (2)~~ ~~inadequate~~that ~~segregation~~respond ofto ~~duties~~those ~~consistent~~risks. ~~with~~Such ~~control objectives; (3) insufficient written policies and~~ procedures ~~for~~included ~~accounting and~~examining, ~~financial~~on ~~reporting~~a ~~with~~test ~~respect~~basis, toevidence regarding the ~~requirements~~amounts and ~~application~~disclosures ofin USthe ~~GAAP~~financial ~~and~~statements. ~~SEC~~Our ~~disclosure~~audit ~~requirements;~~also ~~and~~included ~~(4)~~evaluating ~~ineffective controls~~the ~~over~~accounting ~~period~~principles ~~end~~used ~~financial disclosure~~ and ~~reporting~~significant ~~processes.~~estimates ~~The~~made ~~aforementioned material weaknesses were identified~~ by ~~the~~ ~~Company's~~management, ~~Chief~~as ~~Financial~~well ~~Officer~~as inevaluating ~~connection with~~ the ~~review~~overall presentation of ~~our~~the financial statements. asWe ofbelieve ~~May~~that ~~31,~~our ~~2014~~audit ~~and~~provides ~~communicated to~~a reasonable basis for our ~~management~~opinion.

~~Management~~Critical ~~believes~~Audit that the material weaknesses set forth in items (2), (3) and (4) above did not have an affect on the Company's financial results. However, management believes that the lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures can result in the Company's determination to its financial statements for the future years.Matters

WeCritical audit matters are ~~committed~~matters toarising ~~improving~~from ~~our~~the ~~financial organization.~~current Asperiod ~~part~~audit of ~~this~~the ~~commitment,~~financial westatements ~~will~~that ~~create~~were acommunicated ~~position~~or required to ~~segregate~~ ~~duties~~be ~~consistent~~communicated ~~with~~to ~~control~~the ~~objectives and~~audit ~~will~~committee ~~increase our personnel resources~~ and ~~technical~~that: ~~accounting~~(1) ~~expertise~~relate ~~within~~to ~~the~~accounts ~~accounting~~or ~~function~~disclosures ~~when~~that ~~funds~~ are ~~available~~ material to the ~~Company:~~financial i)statements ~~Appointing~~and ~~one~~(2) orinvolved ~~more outside directors to~~ our ~~board~~especially ofchallenging, ~~directors~~subjective, ~~who~~or ~~shall~~complex bejudgments. ~~appointed~~Communication toof ~~the~~critical audit ~~committee of~~matters ~~the~~does ~~Company~~not ~~resulting~~alter in aany ~~fully~~way ~~functioning~~our ~~audit~~opinion ~~committee~~on ~~who will undertake~~ the ~~oversight~~financial instatements ~~the~~taken ~~establishment~~as ~~and~~a ~~monitoring of~~whole ~~required internal controls~~ and ~~procedures;~~we ~~and~~are ~~ii)~~not, ~~Preparing~~by ~~and~~communicating ~~implementing~~the ~~sufficient~~critical ~~written~~audit ~~policies~~matters, ~~and~~providing ~~checklists~~separate ~~which will~~opinions ~~set~~on ~~forth~~the ~~procedures~~critical ~~for~~audit ~~accounting~~matter ~~and~~or ~~financial~~on ~~reporting with respect to~~ the ~~requirements~~accounts ~~and~~or ~~application~~disclosures ofto USwhich ~~GAAP~~they ~~and SEC disclosure requirements~~relate.

Management believes that the appointment of more outside directors, who shall be appointed to a fully functioning audit committee, will remedy the lack of a functioning audit committee and a lack of a majority of outside directors on the Company's Board. In addition, management believes that preparing and implementing sufficient written policies and checklists will remedy the following material weaknesses (i) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (ii) ineffective controls over period end financial close and reporting processes. Further, management believes that the hiring of additional personnel who have the technical expertise and knowledge will result in proper segregation of duties and provide more checks and balances within the department. Additional personnel will also provide the cross training needed to support the Company if personnel turn over issues within the department occur. This coupled with the appointment of additional outside directors will greatly decrease any control and procedure issues the Company may encounter in the future.14

WeRevenue will continue to monitor and evaluate the effectiveness of our internal controls and procedures and our internal controls over financial reporting on an ongoing basis and are committed to taking further action and implementing additional enhancements or improvements, as necessary and as funds allow.Recognition:

~~There~~As ~~have~~discussed ~~been~~in noNote ~~changes~~3 into ~~our~~the ~~internal controls~~financial ~~over~~statements, ~~financial~~the ~~reporting~~Company ~~that~~recognizes ~~occurred~~revenue ~~during~~from the ~~quarter~~sales ~~ended~~of ~~May~~RSS 31feeds, ~~2014~~podcast, ~~that~~and ~~have~~IT ~~materially~~Services; ~~affected~~the orcompany ~~are~~generates ~~reasonably likely~~and sell a file that contains links to ~~materially~~the ~~affect,~~RSS ~~our~~Feeds ~~internal~~and ~~controls~~Podcasts ~~over~~on ~~financial~~different ~~reporting~~aspect of the Cannabis Industry where the customer receives the information and use it on its own.

~~This~~At ~~annual~~contract ~~report~~inception, ~~does~~the ~~not~~Company ~~include~~assesses anthe ~~attestation report~~goods ofand services promised in the ~~Company’s~~contract ~~independent~~with ~~registered~~customers ~~public~~and ~~accounting~~identifies ~~firm~~a ~~regarding~~performance ~~internal~~obligation ~~control~~for ~~over~~each, ~~financial~~in ~~reporting. Management’s~~accordance ~~report~~with ~~was~~ASC ~~not~~606, ~~subject~~Revenue tofrom ~~attestation~~Contracts bywith Customers. To determine the ~~Company’s~~performance ~~independent~~obligation, ~~registered~~the ~~public~~Company ~~accounting firm~~considers ~~pursuant~~all toproducts ~~temporary~~and ~~rules~~services ofpromised in the ~~Securities~~contract. ~~and~~Revenue ~~Exchange~~is ~~Commission~~recognized ~~that~~over ~~permit~~time as it most accurately represents the ~~Company~~value toof ~~provide~~goods ~~management~~and ~~report in~~services ~~the~~transferred ~~Annual~~to ~~Report~~the customer.

