UNITED STATES SECURITIES AND ~~EXCHANGE COMMISSION Washington, D.C. 20549~~

EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

☒ Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended ~~January~~April 3130, 2025

☐ Transition Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from __________ to __________

Commission file number 000-56637

KHEOBA CORP. (Exact name of registrant as specified in its charter)

(Exact name of registrant as specified in its charter)

Nevada	7371	98-1636812
(State or Other Jurisdiction of	(Primary Standard Industrial	(IRS Employer
Incorporation or Organization)	Classification Code Number)	Identification Number)

Petonal el Cerezo 8,

2A Los Realejos 38410,

Tenerife, Spain

+60 1116761431

(Address, including zip code, and telephone number,

including area code, of registrant’s principal executive offices)

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

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

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

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

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

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

State the number of shares outstanding of each of of the issuer'’s classes of common equity, as of the latest practicable date: 8,092,000 common shares issued and outstanding as of ~~March~~July 248, 2025.

KHEOBA CORP.

QUARTERLY REPORT ON FORM 10-Q

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION:	3
Item 1.	Condensed Consolidated Financial Statements (Unaudited)	3
	Balance Sheets as of January 31, 2025 (Unaudited) and October 31, 2024	4
	Condensed Consolidated Balance Sheets as of April 30, 2025 (Unaudited) and October 31, 2024	4
	Statement of Operations for the three months ended January 31, 2025 and 2024 (Unaudited)	5
	Condensed Consolidated Statements of Operations for the three and six months ended April 30, 2025 and 2024 (Unaudited)	5
	Statement of Changes in Stockholders’ Equity for the three months ended January 31, 2025 and 2024 (Unaudited)	6
	Condensed Consolidated Statements of Stockholders’ Equity for the three and six months ended April 30, 2025 and 2024 (Unaudited)	6
	Statement of Cash Flows for the three months ended January 31, 2025 and 2024 (Unaudited)	7
	Condensed Consolidated Statements of Cash Flows for the six months ended April 30, 2025 and 2024 (Unaudited)	7
	Notes to the Interim Unaudited Financial Statements	8
	Notes to the Interim Unaudited Condensed Consolidated Financial Statements	8
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	1417
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	1821
Item 4.	Controls and Procedures	1821
PART II	OTHER INFORMATION:	22
Item 1.	Legal Proceedings	1922
Item 1A	Risk Factors	19
Item 1A.	Risk Factors	22
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	1922
Item 3.	Defaults Upon Senior Securities	1922
Item 4.	Submission of Matters to a Vote of Securities Holders	1922
Item 5.	Other Information	1922
Item 6.	Exhibits	1922
	Signatures	2023

PART 1 – FINANCIAL INFORMATION

ITEM 1. ~~Financial~~FINANCIAL ~~Statements~~STATEMENTS

The accompanying interim financial statements of Kheoba Corp. (“the Company”, “we”, “us” or “our”), have been prepared without audit ~~pursuant~~ pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally ~~included~~ included in financial statements prepared in accordance with United States generally accepted principles have been condensed or omitted ~~pursuant~~ pursuant to such rules and regulations.

The interim financial statements are condensed ~~and~~ and should be read in conjunction with the company’s latest annual financial statements.

In the opinion of management, the financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

KHEOBA CORP.

CONDENSED CONSOLIDATED BALANCE SHEETS

	January 31, 2025 (Unaudited)			October 31, 2024
	April 30, 2025 (Unaudited)			October 31, 2024
ASSETS
Cash on hand	$	~~151~~40,240		$	1,097
Prepaid expenses		12,900			18,050
Escrow		164,600			–
Total current assets		13,051			19,147
Prepaid expenses		12,051			18,050
Software Development Costs, net		8,667			9,750
Accounts Receivable		105,128			–
Website Development Costs, net		6,674			7,644
Total current assets		322,019			19,147
Total Assets	$	28,392		$	36,541
Right of Use Assets		50,475			–
Software Development Costs, net		7,584			9,750
Website Development Costs, net		5,706			7,644
Total Assets	$	385,784		$	36,541
LIABILITIES AND STOCKHOLDERS’ EQUITY
Accounts payable	$	571,~~898~~129		$	1,398
Accounts payable - related party		–10,577			14,000
Loan payable		–			12,945
Related party loan		–			4,065
Total current liabilities		5,898			32,408
Income tax payable		35,508			–
Current portion of lease liability		27,499			–
Total current liabilities		144,713			32,408
Lease liability, net of current portion		22,976			–
Total liabilities		167,689			–
Commitments and Contingencies		–			–
Stockholders’ Equity
Common stock, $0.001 par value, 75,000,000 shares authorized; 8,092,000 and 8,092,000 shares issued and outstanding at par		8,092			8,092
Common stock, $0.001 par value, 75,000,000 shares authorized; 8,092,000 and 7,295,000 shares issued and outstanding at par		8,092			8,092
Additional paid in capital		76,428			39,748
Accumulated deficit		(62,026	)		(43,707	)
Retained earnings (Accumulated deficit)		133,575			(43,707	)
Total Stockholders’ Equity		22218,~~494~~095			4,133
Total Liabilities and Stockholders’ Equity	$	28385,~~392~~784		$	36,541

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

KHEOBA CORP.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

	Three months ended January 31, 2025 (Unaudited)			Three months ended January 31, 2024 (Unaudited)
	Three months ended April 30, 2025 (Unaudited)			Three months ended April 30, 2024 (Unaudited)			Six months ended April 30, 2025 (Unaudited)		Six months ended April 30, 2024 (Unaudited)
REVENUES	$	–325,128		$	~~10,300~~–		$	325,128	$	10,300
OPERATING EXPENSES
Cost of goods sold		59,231			–			59,231		–
General and Administrative Expenses		18,319			6,601
Gross Profit		265,897			–			265,897		10,300
TOTAL OPERATING EXPENSES		18,319			6,601
OPERATING EXPENSES
NET (LOSS) INCOME FROM OPERATIONS		(18,319	)		3,699
General and Administrative Expenses		21,012			10,862			23,064		17,463
PROVISION FOR INCOME TAXES		–			–
Professional Fees		13,777			–			30,043		–
NET (LOSS) INCOME	$	(18,319	)	$	3,699
TOTAL OPERATING EXPENSES		34,789			10,862			53,107		17,463
NET INCOME PER SHARE: BASIC AND DILUTED	$	0.00		$	0.00
NET INCOME (LOSS) FROM OPERATIONS		231,109			(10,862	)		212,790		(7,163	)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		8,092,000			7,820,308
PROVISION FOR INCOME TAXES		35,508			–			35,508		–
NET INCOME (LOSS)	$	195,601		$	(10,862	)	$	177,282	$	(7,163	)
NET INCOME ( LOSS) PER SHARE: BASIC AND DILUTED	$	0.02		$	0.00		$	0.02	$	0.00
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		8,092,000			8,092,000			8,092,000		8,037,712

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

KHEOBA CORP.

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

(Unaudited)

	Common Stock				Additional Paid-in		Deficit ~~Accumulated during the Development~~			Total Stockholders’
	Shares		Amount		Capital		~~Stage~~Accumulated			Equity
Balance, October 31, 2023		7,295,000	$	7,295	$	24,605	$	(9,412	)	$	22,488
Common shares issued for cash		797,000		797		15,143		–			15,940
Net income for the quarter ended January 31, 2024		–		–		–		3,699			3,699
Balance, January 31, 2024		8,092,000	$	8,092	$	39,748	$	(5,713	)	$	42,127
Net loss for the quarter ended April 30, 2024		–		–		–		(10,862	)		(10,862	)
Balance, April 30, 2024		8,092,000	$	8,092	$	39,748	$	(16,575	)	$	31,265
Balance, October 31, 2024		8,092,000	$	8,092	$	39,748	$	(43,707	)	$	4,133
Debt forgiveness		–		–		36,680		–			36,680
Net loss for the quarter ended January 31, 2025		–		–		–		(18,319	)		(18,319	)
Balance, January 31, 2025		8,092,000	$	8,092	$	76,428	$	(62,026	)	$	22,494
Net income for the quarter ended April 30, 2025		–		–		–		195,601			195,601
Balance, April 30, 2025		8,092,000	$	8,092	$	76,428	$	133,575		$	218,095

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

KHEOBA CORP.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

	Three months ended January 31, 2025 (Unaudited)			Three months ended January 31, 2024 (Unaudited)
	Six months ended			Six months ended
	April 30, 2025 (Unaudited)			April 30, 2024 (Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss) income	$	(18,319	)	$	3,699
Net income (loss)	$	177,282		$	(7,163	)
Adjustments to reconcile Net Income to net cash provided by operations:
Adjustments to reconcile Net Income (Loss) to net cash provided by operations:
Depreciation and amortization Expense		2,053			292
Depreciation Expense		4,104			1,667
Federal income taxes		35,508			–
Deferred Revenue		–			(3,300	)
Prepaid Expenses		5,150			13,000
Accounts Receivable		(105,128	)		–
Accounts payable		4,500			(2,537	)
Prepaid Expenses		5,999			(7,000	)
CASH FLOWS (USED IN) PROVIDED BY OPERATING ACTIVITIES		(6,616	)		11,154
Accounts payable		69,731			(2,537	)
CASH FLOWS PROVIDED BY (USED IN) OPERATING ACTIVITIES		187,496			(18,333	)
CASH FLOWS FROM INVESTING ACTIVITIES
Website Development Costs		–			–
Software Development Costs		–			(13,000	)
CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES		–			(13,000	)
CASH FLOWS FROM FINANCING ACTIVITIES
Advance from Director		33,257			–
Related party loan		(4,065	)		–
Loan Payable		(12,945	)		–
Proceeds from the Sale of Common Stock		–			15,940
Related party loan		3,050			–
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		16,247			15,940
Loan Payable		2,620			–
Net increase (decrease) in cash and equivalents		203,743			(15,393	)
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		5,670			15,940
Net (decrease) increase in cash and equivalents		(946	)		14,094
Cash and equivalents at beginning of the period		1,097			16,778
Cash and equivalents at end of the period	$	~~151~~204,840		$	301,~~872~~385
Supplemental cash flow information:
Cash paid for:
Interest	$	–		$	–
Taxes	$	–		$	–

Disclosure of Debt Forgiveness

During the reporting period, the Company entered ~~into~~ into an agreement with its former director, Mr. Gaga Gvenetadze, resulting in the forgiveness of debt totaling $21,115, comprising accounts payable - related party $14,000 and a related party loan $7,115. Additionally, the Company reached an agreement with a third party, Mr. Irakli Gunia, resulting in the forgiveness of a loan payable amounting to $15,565.

