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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1933

For the fiscal year ended March 31, 2025

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1933

For the transition period from __________ to __________

Commission file number 333-280519

DeltaSoft Corp.

(Exact name of registrant as specified in its charter)

Wyoming	32-0761940
(State or Other Jurisdiction of	(IRS Employer
Incorporation or Organization)	Identification Number)

91 Portland Road

London W11 4LN

United Kingdom

+44-74-4195-7262

deltasoftcorp@protonmail.com

(Address, including zip code, and telephone number,

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

Wyoming Registered Agent

1621 Central Ave

Cheyenne, WY 82001

+1-307-637-5151

(Name, address, including zip code, and telephone number,

including area code, of agent for service)

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

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

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

None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes ☐ No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act.

Yes ☐ No ☒

Indicate by checkmark whether the issuer: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such 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, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one)

Large accelerated filer	☐
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 has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. Yes ☐ No ☒

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

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

Yes ☐ No ☒

As of September 30, 2024, the number of shares held by non-affiliates was approximately 0 shares. The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price as of September 30, 2024, (the second quarter end date) was $0.

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

Class	Outstanding as of September 11, 2025
Common Stock: $0.001	5,317,706

TABLE OF CONTENTS

		Page
PART I

Item 1.	Business.	1
Item 1A.	Risk Factors.	3
Item 1B.	Unresolved Staff Comments.	3
Item 1C.	Cybersecurity.	3
Item 2.	Properties.	3
Item 3.	Legal Proceedings.	3
Item 4.	Mine Safety Disclosures.	3

PART II

Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.	4
Item 6.	[Reserved]	4
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	5
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk.	6
Item 8.	Financial Statements and Supplementary Data.	6
Item 9.	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.	18
Item 9A.	Controls and Procedures.	18
Item 9B.	Other Information.	19
Item 9C.	Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.	19

PART III

Item 10.	Directors, Executive Officers and Corporate Governance.	20
Item 11.	Executive Compensation.	22
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.	22
Item 13.	Certain Relationships and Related Transactions, and Director Independence.	23
Item 14.	Principal Accountant Fees and Services.	23

PART IV

Item 15.	Exhibits and Financial Statement Schedules.	24
Item 16.	Form 10–K Summary.	24

SIGNATURES		25

PART I

Item 1. Business.

DESCRIPTION OF BUSINESS

We are a development-stage company currently operating in the software and online industries. We have created a comprehensive, all-in-one platform for seamless project planning and performance management, available at https://deltasoft.work. Our promotional website is https://deltasoft360.com. We have also developed and launched a mobile application, currently available for Android users. Additionally, we have a dedicated website promoting this mobile application. Here are the current benefits users can experience:

Planning: Quickly create detailed project descriptions using smart forms or AI.

Tasks: Break projects into subprojects and tasks with ease, using forms or AI assistance.

Performers: Find and assign freelancers by creating ads manually or with AI-generated role suggestions.

Management: Use tools like WBS, roadmaps, weekly planning, and product hubs for effective tracking and control.

In summary, the DeltaSoft program facilitates the quick and convenient creation and execution of projects, products, or any other complex tasks, guiding the user through all stages of execution. The integrated AI functionality significantly saves time, speeding up and simplifying each stage, ultimately leading to maximum efficiency and speed of project execution.

We are currently running a marketing campaign to promote our website platform. Additionally, we are marketing our mobile application. We've also created supplementary websites to explain our services and attract potential customers. Our platform is fully operational, and we are continuously working to improve and maintain it.

Application Structure – User View

The app has 5 main sections to simplify project management:

	·	Overview: A quick snapshot of all projects' status at a glance.
	·	Projects: View and manage each project, including teams, progress, and tasks.
	·	Tasks: See all tasks across projects, organized by timeframe (today, tomorrow, week).
	·	People: Track who’s assigned to what across teams and projects.
	·	Reporting: Visual dashboards to monitor progress and workload distribution.