~~ITEM~~The ~~9B.~~procedures ~~OTHER~~performed ~~INFORMATION~~to address the matter included:

~~None~~·We gained an understanding of internal controls related to revenue recognition.

8·We evaluated management’s significant accounting policies for reasonableness

~~PART~~·We ~~III~~Obtained and reviewed revenue contract agreements for each sample selected

~~ITEM~~·We ~~10.~~check ~~DIRECTORS~~the reasonableness of the terms in the customer agreement and evaluated the appropriateness of management’s application of their accounting policies, ~~EXECUTIVE~~along ~~OFFICERS~~with ~~AND~~their ~~CORPORATE~~use ~~GOVERNANCE~~of estimates, in the determination of revenue recognition conclusions.

~~Our~~·We ~~directors~~tested ~~serve until their respective successors are elected and qualified. Sergio Galli has been elected by~~ the ~~Board~~mathematical accuracy of ~~Directors~~management’s tocalculations ~~a term~~ of ~~one~~revenue ~~(1) year~~ and ~~serves until~~the ~~his~~associated ~~successor~~timing isof ~~duly~~revenue ~~elected~~recognized ~~and~~in ~~qualified,~~the orfinancial ~~until he is removed from office~~statements.

~~The names, addresses, ages and positions of our present sole officer~~/~~director~~s/ isBoladale ~~set forth below:~~Lawal

Name	Age		Position(s)
Sergio Galli	54		President, Secretary/ Treasurer, Chief Financial Officer and Chairman of the Board of Directors.

BOLADALE LAWAL & CO.

~~Sergio~~(Chartered ~~Galli has held his offices/positions since inception of our Company. Directors receive no compensation for serving on the Board of Directors~~Accountants)

~~Executive~~(PCAOB ~~officers~~ID 6993)

~~Sergio~~We ~~Galli~~have served as the Company’s auditor since 2024

In his early 20's Sergio co-founded and played lead guitar for the successful and Juno award nominated pop rock band Platinum Blonde. After the band ran its course for six years Sergio went to work for Vandyk Properties in MississaugaLagos, ~~Ontario, a custom home builder. He successfully used his artistic flair and celebrity status to establish himself as a popular house designer.~~Nigeria

InDecember ~~the late August of 1998~~16, ~~Sergio started his own company, Bel-Air Homes, custom designing and building several homes each year.~~2025

Sergio's "first love" continued to be the music industry and Platinum Blonde still performs, playing shows across Canada to this day. He has developed many invaluable music industry contacts over the past three decades and has learned the inner workings of the music business.15

WeSKY ~~believe~~CENTURY ~~that our sole officer and director~~INVESTMENT, ~~Sergio Galli, has the experience and skills to manage and develop our business, because he co-founded and played lead guitar for the successful and Juno award nominated pop rock band Platinum Blonde~~INC. He has been intimately involved in every aspect of the music business since 1984. Platinum Blonde has written, recorded and produced five albums and negotiated record deals with international companies. They have toured across Canada most recently during the summer of 2012. Sergio has actively participated in every aspect of the management of the band and will use this knowledge to find, sign and promote new musical talent through Band Rep Management.

InBALANCE 2004 Sergio created and managed the affairs of the band "The Ending". He produced the musical recording and the filming of videos which aired on Much Music (Canadian TV broadcast channel). He attempted to negotiate a record distribution deal with Atlantic Records but was unsuccessful.SHEETS

Even though Sergio has been self-employed as a designer/builder for the last 15 years, we believe this will not detract from the time necessary to devote to Band Rep Management. Mr. Galli has not been associated to any other entity in the last 5 years.

	August 31, 2025		August 31, 2024
	(Audited)		(Audited)
ASSETS
Current Assets
Cash and Cash Equivalents	$	477	$	-
Prepaid Expenses		1,500		25,900
Total Current Assets		1,977		25,900

Intangible Assets, Net		109,765		69,484

Total Assets	$	111,742	$	95,384

Liabilities And Stockholders’ Equity
Current Liabilities
Accounts Payable and Accrued Liabilities	$	28,794	$	28,897
Amounts Due to a Related Party (Note 6)		220,000		160,000
Deferred Income		27,550		-
Related Parties Loan (Note 6)		121,105		104,063
Total Current Liabilities		397,449		292,960

Total Liabilities		397,449		292,960

Commitments and Contingencies

Stockholders’ Deficit
Common Stock, $0.001 Par Value, 500,000,000 Shares Authorized; 223,548,220 and 220,638,720 Shares Issued and Outstanding Respectively as of August 31, 2025 and 2024		223,548		220,639
Preferred Stock, $0.001 Par Value, 30,000,000 Shares Authorized; 5,000,000 Shares Issued and Outstanding as of August 31, 2025 and 2024		5,000		5,000
Additional Paid-In-Capital		408,436		382,251
Accumulated Deficit		(922,691)		(805,466)
Total Stockholders’ Deficit		(285,707)		(197,576)

Total Liabilities and Stockholders’ Deficit	$	111,742	$	95,384

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

The Company does not, at present, have any employees other than the current officer/director. We have not entered into any employment agreements, as we currently do not have any employees other than the current officer/director.16

9SKY CENTURY INVESTMENT, INC.

~~Family~~STATEMENTS ~~Relations~~OF OPERATIONS

~~There~~For ~~are~~the noyears ~~family~~ended ~~relationships~~August ~~among the~~31, ~~Directors~~2025 and ~~Officers of Band Rep Management, Inc.~~2024

~~Involvement in Legal Proceedings~~(Audited)

No executive Officer or Director of the Company has been convicted in any criminal proceeding (excluding traffic violations) or is the subject of a criminal proceeding that is currently pending.