In accordance with U.S. GAAP, the total forgiven ~~debt~~ debt of $36,680 has been recognized as an increase in equity under Additional Paid-In Capital, rather than as a gain in the statement of profit or loss. This transaction is non-cash in nature and, therefore, has been excluded from the statement of cash flows.

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

KHEOBA CORP.

NOTES TO THE UNAUDITED ~~FINANCIAL~~CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

~~THREE~~SIX MONTHS ENDED ~~JANUARY~~APRIL 3130, 2025

(Unaudited)

NOTE 1 – ORGANIZATION AND BASIS OF OF PRESENTATION

During the reporting period, the Company ~~transitioned~~ ~~its~~underwent significant organizational changes. These changes include the transition of directorship from Mr. Gaga Gvenetadze to Mr. Ka Miew Hon, and the associated adjustments in operational premises and commitments. This change did not affect our development-stage status or operational focus but introduced a new marketing strategy and administrative structure.

~~Change~~As part of its expansion strategy, the Company incorporated the following wholly-owned subsidiaries in ~~Organization~~2025:

~~During~~KHOB ~~the~~PTE. ~~reporting period~~LTD., ~~the~~a ~~Company~~private ~~underwent~~company limited by shares ~~significant~~incorporated ~~organizational~~in ~~changes.~~Singapore ~~These~~on ~~changes~~February ~~include~~25, ~~the~~2025, ~~transition~~was ofestablished ~~directorship~~to ~~from~~support ~~Mr.~~software ~~Gaga~~development ~~Gvenetadze~~and tofacilitate ~~Mr.~~regional Kamarket ~~Miew~~access in ~~Hon~~Southeast Asia, ~~and~~ ~~the~~particularly ~~associated~~through ~~adjustments~~tailored inplatform ~~operational~~solutions ~~premises~~for the tourism industry and ~~commitments~~small and medium-sized enterprises (SMEs).

~~NOTE~~KHOB 2LIMITED, –a ~~GOING~~private ~~CONCERN~~company limited by shares incorporated in Hong Kong on March 18, 2025, primarily serving as an Asia-Pacific administrative and operational hub.

~~The~~Easy ~~Company’s~~Smart ~~financial~~Tech ~~statements~~Limited, ~~have been~~a ~~prepared~~private ~~assuming~~limited ~~that~~company incorporated itin ~~will~~Hong ~~continue~~Kong ason aApril ~~going~~29, ~~concern~~2025, ~~which~~established ~~contemplates~~to ~~continuity~~support ofadditional ~~operations,~~operational ~~realization~~activities ~~of assets,~~ and ~~liquidation~~ ofstrategic ~~liabilities~~initiatives in the ~~normal course of business~~ region.

AsThe ~~reflected~~accompanying inunaudited ~~the~~condensed consolidated financial statements, include the ~~Company~~ ~~had~~accounts ~~an accumulated deficit~~ of ~~$62,026~~Kheoba atCorp. ~~January~~and ~~31,~~its ~~2025, revenue was nil for the three~~wholly-~~month~~owned ~~ended January 31, 2025~~subsidiaries. ~~The~~All ~~Company has~~intercompany ~~Accounts~~balances ~~Payable~~and ~~of $5,898 on a balance sheet at January 31, 2025. These factors raise substantial doubt about the Company’s~~transactions ~~ability~~have tobeen ~~continue~~eliminated asupon ~~a going concern~~consolidation.

~~The~~NOTE ~~Company~~2 is– ~~attempting~~GOING to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.CONCERN

The Company’s financial statements dohave ~~not include any adjustments~~been ~~related~~prepared toassuming ~~the~~that ~~recoverability~~it ~~and~~will ~~classification~~continue ofas ~~recorded~~a ~~asset~~going ~~amounts~~concern, orwhich ~~the~~contemplates ~~amounts~~continuity ~~and~~of ~~classification~~operations, realization of ~~liabilities~~assets, ~~that~~and ~~might~~liquidation beof ~~necessary~~liabilities ~~should~~in the ~~Company~~normal becourse ~~unable~~of ~~to continue as a going concern~~business.

~~NOTE~~As 3reflected –in ~~SUMMARY~~the OFfinancial ~~SIGNIFICANT~~statements, ~~ACCOUNTING~~the Company ~~POLICIES~~had retained earnings of $133,575 at April 30, 2025, revenue of $325,128 and net income from operations of $212,790 for the six-month period then ended.

Kheoba Corp. (“the Company,” “we,” “our”) was incorporated in the State of Nevada on July 27, 2021. We are a development-stage company focused on software development and the travel industry. During the reporting period, the Company transitioned its directorship from Mr. Gaga Gvenetadze to Mr. Ka Miew Hon. This change did not affect our development-stage status or operational focus but introduced a new marketing strategy.8

~~Basis~~While this positive operating result indicates improved financial performance, the Company’s ability to continue as a going concern is dependent on its ability to sustain profitability, maintain adequate working capital, and secure additional financing if necessary to support its growth plans. The Company is attempting to commence operations and generate sufficient revenue. Management intends to raise additional funds by way of ~~Presentation~~a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering. Management has evaluated the Company’s financial condition and its ability to continue as a going concern within one year after the date the financial statements are issued and has concluded that these conditions do not raise substantial doubt about the Company’s ability to continue as a going concern.

The ~~accompanying~~ financial statements ~~have~~do ~~been~~not include any adjustments ~~prepared~~related into ~~accordance~~the ~~with~~recoverability ~~generally~~and ~~accepted~~classification ~~accounting~~of ~~principles~~recorded inasset amounts or the ~~United~~amounts ~~States~~and classification of ~~America~~liabilities that might be necessary should the Company be unable to continue as a going concern.

~~The~~NOTE ~~Company’s~~3 ~~year-end~~– isSUMMARY ~~October~~OF ~~31.~~SIGNIFICANT ACCOUNTING POLICIES

~~The~~Basis ~~financial information furnished herein reflects all adjustments, consisting~~ of normal recurring items that, in the opinion of management, are necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods. The results of operations for the three months ended January 31, 2025 are not necessarily indicative of the results to be expected for the year ending October 31, 2025.Presentation

8The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America.

~~Recently~~The ~~Issued~~Company’s ~~Accounting~~year-end ~~Pronouncements~~is October 31.

InThe ~~November~~financial ~~2023,~~information ~~the~~furnished ~~Financial~~herein ~~Accounting Standards~~reflects ~~Board~~all ~~(“FASB”) issued Accounting Standards Update (“ASU”) 2023-07~~adjustments, ~~Segment~~consisting ~~Reporting (Topic 280). The amendments in this ASU require disclosures, on an annual and interim basis,~~ of ~~significant~~normal ~~segment~~recurring ~~expenses~~items that ~~are regularly provided to the chief operating decision maker (CODM)~~, ~~as well as the aggregate amount of other segment items included~~ in the ~~reported~~opinion ~~measure~~ of ~~segment~~management, ~~profit or~~are ~~loss.~~necessary ~~This~~for ~~ASU requires that~~ a ~~public~~fair ~~entity~~presentation ~~disclose~~of the Company’s ~~title~~financial ~~and~~ position, results of ~~the~~operations ~~CODM~~ and ancash ~~explanation~~flows offor ~~how~~ the ~~CODM~~interim ~~uses~~periods. ~~the reported~~The ~~measure(s)~~results of ~~segment~~operations ~~profit~~for orthe ~~loss. Public entities will be required to provide all annual disclosures currently required by~~six ~~Topic~~months ~~280~~ended inApril ~~interim periods~~30, ~~and~~2025 ~~entities with a single reportable segment~~ are ~~required~~not tonecessarily ~~provide~~indicative ~~all~~of the ~~disclosures~~results ~~required~~to bybe ~~the amendments~~expected infor the ~~update~~year ~~and~~ending ~~existing~~October ~~segment disclosures in Topic 280. ASU 2023-07 is effective for fiscal years beginning after December 15~~31, ~~2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective adoption. Early adoption is permitted. The Company will adopt this standard with its fiscal~~ 2025 ~~annual filing~~. ~~The Company is currently evaluating these new disclosure requirements and the impact of adoption.~~

~~Use~~Principle of ~~Estimates~~consolidation

The ~~preparation~~accompanying ofconsolidated financial statements ~~in conformity~~ ~~with~~include ~~generally accepted accounting principles requires management to make estimates and assumptions that affect~~ the ~~reported~~accounts ~~amounts~~ of ~~assets~~ ~~and~~the ~~liabilities~~Company and ~~disclosure~~its ofsubsidiaries ~~contingent~~(collectively ~~assets and liabilities at~~ the ~~date~~“Company”). ~~the~~The ~~financial~~Company ~~statements~~eliminates ~~and~~all ~~the reported amount~~significant ofintercompany ~~revenues~~balances and ~~expenses~~transactions ~~during~~in ~~the~~its ~~reporting~~audited ~~period.~~consolidated ~~Actual~~financial ~~results could differ from those estimates~~statements.

~~Cash~~The consolidation of the Company and ~~Cash~~its ~~Equivalents~~subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements. Results of operations for the periods presented comprise those of the previously separate entities combined from the beginning of the period to the end of the period, eliminating the effects of intra-entity transactions.

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

~~Website~~The ~~Development~~preparation ~~Costs~~of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

The Company amortizes these costs using the straight-line method over a period of three years, which is the remaining estimated economic life of the costs. At the end of each reporting period, the Company writes down any excess of the unamortized balance over the net realizable value.9

InCash ~~May 2022~~ and ~~May~~Cash 2024, the Company capitalized website development costs of $3,500 and $8,130, respectively, which will be amortized over three years. As of January 31, 2025, the total amount of website development costs was $11,630, with an amortization expense of $4,956. The net carrying amount of website development costs as of January 31, 2025, is $6,674. The Company expects to recognize an amortization expense of $3,876 for the fiscal year ending October 31, 2025, and an amortization expense of $3,766 for the fiscal year ending October 31, 2026.Equivalents

~~During~~The ~~the~~Company ~~Website~~considers ~~Application~~all ~~and~~highly ~~Infrastructure~~liquid investments ~~Development~~with ~~Stage,~~ the ~~Company~~original ~~relied~~maturities onof ~~Codification~~three ~~350-50-25-7,~~months ~~which~~or ~~states~~less ~~“Costs~~ to ~~obtain and register an internet domain shall~~ be ~~capitalized~~cash ~~under Section 350-30-25”~~equivalents. ~~Codification 350-50-25-6 states “Costs incurred to purchase software tools, or costs incurred during the application development stage for internally developed tools, shall be capitalized”.~~

~~Based~~Leases on– ~~the~~Right-of-Use ~~above,~~Assets ~~the~~and ~~Company website costs~~Lease ~~are capitalized.~~Liabilities

9The Company accounts for leases with a term greater than 12 months in accordance with ASC 842, Leases. These leases are classified as operating leases, and the Company presents right-of-use (“ROU”) assets and corresponding lease liabilities on its consolidated balance sheet under a single classification.