Revenue

Our revenue strategy centers on the markup on freelancer fees. This approach means we’ll charge our clients a premium over the rates we pay to freelancers for their services.

Profit Margin: By adopting this model, we aim to derive a direct profit from the transactions facilitated on our soon-to-launch platform. The discrepancy between the charges to clients and payments to freelancers will constitute our profit margin, potentially becoming a significant revenue stream. We anticipate that clients will value the simplicity and transparency of handling payments through our platform, being prepared to pay extra for the convenience and reliability it offers.

Competition and Marketing

Our competitors would be other platforms that facilitate freelance work across various sectors, including but not limited to technology, design, writing, marketing, and consulting services. Some of the well-known competitors in this space include:

1.	Upwork - A global freelancing platform where businesses and independent professionals connect and collaborate remotely.
2.	Fiverr - An online marketplace for freelance services, offering a platform for freelancers to offer services to customers worldwide.
3.	Freelancer.com - One of the largest freelancing and crowdsourcing marketplaces by number of users and projects.
4.	Toptal - A network of freelance software engineers, designers, and finance experts, focusing on connecting top-tier freelancers with corporate clients.
5.	Guru - A platform that provides freelancers the opportunity to find various jobs and projects in multiple disciplines.
6.	PeoplePerHour - This platform enables clients to find freelance workers for specific projects, with a wide range of skill sets available.

To market our platform that connects freelancers with clients and earns revenue through markup on freelancer fees, we will implement a comprehensive strategy:

	·	Referral Program: Our referral system will reward users for inviting others to the platform, helping us grow organically through trusted networks.
	·	Strategic Partnerships: We will explore collaborations with project management consultants and freelance hubs to increase visibility and provide added value to users.
	·	Targeted PPC Campaigns: We will invest in Google Ads and other paid channels to attract high-intent users searching for project planning solutions.
	·	Community Engagement: We will actively participate in relevant forums and plan to host webinars and live demos to showcase platform features.
	·	Media Outreach: We are preparing to pitch feature stories to tech blogs and startup media to boost brand recognition.

Our current users benefit from:

	·	Intuitive planning tools with AI support
	·	Centralized task management across projects
	·	Streamlined freelancer hiring and team collaboration
	·	Real-time progress tracking and visual reporting dashboards

Employees; Identification of Certain Significant Employees.

We have no employees other than our sole officer and director, Andrey Novokhatski, who currently devotes approximately twenty hours per week to company matters.

Government Regulation

We are subject to compliance with laws, governmental regulations, administrative determinations, court decisions and similar constraints.

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

The Nevada state laws (Nevada Revised Statutes – NRS)

CHAPTER 603A - SECURITY AND PRIVACY OF PERSONAL INFORMATION

SECURITY OF INFORMATION MAINTAINED BY DATA COLLECTORS AND OTHER BUSINESSES

State of Nevada Online Privacy Policy - Effective Date 11/25/02 | 3.03 B.

Law of Georgia in cybersecurity№6391-Ic

Law of Georgia in security and privacy of personal information №5669-PC

We will also be subject to common business and tax rules and regulations pertaining to the normal business operations.

DESCRIPTION OF PROPERTY

Our business office is located at 91 Portland Road, London W11 4LN, United Kingdom. This address was provided by sole officer and president, Mr. Andrey Novokhatski. Our telephone number is +44 20 3575 1093

Item 1A. Risk Factors.

Not applicable to smaller reporting companies.

Item 1B. Unresolved Staff Comments.

Not applicable to smaller reporting companies.

Item 1C. Cybersecurity.

The Company has implemented processes designed to identify, assess, and manage material risks from cybersecurity threats. These include system monitoring, vulnerability assessments, employee training, and incident response planning. The Company currently relies on third-party hosting and software providers for its core platform operations, email communications, and data storage, and these vendors maintain their own cybersecurity programs, including network protection, access controls, and incident response procedures.