	For the years ended August 31,
	2025		2024

Revenues
Sales	$	76,338	$	51,800
Total Revenues		76,338		51,800
Cost of Revenues		51,859		34,672
Gross Profit		24,479		17,128

Operating Expenses
General and Administrative Expenses		98,823		60,000
Professional Fees		42,287		30,048
Total Operating Expenses		141,110		90,048

Operating Income (Loss)		(116,631)		(72,920)

Other Income (Expenses)
Interest Expense		594		-
Total Other Income (Expense)		(594)		-

Income (Loss) Before Income Taxes		(117,225)		(72,920)

Income Tax Expense		-		-
Net Income (Loss)	$	(117,225)	$	(72,920)

Net Loss Per Share: Basic and Diluted	$	(0.00)	$	(0.00)

Weighted Average Common Shares Outstanding: Basic and Diluted		222,647,471		220,638,720

NoThe ~~executive~~accompanying ~~Officer~~notes orare ~~Director~~an ofintegral ~~the Company~~part ~~is the subject~~ of ~~any~~these ~~pending~~financial ~~legal proceedings~~statements.

No Executive Officer or Director of the Company is involved in any bankruptcy petition by or against any business in which they are a general partner or executive officer at this time or within two years of any involvement as a general partner, executive officer, or Director of any business.17

~~ITEM~~SKY ~~11.~~CENTURY ~~EXECUTIVE~~INVESTMENT, ~~COMPENSATION~~INC.

~~Our~~STATEMENTS ~~current~~OF ~~executive~~STOCKHOLDERS’ ~~officer/director~~EQUITY ~~has not and does not receive any compensation and has not received any restricted shares awards, options or any other payouts. As such, we have not included a Summary Compensation Table.~~(DEFICIT)

~~There~~For ~~are no current employment agreements between~~ the ~~Company~~years ~~and~~ended ~~its~~August executive officer/director. Our executive officer/director has agreed to work without remuneration until such time as we receive revenues that are sufficiently necessary to provide proper salaries to the officer and compensate the directors for participation. Our executive officer/director has the responsibility of determining the timing of remuneration programs for key personnel based upon such factors as positive cash flow31, ~~share~~2025 ~~sales, product sales, estimated cash expenditures, accounts receivable, accounts payable, notes payable,~~ and ~~cash balances. At this time, management cannot accurately estimate when sufficient revenues will occur to implement this compensation, or the exact amount of compensation.~~2024

There are no annuity, pension or retirement benefits proposed to be paid to officers, directors or employees of the corporation in the event of retirement at normal retirement date pursuant to any presently existing plan provided or contributed to by the Company.(Audited)

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

	Common Stock			Preferred Stock
	Shares	Amount		Shares	Amount		Additional Paid-In- Capital		Accumulated Deficit		Total Stockholders’ Deficit

Balance as of August 31, 2023	220,638,720	$	220,639	5,000,000	$	5,000	$	382,251	$	(732,546)	$	(124,656)
Net Loss for the Period	-		-	-		-		-		(72,920)		(72,920)
Balance as of August 31, 2024	220,638,720	$	220,639	5,000,000	$	5,000	$	382,251	$	(805,466)	$	(197,576)

Balance as of August 31, 2024	220,638,720	$	220,639	5,000,000	$	5,000	$	382,251	$	(805,466)	$	(197,576)
Conversion of Debt to Common Stock	2,909,500		2,909	-		-		26,185		-		29,094
Net Loss for the Period	-		-	-		-		-		(117,225)		(117,225)
Balance as of August 31, 2025	223,548,220	$	223,548	5,000,000	$	5,000	$	408,436	$	(922,691)	$	(285,707)

Title of Class	Name and Address of Beneficial Owner [1]	Amount and Nature of Beneficial Owner	Percent of Class
Common Stock	Sergio Galli 5481 Middleport Crescent, Mississauga Ontario L4Z 3V2	60,000,072	54.53%
	All Beneficial Owners as a Group (1 person)	60,000,072	54.53%

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

~~ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE~~18

~~Currently,~~SKY ~~there~~CENTURY ~~are no contemplated transactions that the Company may enter into with our officers~~INVESTMENT, ~~directors or affiliates~~INC. ~~If any such transactions are contemplated we will file such disclosure in a timely manner with the Commission on the proper form making such transaction available for the public to view.~~

~~The~~STATEMENTS ~~Company~~OF ~~has~~CASH no formal written employment agreement or other contracts with our current officer/director and there is no assurance that the services to be provided by him will be available for any specific length of time in the future. Mr. Galli anticipates devoting at a minimum of ten to fifteen hours per week to the Company’s affairs. The amounts of compensation and other terms of any full time employment arrangements would be determined, if and when, such arrangements become necessary.FLOWS

~~ITEM~~For ~~14.~~the ~~PRINCIPAL~~years ~~ACCOUNTANT~~ended ~~FEES~~August ~~AND~~31, ~~SERVICES.~~2025 and 2024

~~During the fiscal year ended May 31, 2014, we incurred $13,250 of accountant and incorporation fees.~~(Audited)

	For the years ended August 31,
	2025		2024
OPERATING ACTIVITIES
Net Income (Loss)	$	(117,225)	$	(72,920)
Adjustments to Reconcile Net Loss to Net Cash Used in Operations:
Amortization		51,859		34,672
Changes in Operating Assets and Liabilities:
Prepaid Expenses		24,400		(25,900)
Accounts Payable and Accrued Liabilities		59,897		79,897
Deferred Income		27,550		(16,250)
Net Cash Provided by (Used in) Operating Activities		46,481		(501)

INVESTING ACTIVITIES
API Purchase	$	(52,600)	$	-
RSS Feeds Purchase		(24,000)		(28,500)
Website Update Costs		(15,540)		-
Net Cash Used in Investing Activities		(92,140)		(28,500)

FINANCING ACTIVITIES
Common Stock Issuance	$	29,094	$	-
Proceeds from Related Party Loan		23,173		64,551
Repayments on Related Party Loan		(6,131)		(35,550)
Net Cash Provided by Financing Activities		46,136		29,001

Net Change in Cash and Cash Equivalents		477		-

Cash and Cash Equivalents, Beginning of Period		-		-

Cash and Cash Equivalents, End of Period	$	477	$	-

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash Paid for Income Taxes	$	-	$	-
Cash Paid for Interest	$	-	$	-

~~PART~~The IVaccompanying notes are an integral part of these financial statements.