~~Software~~ROU ~~Development~~assets ~~Costs~~represent the Company’s right to use an underlying asset during the lease term. Lease liabilities represent the Company’s obligation to make lease payments. At lease commencement, ROU assets and lease liabilities are measured based on the present value of future lease payments, discounted using the Company’s incremental borrowing rate. ROU assets are subsequently amortized on a straight-line basis over the shorter of the lease term or the estimated useful life of the underlying asset. Lease liabilities are reduced as lease payments are made and increased for interest expense recognized using the effective interest method.

~~The~~In March 2025, the Company ~~amortizes~~recognized ~~these~~ROU ~~costs~~assets ~~using~~and corresponding ~~the~~lease ~~straight-line~~liabilities in connection with two separate operating lease arrangements—one for its wholly owned subsidiary ~~method~~KHOB ~~over~~LIMITED ain ~~period~~Hong Kong and another for KHOB PTE. LTD. in Singapore. The Hong Kong lease spans two years with monthly lease payments of ~~three~~HKD 8,000, while the Singapore lease also spans two years with monthly payments of SGD 1,700. ~~which~~Both isleases ~~the~~are ~~remaining~~measured ~~estimated~~at ~~economic~~the ~~life~~present value of the ~~costs.~~lease Atpayments using the ~~end~~applicable incremental borrowing rates. As of ~~each~~April ~~reporting~~30, ~~period~~2025, the ~~Company~~net ~~writes~~carrying ~~down~~amount ~~any~~of ~~excess~~the ROU assets was $50,475. The related lease liabilities totaled $50,475, of ~~the~~which ~~unamortized~~$27,499 ~~balance~~was ~~over~~classified as current liabilities and $22,976 as non-current liabilities on the ~~net~~condensed ~~realizable~~consolidated ~~value~~balance sheet.

InWebsite ~~January~~Development 2024 the Company capitalized software development costs of $13,000 which will be amortized over three years. The Company expects to recognize amortization expense of $4,333 for the fiscal year ending October 31, 2025, amortization expense of $4,333 for the fiscal year ending October 31, 2026 and amortization expense of $1,084 for the fiscal year ending October 31, 2027.Costs

~~Fair~~The ~~Value~~Company amortizes these costs using the straight-line method over a period of ~~Financial~~three ~~Instruments~~years, which is the remaining estimated economic life of the costs. At the end of each reporting period, the Company writes down any excess of the unamortized balance over the net realizable value.

ASIn ~~topic~~May ~~820~~2023 ~~“Fair~~and ~~Value~~January ~~Measurements~~2024, ~~and~~the Company capitalized ~~Disclosures”~~website ~~establishes~~development acosts ~~three-tier~~of ~~fair~~$3,500 ~~value~~and ~~hierarchy~~$8,130, respectively, which ~~prioritizes~~will be amortized over three years. As of April 30, 2025, the ~~inputs~~total amount inof ~~measuring~~website ~~fair~~development ~~value~~costs was $11,630, with an amortization expense of $5,925. The ~~hierarchy~~Company ~~prioritizes~~expects to recognize amortization ~~the~~expense ~~inputs~~of ~~into~~$1,938 ~~three~~for ~~levels~~the ~~based~~remainder onof the ~~extent~~fiscal toyear ~~which~~ending ~~inputs~~October ~~used~~31, in2025, ~~measuring~~amortization ~~fair~~expense ~~value~~of ~~are~~$3,293 ~~observable~~for inthe fiscal year ending October 31, 2026, and amortization expense of $473 for the ~~market~~fiscal year ending October 31, 2027.

~~These~~During ~~tiers~~the ~~include:~~Website Application and Infrastructure Development Stage, the Company relied on Codification 350-50-25-7, which states “Costs to obtain and register an internet domain shall be capitalized under Section 350-30-25”. Codification 350-50-25-6 states “Costs incurred to purchase software tools, or costs incurred during the application development stage for internally developed tools, shall be capitalized”.

Level 1:	defined as observable inputs such as quoted prices in active markets;
Level 2:	defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3:	defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

Based on the above, the Company website costs are capitalized.

~~The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity.~~10

~~Revenue~~Software ~~Recognition~~Development Costs

The Company ~~recognizes~~amortizes ~~revenue~~these incosts ~~accordance~~using ~~with Accounting~~the ~~Standards Update (ASU) 2014~~straight-~~09,~~line method ~~Revenue~~over ~~from~~a ~~contracts~~period ~~with~~of ~~customers~~three ~~(Topic~~years, ~~606).~~which ~~Revenue~~ is ~~recognized~~the ~~when~~remaining aestimated ~~customer~~economic ~~obtains control~~life of ~~promised~~the ~~goods or services~~costs. InAt ~~addition,~~ the ~~standard~~end ~~requires disclosure~~ of ~~the~~each ~~nature,~~reporting ~~amount~~period, ~~timing, and uncertainty of~~ ~~revenue~~the ~~and~~Company ~~cash~~writes ~~flows~~down ~~arising~~any ~~from~~excess ~~contracts with customers. The amount~~ of ~~revenue~~the ~~that~~unamortized isbalance ~~recorded~~over ~~reflects~~ the ~~considerations~~net ~~that the~~realizable ~~Company expects to receive in exchange for those goods~~value.

~~The~~In ~~Company~~January ~~applies~~2024 the ~~following~~Company ~~five-step~~capitalized ~~model~~software development incosts ~~order~~of to$13,000 ~~determine~~which ~~this~~will ~~amount:~~be ~~(i)~~amortized ~~identification~~over ofthree ~~the~~years. ~~promised~~As ~~goods~~of inApril ~~the~~30, ~~contract;~~2025, ~~(ii)~~the ~~determination~~total amount of ~~whether~~website ~~the~~development ~~promised~~cost was $13,000 ~~goods~~and ~~are~~the ~~performance~~amortization ~~obligations,~~expense ~~including~~was ~~whether~~$5,416. ~~they~~The ~~are~~Company ~~distinct~~expects into ~~the~~recognize ~~context~~amortization expense of ~~the~~$2,167 ~~contract;~~for ~~(iii)~~the ~~measurement~~remainder of the ~~transaction~~fiscal ~~price,~~year ~~including~~ending ~~the~~October ~~constraint~~31, on2025, ~~variable~~amortization ~~consideration;~~expense ~~(iv)~~of ~~allocation~~$4,333 offor the ~~transaction~~fiscal ~~price~~year toending ~~the~~October ~~performance~~31, ~~obligations;~~2026, ~~and (v)~~amortization ~~recognition~~expense of ~~revenue~~$1,084 for ~~when (or as)~~ the ~~Company~~fiscal ~~satisfies~~year ~~each~~ending ~~performance~~October ~~obligation~~31, 2027.

~~The~~Fair ~~Company~~Value 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~~Financial 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.Instruments

~~Tourism~~AS ~~Programs~~topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

AtThese ~~our~~tiers ~~company, customers pay us for our guided tours, which are thoughtfully designed to~~ include tailored sightseeing, immersive local experiences, and a range of outdoor activities. We have curated a network of trusted providers who specialize in offering high-quality meals, comfortable accommodation, and convenient transportation. Customers have the flexibility to select and pay for these services directly with the respective providers, in addition to the tour fee they pay to our company.:

Level 1:	defined as observable inputs such as quoted prices in active markets;
Level 2:	defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3:	defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

The ~~tour~~carrying ~~includes~~value ~~customized tourist attractions and viewpoints in the Caucasus Mountains region. The company can arrange comfortable accommodations for the duration~~ of ~~the~~cash ~~tour, such as hotels or lodges situated in picturesque locations near the Caucasus Mountains. The company handles transportation logistics, including airport transfers~~ and ~~transportation between various destinations throughout~~ the ~~tour. As stated, the tour is guided, so the company provides~~Company’s ~~experienced~~loan ~~guides~~from ~~who~~shareholder ~~are~~approximates ~~knowledgeable~~its ~~about~~fair ~~the~~value ~~region's~~due ~~history,~~to ~~culture, and natural beauty. The company organizes suitable activities for participants, taking into account~~ their ~~preferences~~short-term ~~and fitness levels~~maturity.

~~The~~Allowance ~~company can organize breakfast, lunch, and dinner at selected restaurants or provide packed meals~~ for ~~outdoor~~Credit excursions, ensuring that participants have access to nourishing and delicious food. Our company provides customer support throughout the tour, addressing any concerns or issues that participants may have.Losses

InThe ~~determining~~Company ~~the~~accounts ~~transaction~~for ~~price,~~its weaccounts ~~utilize~~receivable in ~~various~~accordance ~~sources~~with ofASC ~~information~~326, ~~including~~Financial ~~historical~~Instruments ~~data,~~– ~~market~~Credit ~~conditions,~~Losses. ~~contractual~~Under ~~terms,~~this ~~customer-specific factors~~standard, ~~and~~the Company estimates of ~~variable~~expected ~~consideration,~~credit ~~where applicable. These considerations enable us to make a reasonable estimate of the transaction price based~~losses onover the ~~information~~life ~~available~~of atits ~~the~~accounts ~~time~~receivable ofusing ~~revenue~~a ~~recognition.~~current ~~The~~expected ~~transaction~~credit ~~price~~loss is(CECL) ~~contractual~~model. NoManagement ~~other~~evaluates ~~party~~the ~~can~~collectibility ~~recognize revenue~~of oraccounts ~~issue~~receivable ~~refunds~~by ~~because~~considering ~~the~~factors ~~Kheoba~~such ~~director is the only party involved. Based on fair market price we allocate the transaction price~~ as ~~follows:~~historical ~~20%~~collection ~~is planning/arranging~~experience, ~~30%~~current iseconomic ~~assistance~~conditions, customer creditworthiness, and ~~50%~~other isrelevant ~~guide service~~factors.