Our Board of Directors oversees cybersecurity risk as part of its overall risk management responsibilities, and management provides periodic updates on cybersecurity matters. The Company has adopted an incident response plan to ensure timely detection, containment, and remediation of potential threats.

During the fiscal year ended March 31, 2025, the Company did not experience any material cybersecurity incidents.

Item 2. Properties.

We do not own any real estate or other properties.

Item 3. Legal Proceedings.

We are not currently a party to any legal proceedings, and we are not aware of any pending or potential legal actions.

Item 4. Mine Safety Disclosures.

Not applicable.

PART II

MARKET INFORMATION

Our common stock is not currently traded on any exchange. We cannot assure that any market for the shares will develop or be sustained.

HOLDERS

As of September 11, 2025, the Company had 5,317,706 shares of our common stock issued and outstanding held by our shareholders.

DIVIDENDS

No cash dividends were paid on our shares of common stock during the year ended March 31, 2025 and the period from January 4, 2024 (inception) through March 31, 2024.

SECURITIES AUTHORIZED UNDER EQUITY COMPENSATION PLANS

We have no equity compensation or stock option plans.

RECENT SALES OF UNREGISTERED SECURITIES

The Company has 75,000,000, $0.001 par value shares of common stock authorized.

On March 30, 2024, the Company issued 3,500,000 shares of common stock to its President and Incorporator for consideration of $3,500 at par value $0.001 per share.

In October 2024 the Company issued 115,212 shares of common stock for cash proceeds of $2,304 at $0.02 per share.

In November 2024 the Company issued 491,834 shares of common stock for cash proceeds of $9,837 at $0.02 per share.

In December 2024 the Company issued 261,898 shares of common stock for cash proceeds of $5,238 at $0.02 per share.

In January 2025 the Company issued 646,457 shares of common stock for cash proceeds of $12,929 at $0.02 per share.

In February 2025 the Company issued 302,305 shares of common stock for cash proceeds of $6,046 at $0.02 per share.

There were 5,317,706 and 3,500,000 shares of common stock issued and outstanding as of March 31, 2025 and 2024, respectively.

OTHER STOCKHOLDER MATTERS

None.

Item 6. [Reserved]

Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations.

RESULTS OF OPERATIONS

For the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024:

During the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024, the Company generated $46,431 and $0 of revenue, respectively. The cost of goods sold for the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024, was $12,300 and $0, respectively. The increase in total revenue was due to an overall increase in sales volume.

Total expenses for the year ended March 31, 2025 were $34,592 consisting of general and administrative expenses ($20,540) and professional fees ($14,052). Total expenses for the period from January 4, 2024 (inception) through March 31, 2024, were $273 consisting of general and administrative expenses ($74) and professional fees ($199). Expenses increased due to the Company’s operational activities.

For the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024, the company recorded a net loss of $461 and $273, respectively.

The other comprehensive income for the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024, were $34 and $0, respectively.

LIQUIDITY AND CAPITAL RESOURCES

As of March 31, 2025 and 2024, the Company’s total assets were $82,972 and $3,531, respectively. Total assets were comprised of $38,771 in cash ($3,531 as of March 31, 2024) and $44,201 in intangible assets ($0 as of March 31, 2024). As of March 31, 2025, our total liabilities were $43,818 ($304 as of March 31, 2024) consisting of $32,687 in accounts payable ($0 as of March 31, 2024) and $11,131 in director loan ($304 as of March 31, 2024).

Cash Flows from Operating Activities

For the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024, net cash flows used in operating activities was $37,059 and $273, respectively.

Cash Flows from Investing Activities

For the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024, net cash flows used in investing activities was $49,000 and $0, respectively.

Cash Flows from Financing Activities

For the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024, net cash flows provided by financing activities was $47,181 and $3,804, respectively.

Recent Accounting Pronouncements

The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will have a material impact on the Company’s financial reporting.

Off-Balance Sheet Arrangements

We 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.