~~ITEM 15. EXHIBITS~~19

3.1	Articles of Incorporation of Band Rep Management, Inc. (incorporated by reference from our Registration Statement on Form S-1 filed on August 17, 2012)
3.2	Bylaws of Band Rep Management, Inc. (incorporated by reference from our Registration Statement on Form S-1 filed on August 17, 2012)
23.1	Consent of De Joya Griffith, LLC, Certified Public Accountants & Consultants
31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer
31.2	Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *
32.1	Section 1350 Certification of Chief Executive Officer
32.2	Section 1350 Certification of Chief Financial Officer **

SKY CENTURY INVESTMENT, INC.

* IncludedNOTES inTO ~~Exhibit~~FINANCIAL ~~31.1~~STATEMENTS

** IncludedYears inended ~~Exhibit~~August ~~32.1~~31, 2025 and 2024

11(Audited)

~~Signatures~~NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS

InSky ~~accordance~~Century ~~with~~Investment, ~~the~~Inc. ~~requirements~~(“SKYI” ofor the ~~Exchange~~“Company”) ~~Act,~~was incorporated in the ~~registrant~~ ~~caused~~State ~~this~~of ~~report~~Nevada toas bea ~~signed~~for-profit Company on ~~its~~May ~~behalf~~4, by2012 and established a fiscal year end of August 31. The Company has evolved in the ~~undersigned,~~direction ~~thereunto~~of ~~duly~~IT ~~authorized~~services recently.

~~Band~~The ~~Rep~~Company ~~Management,~~is ~~Inc~~in start-up stage and has incurred losses since inception.

~~BY:~~NOTE ~~/s/~~2 ~~Xiaoying~~- ~~Lei~~ GOING CONCERN

~~Xiaoying~~These ~~Lei~~financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future.

~~Chief~~For ~~Executive~~the ~~Officer~~year ended August 31, ~~Director~~ 2025, the Company has generated a net loss of $117,225 with an accumulated deficit of $922,691 as of that date. The continuation of the Company is dependent upon the continuing financial support of its shareholders. Management believes this funding will continue, and ~~Secretary~~is also actively seeking new investors. Management will provide the additional cash to meet the Company’s obligations as they become due. However, there is no assurance that the Company will be successful in securing sufficient funds to sustain the operations.

~~Dated: February~~These ~~15,~~and ~~2017~~other factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification.

12NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America.

The Company’s year-end is August 31.

Use of Estimates and Assumptions

In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the period reported. Actual results may differ from these estimates.

Reclassification of Prior Year Presentation

Certain amounts from prior years have been reclassified to ensure consistency with the current year’s presentation. These reclassifications did not affect the reported results of operations.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents.

Income Taxes

The Company adopted the provisions of paragraph 740-10-25-13 of the FASB Accounting Standards Codification. Paragraph 740-10-25-13 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under paragraph 740-10-25-13, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13.

SKY CENTURY INVESTMENT, INC.

NOTES TO FINANCIAL STATEMENTS

Years ended August 31, 2025 and 2024

(Audited)

The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary.

Net Loss per Share

The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share”. Basic loss per share is computed by dividing the net income by the weighted-average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.

There were no potentially outstanding dilutive shares for the years ended August 31, 2025 and 2024.

Intangible Assets

The Company follows the provisions of ASC 985, “Software”, which requires that all costs relating to the purchase or internal development and production of software products to be sold, leased or otherwise marketed, be expensed in the period incurred unless the requirements for technological feasibility have been established. The Company capitalizes all eligible software costs incurred once technological feasibility is established.

In November 2022 and August 2024, the Company acquired databases for $100,875 and $28,500, respectively. In May 2025, the Company acquired a Really Simple Syndication (“RSS”) Feeds to expand its databases for $24,000. The databases with RSS feeds will be amortized on a straight-line basis over the three years. As of August 31, 2025 and 2024, accumulated amortization of databases was $105,016 and $59,891, respectively.

In December 2024 the Company capitalized website update costs for $15,540. The website update costs will be amortized on a straight-line basis over the three years. As of August 31, 2025 and 2024, accumulated amortization of intangible assets was $3,453 and $0, respectively.

In May 2025, the Company acquired an Application Programming Interface (“API”) for $35,200. On August 31, 2025, the Company capitalized API code optimization costs for $17,400. The API costs will be amortized on a straight-line basis over the three years. As of August 31, 2025 and 2024, accumulated amortization of intangible assets was $3,280 and $0, respectively.

As of August 31, 2025 and 2024, the total amount of intangible assets comprised of databases, website update costs and API was $221,515 and $129,375, respectively. During the years ended August 31, 2025 and 2024 the Company recorded amortization expense of $51,859 and $34,672, respectively.

Prepaid Expenses

Prepaid expenses are amounts paid to secure the use of assets or the receipt of services at a future date or continuously over one or more future periods. When the prepaid expenses are eventually consumed, they are charged to expense.

As of August 31, 2025 and 2024, the amount of prepaid expenses was $1,500 and $25,900, respectively.

Related Parties

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

Pursuant to section 850-10-20 the related parties include a) affiliates of the Company; b) entities 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 equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party 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;

SKY CENTURY INVESTMENT, INC.

NOTES TO FINANCIAL STATEMENTS

Years ended August 31, 2025 and 2024

(Audited)

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.

The 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) amount 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.

Commitments and Contingencies

The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

Loss contingencies 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.

Fair Value of Financial Instruments

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted 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. Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.

The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting Standards Codification are described below:

Level 1Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3Pricing inputs that are generally observable inputs and not corroborated by market data.

SKY CENTURY INVESTMENT, INC.

NOTES TO FINANCIAL STATEMENTS

Years ended August 31, 2025 and 2024

(Audited)

Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.

The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

The carrying amounts of the Company’s financial assets and liabilities, such as accounts payable and accrued expenses, approximate their fair values because of the short maturity of these instruments.

Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as about the requisite conditions of competitive, free-market dealings may not exist. Representations transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated.