~~The~~Accounts ~~Company~~receivable ~~collects payment from customers before the service is provided. When deposits~~ are ~~collected~~written ~~before~~off ~~the service is provided, the Company recognizes deferred income until the customer signs the act of acceptance. Our performance obligation to plan and arrange trip are met~~ when wedeemed ~~finished with planning and~~uncollectible. ~~arranging~~Changes ~~for the customers. Our performance obligation to perform assistance during the tour if needed is met when the tour is over~~ in ~~case~~ ~~no assistance is requested. Our obligation to perform~~ the ~~guided~~allowance ~~tours is met when we finish the guided tour and indication that guided tour is finished is signed by customers the act of acceptance of our services. The company determines that the obligation~~ for ~~guided tour~~credit islosses ~~satisfied~~are ~~when~~recorded ~~the~~in ~~customer signs~~ the ~~act~~statements of ~~acceptance.~~operations Weas ~~consider~~a ~~the~~component ~~signing~~ of ~~the~~general ~~act~~and ofadministrative ~~acceptance as the point in time when promised services is transferred to the customer~~expenses.

~~CRM~~Revenue ~~Software~~Recognition

The Company ~~have~~recognizes ~~CRM~~revenue ~~software~~in accordance with ~~comprising~~Accounting ~~various~~Standards ~~components,~~Update ~~modules~~(ASU) 2014-09, orRevenue ~~blocks~~from contracts with customers (Topic 606). ~~Buyers~~Revenue ~~might~~is berecognized ~~interested~~when ina ~~purchasing~~customer ~~certain~~obtains control ~~modules~~of promised goods or services. In addition, the standard requires disclosure of ~~our~~the ~~Software~~nature, toamount, ~~meet~~timing, ~~its~~and uncertainty of ~~business~~revenue ~~requirements~~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.

Following the guidelines of the relevant accounting standards (ASC 606), we recognize revenue when we satisfy a performance obligation. In our case, this occurs at the point of product delivery or service completion.11

The ~~process~~Company ~~begins~~applies ~~with~~ the ~~issuance~~ offollowing ~~an invoice to our client. This~~ five-step ~~signifies~~model in ~~our~~order ~~formal request for payment for the services agreed upon or products~~ to ~~be delivered.~~determine ~~Subsequent~~this toamount: ~~issuing~~(i) anidentification ~~invoice,~~of wethe ~~receive~~promised ~~payment~~goods ~~from~~in the ~~client.~~contract; ~~This~~(ii) ~~step~~determination ~~demonstrates~~of whether the ~~client's commitment and willingness~~promised togoods ~~pay~~are ~~for~~performance ~~our~~obligations, ~~services~~including orwhether ~~products.~~they ~~The~~are ~~pivotal~~distinct ~~moment~~ in ~~our revenue recognition process is~~ the ~~delivery~~context of the ~~product~~contract; or(iii) ~~the~~measurement ~~completion~~ of the ~~service~~transaction price, toincluding ~~our~~the ~~client.~~constraint ~~This~~on isvariable ~~when~~consideration; we(iv) ~~have~~allocation ~~fulfilled~~of ~~our~~the ~~performance~~transaction ~~obligation.~~price ~~The~~to ~~delivery marks~~ the ~~transfer~~performance ofobligations; ~~control~~and (v) recognition of ~~the~~ ~~software~~revenue ~~product~~when (or ~~service~~as) ~~from our company to~~ the ~~client,~~Company ~~which~~satisfies iseach ~~the~~performance ~~critical event for revenue recognition~~obligation.

~~For~~The ~~pricing~~Company ~~our~~only ~~software,~~applies wethe five-step model to contracts ~~start~~when byit ~~understanding~~is ~~all~~probable ~~costs~~that ~~involved~~the ~~(both~~entity ~~direct~~will ~~and~~collect ~~indirect)~~the consideration it is entitled to ~~ensure~~in ~~our~~exchange ~~pricing~~for ~~covers~~the ~~expenses~~goods ~~and~~or ~~secures~~services ~~profitability.~~it transfers ~~Additionally,~~to wethe ~~assess~~customer. ~~the~~Once ~~value~~a ~~our~~contract ~~software~~is ~~delivers~~determined to ~~customers~~be within the scope of ASC 606 at contract inception, ~~focusing~~the onCompany reviews the ~~benefits~~contract to determine which performance obligations the Company must deliver and ~~solutions~~which itof ~~provides~~these performance obligations are distinct. WeThe ~~investigate~~Company ~~competitor~~recognizes ~~pricing~~as ~~and~~revenues ~~market~~the ~~expectations~~amount of the transaction price that is allocated to ~~inform~~the ~~our~~respective ~~pricing~~performance ~~strategy.~~obligation Wewhen ~~select~~the aperformance obligation ~~model~~is ~~that~~satisfied ~~fits~~or ~~our~~as ~~product~~it ~~and~~is ~~market~~satisfied. Generally, ~~such~~the asCompany’s performance obligations are transferred to customers at ~~flat~~a ~~rate,~~point ~~subscription,~~in ~~usage-based~~time, ortypically ~~feature-based~~upon ~~tiering~~delivery.

~~Revenue~~The ~~Concentration~~Company derives revenues from selling tourism programs and certain modules of our Customer Relationship Management (CRM) Software (the “Software”).

~~The~~Tourism ~~following is a summary of customers that represent greater than 10% of total sales for the periods presented:~~Programs

Schedule of risk concentration	January 31,
	2025		2024
Customer A		–		68%
Customer B		–		32%

At our company, customers pay us for our guided tours, which are thoughtfully designed to include tailored sightseeing, immersive local experiences, and a range of outdoor activities. We have curated a network of trusted providers who specialize in offering high-quality meals, comfortable accommodation, and convenient transportation. Customers have the flexibility to select and pay for these services directly with the respective providers, in addition to the tour fee they pay to our company.

~~For~~The tour includes customized tourist attractions and viewpoints in the ~~three~~Caucasus ~~months~~Mountains ~~ended~~region. ~~January~~The 31company can arrange comfortable accommodations for the duration of the tour, ~~2025~~such as hotels or lodges situated in picturesque locations near the Caucasus Mountains. The company handles transportation logistics, ~~revenue~~including ~~was~~airport ~~nil~~transfers ~~due~~and totransportation between various destinations throughout the ~~restructuring~~tour. ofAs ~~our~~stated, ~~business~~the ~~plan~~tour is guided, so the company provides experienced guides who are knowledgeable about the region’s history, culture, and natural beauty. The company organizes suitable activities for participants, taking into account their preferences and fitness levels.

~~Income~~The ~~Taxes~~company can organize breakfast, lunch, and dinner at selected restaurants or provide packed meals for outdoor excursions, ensuring that participants have access to nourishing and delicious food. Our company provides customer support throughout the tour, addressing any concerns or issues that participants may have.

~~Income~~In ~~taxes~~determining ~~are~~the ~~computed~~transaction ~~using~~price, ~~the~~we ~~asset~~utilize various ~~and~~sources ~~liability~~of ~~method.~~information, ~~Under~~including ~~the~~historical ~~asset~~data, market conditions, contractual terms, customer-specific factors, and ~~liability~~estimates ~~method~~of variable consideration, ~~deferred~~where ~~income~~applicable. ~~tax~~These ~~assets~~considerations ~~and~~enable ~~liabilities~~us ~~are~~to ~~determined~~make a reasonable estimate of the transaction price based on the information ~~differences~~available ~~between~~at the ~~financial~~time ~~reporting~~of ~~and~~revenue ~~tax~~recognition. ~~bases~~The oftransaction ~~assets~~price ~~and~~is ~~liabilities~~contractual. ~~and~~No ~~are~~other ~~measured~~party ~~using~~can ~~the~~recognize ~~currently~~revenue ~~enacted~~or ~~tax~~issue refunds ~~rates~~because ~~and~~the ~~laws~~Kheoba director is the only party involved. ABased ~~valuation~~on ~~allowance~~fair ismarket ~~provided~~price ~~for~~we allocate the ~~amount~~transaction ofprice ~~deferred~~as ~~tax~~follows: ~~assets~~20% ~~that~~is planning/arranging, ~~based~~30% onis ~~available~~assistance ~~evidence,~~and ~~are not~~50% ~~expected~~is toguide ~~be realized~~service.

11The Company collects payment from customers before the service is provided. When deposits are collected before the service is provided, the Company recognizes deferred income until the customer signs the act of acceptance. The Our performance obligation to plan and arrange trip are met when we finished with planning and arranging for the customers. Our performance obligation to perform assistance during the tour if needed is met when the tour is over in case no assistance is requested. Our obligation to perform the guided tours is met when we finish the guided tour and indication that guided tour is finished is signed by customers the act of acceptance of our services. The company determines that the obligation for guided tour is satisfied when the customer signs the act of acceptance. We consider the signing of the act of acceptance as the point in time when promised services is transferred to the customer.

~~Basic Income (Loss) Per Share~~12

~~The~~CRM Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.Software

AsWe ofhave ~~January~~CRM 31software comprising various components, modules, ~~2025~~or blocks. Buyers might be interested in purchasing certain modules of our Software, ~~there~~to ~~were~~meet noits ~~potentially~~business requirements. Task ~~dilutive~~Report, ~~debt~~Revenue orGraph, ~~equity~~My ~~instruments~~Deals ~~issued~~by orMilestones ~~outstanding~~and Daily sales comparison modules were purchased on 10/26/2023.

~~Stock-Based~~Following ~~Compensation~~the guidelines of the relevant accounting standards (ASC 606), we recognize revenue when we satisfy a performance obligation. In our case, this occurs at the point of product delivery or service completion.

~~Stock-based~~The ~~compensation~~process isbegins ~~accounted~~with ~~for~~the atissuance of an invoice ~~fair~~to ~~value~~our inclient. ~~accordance~~This ~~with~~step ~~ASC~~signifies ~~Topic~~our ~~718~~formal request for payment for the services agreed upon or products to be delivered. ToSubsequent to ~~date~~issuing an invoice, ~~the~~we ~~Company~~receive ~~has~~payment ~~not~~from ~~adopted~~the aclient. ~~stock~~This ~~option~~step ~~plan~~demonstrates the client’s commitment and ~~has~~willingness ~~not~~to ~~granted~~pay ~~any~~for ~~stock~~our ~~options~~services or products. The pivotal moment in our revenue recognition process is the delivery of the product or the completion of the service to our client. This is when we have fulfilled our performance obligation. The delivery marks the transfer of control of the software product or service from our company to the client, which is the critical event for revenue recognition.