Item 7A. Quantitative and Qualitative Disclosures about Market Risk.

Not applicable to smaller reporting companies.

Item 8. Financial Statements and Supplementary Data.

The Company's financial statements for the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024, immediately follow.

FINANCIAL STATEMENTS

TABLE OF CONTENTS

		Page No.
Report of Independent Registered Public Accounting Firm (ID: 6993)		7

Report of Independent Registered Public Accounting Firm		8

Balance Sheets as of March 31, 2025 and 2024		9

Statements of Operations for the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024		10

Statements of Stockholders’ Equity (Deficit) or the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024		11

Statements of Cash Flows for the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024		12

Notes to the Audited Financial Statements		13

Report of the Independent Registered Public Accounting Firm

To the shareholders and the board of directors of

Deltasoft Corp.

Opinion on the Financial Statements

We have audited the accompanying balance sheets of Deltasoft Corp. as of March 31, 2025, and the related statements of operations, stockholders’ equity, and cash flows for the year ended March 31, 2025, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of March 31, 2025, and the results of its operations and its cash flows for the year ended March 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

Going Concern

The accompanying financial statements have been prepared assuming the Company will continue as a going concern as disclosed in Note 2 to the financial statement, the Company incurred a net loss of $461 and an accumulated deficit of $700 for the year ended March 31, 2025. The continuation of the Company as a going concern is dependent upon continuing financial support from its stockholders and lenders. Management believes the existing shareholders or external fund providers will provide the additional cash to meet the Company’s obligations as they become due.

These factors raise substantial doubt about the Company ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome of the uncertainty.

Basis for Opinion

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

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

Critical Audit Matters

Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. Communication of critical audit matters does not alter in any way our opinion on the financial statements taken as a whole and we are not, by communicating the critical audit matters, providing separate opinions on the critical audit matter or on the accounts or disclosures to which they relate.

Going Concern Uncertainty – See also Going Concern Uncertainty explanatory paragraph above:

As described in Note 2 to the financial statements, the Company has operating losses. Furthermore, the company has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time. The ability of the Company to continue as a going concern is dependent upon generating profitable business operation and obtaining additional working capital funding from the Management. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.

The procedures performed to address the matter included.

(i)	We inquired of executive officers, and key members of management, of the Company regarding factors that would have an impact on the Company’s ability to continue as a going concern,
(ii)	We evaluated management’s plan for addressing the adverse effects of the conditions identified, including assessing the reasonableness of forecasted information and underlying assumptions by comparing to actual results of prior periods and actual results achieved to date, and utilizing our knowledge of the entity, its business and management in considering liquidity needs and the Company’s ability to generate sufficient cash flow,
(iii)	We assessed the possibility of raising additional debt or credit,
(iv)	We evaluated the completeness and accuracy of disclosures in the financial statements.

/S/ Boladale Lawal

Boladale Lawal & CO (PCAOB ID 6993)

We have served as the Company’s auditor since 2025

Lagos, Nigeria

September 9, 2025

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and the Board of Directors of

DeltaSoft Corp.

OPINION ON THE FINANCIAL STATEMENTS

We have audited the accompanying consolidated balance sheet of DeltaSoft Corp. (the “Company”) as of March 31, 2024, and the related consolidated statements of operations and comprehensive loss, stockholders’ equity and cash flows for the period then ended, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of March 31, 2024, and the results of its operations and its cash flows for the period then ended in conformity with accounting principles generally accepted in the United States of America.

SUBSTANTIAL DOUBT ABOUT THE COMPANY’S ABILITY TO CONTINUE AS A GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As disclosed in Note 2 of the financial statements, the Company has suffered substantial net losses and negative cash flows from operations in recent years and is dependent on debt and equity financing to fund its operations, all of which raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans regarding these matters are disclosed in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

BASIS FOR OPINION

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

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

Critical Audit Matters

/s/ Bush & Associates CPA LLC

We have served as the Company’s auditor since 2024.