Revenue Recognition

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

Our primary revenue streams are:

·RSS Feeds: The Company offers the sale of RSS feeds designed to meet the diverse needs of customers in the cannabis news industry. These feeds include a variety of cannabis-related news and information, including news updates, market analyses, industry trends, and regulatory changes. The Company generates and sells a file that contains links to the RSS Feeds where the customer receives the information and use it on its own.

·Podcasts: In addition to selling RSS feeds, the Company generates the file by providing links to access various podcasts that delve into different aspects of the cannabis industry. The company does not produce the podcasts themselves. In these podcasts, customers can find discussions, interviews with industry leaders, expert opinions, and analyses of key trends and events shaping the cannabis landscape. The Company generates and sells a file that contains links to podcasts where the customer receives the information and use it on its own.

·IT services: The Company provides IT services focusing on server leasing and technical support. Our server leasing solutions are designed to meet the diverse needs of businesses, offering scalable options to ensure optimal performance and reliability. Our technical support services provide clients with assistance in managing and maintaining their server infrastructure, ensuring that systems operate efficiently and securely. Through the leasing service, customers gain access to servers tailored to their business needs, including various configurations based on performance, storage capacity, and scalability. Through technical support, the customers receive support documentation that details the setup process, usage guidelines, and maintenance protocols.

The Company recognizes revenue in accordance with ASC 606 using the following 5-step process:

Step 1: Identify the Contract

The Company identifies contracts through the agreement and invoices issued to customers that specify the services to be provided.

Step 2: Identify Performance Obligations

The Company identifies the following primary performance obligations in our typical contracts:

SKY CENTURY INVESTMENT, INC.

NOTES TO FINANCIAL STATEMENTS

Years ended August 31, 2025 and 2024

(Audited)

·sending a file containing links to RSS feeds or Podcasts;

·access to servers or sending support technical documentation

Step 3: Determine Transaction Price

The transaction price is the amount of consideration we expect to receive in exchange for transferring promised goods or services. In our case, this includes fixed fees specified in the agreement and invoices.

Step 4: Allocate Transaction Price

The Company allocates the transaction price to each performance obligation based on their relative standalone selling prices.

Step 5: Recognize Revenue

The Company recognizes revenue when (or as) we satisfy performance obligations by transferring control of promised goods or services to customers:

·RSS Feeds: Revenue is recognized when a customer obtains control of promised goods or services. This usually coincides with the issuance of an invoice. However, on a case-by-case basis, as an exception, the parties may mutually agree on specific dates for the provision of services that do not coincide with the date of the contract.

·Podcasts: Revenue is recognized when a customer obtains control of promised goods or services. This usually coincides with the issuance of an invoice.

·IT services: Revenue is typically recognized over time as the service is provided.

The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery.

Adoption of New Accounting Standards

In November 2023, the FASB issued Accounting Standard Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires disclosure of incremental segment information on an annual and interim basis. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective application to all prior periods presented in the financial statements. The Company adopted the guidance for the fiscal year ended August 31, 2024. Adopting this new standard resulted in additional disclosure within the Company’s Consolidated Financial Statements, see Note 4 - Segment Reporting.

Recent Accounting Pronouncements Issued but Not Yet Adopted

Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

NOTE 4 - SEGMENT REPORTING

The following table presents the Company’s revenue disaggregated based on revenue source for the years ended August 31, 2025 and 2024:

	Years ended August 31,
	2025		2024
IT Services	$	8,238	$	16,250
RSS Feeds		68,100		35,550
Total Revenue	$	76,338	$	51,800

SKY CENTURY INVESTMENT, INC.

NOTES TO FINANCIAL STATEMENTS

Years ended August 31, 2025 and 2024

(Audited)

NOTE 5 - STOCKHOLDERS’ DEFICIT

Common Stock

The Company is authorized to issue an aggregate of 500,000,000 common shares with a par value of $0.001 per share.

As of August 31, 2021, the Company had a total of 110,022,572 shares of its common stock issued and outstanding.

On September 4, 2021, the Company converted debt to Zhang Yu in the amount of $75,000 into 15,000,000 common shares at the conversion price of $0.005.

On September 4, 2021, the Company converted debt to Zhang Yu in the amount of $24,537 into 4,907,400 common shares at the conversion price of $0.005.

On June 17, 2022, the Board of Directors of the Company has authorized the issuance of 5,000,000 preferred stock in exchange for 5,000,000 restricted common stock.

On July 1, 2022, the Company converted salary debt to Nataliia Petranetska in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043.

On November 1, 2022, the Company converted notes payable to Khamijon Alimzhanov in the amount of $74,000 into 21,142,857 common restricted shares at the conversion price of $0.0035.

On December 12, 2022, the Company converted salary debt to Khamijon Alimzhanov in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 common restricted shares at the conversion price of $0.0043.

On January 5, 2023, the Company converted salary debt to Khamijon Alimzhanov in the amount of $60,000 for the period from January 1, 2022, to December 31, 2022, into 13,333,333 common restricted shares at the conversion price of $0.0045.

On May 1, 2023, the Company converted debt to ITEQ Logic Ltd. in the amount of $52,500 into 15,000,000 common shares at the conversion price of $0.0035.

On May 1, 2023, the Company converted debt to Marketbiz Limited in the amount of $56,000 into 16,000,000 common shares at the conversion price of $0.0035.

On December 22, 2024, the Company converted debt to ITEQ Logic Ltd. in the amount of $29,095 into 2,909,500 common shares at the conversion price of $0.01.

As of August 31, 2025, the Company had a total of 223,548,220 shares of its common stock issued and outstanding.

Preferred Stock

The Company is authorized to issue an aggregate of 30,000,000 preferred shares with a par value of $0.001 per share.

On June 15, 2022 the Board of Directors of Sky Century Investment has authorized the issuance of 5,000,000 preferred stock with 15 votes each to Yan Tie Ying in exchange for 5,000,000 restricted common stock.

As of August 31, 2025, the Company had a total of 5,000,000 shares of its preferred stock issued and outstanding.

Stock Options

As of August 31, 2025, the Company has not granted any stock options and has not recorded any stock-based compensation.