~~Recent~~For ~~Accounting~~pricing ~~Pronouncements~~our software, we start by understanding all costs involved (both direct and indirect) to ensure our pricing covers expenses and secures profitability. Additionally, we assess the value our software delivers to customers, focusing on the benefits and solutions it provides. We investigate competitor pricing and market expectations to inform our pricing strategy. We select a model that fits our product and market, such as flat rate, subscription, usage-based, or feature-based tiering.

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

~~NOTE~~The Company engages in commission-based software sales 4activities –through ~~RELATED~~a ~~PARTY~~referral ~~LOAN~~arrangement. Under the Commission Agreement entered into with M&D Innovation Technology Limited (“Developer”), the Company refers potential clients for software development services to the Developer in exchange for a referral commission.

AsA commission becomes payable when a referred client enters into a legally binding agreement with the Developer within six months of ~~January~~the ~~31,~~referral ~~2025~~and makes any payment under that agreement. The Company earns a referral commission equivalent to 50% of the gross revenue received by the Developer from the referred client, based on the ~~Company~~total ~~had~~amount ~~entered~~received under the initial engagement. The commission applies to milestone payments, scope expansions, and addenda to the ~~following~~original ~~debts~~contract. ~~forgiven~~Future ~~agreement:~~unrelated engagements are excluded unless otherwise agreed in writing.

-Following ~~$21~~ASC 606,~~115~~ ~~from~~we ~~former~~recognize ~~director~~revenue when we satisfy a performance obligation, Mrupon the Developer’s receipt of payment from the referred client and the Company’s entitlement to the commission is established. ~~Gaga~~The ~~Gvenetadze~~Company recognizes commission income when it receives notice from the Developer confirming the payment ~~($14,000~~from ~~accounts~~the ~~payable~~referred client and ~~$7,115~~the ~~loan)~~related commission amount due to the Company. This point marks the completion of our performance obligation in the referral arrangement.

-The ~~$15~~Company does not bear any responsibility for software delivery,~~565~~ ~~from~~client Mrrelationship management, or project execution beyond the initial referral. ~~Irakli~~Accordingly, ~~Gunia~~the ~~(loan~~Company ~~payable)~~accounts for referral commission revenue on a net basis.

~~In total, $36,680 of forgiven debt was recorded as an increase in Additional Paid-In Capital under U.S. GAAP. This non-cash transaction was excluded from the statement of cash flows.~~13

~~NOTE~~Segment ~~5 – COMMON STOCK~~Reporting

The following table presents the Company’s ~~has~~revenue disaggregated ~~75,000,000,~~based ~~$0.001~~on ~~par~~revenue ~~value~~source ~~shares of~~for ~~common~~the ~~stock~~three ~~authorized.~~and six months ended April 30, 2025 and 2024:

During September 2023 the Company issued 427,000 shares of common stock for cash proceeds of $8,540 at $0.02 per share.

Schedule of disaggregated revenue
	Three Months Ended				Six Months Ended
	April 30,				April 30,
	2025		2024		2025		2024
Commission for software sales	$	220,000	$	–	$	220,000	$	–
CRM Software		105,128		–		105,128		7,000
Tourism Programs		–		–		–		3,300
Total Revenue	$	325,128	$	–	$	325,128	$	10,300

~~During~~Revenue ~~October 2023 the Company issued 868,000 shares of common stock for cash proceeds of $17,360 at $0.02 per share.~~Concentration

~~During~~The ~~November~~following ~~2023~~is ~~the~~a ~~Company~~summary ~~issued 755,000 shares~~ of ~~common~~customers ~~stock~~that ~~for~~represent greater ~~cash~~than ~~proceeds~~10% of ~~$15,100~~total atsales ~~$0.02~~for ~~per~~the ~~share.~~periods presented:

During December 2023 the Company issued 742,000 shares of common stock for cash proceeds of $840 at $0.02 per share.

Schedule of risk concentration
	Six months ended April 30,
	2025		2024
Customer A		68%		68%
Customer B		20%		32%
Customer C		12%		–
Customer D		–		–
Customer E		–		–

~~There~~For ~~were~~the 8six months ended April 30,~~092~~ 2025,~~000~~ ~~shares~~revenue ofconcentration was ~~common~~low ~~stock~~due ~~issued and~~to ~~outstanding~~the asfact ofthat ~~January~~our ~~31,~~customers ~~2025~~are not regular customers.

~~NOTE~~Income ~~6 – COMMITMENTS AND CONTINGENCIES~~Taxes

~~Our~~Income ~~former~~taxes ~~director,~~are Mrcomputed using the asset and liability method. Under ~~Gaga~~the ~~Gvenetadze,~~asset ~~had~~and ~~previously~~liability ~~agreed~~method, todeferred ~~provide his~~income ~~own~~tax ~~premises~~assets ~~for~~and ~~office~~liabilities ~~needs~~are ~~without~~determined ~~charging~~based ~~any~~on ~~fee~~the ~~until~~differences between the ~~new~~financial ~~premises~~reporting ~~agreement~~and istax ~~signed~~bases inof ~~the~~assets ~~second~~and ~~quarter~~liabilities ofand ~~2025.~~are ~~As Mr.~~measured ~~Gvenetadze~~using isthe nocurrently ~~longer~~enacted atax ~~director,~~rates ~~there~~and ~~are~~laws. A novaluation ~~current~~allowance ~~commitments~~is ~~from~~provided for the ~~existing~~amount ~~director~~of deferred tax assets that, ~~Mr.~~based Kaon ~~Miew~~available ~~Hon~~evidence, ~~regarding~~are ~~the~~not ~~provision of~~expected ~~office~~to ~~premises~~be realized.

12Basic Income (Loss) Per Share

~~NOTE~~The Company computes income (loss) per share in accordance 7with –FASB ~~INCOME~~ASC ~~TAXES~~260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.

~~The~~As ~~components~~ of ~~the~~April ~~Company’s provision for federal income tax for the three months ended January 31~~30, 2025, ~~and~~there ~~the~~were ~~year~~no ~~ended~~potentially ~~October~~dilutive debt ~~31,~~or ~~2024~~equity ~~consists~~instruments ofissued ~~the~~or ~~following:~~outstanding.

Schedule of provision for income taxes	January 31, 2025			October 31, 2024
Federal income tax benefit attributable to:
Current operations	$	62,026		$	43,707
Less: valuation allowance		(62,026	)		(43,707	)
Net provision for federal income taxes	$	–		$	–

~~The~~Stock-Based ~~cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows:~~Compensation

Schedule of deferred tax assets	January 31, 2025			October 31, 2024
Deferred tax asset attributable to:
Net operating loss carryover	$	13,025		$	9,178
Less: valuation allowance		(13,025	)		(9,178	)
Net deferred tax asset	$	–		$	–

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

~~Due~~Recent toAccounting the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $25,346 as of January 31, 2025, for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.Pronouncements

~~NOTE~~Management 8does –not ~~SUBSEQUENT~~believe ~~EVENTS~~that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

InNOTE ~~accordance~~4 ~~with~~– ~~ASC~~LOAN ~~855-10~~FROM the Company has analyzed its operations subsequent to January 31, 2025 through March 24, 2025, and has determined that it does not have any material subsequent events to disclose in these financial statements.DIRECTOR

OnAs ~~Feb~~of 25April 30, 2025, ~~The company has incorporated a new entity in Singapore, named Khob Pte. Ltd., to facilitate its expansion into~~ the ~~Asia~~Company ~~Pacific~~had ~~market.~~entered ~~This company primarily engages in software development and platform solutions within~~ the ~~tourism industry, providing tailored information technology solutions for small~~ ~~and~~following ~~medium-sized~~debts ~~enterprises~~forgiven ~~(SMEs).~~agreement:

13- $21,115 from former director, Mr. Gaga Gvenetadze ($14,000 accounts payable and $7,115 loan).

~~ITEM~~- 2.$15,565 ~~MANAGEMENT’S~~from ~~DISCUSSION~~Mr. ~~AND~~Irakli ~~ANALYSIS~~Gunia OF(loan ~~FINANCIAL CONDITION AND RESULTS OF OPERATIONS~~payable).

~~Forward~~In ~~looking~~total, $36,680 of forgiven debt was recorded as an increase in Additional Paid-In Capital under U.S. GAAP. This non-cash transaction was excluded from the statement ~~notice~~of cash flows.

~~Statements~~As ~~made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions~~ of ~~Section~~April ~~27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as "may~~30," ~~"will~~2025," ~~"expect,"~~the ~~"believe,"~~Company ~~"anticipate,"~~owed ~~"estimate~~$10,~~" "approximate"~~577 ~~or "continue," or the negative thereof. We intend that such forward-looking statements be subject~~ to the ~~safe~~Company’s ~~harbors~~existing ~~for~~director, ~~such statements~~Mr. WeKa ~~wish~~Miew ~~to caution readers not to place undue reliance on any such forward-looking statements~~Hon, ~~which speak~~for ~~only as of~~ the ~~date made. Any forward-looking statements represent management'~~Company’s ~~best~~working ~~judgment~~capital ~~as to what may occur in the future~~purposes. ~~However,~~ ~~forward-looking~~The ~~statements~~amount ~~are~~is ~~subject~~outstanding ~~to risks, uncertainties~~ and ~~important factors beyond our control that could cause actual~~ ~~results~~payable ~~and~~upon ~~events to differ materially from historical results of operations and events and those presently anticipated or projected~~request. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

~~Financial~~NOTE ~~information~~5 ~~contained~~– inCOMMON ~~this quarterly report and in our unaudited interim financial statements is stated in United States dollars and are prepared in accordance with United States generally accepted accounting principles.~~STOCK

~~DESCRIPTION~~The OFCompany ~~BUSINESS~~has 75,000,000, $0.001 par value shares of common stock authorized.

~~Description~~During November 2023 the Company issued 755,000 shares of ~~Business~~common stock for cash proceeds of $15,100 at $0.02 per share.

WeDuring ~~are~~December ~~development~~2023 ~~stage~~the ~~company~~Company ~~commencing operations~~issued in42,000 ~~software~~shares of ~~and~~common ~~travel~~stock ~~industry. We intend to provide an online platform~~ for ~~private~~cash ~~and~~proceeds ~~group~~of ~~adventures~~$840 inat ~~Georgia, Caucasus mountains region and Tenerife Spain~~$0.02 ~~Our~~per ~~principal executive office is located at Petonal el Cerezo 8, 2A Los Realejos 38410, Tenerife, Spain~~share.