Henderson, Nevada

June 26, 2024

PCAOB ID Number 6797

DELTASOFT CORP.

BALANCE SHEETS


	March 31, 2025			March 31, 2024
ASSETS
CURRENT ASSETS:
Cash	$	38,771		$	3,531
Total Current Assets		38,771			3,531

Intangible Asset, Net		44,201			–

TOTAL ASSETS	$	82,972		$	3,531

LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts Payable	$	32,687		$	–
Related Party Loan		11,131			304
Total Current Liabilities		43,818			304

Total Liabilities		43,818			304

STOCKHOLDERS’ EQUITY (DEFICIT):
Common stock: $0.001 par value, 75,000,000 shares authorized, 5,317,706 and 3,500,000 shares issued and outstanding as of March 31, 2025 and 2024, respectively		5,318			3,500
Additional Paid in Capital		34,536			–
Accumulated Income (Deficit)		(700	)		(273	)
Total Stockholders’ Equity (Deficit)		39,154			3,227

TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT)	$	82,972		$	3,531

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

DELTASOFT CORP.

STATEMENTS OF OPERATIONS


	For the year ended March 31, 2025			For the period from January 4, 2024 (inception) through March 31, 2024

REVENUE	$	46,431		$	–
Cost of Goods Sold		12,300			–
Gross Profit		34,131

OPERATING EXPENSES:
General and Administrative Expenses		20,540			74
Professional Fees		14,052			199
Total Operating Expenses		34,592			273

Net Income (Loss) from Operations		(461	)		(273	)

Provision for Income Taxes		–			–

Net Income (Loss)	$	(461	)	$	(273	)

Other Comprehensive Income (Loss):
Foreign Exchange Gains (Losses)		34			–

Comprehensive Income (Loss)	$	(427	)	$	(273	)

Net Income (Loss) per Common Share – Basic & Diluted	$	(0.00	)	$	(0.01	)

Weighted Average Number of Common Shares Outstanding - Basic & Diluted		3,960,697			39,773

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

DELTASOFT CORP.

STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)

For the year ended March 31, 2025 and for the period from January 4, 2024 (inception) through March 31, 2024


	Common stock				Additional		Accumulated			Total Stockholders’
	Shares		Amount		Paid in Capital		Income (Deficit)			Equity (Deficit)

Balance as of January 4, 2024		–	$	–	$	–	$	–		$	–

Common Shares Issued for Cash		3,500,000		3,500		–		–			3,500
Net Income (Loss) for the Period		–		–		–		(273	)		(273	)

Balance as of March 31, 2024		3,500,000	$	3,500	$	–	$	(273	)	$	3,227

Common Shares Issued for Cash		1,817,706		1,818		34,536		–			36,354
Net Income (Loss) for the Period		–		–		–		(427	)		(427	)

Balance as of March 31, 2025		5,317,706	$	5,318	$	34,536	$	(700	)	$	39,154

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

DELTASOFT CORP.

STATEMENTS OF CASH FLOW


	For the year ended March 31, 2025			For the period from January 4, 2024 (inception) through March 31, 2024

OPERATING ACTIVITIES:
Net income (loss)	$	(427	)	$	(273	)
Adjustments to reconcile net loss to net cash (used in) operating activities
Amortization		4,799			–
Accounts payable		32,687			–
Net cash used in Operating Activities		37,059			(273	)

INVESTING ACTIVITIES:
Software development costs		(49,000	)		–
Net cash used in Investing Activities		(49,000	)		–

FINANCING ACTIVITIES:
Proceeds from the sale of common stock		36,354			3,500
Proceeds from related party loan		10,827			304
Net cash provided by Financing Activities		47,181			3,804

Net Increase (Decrease) in Cash for period		35,240			3,531

Cash at beginning of period		3,531			–

Cash at end of period	$	38,771		$	3,531

SUPPLEMENTAL CASH FLOW INFORMATION
Cash Paid for Income Taxes	$	–		$	–
Cash Paid for Interest	$	–		$	–

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

DELTASOFT CORP.