SKY CENTURY INVESTMENT, INC.

NOTES TO FINANCIAL STATEMENTS

Years ended August 31, 2025 and 2024

(Audited)

NOTE 6 - RELATED PARTY TRANSACTIONS

As of August 31, 2025 and 2024, the amount due to a related party was $121,105 and $104,063, respectively. This amount represented advances made by a director, Nataliia Petranetska, to the Company for its working capital purposes. These advances were unsecured, interest free and with no fixed terms of repayment.

As of August 31, 2025 and 2024, the payroll liabilities to director were $220,000 and $160,000, respectively.

On November 1, 2022, the Company converted notes payable to Khamijon Alimzhanov in the amount of $74,000 into 21,142,857 common restricted shares at the conversion price of $0.0035.

On January 5, 2023, the Company authorized to issue 13,333,333 shares of Common stock for the cancelation of $60,000 Company debt to Khamijon Alimzhanov. $60,000 was converted to equity in January 2023.

On February 7, 2024, Khamijon Alimzhanov transferred 20,000,000 of common shares to a non-related party.

On July 12, 2024, Khamijon Alimzhanov transferred 10,500,000 of common shares to a non-related party.

NOTE 7 - THIRD PARTY TRANSACTIONS

On September 4, 2020 Sky Century Investment, Inc. entered into Loan Assignment Agreement (“Agreement”) with Zhang Yu and Xiaoying Lei. Terms of the Agreement indicated that Xiaoying Lei assigned the loan of $99,537 that he provided to the Company to Zhang Yu. A conversion clause was added to the loan making it convertible into common shares of the Company at a 70%-discount to the market price at the time of conversion the day after the Note becomes due, or at fixed price of $0.005 per share. As of August 31, 2025, $99,537 was converted to equity.

On November 14, 2022 the Data Purchase Agreement were signed by Sky Century Investment, Inc. and ITEQ Logic Ltd. On December 1, 2022 the Amendment to Data Purchase Agreement and the Promissory Note were issued. The total amount under the Promissory note is $100,875. As of August 31, 2025, $52,500 was converted to 15,000,000 common shares per value $0.0035 per share. The remaining balance of $48,375 was paid to ITEQ Logic Ltd. on May 15, 2023, and therefore, no further obligations remain under this debt.

On December 2, 2021 the Agreement were signed by Sky Century Investment, Inc. and Marketbiz Limited. On January 2, 2023 the Amendment to the Agreement and the Promissory Note were issued. The total amount under the Promissory Note is $109,760. As of August 31, 2025, $56,000 of the total amount was converted to 16,000,000 common shares per value $0.0035 per share. The remaining balance of $53,760 was paid to Marketbiz Limited during the year ended August 31, 2023, and therefore, no further obligations remain under this debt.

On July 22, 2024 the RRS Purchase Agreement were signed between Sky Century Investment, Inc. and ITEQ Logic Ltd., and the Promissory Note was issued. The total amount under the Promissory note is $28,500, with an annual interest rate of 5% starting from the date of issuance. On December 22, 2024, the total amount of $29,095, including the interest of $595, was converted to 2,909,500 common shares per value $0.01 per share, and therefore, no further obligations remain under this debt.

SKY CENTURY INVESTMENT, INC.

NOTES TO FINANCIAL STATEMENTS

Years ended August 31, 2025 and 2024

(Audited)

NOTE 8 - INCOME TAXES

The Company adopted the provisions of uncertain tax positions as addressed in ASC 740 “Income Taxes” (“ASC 740”). As a result of the implementation of ASC 740, the Company recognized no increase in the liability for unrecognized tax benefits. As of August 31, 2025, the Company had net operating loss carry forwards of approximately $922,691 that may be available to reduce future years’ taxable income in varying amounts through 2045. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

The valuation allowance as of August 31, 2025, was approximately $193,765. The net change in valuation allowance during the year ended August 31, 2025, was $(24,617). In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized.

The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of August 31, 2025. All tax years since inception remain open for examination by taxing authorities.

For the years ended August 31, 2025 and 2024, the provision for Federal income tax consists of the following:

	August 31, 2025		August 31, 2024
Non-current deferred tax assets:
Net operating loss carry forward	$	(922,691)	$	(805,466)
Total deferred tax assets		(193,765)		(169,148)
Valuation allowance		193,765		169,148
Net deferred tax assets	$	-	$	-

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the years ended August 31, 2025 and 2024, as follows:

	August 31, 2025		August 31, 2024
Computed “expected” tax expense (benefit)	$	(922,691)	$	(805,466)
Change in valuation allowance		(24,617)		(15,313)
Actual tax expense (benefit)	$	-	$	-

The related deferred tax benefit on the above unutilized tax losses has a full valuation allowance not recognized against it as there is no certainty of its realization. Management has evaluated tax positions in accordance with ASC 740 and has not identified any significant tax positions, other than those disclosed.

NOTE 9 - SUBSEQUENT EVENTS

In accordance with ASC 855-10 the Company has analyzed its operations subsequent to August 31, 2025 through the date the financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements other than those described below.

Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.

None

Item 9A. Controls and Procedures.

Disclosure Controls and Procedures.

The Company maintains disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended) that are designed to ensure that information required to be disclosed in the Company’s Securities Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms and that such information is accumulated and communicated to the Company’s management, as appropriate, to allow timely decisions regarding required disclosure.

The Company’s management, with the participation of our principal executive and principal financial officer evaluated the effectiveness of the Company’s disclosure controls and procedures as of the end of the period covered by this report. Based upon that evaluation, our principal executive and principal financial officer concluded that, as of the end of the period covered by this report, the Company’s disclosure controls and procedures were not effective.

Management’s Report on Internal Controls over Financial Disclosure Controls and Procedures

Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). The Company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and with the participation of management, including the Chief Executive Officer and Chief Financial Officer at the time, the Company conducted an evaluation of the effectiveness of the Company’s internal control over financial reporting as of August 31, 2025, using the criteria established in “Internal Control - Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in 2013.