WeThere ~~plan~~were to8,092,000 ~~develop~~shares aof ~~travel~~common ~~oriented~~stock ~~online platform~~issued ~~with~~and ~~the~~outstanding ~~following~~as ~~features:~~of April 30, 2025.

-NOTE ~~booking~~6 ~~multi-day~~– ~~private~~COMMITMENTS ~~and~~AND group tours. - tour guide ranking algorithm by professional experience and clients’ feedbacks. - artificial intelligence-based algorithm for tour choosing. - integrated CRM system for tour suppliers. - integrated guides by topic (Georgian wine guide, Georgian cuisine guide etc.) - tour experience pictures and video sharing algorithm. - 24-hours chat support.CONTINGENCIES

~~Before~~Our weformer ~~launch~~director, ~~our~~Mr. ~~platform~~Gaga Gvenetadze, wehad ~~are~~previously agreed ~~testing~~to provide his own premises for office needs without charging any fee until the new premises agreement is signed in the second ~~tours~~quarter onof 2025. As Mr. Gvenetadze is no longer a director, there are no current commitments from the ~~following~~existing ~~topics:~~director, Mr. Ka Miew Hon, regarding the provision of office premises.

~~- Georgian wine tour. - The Caucasus mountains retreat. - Old Tbilisi tour. - Tenerife wine tour - Tenerife surf lessons for beginners.~~15

14NOTE 7 – INCOME TAXES

ItThe iscomponents ~~tailored~~of ~~for~~the ~~perspective~~Company’s ~~Kheoba~~provision ~~guides.~~for federal Weincome ~~will~~tax ~~try~~for tothe ~~attract~~six ~~various~~months ~~signature~~ended ~~tour~~April ~~guides~~30, ~~whether~~2025 ~~they~~and ~~are~~the ~~companies~~year orended ~~individual guides.~~October ~~They will pay us for access to our CRM program~~31, ~~hosted~~2024 onconsists ~~kheoba.com.~~of ~~Our~~the ~~CRM program enables efficient tour management.~~following:

The program includes widgets, various calculators - everything necessary for such an assistant for the guide. Additionally, as an additional revenue stream, we can sell this platform to a tour agency that already provides it to their clients.

Schedule of provision for income taxes
	April 30, 2025			October 31, 2024
Federal income tax benefit (provision) attributable to:
Current operations	$	44,686		$	43,707
Less: Utilization of NOL carryforward		(9,178	)		–
Less: valuation allowance		–			(43,707	)
Net provision for federal income taxes	$	35,508		$	–

~~Our~~The ~~earnings~~provision ~~will~~for ~~come~~the ~~from~~current anperiod ~~annual~~is ~~access~~calculated using ~~fee~~the U.S. federal corporate tax rate of 21% applied to the Company’s net income before tax of $212, ~~essentially~~790 anfor ~~annual~~the ~~subscription~~six months ended April 30, 2025. AnThe ~~agent~~cumulative ~~will~~tax ~~pay~~effect ~~$500~~at orthe ~~$1000~~expected ~~per~~rate ~~year~~of ~~and~~21% ~~gains~~of ~~full~~significant ~~access~~items tocomprising ~~this~~our ~~platform~~net ~~with~~deferred ~~support.~~tax amount is as follows:

Alternatively, a company with five or six in-house guides who can also use our platform, the firm itself, can pay us $3,000 to $4,000.

Schedule of deferred tax assets
	April 30, 2025		October 31, 2024
Deferred tax asset attributable to:
Net operating loss carryover	$	–	$	9,178
Less: valuation allowance		–		(9,178	)
Net deferred tax asset	$	–	$	–

~~Changes~~As of April 30, 2025, the Company generated net income before taxes of $212,790, which fully offset its previously accumulated net operating losses. The Company evaluated the availability of net operating loss carryforwards (“NOLs”) as of October 31, 2024 and determined that $43,707 of NOLs were available and utilized to offset a portion of the current taxable income. The remaining taxable income of $169,083 was subject to U.S. federal income tax at a statutory rate of 21%, resulting in ~~Control~~a current tax provision of $35,508.

OnAlthough ~~January~~the ~~10,~~Company ~~2025,~~generated ~~Mr.~~a ~~TIEN~~profit ~~SENG~~during ~~TONG (~~the ~~“Investor”)~~ ~~entered~~current ~~into~~period, ~~stock~~management ~~purchase~~continues ~~agreements~~to ~~for~~maintain ~~the~~a ~~acquisition~~full ofvaluation anallowance ~~aggregate~~against ofits ~~6,000,000~~deferred ~~shares~~tax ofassets ~~Common~~due ~~Stock~~to of the Company ~~and acquired~~’s alimited ~~controlling~~operating ~~74%~~history ~~equity~~and ~~stake~~the inuncertainty ~~KHEOBA~~of ~~CORP.~~generating ~~(the~~sufficient ~~“Company”)~~taxable ~~through~~income ain ~~privately~~future ~~negotiated transaction~~periods.

The ~~Investor~~Company ~~has~~will ~~outlined~~continue ~~the~~to ~~following~~evaluate ~~strategic~~the realizability ~~plans~~of ~~for~~its deferred tax assets and may reverse the ~~Company:~~valuation allowance in future periods if sufficient positive evidence becomes available.

·NOTE ~~Explore~~8 ~~opportunities~~– ~~for~~SUBSEQUENT ~~international expansion and strategic partnerships · Invest in internet related business development and explore the Asia Pacific market~~EVENTS

~~Additionally,~~In onaccordance ~~January~~with ~~14,~~ASC ~~2025,~~855-10 ~~Gaga Gvenetadze resigned from all executive officer positions at~~ the Company, ~~including~~has ~~President,~~analyzed its ~~Chief~~operations ~~Executive~~subsequent ~~Officer,~~to ~~Treasurer,~~April ~~Chief Financial Officer~~30, ~~Chief~~2025 ~~Accounting~~through ~~Officer,~~July ~~and Secretary~~8, ~~with immediate effect. On the same date~~2025, ~~Irakli Tatarishvili~~ and ~~Giorgi~~has ~~Sambadze also~~determined ~~submitted~~that ~~their~~it ~~resignations~~does ~~as directors of the Company. Mr. Gvenetadze's decision to resign is~~ not ~~the~~have ~~result of~~ any ~~disagreement~~material ~~with the~~subsequent ~~Company~~events ~~on any matter relating~~ to ~~the~~disclose ~~Company's~~in ~~operations,~~these ~~policies,~~financial ~~or practices~~statements. The Board of the Company appointed Mr. Ka Miew Hon (age 47) as the President, Chief Executive Officer, Treasurer, and Chief Financial Officer, Chief Accounting Officer and Secretary, effective on January 14, 2025. The Company did not appoint any independent director.

Mr. Ka Miew Hon is an accomplished leader with over 20 years of experience in the information technology sector, specializing in enterprise software, cloud computing, and emerging technologies. He earned his Bachelor’s Degree in Computer Science from Universiti Teknologi Malaysia in 2000. Previously, he served as Development Director at Buzz Interactive (2019-2024), where he enhanced workflow efficiency and client support services. At Snappymob (2014-2019), he modernized legacy systems and improved user interfaces. His earlier role at XOX Malaysia involved integrating ERP and CRM platforms. Mr. Hon is committed to driving innovation and fostering collaborative engineering teams in the tech industry.16

15ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

~~Revenue~~Forward looking statement notice

WeStatements made in this Form 10-Q that are ~~planning~~not historical or current facts are “forward-looking statements” made pursuant to ~~generate~~the ~~revenue~~safe ~~from~~harbor provisions of Section 27A of the ~~tour~~Securities ~~suppliers~~Act of 1933 (~~individual~~the ~~tour~~“Act”) ~~guides,~~and ~~travel~~Section ~~agencies)~~21E of the Securities Exchange Act of 1934. ~~They~~These statements often can ~~purchase~~be ~~monthly~~identified by the use of terms such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate” or ~~annual~~“continue,” ~~access~~or tothe negative thereof. We intend that such forward-looking statements be subject to the ~~platform~~safe ~~and~~harbors ~~CRM~~for ~~system~~such statements. ~~The~~We ~~platform~~wish to caution readers not to place undue reliance on any such forward-looking statements, which ~~users~~speak ~~(customers)~~only ~~can~~as ~~purchase~~of ~~monthly~~the ordate ~~annual~~made. ~~subscription~~Any ~~for~~forward-looking statements represent management’s best judgment as to what may occur in the ~~new~~future. However, ~~adventures~~forward-looking ~~list~~statements are subject to risks, uncertainties and ~~special~~important ~~offers.~~factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We ~~also~~disclaim ~~plan~~any obligation subsequently to ~~organize~~revise any forward-looking statements to reflect events or circumstances after the date of ~~group~~such ~~tours~~statement or to ~~test~~reflect ~~our~~the ~~package~~occurrence ~~tours~~of ~~and~~anticipated ~~features~~or ~~hypothesis~~unanticipated events.

~~Competition~~Financial information contained in this quarterly report and ~~Marketing~~in our unaudited interim financial statements is stated in United States dollars and are prepared in accordance with United States generally accepted accounting principles.

~~There~~DESCRIPTION ~~are~~OF plenty of online platforms and CRM systems with the tour offers and connection features between clients and tour guides. There many tour guides marketplaces as well. Majority of these platforms are concentrated on the worldwide adventures. We are considering to be a local oriented platform with specific knowledge about Georgia, national traditions and mentality. Moreover, we are planning to pay attention to the cultural aspects in different locations. We are planning to promote our services and products through influencers, micro-bloggers in YouTube and Instagram. Moreover, we are planning to hire the outsource sales representatives to sell our services to the tour agencies. BUSINESS

~~Employees;~~Description ~~Identification~~ of ~~Certain Significant Employees.~~Business

We ~~have~~are nodevelopment ~~employees~~stage ~~other~~company ~~than Mr~~commencing operations in software and travel industry. KaWe ~~Miew~~intend to provide an online platform for private and group adventures in Georgia, Caucasus mountains ~~Hon~~region ~~who~~and ~~currently~~Tenerife Spain. ~~devotes~~Our ~~approximately~~principal ~~twenty~~executive ~~hours~~office ~~per~~is ~~week~~located toat ~~company~~Petonal ~~matters~~el Cerezo 8, 2A Los Realejos 38410, Tenerife, Spain.