NOTES TO THE FINANCIAL STATEMENTS

MARCH 31, 2025

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

DeltaSoft Corp. (the “Company”) was incorporated in January 4^th 2024 under the laws of the State of Wyoming. We are development stage company and intends to commence operations in IT consulting services and software development.

NOTE 2 – GOING CONCERN

The accompanying financial statements have been prepared in conformity with the United States of America (“GAAP”), which contemplates continuation of the Company as a going concern. As reflected in the financial statements, the Company had an accumulated deficit of $700 as of March 31, 2025. The Company currently has limited working capital, and has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time.

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

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

The Company’s year-end is March 31.

Use of Estimates

The preparation of financial statements in conformity with GAAP 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 of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

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

Software Development Costs

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.

In September 2024, the Company capitalized software development costs of $27,000, which will be amortized over three years. As of March 31, 2025, the total amount of software development cost was $27,000 and the amortization expense was $4,500. The Company expects to recognize amortization expense of $9,000 for the fiscal year ending March 31, 2026, amortization expense of $9,000 for the fiscal year ending March 31, 2027 and amortization expense of $4,500 for the fiscal year ending March 31, 2028.

In February and March 2025, the Company capitalized website development costs of $7,500 and $6,500, which will be amortized over three years, respectively. As of March 31, 2025, the total amount of website development cost was $14,000 and the amortization expense was $299. The Company expects to recognize amortization expense of $4,667 for the fiscal year ending March 31, 2026, amortization expense of $4,667 for the fiscal year ending March 31, 2027 and amortization expense of $4,367 for the fiscal year ending March 31, 2028.

In March 2025, the Company capitalized mobile application development costs of $8,000, which will be amortized over three years. As of March 31, 2025, the total amount of mobile application development cost was $8,000 and the amortization expense was $0, because these costs were capitalized on the last day of the year. The Company expects to recognize amortization expense of $2,667 for the fiscal year ending March 31, 2026, amortization expense of $2,667 for the fiscal year ending March 31, 2027 and amortization expense of $2,666 for the fiscal year ending March 31, 2028.

Related Parties

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

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

Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps:

Step 1: Identify the contract(s) with a customer

Step 2: Identify the performance obligations in the contract

Step 3: Determine the transaction price

Step 4: Allocate the transaction price to the performance obligations in the contract

Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.

Specifically, Section 606-10-50 requires an entity to provide information about:

a. Revenue recognized from contracts with customers, including the disaggregation of revenue into appropriate categories;

b. Contract balances, including the opening and closing balances of receivables, contract assets, and contract liabilities;

c. Performance obligations, including when the entity typically satisfies its performance obligations and the transaction price that is allocated to the remaining performance obligations in a contract;

d. Significant judgments, and changes in judgments, made in applying the requirements to those contracts.

Revenue comes from clients who pay for the services the company provides. The Company offers access to its platform, where a client can create a project either with the help of freelancers or with the assistance of our company.

Net Income (Loss) Per Share

The Company reports earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants.

As of March 31, 2025, there were no potentially dilutive debt or equity instruments issued or outstanding.

Comprehensive Income (Loss)

Comprehensive income is defined as all changes in stockholders’ equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. For the period from January 4, 2024 (inception) through March 31, 2024, there was no difference between our net income (loss) and comprehensive income (loss). For the year ended March 31, 2025, our net loss was $461 and comprehensive loss was $427.

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Recent Accounting Pronouncements

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

NOTE 4 – RELATED PARTY TRANSACTIONS

During the period from January 4, 2024 (inception) through March 31, 2025, our sole director has loaned to the Company $11,131 for operating expenses. This loan is unsecured, non-interest bearing and due on demand.

NOTE 5 – STOCKHOLDERS’ EQUITY

DeltaSoft Corp 10-K