A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements will not be prevented or detected on a timely basis. In its assessment of the effectiveness of internal control over financial reporting as of August 31, 2025, the Company determined that there were control deficiencies that constituted material weaknesses, as described below.

1.The Company does not have an adequate internal control structure or adequate oversight over financial reporting – The Company has only one member of management whom is also the Company’s sole director, therefore the Company lacks adequate segregation of duties. Further, the Company currently has no Audit Committee. While not being legally obligated to have an audit committee, it is management’s view that such a committee, including a financial expert member, is an utmost important entity level control over the Company’s financial statement. Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent of management to provide the necessary oversight over management’s activities. Lastly, due to the minimal operations and small size of the Company we have not employed individuals that have the necessary accounting knowledge and expertise to ensure accurate financial reporting under US GAAP.

2.The Company lacks appropriate information technology controls - As of August 31, 2025, the Company retains copies of all financial data and material agreements; however, there is no formal procedure or evidence of normal backup of the Company’s data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors.

Accordingly, the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis by the company’s internal controls.

As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of August 31, 2025, based on criteria established in Internal Control- Integrated Framework issued by COSO in 2013.

System of Internal Control over Financial Reporting

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

On August 31, 2025, under the supervision and with the participation of our management at the time, an evaluation was conducted of the effectiveness of the design and operation of our disclosure controls and procedures as of August 31, 2025. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in the SEC rules and forms.

Changes in Internal Control over Financial Reporting

There was no change in the Company’s internal control over financial reporting during the annual period covered by this report that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

Item 9B. Other Information.

None.

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.

None.

PART III

Item 10. Directors, Executive Officers and Corporate Governance.

The following table sets forth the names and ages of the member of our Board of Director and our executive officers and the positions held by each..

Name		Age		Title
Nataliia Petranetska		58		President, Director, Treasurer and CEO

Nataliia Petranetska obtained a Master’s Degree in Economics from Kyiv National University of Economics in 1989. Mrs. Petranetska held the position of Financial Controller at Scale LLC from March 1998 to April 2007. Nataliia Petranetska assumed the role of Chief Specialist within the Financial Control Department at Z-Group Company Group from April 2007 until December 2019.

Since July 30, 2020, Nataliia Petranetska serves as the President, Director and Treasurer of Sky Century Investment, Inc. On December 5, 2020, she was appointed as the Chief Executive Officer of Sky Century Investment, Inc.

As of the date of this report Nataliia Petranetska holds 15,116,279 shares of common stock which represents 6.76% of shares outstanding.

During the past ten years our Director, President, Chief Executive Officer, Treasurer and Secretary, Nataliia Petranetska, has not been the subject to any of the following events:

1.Any bankruptcy petition filed by or against any business of which they were a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time.

2.Any conviction in a criminal proceeding or being subject to a pending criminal proceeding.

3.An order, judgment, or decree, not subsequently reversed, suspended or vacated, or any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting Mrs. Petranetska’s involvement in any type of business, securities or banking activities.

4.Found by a court of competent jurisdiction (in a civil action), the Securities and Exchange Commission or the Commodity Future Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended or vacated.

5.Were the subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more than 60 days the right to engage in any activity described in paragraph (f)(3)(i) of this section, or to be associated with persons engaged in any such activity;

6.Were found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;

7.Were the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:

i.Any Federal or State securities or commodities law or regulation; or

ii.Any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or

iii.Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity.

Item 11. Executive Compensation.

The Company has entered into an Employment Agreement with Nataliia Petranetska dated July 30, 2020, for a duration of one year, automatically extending unless either party provides written notice of non-renewal at least 60 days prior to the end of the initial term`s conclusion. Mrs. Petranetska was appointed to the position of President, Director, Treasurer and Chief Executive Officer within the Company. The Company has entered into the Compensation Agreement with Nataliia Petranetska on December 1, 2020, outlining monthly compensation of $5,000 as per compliance. Such compensation may, at the discretion and request of the employee, be converted into the Company’s common stock in accordance with applicable securities laws and board approval.

On May 27, 2021, Mrs. Petranetska signed a Loan Agreement amounting to $100,000, effective until May 31, 2026. On August 15, 2024, Mrs. Petranetska executed an Amendment to the Loan Agreement, increasing the loan amount to $150,000, with no other changes to the terms of the agreement.

The Company does not currently maintain any equity award or stock option plans, and no options or similar equity-based compensation have been granted to any officer or director. The Company has reviewed its policies and practices

in accordance with Item 402(x) of Regulation S-K and confirms that it does not engage in timing or coordination of compensation decisions with the release of material nonpublic information.

The following Summary Compensation table sets forth information regarding each element of compensation provided to our named executive officers for fiscal years August 31, 2025 and 2024:

Name and Principal Position	Period	Salary ($)	Bonus ($)	Stock Awards ($)*	Option Awards ($)*	Non-Equity Incentive Plan Compensation ($)	Non-qualified Deferred Compensation ($)	All Other Compensation ($)	Total ($)
Nataliia Petranetska, President, Director, Treasurer & Chief Executive/ Financial Officer	2025	60,000	0	0	0	0	0	0	60,000
	2024	60,000	0	0	0	0	0	0	60,000

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

The following table sets forth information regarding the beneficial ownership of our common stock as of December 16, 2025. The information in this table provides the ownership information for:

·each person known by us to be the beneficial owner of more than 5% of our common stock;

·each of our directors;

·each of our executive officers;

·and our executive officers and directors as a group.

Beneficial ownership has been determined in accordance with the rules and regulations of the SEC and includes voting or investment power with respect to the shares. Unless otherwise indicated, the persons named in the table below have sole voting and investment power with respect to the number of shares indicated as beneficially owned by them.