~~Government~~We ~~Regulation~~plan to develop a travel oriented online platform with the following features:

We- ~~are~~booking ~~subject~~multi-day toprivate ~~compliance~~and ~~with~~group ~~laws,~~tours. ~~governmental regulations,~~- ~~administrative~~tour ~~determinations~~guide ranking algorithm by professional experience and clients’ feedbacks. - artificial intelligence-based algorithm for tour choosing. - integrated CRM system for tour suppliers. - integrated guides by topic (Georgian wine guide, ~~court~~Georgian ~~decisions~~cuisine guide etc.) - tour experience pictures and ~~similar~~video ~~constraints~~sharing algorithm. - 24-hours chat support.

~~The~~Before ~~company~~we ~~upon~~launch ~~implementing~~our ~~its business plan expects to be in compliance with U.S. federal laws~~platform, ~~including~~we ~~the~~are ~~U.S.~~testing ~~Privacy Act of 1974, Health Insurance Portability and Accountability~~tours ~~Act~~on ~~of 1996, Children's Online Privacy Protection Act of 1998 (COPPA), 1999 Gramm-Leach Bliley Act that protects~~ the ~~rights~~following ~~and data of U.S. consumers, patients, minors and others.~~topics:

- Georgian wine tour. - The ~~Nevada~~Caucasus ~~state~~mountains ~~laws~~retreat. ~~(Nevada~~- ~~Revised~~Old ~~Statutes –~~Tbilisi ~~NRS)~~tour. - Tenerife wine tour - Tenerife surf lessons for beginners.

~~CHAPTER~~It ~~603A~~is -tailored ~~SECURITY~~for ~~AND~~perspective ~~PRIVACY~~Kheoba OFguides. ~~PERSONAL~~We will ~~INFORMATION~~try to attract various signature tour guides, whether they are companies or individual guides. They will pay us for access to our CRM program, hosted on kheoba.com. Our CRM program enables efficient tour management.

~~SECURITY OF INFORMATION MAINTAINED BY DATA COLLECTORS AND OTHER BUSINESSES~~17

~~State~~The ofprogram ~~Nevada~~includes ~~Online~~widgets, ~~Privacy~~various ~~Policy~~ calculators - ~~Effective Date~~everything ~~11/25/02~~necessary |for 3such an assistant for the guide.03 BAdditionally, as an additional revenue stream, we can sell this platform to a tour agency that already provides it to their clients.

~~Law~~Our ofearnings ~~Georgia~~will income ~~cybersecurity№6391-Ic~~from an annual access fee, essentially an annual subscription. An agent will pay $500 or $1000 per year and gains full access to this platform with support.

~~Law~~Alternatively, ofa ~~Georgia~~company with five or six in-house guides ~~security~~who ~~and~~can ~~privacy~~also ofuse ~~personal information~~our ~~№5669-PC~~platform, the firm itself, can pay us $3,000 to $4,000.

We ~~will~~are ~~also~~planning beto ~~subject~~spend raised funds from the offering mostly on the software development and marketing campaign. We need up to ~~common~~$35,000 ~~business~~to create the artificial intelligence-based algorithm and CRM system coding. We need minimum of $8,000 to develop an internal CRM system for our platform. We can raise this amount if we sell ~~tax~~25% ~~rules~~of ~~and~~the ~~regulations~~shares ~~pertaining~~issued. We require additional funding of $27,000 to create artificial intelligence-based algorithm for our platform. We may proceed with the ~~normal~~algorithm ~~business~~development ~~operations~~if we sell minimum 75% of shares issued.

~~DESCRIPTION~~Changes OFin ~~PROPERTY~~Control

~~Our~~On ~~business~~January ~~office~~10, ~~was~~2025, ~~located~~Mr. atTIEN ~~Petonal~~SENG ~~el Cerezo~~TONG 8,(the 2A“Investor”) entered ~~Los~~into ~~Realejos~~stock ~~38410,~~purchase ~~Tenerife,~~agreements ~~Spain.~~for ~~This~~the ~~address~~acquisition ~~was~~of ~~provided~~an byaggregate exof ~~director~~6,000,000 ~~Mr.~~shares ~~Gvenetadze.~~of ~~There~~Common ~~are~~Stock ~~new~~of ~~office~~the ~~locations under~~Company ~~lease~~and ~~term~~acquired a ~~negotiation~~controlling in74% ~~Singapore,~~equity ~~which~~stake ~~will~~in ~~enhance~~KHEOBA ~~our~~CORP. ~~business~~(the ~~focus~~“Company”) inthrough ~~the~~a ~~Asia~~privately ~~market~~negotiated transaction.

16The Investor has outlined the following strategic plans for the Company:

~~LEGAL~~· ~~PROCEEDINGS~~Explore opportunities for international expansion and strategic partnerships · Invest in internet related business development and explore the Asia Pacific market

WeAdditionally, ~~are~~on ~~not~~January ~~currently~~14, a2025, ~~party~~Gaga toGvenetadze resigned ~~any~~from ~~legal~~all ~~proceedings~~executive officer positions at the Company, including President, Chief Executive Officer, Treasurer, Chief Financial Officer, Chief Accounting Officer, and weSecretary, ~~are~~with immediate effect. On the same date, Irakli Tatarishvili and Giorgi Sambadze also submitted their resignations as directors of the Company. Mr. Gvenetadze’s decision to resign is not ~~aware~~the result of any ~~pending~~disagreement with the Company on any matter relating to the Company’s operations, policies, or ~~potential~~practices. ~~legal~~The ~~actions~~Board of the Company appointed Mr. Ka Miew Hon (age 47) as the President, Chief Executive Officer, Treasurer, and Chief Financial Officer, Chief Accounting Officer and Secretary, effective on January 14, 2025. The Company did not appoint any independent director.

~~RESULTS~~Mr. OFKa ~~OPERATIONS~~Miew Hon is an accomplished leader with over 20 years of experience in the information technology sector, specializing in enterprise software, cloud computing, and emerging technologies. He earned his Bachelor’s Degree in Computer Science from Universiti Teknologi Malaysia in 2000. Previously, he served as Development Director at Buzz Interactive (2019-2024), where he enhanced workflow efficiency and client support services. At Snappymob (2014-2019), he modernized legacy systems and improved user interfaces. His earlier role at XOX Malaysia involved integrating ERP and CRM platforms. Mr. Hon is committed to driving innovation and fostering collaborative engineering teams in the tech industry.

We have incurred recurring losses to date. Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.Revenue

We ~~expect~~are weplanning ~~will~~to ~~require~~generate ~~additional~~revenue ~~capital~~from tothe tour ~~meet~~suppliers ~~our~~(individual ~~long-term~~tour ~~operating~~guides, ~~requirements~~travel agencies). WeThey ~~expect~~can purchase monthly or annual access to ~~raise~~the ~~additional~~platform ~~capital~~and ~~through,~~CRM ~~among~~system. ~~other~~The ~~things,~~platform users ~~the~~(customers) ~~sale~~can ofpurchase ~~equity~~monthly or ~~debt~~annual subscription for the new adventures list and special offers. We also plan to organize ~~securities~~group tours to test our package tours and features hypothesis.

~~Results of operations for the three months ended January 31, 2025 and 2024~~18

~~During~~Competition ~~the three months ended January 31, 2025, no revenue was generated. Total operating expenses for this period amounted to $18,319, which included general~~ and ~~administrative expenses. Consequently, we incurred a net loss of $18,319 for the period.~~Marketing

InThere ~~comparison,~~are ~~during~~plenty of online platforms and CRM systems with the ~~three~~tour ~~months~~offers ~~ended~~and ~~January~~connection features between clients and tour guides. There many tour guides marketplaces as well. Majority of 31these platforms are concentrated on the worldwide adventures. We are considering to be a local oriented platform with specific knowledge about Georgia, ~~2024~~national traditions and mentality. Moreover, we ~~generated~~are ~~revenue~~planning ofto ~~$10,300~~pay attention to the cultural aspects in different locations. We ~~Total~~are ~~operating~~planning ~~expenses~~to ~~for~~promote ~~this~~our ~~period~~services ~~were~~and $6products through influencers,~~601,~~ ~~which~~micro-bloggers ~~included~~in ~~general~~YouTube and ~~administrative expenses~~Instagram. ~~As a result~~Moreover, we ~~achieved~~are aplanning to ~~net~~hire ~~income~~the ofoutsource ~~$3,699~~sales ~~for~~representatives to sell our services to the ~~period~~tour agencies.

~~LIQUIDITY~~Employees; ~~AND~~Identification ~~CAPITAL~~of ~~RESOURCES~~Certain Significant Employees

AsMr. ofKa ~~January~~Miew 31Hon, ~~2025,~~the ~~our~~Company’s ~~total~~Chief ~~assets were~~Executive ~~$28~~Officer,~~392.~~ ~~Total~~continues ~~assets~~to ~~were~~devote ~~comprised~~approximately oftwenty ~~$13,051~~hours inper ~~current~~week ~~assets,~~to $8company matters. In addition,~~667~~ inthe ~~software~~Company ~~development~~has ~~costs~~engaged several other full-time employees through its subsidiaries in Singapore and $6Hong Kong to support its operational,~~674~~ inadministrative, ~~website~~and ~~development costs~~sales functions.

AsGovernment ~~at January 31, 2025, our current liabilities were $5,898 and stockholders’ equity was $22,494.~~Regulation

~~CASH~~We ~~FLOWS~~are ~~FROM~~subject ~~OPERATING~~to ~~ACTIVITIES~~compliance with laws, governmental regulations, administrative determinations, court decisions and similar constraints.

~~For~~The company upon implementing its business plan expects to be in compliance with U.S. federal laws, including the ~~three~~U.S. ~~months~~Privacy ~~ended~~Act ~~January~~of 311974, ~~2025~~Health ~~net~~Insurance Portability and Accountability Act ~~cash~~of ~~flows~~1996, ~~used~~Children’s inOnline ~~operating~~Privacy ~~activities~~Protection ~~was~~Act ~~negative~~of $61998 (COPPA),~~616~~ 1999 Gramm-Leach Bliley Act that protects the rights and data of U.S. consumers, patients, minors and others.