Name of Beneficial Owner	Common Stock Beneficially Owned (1)	Percentage of Common Stock Owned (1)
Nataliia Petranetska 220 Emerald Way #233 Las Vegas, NV 89144 President, Director, Treasurer, Secretary and Officer	15,116,279	6.76%

Khamijon Alimzhanov 17 Bogenbai Batyr Street Almaty 050000, Kazakhstan	19,092,469	8.55%

ITEQ Logic Ltd. 219 Kensington High Street London W8 6bd United Kingdom Iryna Vorobiova	17,909,500	8.01%

Joseph Malcarne 89 Rymph Rd Staatsburg NY 12580	12,500,000	5.59%

Name of Beneficial Owner	Common Stock Beneficially Owned (1)	Percentage of Common Stock Owned (1)
Markebitz Limited Lazenda Warehouse 3 Jalan Ranca-Ranca F. T. Labuan 8700 Malaysia Vasile Boiko	16,000,000	7.16%

Yan Tie Ying Panshan Road 5-37. Shanghai 200433, China	28,687,572	12.83%

Zhang Yu 25-17 Siping Village, Erpengdian Town Huanren Manchu Autonomous County Liaoning Prov, China	20,007,400	8.95%

(1)Applicable percentage ownership is based on 223,548,220 shares of common stock outstanding as of December 16, 2025. Beneficial ownership is determined in accordance with the rules of the Securities and Exchange Commission and generally includes voting or investment power with respect to securities. Shares of common stock that are currently exercisable or exercisable within 60 days of the date of this Form 10-K are deemed to be beneficially owned by the person holding such securities for the purpose of computing the percentage of ownership of such person, but are not treated as outstanding for the purpose of computing the percentage ownership of any other person.

Name of Beneficial Owner

Preferred Stock

Beneficially

Owned (2)

Percentage of

Preferred Stock

Owned (2)

Yan Tie Ying

Panshan Road 5-37

Shanghai 200433, China

5,000,000

100.00%

(2)Applicable percentage ownership is based on 5,000,000 shares of preferred stock outstanding as of December 16, 2025. Beneficial ownership is determined in accordance with the rules of the Securities and Exchange Commission and generally includes voting or investment power with respect to securities. Shares of preferred stock that are currently exercisable or exercisable within 60 days of the date of this Form 10-K are deemed to be beneficially owned by the person holding such securities for the purpose of computing the percentage of ownership of such person, but are not treated as outstanding for the purpose of computing the percentage ownership of any other person.

Effective May 27, 2021, Nataliia Petranetska formally agreed to advance funds to the Company to pay for professional fees and operating expenses under a $100,000 Loan Agreement. On August 15, 2024, Mrs. Petranetska executed an Amendment to the Loan Agreement, increasing the loan amount to $150,000, with no other changes to the terms of the agreement. The Loan Agreement is non-binding and discretionary, bears no interest, is unsecured, and the loan agreement spans five years. As of August 31, 2024, Nataliia Petranetska has advanced to us $121,105, of which $23,173 was advanced during the year ended August 31, 2025, and $6,131 was repaid. The funds advanced by Nataliia Petranetska will be repaid from revenues of operations if and when we generate substantial revenues to pay the obligation.

As of August 31, 2025 and 2024, the payroll liabilities to Nataliia Petranetska were $220,000 and $160,000, respectively.

On November 23, 2023, the Company converted salary debt to Nataliia Petranetska in the amount of $65,000 for the period from December 1, 2020, to December 31, 2021, into 15,116,279 restricted common shares at the conversion price of $0.0043.

The Company entered into a Data Purchase Agreement with ITEQ Logic Ltd on November 14, 2022, for the purchase of a database. The material terms of the Data Purchase Agreement are outlined in Exhibit 10.3 of this Amendment, as amended on December 1, 2022, with the amendment details provided in Exhibit 10.4 of this Amendment. On December 1, 2022, the Company issued a Promissory Note, as described in Exhibit 10.5 of this Amendment, to ITEQ Logic Ltd, which was converted into 15,000,000 common shares at a conversion price of $0.0035 on May 1, 2023.

The Company entered into a Software Lease Agreement with Marketbiz Limited on December 2, 2021, for the provision of server leasing services. The material terms of the Software Lease Agreement are described in Exhibit 10.6 of this Amendment, as amended on January 2, 2023, with the amendment details provided in Exhibit 10.7 of this Amendment. On January 2, 2023, the Company issued a Promissory Note, as outlined in Exhibit 10.8 of this Amendment, to Marketbiz Limited, which was converted into 16,000,000 common shares at a conversion price of $0.0035 on May 1, 2023.

Director Independence

Our Board of Directors is currently composed of one member, Nataliia Petranetska. Mrs. Petranetska does not qualify as independent director. The Board of Directors has not made a subjective determination with respect to director independence, as there is currently only one director. If such determinations were required in the future, the Board would evaluate all relevant facts and circumstances, including business, financial, and personal relationships between each director and the Company, to assess whether any such relationships might interfere with the exercise of independent judgment in carrying out the responsibilities of a director.

Item 14. Principal Accounting Fees and Services.

The following is a summary of the fees billed to us by our former independent auditors (Michael Gillespie & Associates, PLLC) and current independent auditors (Boladale Lawal & Co.) for professional services rendered related to the fiscal years ended August 31, 2025 and 2024:

	2025		2024
Audit Fees	$	20,000	$	12,000
Audit Related Fees		-		-
Tax Fees		-		-
All Other Fees		-		-
Total	$	20,000	$	12,000

Fees for all services were pre-approved by the Board of Directors.

Audit Fees. Consists of fees billed for professional services rendered for the audit of our financial statements and review of the interim financial statements included in quarterly reports and services in connection with registration statement filings and statutory and regulatory filings or engagements.

Audit-Related Fees. Consists of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit Fees.”

Tax Fees. Consists of fees billed for professional services for tax compliance, tax advice, and tax planning.

All Other Fees. Consists of fees for products and services other than the services reported above.

PART IV

Item 15. Exhibits and Financial Statement Schedules.

Exhibit No.		Description
19.1		Insider Trading Policy
31.1		Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1		Certification. pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS		Inline XBRL Instance 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 Label 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)

Item 16. Form 10-K Summary.

As permitted, the registrant has elected not to supply a summary of information required by Form 10-K.

SIGNATURES

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

SKY CENTURY INVESTMENT, INC.

Date: December 16, 2025	By:	/s/ Nataliia Petranetska
	Name:	Nataliia Petranetska
	Title:	President, Director, Treasurer & Chief Executive and Financial Officer

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