~~For~~The ~~the~~Nevada ~~three~~state ~~months ended~~laws ~~January~~(Nevada ~~31,~~Revised ~~2024~~Statutes ~~net cash flows generated in operating activities was positive $11,154.~~– NRS)

~~CASH~~CHAPTER ~~FLOWS~~603A ~~FROM~~- ~~INVESTING~~SECURITY ~~ACTIVITIES~~AND PRIVACY OF PERSONAL INFORMATION

~~For~~SECURITY ~~the~~OF ~~three~~INFORMATION ~~months~~MAINTAINED ~~ended~~BY ~~January~~DATA ~~31, 2025 we~~COLLECTORS ~~have~~AND ~~generated~~OTHER ~~no cash used in investing activities.~~BUSINESSES

~~For~~State ~~the~~of ~~three~~Nevada ~~months~~Online ~~ended~~Privacy ~~January~~Policy ~~31,~~- ~~2024 net~~Effective ~~cash~~Date ~~flows~~11/25/02 ~~used~~| in3.03 ~~investing activities was $13,000~~B.

~~CASH~~Law ~~FLOWS~~of ~~FROM~~Georgia ~~FINANCING~~in ~~ACTIVITIES~~cybersecurity№6391-Ic

~~For~~Law ~~the~~of ~~three~~Georgia ~~months~~in ~~ended January~~security ~~31,~~and ~~2025~~privacy ~~net~~of ~~cash~~personal information ~~flow provided by financing activities was $5,670.~~№5669-PC

~~For~~We ~~the~~will ~~three~~also ~~months~~be ~~ended~~subject ~~January~~to ~~31,~~common ~~2024~~business ~~net~~and ~~cash flows~~tax ~~provided~~rules byand ~~financing~~regulations ~~activities~~pertaining ~~was~~to ~~$15,940~~the normal business operations.

17DESCRIPTION OF PROPERTY

~~OFF~~Our business office is located at Petonal el Cerezo 8, 2A Los Realejos 38410, Tenerife, Spain. This address was provided by ex-~~BALANCE~~director, ~~SHEET~~Mr. ~~ARRANGEMENTS~~Gvenetadze. As of April 30, 2025, the Company maintains leased office premises in both Hong Kong and Singapore through its wholly owned subsidiaries KHOB LIMITED and KHOB PTE. LTD., respectively. These offices serve as operational and administrative hubs supporting the Group’s expansion and business development in the Asia-Pacific region.

WeLEGAL have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.PROCEEDINGS

~~LIMITED~~We ~~OPERATING~~are ~~HISTORY;~~not ~~NEED~~currently ~~FOR~~a ~~ADDITIONAL~~party to any legal proceedings, ~~CAPITAL~~and we are not aware of any pending or potential legal actions.

There is no historical financial information about us upon which to base an evaluation of our performance. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products. 19

WeRESULTS ~~have~~OF no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.OPERATIONS

~~ITEM~~We 3generated net income from operations of $212,790 for the six months ended April 30, 2025, marking the first period of profitability since inception. ~~QUANTITATIVE~~While ~~AND~~this ~~QUALITATIVE~~reflects ~~DISCLOSURES~~a ~~ABOUT~~positive ~~MARKET~~trend in ~~RISK~~our financial performance, our management continues to evaluate the sustainability of operations and monitors liquidity and capital needs closely. Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.

~~None~~We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

~~ITEM~~Results 4.of ~~CONTROLS~~operations ~~AND~~for ~~PROCEDURES~~the three and six months ended April 30, 2025 and 2024

~~Our~~During ~~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~~three ~~Act)~~months ~~that is~~ended ~~designed~~April to30, ~~ensure~~2025 ~~that information required to be disclosed by us in the reports that~~ we ~~file or submit under the Exchange Act is~~generate ~~recorded,~~revenue ~~processed,~~of ~~summarized and reported~~$325,128. ~~within~~Total ~~the~~operating ~~time~~expenses ~~periods~~for ~~specified in~~ the ~~Commission’s~~three ~~rules~~months ~~and~~ended ~~forms.~~April ~~Disclosure controls~~30, ~~and~~2025 ~~procedures~~were ~~include~~$34,788. ~~without~~The ~~limitation,~~operating ~~controls~~expenses ~~and procedures designed to ensure that information required to be disclosed~~included bygeneral ~~an issuer in the reports that it files or submits under the Exchange Act is accumulated~~ and ~~communicated~~administrative toexpenses. ~~the~~Our ~~issuer’s~~net ~~management, including~~profit ~~its~~from ~~principal~~operations ~~executive~~was ~~officer or officers and principal financial officer or officers~~$231, ~~or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure~~109.

AnDuring ~~evaluation was conducted under~~ the ~~supervision and~~three ~~with~~months ~~the~~ended ~~participation~~April of30, ~~our~~2024 ~~management~~we ~~of the effectiveness of the design and operation of our disclosure controls and procedures~~did asnot ofgenerate ~~January~~any ~~31, 2025~~revenue. ~~Based~~Total onoperating ~~that~~expenses ~~evaluation,~~for ~~our~~the ~~management~~three ~~concluded~~months ~~that~~ended ~~our~~April ~~disclosure~~30, ~~controls~~2024 ~~and procedures~~ were ~~not~~$10,862. ~~effective as~~The ofoperating ~~such~~expenses ~~date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded,~~included ~~processed,~~general ~~summarized~~ and ~~reported~~administrative ~~within~~expenses. ~~the~~Our ~~time~~net ~~periods~~loss ~~specified~~was ~~in SEC rules and forms~~$10,862.

~~Changes~~During inthe ~~Internal~~six ~~Controls~~months ~~over~~ended ~~Financial~~April 30, 2025 we generated ~~Reporting~~revenue of $325,128. Total operating expenses for the six months ended April 30, 2025 were $53,107. The operating expenses included general and administrative expenses. Our net profit from operations was $212,790.

~~There~~During ~~was~~the nosix ~~change~~months inended ~~the~~April ~~Company’s~~30, ~~internal~~2024 we generated ~~control~~revenue ~~over~~of ~~financial~~$10,300. ~~reporting~~Total ~~during~~operating ~~the~~expenses ~~quarterly~~for ~~period~~the ~~covered~~six bymonths ~~this~~ended ~~report~~April ~~that~~30, ~~has~~2024 ~~materially~~were ~~affected~~$17,463. orThe isoperating ~~reasonably~~expenses ~~likely~~included general toand ~~materially~~administrative ~~affect,~~expenses. ~~the~~Our ~~Company’s~~net ~~internal~~loss ~~control~~was ~~over financial reporting~~$7,163.

18LIQUIDITY AND CAPITAL RESOURCES

~~PART~~As IIof April 30, 2025, our total assets were $385,784. ~~OTHER~~Total ~~INFORMATION~~assets were comprised of $322,019 in current assets, $50,475 in right of use assets, $7,584 in software development costs and $5,706 in website development costs.

~~ITEM~~As 1.at ~~LEGAL~~April ~~PROCEEDINGS~~30, 2025, our current liabilities were $144,713, non-current liabilities were $22,976 and stockholders’ equity was $218,095.

~~There~~CASH ~~are~~FLOWS noFROM ~~pending~~OPERATING legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company.ACTIVITIES

~~ITEM~~For ~~1A.~~the ~~RISK~~six ~~FACTORS~~months ended April 30, 2025 net cash flows provided by operating activities was $187,496.

~~None~~For the six months ended April 30, 2024 net cash flows used in operating activities was $18,333.

~~ITEM~~CASH 2.FLOWS ~~UNREGISTERED~~FROM ~~SALES~~INVESTING ~~OF EQUITY SECURITIES AND USE OF PROCEEDS~~ACTIVITIES

~~None~~For the six months ended April 30, 2025 net cash flows used in investing activities was $0.

~~ITEM~~For 3.the ~~DEFAULTS~~six ~~UPON~~months ~~SENIOR~~ended ~~SECURITIES~~April 30, 2024 net cash flows used in investing activities was $13,000.

~~None~~20

~~ITEM~~CASH 4.FLOWS ~~SUBMISSION~~FROM OFFINANCING ~~MATTERS TO A VOTE OF SECURITIES HOLDERS~~ACTIVITIES

For ~~None~~the six months ended April 30, 2025 net cash flows provided by financing activities was $16,247.

~~ITEM~~For 5.the ~~OTHER~~six ~~INFORMATION~~months ended April 30, 2024 net cash flows provided by financing activities was $15,940.

~~During the quarter ended January 31, 2025, no director or officer adopted or terminated any Rule 10b5~~OFF-1BALANCE ~~trading~~SHEET ~~arrangement or non-Rule 10b5-1 trading arrangement, as each term is defined in Item 408(a) of Regulation S-K.~~ARRANGEMENTS

~~ITEM~~We 6.have ~~EXHIBITS~~no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

~~The~~LIMITED ~~following~~OPERATING ~~exhibits~~HISTORY; ~~are~~NEED ~~included~~FOR ~~as part of~~ADDITIONAL ~~this report by reference:~~CAPITAL

Exhibit		Description
31.1		Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
32.1		Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.
101.INS		Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)*
101.SCH		Inline XBRL Taxonomy Extension Schema Document**
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document**
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document**
101.LAB		Inline XBRL Taxonomy Extension Label Linkbase Document**
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document**
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)**

There is no historical financial information about us upon which to base an evaluation of our performance. We are in start-up stage operations and have not generated any revenues. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

19We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.

~~SIGNATURES~~ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized in Singapore on March 24, 2025None.

~~KHEOBA~~ITEM ~~CORP~~4. ~~By:~~CONTROLS ~~/s/~~AND ~~Ka Miew Hon Name: Ka Miew Hon Title: President (Principal Executive, Financial and Accounting Officer)~~PROCEDURES

20Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of April 30, 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 SEC rules and forms.

Changes in Internal Controls over Financial Reporting

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

PART II – OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS

There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company.

ITEM 1A.

RISK FACTORS

None.

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4.

SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS

None.

ITEM 5.

OTHER INFORMATION

During the quarter ended April 30, 2025, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.

ITEM 6.

EXHIBITS

The following exhibits are included as part of this report by reference:

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

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

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

101.SCH		Inline XBRL Taxonomy Extension Schema Document

101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document

101.LAB		Inline XBRL Taxonomy Extension Labels Linkbase Document

101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document

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

SIGNATURES

		KHEOBA CORP.

		By:	/s/ Ka Miew Hon
		Name:	Ka Miew Hon
		Title:	President
			(Principal Executive, Financial and Accounting Officer)

Filing Compare · KHEOBA CORP.